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Multilateral Development Banks: U.S. Contributions FY2000-FY2013
This report shows in tabular form how much the Administration requested and how much Congress appropriated for U.S. payments to the multilateral development banks (MDBs) since 2000. It also provides a brief description of the MDBs and the ways they fund their operations. It will be updated periodically as annual appropriation figures are known.
Date:
February 1, 2013
Creator:
Nelson, Rebecca M.
Object Type:
Report
System:
The UNT Digital Library
Tax Shelters: Services Provided by External Auditors
A letter report issued by the Government Accountability Office with an abstract that begins "Recent legislative and regulatory changes have addressed the relationship between auditor-provided tax services and auditor independence. At this time, the federal regulatory community is exploring further changes. To contribute to the discussion surrounding these changes, GAO's objectives were to determine (1) according to Internal Revenue Service (IRS) data, how many Fortune 500 companies obtained tax shelter services from their auditor; (2) according to IRS data, in how many Fortune 500 companies did the auditor provide the services to individual company officers or directors; and (3) whether selected Fortune 500 case study companies changed how they obtain tax services from their auditor in recent years. For the first two objectives, GAO used IRS and Standard and Poor's data after finding they were sufficiently reliable for our work. GAO counted a company, officer, or director as obtaining a tax shelter service from the company's external auditor when an auditor that IRS identified as promoting a tax shelter also audited the company in at least one year that the shelter was in effect. For the third objective, independent of any IRS information, GAO selected case studies on the basis …
Date:
February 1, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Census Monitoring Board: Review of Congressional Side Shutdown Activities
Correspondence issued by the General Accounting Office with an abstract that begins "Because the activities of the Congressional side of the Census Monitoring Board (CMBC) ceased to exist on September 30, 2001, CMBC entered into an interagency agreement with the Government Printing Office (GPO) to pay CMBC bills and to provide administrative support services. GAO examined CMBC documents to determine financial cutoff procedures and conducted other audits as necessary. GAO found four CMBC personnel were present at CMBC's former office on October 1, 2001, but performed no substantive government action. More than $14,000 was obligated and paid for telephone, cable, Internet, computer, copier, and water services to be provided after CMBC's statutory termination date. These prepayments were improper and should not have been certified and paid. GPO was requesting reimbursement from vendors for services that were not properly provided. GPO acquired CMBC property and supplies after September 30, 2001. A November 2001 GPO inventory found that some CMBC property had not been returned, was reported stolen, or was missing. The use of government owned property after CMBC termination was not proper, and GPO is seeking the return of some property. GPO was arranging for CMBC records disposal. CMBC internal controls …
Date:
February 1, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Medicare Fraud and Abuse: Early Status of DOJ's Compliance With False Claims Act Guidance
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on: (1) the Department of Justice's (DOJ) implementation of its False Claims Act guidance; and (2) DOJ's U.S. Attorneys' Offices' involvement in DOJ's national health care initiatives."
Date:
February 1, 1999
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Statement by Comptroller General David M. Walker on GAO's Preliminary Observations Regarding Preparedness and Response to Hurricanes Katrina and Rita
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO has undertaken a body of work to address federal, state, and local preparations for, response to, and recovery from Hurricanes Katrina and Rita. This correspondence contains GAO's preliminary findings."
Date:
February 1, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Performance Budgeting: Efforts to Restructure Budgets to Better Align Resources with Performance
Other written product issued by the Government Accountability Office with an abstract that begins "Efforts to better align and integrate budget and performance information raises many issues, including the question of budget structure--should appropriations accounts or congressional budget justifications or both be restructured to tighten the link between resources and performance? If so, how and to what extent? The administration elevated attention to this issue by including budget restructuring as part of the President's Management Agenda in 2001. To provide an overview of the various budget restructuring efforts underway in the federal government, GAO: (1) summarized steps taken by the Office of Management and Budget (OMB) and nine selected agencies to better align their budgets with performance and to better capture the cost of performance in the budget; (2) discussed the potential implications of these efforts for congressional oversight and executive branch managerial flexibility and accountability; (3) described the experiences and implementation challenges associated with these efforts; and (4) identified lessons learned that can provide insights useful in considering current and future budget restructuring efforts."
Date:
February 1, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Nursing Home Quality: CMS Should Improve Efforts to Monitor Implementation of the Quality Indicator Survey [Reissued on March 9, 2012]
A letter report issued by the Government Accountability Office with an abstract that begins "CMS has commissioned three studies to evaluate the QIS-based survey process but does not routinely monitor the extent to which the objectives established for the QIS are being met. The first two studies, completed in 2006 and 2007, were commissioned to determine whether the new survey process could be used in real-world settings and whether the QIS was helping the agency meet several of the objectives established for the process. The studies’ findings suggested that surveyors could use the survey process and recommended changes intended to help improve the QIS. CMS officials reported taking steps to address the studies’ findings and recommendations. In 2009, CMS commissioned a third study that was completed in 2011 and identified aspects of the QIS process that could affect the consistency with which surveyors identify quality problems. For example, the study found that during resident interviews, surveyors did not consistently probe for further information when provided with incomplete responses to interview questions. However, CMS does not have the means to routinely monitor the extent to which the QIS is helping improve the survey process as intended. Such routine, ongoing monitoring would …
Date:
February 1, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Major Management Challenges and Risks: An Executive Summary
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing federal agencies."
Date:
February 1, 1999
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Children's Health Insurance: State Experiences in Implementing SCHIP and Considerations for Reauthorization
Testimony issued by the Government Accountability Office with an abstract that begins "In August 1997, Congress created the State Children's Health Insurance Program (SCHIP) with the goal of significantly reducing the number of low-income uninsured children, especially those who lived in families with incomes exceeding Medicaid eligibility requirements. Unlike Medicaid, SCHIP is not an entitlement to services for beneficiaries but a capped allotment to states. Congress provided a fixed amount--$40 billion from 1998 through 2007--to states with approved SCHIP plans. Funds are allocated to states annually. States have 3 years to use each year's allocation, after which unspent funds may be redistributed to states that have already spent all of that year's allocation. GAO's testimony addresses trends in SCHIP enrollment and the current composition of SCHIP programs across the states, states' spending experiences under SCHIP, and considerations GAO has identified for SCHIP reauthorization. GAO's testimony is based on its prior work; analysis of the Current Population Survey, a monthly survey conducted by the U.S. Census Bureau (2003-2005); information from states' annual SCHIP reports (2002-2005); and SCHIP enrollment and expenditure data from the Centers for Medicare & Medicaid Services (1998-2005)."
Date:
February 1, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Scheduling of the 2000 Decennial Census
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO studied the impact of delaying the 2000 Decennial Census and options to ensure its success, focusing on: (1) the basis for the scheduling of Census Day and the timeframe for reporting population counts to the President, Congress, and the states; and (2) the requirements driving states' needs for census data by specific dates."
Date:
February 1, 1999
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Veterans Affairs: Limited Support for Reported Health Care Management Efficiency Savings
Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) provides a uniform set of health care services to eligible veterans who enroll to receive such care and seek it from VA. These services include preventive and primary health care, a full range of outpatient and inpatient services, and prescription drugs. VA provides additional services, such as nursing home and dental care and other services, as required by law for some veterans and makes these services available to other veterans on a discretionary basis as resources permit. Most of the nation's 24 million veterans are eligible for some aspect of VA's health care services if they choose to enroll. In fiscal year 2005, about 7 million veterans were enrolled to receive VA health care services. In that year, VA planned to provide health care services to about 5 million veterans based on its initial budget request of $ 30.2 billion. Funding for VA's health care program has increased substantially in recent years. Congress appropriates funds annually for VA to provide health care services to eligible veterans. Congressional budget deliberations start when the President submits his annual budget request to Congress as the …
Date:
February 1, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Electronic Government: Agencies Face Challenges in Implementing New Federal Employee Identification Standard
A letter report issued by the Government Accountability Office with an abstract that begins "Many forms of identification (ID) that federal employees and contractors use to access government-controlled buildings and information systems can be easily forged, stolen, or altered to allow unauthorized access. In an effort to increase the quality and security of federal ID and credentialing practices, the President directed the establishment of a governmentwide standard--Federal Information Processing Standard (FIPS) 201--for secure and reliable forms of ID based on "smart cards" that use integrated circuit chips to store and process data with a variety of external systems across government. GAO was asked to determine (1) actions that selected federal agencies have taken to implement the new standard and (2) challenges that federal agencies are facing in implementing the standard."
Date:
February 1, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
NASA: Assessments of Selected Large-Scale Projects
A letter report issued by the Government Accountability Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) plans to invest billions in the coming years in science and exploration space fl ight initiatives. The scientifi c and technical complexities inherent in NASA's mission create great challenges in managing its projects and controlling costs. In the past, NASA has had diffi culty meeting cost, schedule, and performance objectives for many of its projects. The need to effectively manage projects will gain even more importance as NASA seeks to manage its wide-ranging portfolio in an increasingly constrained fi scal environment. This report provides an independent assessment of selected NASA projects. In conducting this work, GAO compared projects against best practice criteria for system development including attainment of knowledge on technologies and design. GAO also identifi ed other programmatic challenges that were contributing factors in cost and schedule growth of the projects reviewed. The projects assessed are considered major acquisitions by NASA--each with a life-cycle cost of over $250 million. No recommendations are provided in this report; however, GAO has reported extensively and made recommendations on NASA acquisition management in the past. GAO has designated NASA's acquisition management as …
Date:
February 1, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
OPM Retirement Modernization: Progress Has Been Hindered by Longstanding Information Technology Management Weaknesses
Testimony issued by the Government Accountability Office with an abstract that begins "In a series of reviews, GAO found that OPMs retirement modernization efforts were hindered by weaknesses in key management practices that are essential to successful IT modernization projects. For example, in 2005, GAO made recommendations to address weaknesses in the following areas:"
Date:
February 1, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Transmission Lines: Issues Associated with High-Voltage Direct-Current Transmission Lines along Transportation Rights of Way
Correspondence issued by the Government Accountability Office with an abstract that begins "Electricity is central to the national economy and the daily lives of many Americans, powering homes, businesses, and industries. Today, an extensive system consisting of more than 150,000 miles of high-voltage transmission lines works to provide reliable electricity service and transport electricity from power plants to consumers. Federal and state entities share responsibility for regulating the electricity system. On the federal level, the Federal Energy Regulatory Commission (FERC) regulates interstate transmission of electricity and wholesale rates, among other regulatory activities. State public utility commissions are generally responsible for regulating retail electricity sales and, in some cases, planning for new power plants and transmission lines. However, as studies have shown, growth in electricity demand has strained the nation's transmission system, resulting in less flexibility to respond to system problems and an increased risk of potential blackouts. These issues have led some to suggest that new lines or other investments in the transmission system may be required to increase capacity and accommodate growing electricity demand. Several companies have recently introduced proposals to build new high-voltage direct-current (HVDC) transmission lines. Some of these proposed lines would follow active transportation rights of …
Date:
February 1, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Executive Guide: Maximizing the Success of Chief Information Officers: Learning From Leading Organizations (Supersedes AIMD-00-83)
Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes AIMD-00-83, Executive Guide: Maximizing the Success of Chief Information Officers (Exposure Draft), March 2000. This guide is intended to assist federal agencies in maximizing the success of chief information officers (CIO). Principles and practices gleaned from the case studies presented in this guide offer concrete suggestions on what agency executives can do to ensure the effectiveness of their CIO organizations. The specific key conditions and strategies described in this guide can be used as suggestions for federal CIOs to apply or adapt to their environments, where appropriate."
Date:
February 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Military Personnel: DOD Needs to Conduct a Data-Driven Analysis of Active Military Personnel Levels Required to Implement the Defense Strategy
A letter report issued by the Government Accountability Office with an abstract that begins "Congress recently increased active military personnel levels for the Army and the Marine Corps. The Secretary of Defense has undertaken initiatives to use military personnel more efficiently such as rebalancing high-demand skills between active and reserve components. In view of concerns about active personnel, GAO reviewed the ways in which the Department of Defense (DOD) determines personnel requirements and is managing initiatives to assign a greater proportion of active personnel to warfigthing duties. GAO assessed the extent to which the Office of the Secretary of Defense (OSD) (1) has conducted a data-based analysis of active military personnel needed to implement the national defense strategy and (2) has a plan for making more efficient use of active military personnel and evaluating the plan's results."
Date:
February 1, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Internal Control Management and Evaluation Tool: Exposure Draft (Superseded by GAO-01-1008G)
Guidance issued by the General Accounting Office with an abstract that begins "This publications has been superseded by GAO-01-1008G, Internal Control Management and Evaluation Tool, August 2001. The Federal Managers' Financial Integrity Act of 1982 required that GAO issue standards for internal control in the federal government, which it did in 1983. However, changes in information technology, human capital management issues, and financial management-related legislation prompted GAO to revise the standard and issue another internal control guide. (See GAO/AIMD-00-21.3.1, November 1999.) These standards provide the overall framework for establishing and maintaining internal control and for identifying and addressing major performance challenges and areas at greatest risk for fraud, waste, abuse, and mismanagement. GAO is issuing this management and evaluation tool, which is based on GAO's internal control guide, to help agencies maintain or implement effective internal control and, when needed, to determine what, where, and how improvements can be implemented. Although this tool is not required to be used, it is intended to provide a systematic, organized, and structured approach to assessing the internal control structure."
Date:
February 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Social Security Reform: Evaluation of the Gramm Proposal
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the potential budgetary and economic effects of Senator Phil Gramm's social security reform proposal, focusing on: (1) the extent to which the proposal achieves sustainable solvency and how it would affect the economy and federal budget; (2) the balance struck between the twin goals of income adequacy and individual equity; and (3) how readily such changes could be implemented, administered, and explained to the public."
Date:
February 1, 2000
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Multifamily Housing Finance: Funding FHA's Subsidized Credit Programs
Correspondence issued by the General Accounting Office with an abstract that begins "To help build and rehabilitate multifamily rental housing, the Federal Housing Administration (FHA) provides lenders with mortgage insurance, or guarantees, for multifamily loans. In fiscal year 2001, FHA provided guarantees for all multifamily projects--regardless of program--on a first-come, first-served basis until the total budget authority for the multifamily programs was exhausted. FHA had obligated $81 million of the $101 million of its credit subsidy budget authority for the fiscal year by April 2001 and suspended issuing commitments for additional loans. FHA obligated most of its fiscal year 2001 subsidy budget authority by April 2001 because of unexpectedly high demand--five times FHA's estimate--for mortgage insurance under the Section 221(d)(3) Program, which is limited to nonprofit developers and cooperatives and has a higher subsidy rate than do other programs. FHA has taken steps to avoid this situation in the future. When most of the fiscal year 2001 credit subsidy budget authority was obligated, FHA placed several multifamily projects on a waiting list until funding became available. Most of these projects were funded using the remaining budget authority and credit subsidy from projects approved earlier that were later terminated or required …
Date:
February 1, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
VA Systems Security: Information System Controls at the North Texas Health Care System
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the weaknesses of the North Texas Health Care System's (NTHCS) information system general controls and the status of corrective actions taken to mitigate these weaknesses."
Date:
February 1, 2000
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Core Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Superseded by GAO-05-225G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-05-225G, Core Financial System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act, February 2005. GAO published a guide to assist agencies and internal auditors in maintaining their financial management systems in compliance with the Federal Financial Management Improvement Act of 1996."
Date:
February 1, 2000
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Core Financial System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act (Supersedes AIMD-00-21.2.2)
Guidance issued by the Government Accountability Office with an abstract that begins "This publications supersedes AIMD-00-21.2.2, Core Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, February 2000. The Federal Financial Management Improvement Act of 1996 (FFMIA) requires, among other things, that agencies implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are detailed in the Federal Financial Management System Requirements series issued by the Joint Financial Management Improvement Program (JFMIP) and in the guidance issued by the Office of Management and Budget (OMB): Circular No. A-127, Financial Management Systems, and the January 4, 2001, Revised Implementation Guidance for the Federal Financial Management Improvement Act (FFMIA) of 1996. JFMIP intended for the requirements to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems to support program and financial managers, and to describe specific requirements of financial management systems. We are issuing this checklist, which reflects JFMIP's revised Core Financial System Requirements (JFMIP-SR-02-01, November 2001), to assist (1) financial systems analysts, systems accountants, systems developers, program managers, and others who design, develop, implement, operate, or maintain financial …
Date:
February 1, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Health Information Technology: Early Efforts Initiated but Comprehensive Privacy Approach Needed for National Strategy
Testimony issued by the Government Accountability Office with an abstract that begins "In April 2004, President Bush called for the Department of Health and Human Services (HHS) to develop and implement a strategic plan to guide the nationwide implementation of health IT. The plan is to recommend methods to ensure the privacy of electronic health information. GAO was asked to summarize its report that is being released today. The report describes the steps HHS is taking to ensure privacy protection as part of its national health IT strategy and identifies challenges associated with protecting electronic health information exchanged within a nationwide health information network."
Date:
February 1, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library