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Posthearing Questions Related to Assessing Progress in Human Capital Management (open access)

Posthearing Questions Related to Assessing Progress in Human Capital Management

Correspondence issued by the Government Accountability Office with an abstract that begins "On July 20, 2004, GAO testified before the Subcommittee on Oversight of Government Management, the Federal Workforce, and the District of Columbia, Senate Committee on Governmental Affairs on "Building the 21st Century Federal Workforce: Assessing Progress in Human Capital Management." This letter responds to committee members' request that GAO provide answers to follow-up questions."
Date: September 3, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federal Land Management: Availability and Potential Reliability of Selected Data Elements at Five Agencies (open access)

Federal Land Management: Availability and Potential Reliability of Selected Data Elements at Five Agencies

Testimony issued by the Government Accountability Office with an abstract that begins "The five agencies varied in the extent to which they collected the over 100 land and resources, revenue, and federal land use designation data elements that GAO asked them about. Specifically, all five agencies collected data on four basic data elements, which related to total surface acres managed, total acres managed within each state, the number of special use permits generated for filming activities on federal land, and the number of cultural and historic sites listed on the National Register of Historic Places. In contrast, none of them collected information for 33 other data elements, such as the percent of total acres under oil, gas, or coal leases that have surface disturbance or where the surface disturbance has been reclaimed, or information on the potential quantities of oil, gas, and coal resources on federal land. Agency officials cited various reasons why the agencies did not collect certain information, such as believing another federal agency collected it, it was inconsistent with the agency’s mission, or they lacked the authority or resources to do so."
Date: May 3, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
U.S. Coast Guard National Pollution Funds Center: Claims Payment Process Was Functioning Effectively, but Additional Controls Are Needed to Reduce the Risk of Improper Payments (open access)

U.S. Coast Guard National Pollution Funds Center: Claims Payment Process Was Functioning Effectively, but Additional Controls Are Needed to Reduce the Risk of Improper Payments

Correspondence issued by the General Accounting Office with an abstract that begins "The Oil Spill Liability Trust Fund (Fund) is a $1 billion fund authorized by the Oil Pollution Act of 1990 (OPA) to pay for (1) federal removal actions, (2) certain claims for uncompensated removal costs and damages,and (3) natural resource damage and restoration activities resulting from oil spills or the substantial threat of oil spills to the waters or shorelines of the United States. The Fund is administered by the National Pollution Funds Center (NPFC) of the U.S. Coast Guard. In May 2002, our Office of General Counsel reported on legal issues and limitations of the Fund and concluded that certain administrative costs were inappropriately being paid out of the Fund. In light of this conclusion, we reviewed the internal controls over disbursements from the Fund. Specifically, we reviewed the Fund to determine whether (1) the design of internal controls over the claims process provides reasonable assurance that improper payments will not occur or will be detected in the normal course of business and (2) internal controls over the claims process are operating as designed to help ensure proper payment of claims."
Date: October 3, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Veterans' Disability Benefits: Improved Transparency Needed to Facilitate Oversight of VBA's Compensation and Pension Staffing Levels (open access)

Veterans' Disability Benefits: Improved Transparency Needed to Facilitate Oversight of VBA's Compensation and Pension Staffing Levels

A statement of record issued by the Government Accountability Office with an abstract that begins "The Chairman, Subcommittee on Disability Assistance and Memorial Affairs, House Committee on Veterans' Affairs, asked GAO to submit a statement for the record highlighting findings from an examination of the Veterans Benefit Administration's (VBA) fiscal year 2005 budget justification. In that review, we assessed (1) VBA's determination and justification of claims processing staffing levels, and the role of productivity in such determinations, and (2) VBA's projections of future claims workload and complexity."
Date: November 3, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
SEC's Report Provides Useful Information On Mutual Fund Fees And Recommends Improved Fee Disclosure (open access)

SEC's Report Provides Useful Information On Mutual Fund Fees And Recommends Improved Fee Disclosure

Correspondence issued by the General Accounting Office with an abstract that begins "This correspondence (1) discusses the Securities and Exchange Commission's (SEC) report on mutual fund fee disclosures and (2) reviews SEC's response to GAO's recommendations on improving fee disclosure. The results of SEC staff's comprehensive analyses and other findings generally corroborate the findings of GAO's report and provide considerable additional information on the trend in mutual fund fees. The SEC staff's report also contains several recommendations to the agency's Commissioners, and the Commission has already approved recommendations on after-tax return disclosure and fund governance. In response to GAO's recommendation that mutual fund investors' quarterly account statements disclose the specific dollar amount of fees they paid, SEC staff recommends that investors receive additional fee information in funds' annual and semiannual reports. The SEC staff's proposal would provide investors with more information on fees in a form that allows comparison among funds. However, it will not provide information specific to each investor, nor will it be provided in the most frequent and relevant source--the quarterly statement. Therefore, it may be less likely to increase investor awareness and spur additional price competition among mutual funds to the same degree as GAO's recommendation …
Date: May 3, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Information Security: Weaknesses Continue Amid New Federal Efforts to Implement Requirements (open access)

Information Security: Weaknesses Continue Amid New Federal Efforts to Implement Requirements

A publication issued by the Government Accountability Office with an abstract that begins "For many years, GAO has reported that weaknesses in information security can lead to serious consequences--such as intrusions by malicious individuals, compromised networks, and the theft of sensitive information including personally identifiable information--and has identified information security as a governmentwide high-risk area. The Federal Information Security Management Act of 2002 (FISMA) established information security program, evaluation, and annual reporting requirements for federal agencies. The act requires the Office of Management and Budget (OMB) to oversee and report to Congress on agency information security policies and practices, including agencies' compliance with FISMA. FISMA also requires that GAO periodically report to Congress on (1) the adequacy and effectiveness of agencies' information security policies and practices and (2) agencies' implementation of FISMA requirements. To do this, GAO analyzed information security-related reports and data from 24 major federal agencies, their inspectors general, OMB, and GAO."
Date: October 3, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Determining the Taxable Portion of Federal Pension Distributions (open access)

Determining the Taxable Portion of Federal Pension Distributions

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on: (1) what reasons, if any, exist for the Office of Personnel Management (OPM) to report the taxable portion of annuity benefits for newly retired federal employees on the Form CSA 1099R (Statement of Annuity Paid); and (2) the feasibility of OPM's doing so."
Date: May 3, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
The Federal Government's Long-Term Fiscal Outlook: Fall 2012 Update (open access)

The Federal Government's Long-Term Fiscal Outlook: Fall 2012 Update

Other written product issued by the Government Accountability Office with an abstract that begins "GAO's simulations continue to illustrate that the federal government is on an unsustainable long-term fiscal path. In both the Baseline Extended and Alternative simulations, debt held by the public grows as a share of gross domestic product (GDP) over the long term. While the timing and pace of growth varies depending on the assumptions used, neither set of assumptions achieves a sustainable path. In the Baseline Extended simulation, which assumes current law, including the discretionary spending limits and other spending reductions contained in the Budget Control Act (BCA) of 2011 and expiration of certain tax cuts enacted in 2001 and 2003, debt as a share of GDP declines in the short term before turning up again. In the Alternative simulation, in which these laws are assumed to not take full effect, federal debt as a share of GDP grows throughout the period. Discretionary spending limits alone do not address the fundamental imbalance between estimated revenue and spending, which is driven largely by the aging of the population and rising health care costs. The Patient Protection and Affordable Care Act (PPACA) slows the growth of health care …
Date: December 3, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Fiscal Year 2011 Agreed-Upon Procedures for Excise Tax Distributions to the Highway Trust Fund (open access)

Fiscal Year 2011 Agreed-Upon Procedures for Excise Tax Distributions to the Highway Trust Fund

Correspondence issued by the Government Accountability Office with an abstract that begins "As requested, this correspondence discusses our findings on whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2011, is supported by the underlying records. The Department of Transportation's Inspector General is responsible for the adequacy of these agreed-upon procedures to meet your objectives, and we make no representation in that respect. The procedures we agreed to perform were related to (1) transactions that represent the underlying basis of amounts distributed from the general fund to the HTF during fiscal year 2011, (2) the Internal Revenue Service's (IRS) quarterly HTF excise tax receipt certifications prepared during fiscal year 2011, (3) the U.S. Department of the Treasury's Financial Management Service adjustments to HTF excise tax distributions during fiscal year 2011, (4) the U.S. Department of the Treasury's Office of Tax Analysis's (OTA) estimates of excise tax amounts to be distributed to the HTF for the fourth quarter of fiscal year 2011, (5) adjustments to the HTF for tax on kerosene used in aviation during fiscal year 2011, and (6) the amount of net excise taxes distributed to the HTF …
Date: November 3, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Firms Reported in Open Sources as Having Commercial Activity in Iran's Oil, Gas, and Petrochemical Sectors (open access)

Firms Reported in Open Sources as Having Commercial Activity in Iran's Oil, Gas, and Petrochemical Sectors

Correspondence issued by the Government Accountability Office with an abstract that begins "Iran's economy and government are reliant on revenues from its oil and gas industry. According to the 2011 Central Intelligence Agency World Factbook, oil accounts for approximately 80 percent of Iran's exports, and, according to the International Monetary Fund, Iran's 2009 oil revenues were about 66 percent of the Government of Iran's revenues. According to the Department of Energy (DOE), Iran ranks among the top three holders of proven oil and natural gas reserves in the world, and is one of the largest exporters of crude oil in the world. While Iran continues to produce significant amounts of crude oil, its peak production occurred in 1978 and has not been matched since then because of a high rate of natural decline in mature oil fields, limited investment, and sanctions. IHS Global Insight found that the oil sector will require approximately $25 billion in annual investments to maintain existing production and considerably more to develop and enhance recovery techniques that would lift Iran's daily output to 5.8 million barrels by 2015. While Department of State (State) officials state that sanctions have an impact on Iran, the Iranian government continues …
Date: August 3, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Comparison of States' Highway Construction Costs (open access)

Comparison of States' Highway Construction Costs

Correspondence issued by the General Accounting Office with an abstract that begins "We are reporting to Congress on whether Federal Highway Administration (FHWA) data can help transportation stakeholders understand how states' costs to build, reconstruct, and maintain federally financed highways, roads, and bridges (termed "constructing highways" for this report) compare. Durig our review, we became aware of significant issues regarding the quality of the data that FHWA collects and reports, a topic also discussed in this report."
Date: November 3, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Defense Management: Increased Attention on Fuel Demand Management at DOD's Forward-Deployed Locations Could Reduce Operational Risks and Costs (open access)

Defense Management: Increased Attention on Fuel Demand Management at DOD's Forward-Deployed Locations Could Reduce Operational Risks and Costs

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the Department of Defense's (DOD) efforts to reduce fuel demand at its forward-deployed locations, particularly those that are not connected to local power grids. In 2008, more than 68 million gallons of fuel, on average, were supplied by DOD each month to support U.S. military forces in Iraq and Afghanistan. Transporting large quantities of fuel to forward-deployed locations presents an enormous logistics burden and risk. Long truck convoys moving fuel to forward-deployed locations have encountered enemy attacks, severe weather, traffic accidents, and pilferage. For example, DOD reported that in June 2008 alone, 44 trucks and 220,000 gallons of fuel were lost due to attacks or other events while delivering fuel to Bagram Air Field in Afghanistan. High fuel demand, coupled with the recent volatility of fuel prices, also have significant implications for DOD's operating costs. The fully burdened cost of fuel--that is, the total ownership cost of buying, moving, and protecting fuel in systems during combat--has been reported to be many times higher than the price of a gallon of fuel itself. While DOD's weapon systems require large amounts of fuel, the department reports that …
Date: March 3, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Opportunities to Reduce Potential Duplication in Government Programs, Save Tax Dollars, and Enhance Revenue (open access)

Opportunities to Reduce Potential Duplication in Government Programs, Save Tax Dollars, and Enhance Revenue

Testimony issued by the Government Accountability Office with an abstract that begins ""
Date: March 3, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
8(a) Program: The Importance of Effective Fraud Prevention Controls (open access)

8(a) Program: The Importance of Effective Fraud Prevention Controls

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the results of our prior investigation of the Small Business Administration's (SBA) 8(a) Business Development Program. SBA's 8(a) program, named for a section of the Small Business Act, is a development program created to help small, disadvantaged businesses compete in the American economy and access the federal procurement market. To participate in the program, a firm must be certified as meeting several criteria, including: be a small business as defined by SBA; be unconditionally owned and controlled by one or more socially and economically disadvantaged individuals who are of good character and citizens of the United States; and show potential for success. Upon certification, firms can obtain federal contracts without competing fully and openly for the work. For example, agencies are permitted to enter into sole-source contracts after soliciting and negotiating with only one 8(a) company. They also can participate in restricted competitions for federal contracts, known as set-asides, open to only 8(a) companies. In March 2010, GAO issued two companion reports on the 8(a) program, one focused on internal control procedures and processes that SBA has implemented to ensure that only eligible firms participate …
Date: March 3, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Influenza Pandemic: Continued Focus on the Nation's Planning and Preparedness Efforts Remains Essential (open access)

Influenza Pandemic: Continued Focus on the Nation's Planning and Preparedness Efforts Remains Essential

Testimony issued by the Government Accountability Office with an abstract that begins "As the recent outbreak of the H1N1 (swine flu) virus underscores, an influenza pandemic remains a real threat to our nation and to the world. Over the past 3 years, GAO has conducted a body of work to help the nation better prepare for a possible pandemic. In a February 2009 report, GAO synthesized the results of this work, pointing out that while the previous administration had taken a number of actions to plan for a pandemic, including developing a national strategy and implementation plan, much more needs to be done, and many gaps in preparedness and planning still remain. This statement is based on the February 2009 report which synthesized the results of 11 reports and two testimonies covering six thematic areas: (1) leadership, authority, and coordination; (2) detecting threats and managing risks; (3) planning, training, and exercising, (4) capacity to respond and recover; (5) information sharing and communication; and (6) performance and accountability."
Date: June 3, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Internal Revenue Service: 2001 Tax Filing Season, Systems Modernization, and Security of Electronic Filing (open access)

Internal Revenue Service: 2001 Tax Filing Season, Systems Modernization, and Security of Electronic Filing

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses (1) the status of the 2001 tax filing season, (2) the status of the Internal Revenue Service's (IRS) business systems modernization effort, and (3) the security of IRS' electronic filing system. GAO found that although the 2001 filing season appears to be running smoothly, some matters require further attention. For example, IRS has had problems with the personal identification number assigned to electronic filers. Although data indicate that taxpayers are having an easier time reaching IRS to ask questions, concerns persist about the productivity of its telephone assistors. With respect to business systems modernization, GAO has long held that IRS needs to establish fundamental modernization management controls before it begins to build and implement modernized systems. IRS has made some progress in this area, but it is still not where it needs to be. GAO is concerned that IRS is allowing its system acquisition projects to get ahead of its capabilities for managing them. Lastly, GAO's review of IRS' electronic filing systems last year showed that IRS had ineffective controls to ensure the security of those systems and electronically-transmitted taxpayer data. IRS moved promptly to …
Date: April 3, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
IRS Modernization: Long-term Effort Under Way, but Significant Challenges Remain (open access)

IRS Modernization: Long-term Effort Under Way, but Significant Challenges Remain

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Internal Revenue Service's (IRS) progress in implementing its modernization effort and the challenges that remain."
Date: May 3, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Environmental Information: EPA Needs Better Information to Manage Risks and Measure Results (open access)

Environmental Information: EPA Needs Better Information to Manage Risks and Measure Results

Testimony issued by the General Accounting Office with an abstract that begins "The Environmental Protection Agency (EPA) needs comprehensive and accurate data to manage its programs more effectively. In reports going back to 1988, GAO has identified many long-standing problems in the agency's efforts to collect and use environmental data. This report summarizes GAO's findings on: (1) EPA's need to set risk-based priorities for its programs, and (2) develop outcome-oriented measures of its programs' results. EPA's ability to assess risks and establish risk-based priorities has been hampered by data quality problems, including critical data gaps, databases that do not operate compatibly with one another, and persistent concerns about the accuracy of the data in many of EPA's data systems. To ensure future success in developing outcome measures, however, EPA will need to make a long-term commitment to overcome major challenges to obtaining the data needed to show the results of environmental programs."
Date: October 3, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Depot Maintenance: Air Force Faces Challenges in Managing to 50-50 Ceiling (open access)

Depot Maintenance: Air Force Faces Challenges in Managing to 50-50 Ceiling

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Air Force's 50-percent ceiling waiver, focusing on the basis for the waiver and the likelihood that the Air Force will need additional waivers in the future."
Date: March 3, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Financial Management: Strategies to Address Improper Payments at HUD, Education, and Other Federal Agencies (open access)

Financial Management: Strategies to Address Improper Payments at HUD, Education, and Other Federal Agencies

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses (1) how internal control weaknesses make the departments of Housing and Urban Development (HUD) and Education vulnerable to, and in some cases have resulted in, improper and questionable payments and (2) strategies these and other federal agencies can use to better manage their improper payments. Despite a climate of increased scrutiny, most improper payments associated with federal programs continue to go unidentified as they drain taxpayer resources away from the missions and goals of our government. GAO found that both HUD and Education lacked fundamental internal controls over their purchase card programs that would have minimized the risk of improper purchases. Combined with a lack of monitoring, environments were created at HUD and Education where improper purchases could be made with little risk of detection. One of the most important internal controls in the purchase card process is the review of supporting documentation and approval of each purchase by the approving official. Another control that is effective in helping to prevent improper purchases is the blocking of certain merchant category codes. This control, available as part of the agencies' purchase card contracts with the card …
Date: October 3, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Homeland Security: Intergovernmental Coordination and Partnership Will Be Critical to Success (open access)

Homeland Security: Intergovernmental Coordination and Partnership Will Be Critical to Success

Testimony issued by the General Accounting Office with an abstract that begins "The challenges posed by homeland security exceed the capacity and authority of any one level of government. Protecting the nation against these threats calls for a truly integrated approach, bringing together the resources of all levels of government. The proposed Department of Homeland Security will have a central role in efforts to enhance homeland security. The proposed consolidation of homeland security programs has the potential to reduce fragmentation, improve coordination, and clarify roles and responsibilities. However, formation of a department should not be considered a replacement for the timely issuance of a national homeland security strategy to guide implementation of the complex mission of the department. Appropriate roles and responsibilities within and between the government and private sector need to be clarified. New threats are prompting a reassessment and shifting of long-standing roles and responsibilities, but these shifts are being considered on a piecemeal and ad hoc basis without benefit of an overarching framework and criteria. A national strategy could provide guidance by more systematically identifying the unique capacities and resources at each level of government to enhance homeland security and by providing increased accountability within the intergovernmental …
Date: July 3, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Supplemental Security Income: Long-Standing Issues Require More Active Management and Program Oversight (open access)

Supplemental Security Income: Long-Standing Issues Require More Active Management and Program Oversight

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Supplemental Security Income (SSI) program, focusing on: (1) the problem areas that currently pose the greatest risk to the SSI program; (2) the Social Security Administration's (SSA) recent efforts to improve the SSI program; and (3) additional actions that should be taken."
Date: February 3, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Social Security Reform: Implications for Women (open access)

Social Security Reform: Implications for Women

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed: (1) how women currently fare under social security; (2) how they might be affected by some of the proposed changes in benefits to restore solvency; and (3) how women might fare under a system restructured to include individual accounts."
Date: February 3, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Electronic Banking: Enhancing Federal Oversight of Internet Banking Activities (open access)

Electronic Banking: Enhancing Federal Oversight of Internet Banking Activities

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the regulatory efforts to identify and mitigate risks to U.S. depository institutions' operations introduced by the growth in the use of Internet banking systems, focusing on: (1) the risks posed by Internet banking and the extent of any industrywide Internet banking problems; (2) how the five U.S. financial regulators track institutions' plans to provide Internet banking services; (3) how regulators have begun to examine Internet banking activities; and (4) the extent to which regulators have examined firms providing Internet banking support services to institutions."
Date: August 3, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library