Information Resource Management Internal Control Issues (open access)

Information Resource Management Internal Control Issues

Correspondence issued by the Government Accountability Office with an abstract that begins "In a recently completed report for Congress, we evaluated how the U.S. Department of Agriculture's (USDA) Rural Housing Service (RHS) makes eligibility determinations for its rural housing programs. As part of that review, we used 2000 census data to determine the populations of the rural areas that received RHS housing program loans and grants. We obtained information on the RHS loans and grants provided to communities, from October 1998 through April 2004, from databases maintained by USDA's Information Resource Management (IRM) in St. Louis, Missouri. As with any system, the accuracy of the data and the process used for entry affects reliability and usefulness for management and reporting purposes. During our review, we identified several issues that raised concerns about the accuracy of the information in the IRM databases. For example, while we originally intended to geocode (that is, match) 5 years of the national RHS housing loan and grant portfolio to specific communities, the time needed to ensure the reliability of the data required us to limit much of our analysis to five states (Arizona, California, Maryland, Massachusetts, and Ohio). This report is a follow-up on our …
Date: March 10, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Federal Tax Collection: Potential for Using Passport Issuance to Increase Collection of Unpaid Taxes (open access)

Federal Tax Collection: Potential for Using Passport Issuance to Increase Collection of Unpaid Taxes

A letter report issued by the Government Accountability Office with an abstract that begins "According to the Internal Revenue Service (IRS), as of the end of fiscal year 2010, the balance of reported unpaid federal taxes was about $330 billion. Given the many challenges that IRS faces, the enforcement of the tax laws and the tax code is on GAO's list of high-risk areas. GAO was asked to (1) determine, to the extent possible, the magnitude of known unpaid federal taxes for individuals who were issued passports in fiscal year 2008; and (2) identify examples of passport recipients who have known unpaid federal taxes. GAO reviewed data from the Department of State (State) and IRS. To identify examples for detailed audit and investigation, GAO chose a nonrepresentative selection of 25 passport recipients based on a number of factors, including amount of taxes owed. These case studies were chosen, among other things, by the more egregious amount of federal taxes owed and cannot be generalized beyond the cases presented."
Date: March 10, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Contract Management: DOD Could Benefit From the Use of Internal Recovery Auditing (open access)

Contract Management: DOD Could Benefit From the Use of Internal Recovery Auditing

Correspondence issued by the General Accounting Office with an abstract that begins "GAO provided information on the Department of Defense's (DOD) internal recovery auditing program."
Date: March 10, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Management Report: Review of Controls over Safeguarding Taxpayer Receipts and Information at the Brookhaven Service Center Campus (open access)

Management Report: Review of Controls over Safeguarding Taxpayer Receipts and Information at the Brookhaven Service Center Campus

Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to a Congressional request that, in conjunction with our audit of the Internal Revenue Service's (IRS) fiscal year 2004 financial statements, we review the agency's procedures for handling and processing receipts and taxpayer information at the Brookhaven service center campus. As a result of the increased percentage of taxpayers filing returns electronically, IRS designed a detailed business plan to reduce the number of service center campuses that process paper returns. In fiscal year 2004, Brookhaven became the first service center campus to downsize its submission processing function, leading to changes in its operations and a significant reduction in the volume of taxpayer receipts and information processed. Congress requested this review in light of these significant changes in operations and IRS's desire to benefit from the Brookhaven experience in planning for future submission processing rampdowns. Specifically, we were asked to (1) review the policies and procedures IRS developed to safeguard and process taxpayer receipts and information at the modified Brookhaven operation and (2) offer recommendations, if any, for improving internal controls at Brookhaven and at other submission processing centers that will undergo future rampdowns. To accommodate …
Date: March 10, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Telecommunications: States' Collection and Use of Funds for Wireless Enhanced 911 Services (open access)

Telecommunications: States' Collection and Use of Funds for Wireless Enhanced 911 Services

A letter report issued by the Government Accountability Office with an abstract that begins ""Enhanced 911" (E911) service refers to the capability of public safety answering points to automatically receive an emergency caller's location information. An industry association estimates that nearly 82 million 911 calls are placed each year by callers using mobile phones. Wireless E911 technology provides emergency responders with the location and callback number of a person calling 911 from a mobile phone. The ENHANCE 911 Act of 2004 called for GAO to study state and local use of funds collected for the purpose of wireless E911 implementation. We are reporting on (1) the progress made in implementing wireless E911 services throughout the country, (2) the states and localities that have established taxes, fees, or charges for wireless E911 implementation, and (3) the states or localities that have used funds collected for the purposes of wireless E911 for unrelated purposes. To address these issues, we surveyed state-level E911 contacts on the collection and use of E911 funds. Of the 51 state E911 contacts (including the District of Columbia) who were asked to participate in our survey, we received 44 responses. We provided the Federal Communications Commission (FCC) with …
Date: March 10, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
401(K) Plans: Certain Investment Options and Practices That May Restrict Withdrawals Not Widely Understood (open access)

401(K) Plans: Certain Investment Options and Practices That May Restrict Withdrawals Not Widely Understood

A letter report issued by the Government Accountability Office with an abstract that begins "401(k) plan sponsors are responsible for offering an array of appropriate investment options, and participants are responsible for directing their investments among those options. While participants expect to be able to switch investment options or withdraw money from their accounts, during the recent economic downturn, some 401(k) plan sponsors and participants found that they were restricted from doing so. GAO was asked to (1) identify some of the specific investments and practices that prevented plan sponsors and participants from accessing their 401(k) plan assets and (2) determine any changes the Department of Labor (Labor) could make to assist sponsors in understanding the challenges posed by the investments and practices that restricted withdrawals. To do this, GAO reviewed relevant federal laws and regulations and consulted with experts, federal officials, service providers, and plan sponsors."
Date: March 10, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
VA Faces Challenges in Providing Substance Use Disorder Services and Is Taking Steps to Improve These Services for Veterans (open access)

VA Faces Challenges in Providing Substance Use Disorder Services and Is Taking Steps to Improve These Services for Veterans

Correspondence issued by the Government Accountability Office with an abstract that begins "Substance use disorders (SUD), such as alcohol abuse and drug addiction, are serious health conditions that affect many Americans, including a substantial number of veterans. According to the Department of Veterans Affairs (VA), about 420,000 of the over 5 million veterans receiving health care from VA had SUD diagnoses in fiscal year 2009. Both older veterans and veterans of the current military operations in Iraq and Afghanistan are at risk for SUDs, as veterans may use drugs or alcohol to help cope with the effects of stressful events experienced during deployment or with difficulties they encounter in readjusting from wartime military service to civilian life. The identification and treatment of veterans with SUDs is important, as SUDs can have harmful effects on veterans' physical, psychological, and social well-being if left untreated. VA provides SUD services in a range of settings, including inpatient SUD programs that provide acute in-hospital care, which may include detoxification services; residential rehabilitation treatment programs, which provide intensive treatment and rehabilitation services with supported housing; intensive outpatient programs, which provide at least 3 hours of treatment services 3 days per week; and standard outpatient programs, …
Date: March 10, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Hazardous Materials: Status of EPA's Efforts to Assess Sites That May Have Received Asbestos-Contaminated Ore from Libby, Montana (open access)

Hazardous Materials: Status of EPA's Efforts to Assess Sites That May Have Received Asbestos-Contaminated Ore from Libby, Montana

Correspondence issued by the Government Accountability Office with an abstract that begins "In October 2007, we reported on how the Environmental Protection Agency (EPA) and other federal agencies had assessed and addressed risks at sites that were thought to have received asbestos-contaminated ore from a mine located in Libby, Montana, and the overall results of these efforts. As we noted at that time, EPA has identified hundreds of sites nationwide that are thought to have received millions of tons of the contaminated ore between 1923 and the early 1990s. This report provides information that will be helpful in understanding the site descriptions in the database, which is provided in a separate report, entitled Hazardous Materials: EPA's Assessment of Sites That May Have Received Asbestos- Contaminated Ore from Libby, Montana (GAO-09-7SP)."
Date: March 10, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Community Health Centers: Adapting to Changing Health Care Environment Key to Continued Success (open access)

Community Health Centers: Adapting to Changing Health Care Environment Key to Continued Success

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed federal community and migrant health centers (C/MHC), focusing on: (1) the current status of C/MHCs, the populations they serve, the types of services they provide, and their primary sources of revenue; (2) changes in Medicaid that have had an effect on C/MHCs; (3) how C/MHCs have responded to these and other changes in the health care environment; and (4) assessing the Department of Health and Human Services' actions to monitor C/MHC performance and help them improve operations."
Date: March 10, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Joint Professional Military Education: Opportunities Exist for Greater Oversight and Coordination of Associated Research Institutions (open access)

Joint Professional Military Education: Opportunities Exist for Greater Oversight and Coordination of Associated Research Institutions

A letter report issued by the Government Accountability Office with an abstract that begins "Joint Professional Military Education (JPME) research institutions, particularly at the National Defense University, experienced growth in number, funding, and size in terms of staffing levels from fiscal year (FY) 2007 through FY 2011, but the number of institutions as well as funding and staffing levels declined over the past 2 years. For example, total funding for JPME research institutions increased from $30.8 million in FY 2007 to $47.7 million in FY 2011, but subsequently decreased to $40.6 million in FY 2013. GAO identified several factors that contributed to these institutions' growth, including increases in funding provided by outside organizations for research and the creation of new research institutions. Department of Defense (DOD) officials reported that DOD-wide budget reductions, including the effects of sequestration, contributed to decreases in the number, size, and funding for JPME research institutions."
Date: March 10, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Countering Overseas Threats: Gaps in State Department Management of Security Training May Increase Risk to U.S. Personnel (open access)

Countering Overseas Threats: Gaps in State Department Management of Security Training May Increase Risk to U.S. Personnel

A letter report issued by the Government Accountability Office with an abstract that begins "Using data from multiple sources, GAO determined that 675 of 708 Department of State (State) personnel and all 143 U.S. Agency for International Development (USAID) personnel on assignments longer than 6 months (assigned personnel) in the designated high-threat countries on March 31, 2013, were in compliance with the Foreign Affairs Counter Threat (FACT) training requirement. GAO found that the remaining 33 State assigned personnel on such assignments had not complied with the mandatory requirement. For State and USAID personnel on temporary duty of 6 months or less (short-term TDY personnel), GAO was unable to assess compliance because of gaps in State's data. State does not systematically maintain data on the universe of U.S. personnel on short-term TDY status to designated high-threat countries who were required to complete FACT training. This is because State lacks a mechanism for identifying those who are subject to the training requirement. These data gaps prevent State or an independent reviewer from assessing compliance with the FACT training requirement among short-term TDY personnel. According to Standards for Internal Control in the Federal Government , program managers need operating information to determine whether …
Date: March 10, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Intercity Passenger Rail: Recording Clearer Reasons for Awards Decisions Would Improve Otherwise Good Grantmaking Practices (open access)

Intercity Passenger Rail: Recording Clearer Reasons for Awards Decisions Would Improve Otherwise Good Grantmaking Practices

A letter report issued by the Government Accountability Office with an abstract that begins "The American Recovery and Reinvestment Act of 2009 (Recovery Act) appropriated $8 billion for high and conventional speed passenger rail. The Federal Railroad Administration (FRA), within the Department of Transportation (the department), was responsible for soliciting applications, evaluating them to determine program eligibility and technical merits, and selecting awards, which were announced in January 2010. This report examines the extent to which FRA (1) applied its established criteria to select projects, (2) followed recommended practices for awarding discretionary grants, and (3) communicated outcomes to the public, compared with selected other Recovery Act competitive grant programs. To address these topics GAO reviewed federal legislation, FRA documents, and guidance for other competitive grant programs using Recovery Act funds. GAO also analyzed data resulting from the evaluation and selection process and interviewed a cross-section of FRA officials and applicants."
Date: March 10, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
State's Centrally Billed Foreign Affairs Travel: Internal Control Breakdowns and Ineffective Oversight Lost Taxpayers Tens of Millions of Dollars (open access)

State's Centrally Billed Foreign Affairs Travel: Internal Control Breakdowns and Ineffective Oversight Lost Taxpayers Tens of Millions of Dollars

A letter report issued by the Government Accountability Office with an abstract that begins "The relative size of the Department of State's (State) travel program and continuing concerns about fraud, waste, and abuse in government travel card programs led to this request to audit State's centrally billed travel accounts. GAO was asked to evaluate the effectiveness of internal controls over (1) the authorization and justification of premium-class tickets charged to the centrally billed account and (2) monitoring of unused tickets, reconciling monthly statements, and maximizing performance rebates."
Date: March 10, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Coast Guard: Review of Administrative and Support Functions (open access)

Coast Guard: Review of Administrative and Support Functions

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Coast Guard's major administrative and support functions, focusing on: (1) areas of possible budget savings; and (2) if additional opportunities for cost savings exist."
Date: March 10, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
National Cybersecurity Strategy: Key Improvements Are Needed to Strengthen the Nation's Posture (open access)

National Cybersecurity Strategy: Key Improvements Are Needed to Strengthen the Nation's Posture

Testimony issued by the Government Accountability Office with an abstract that begins "Pervasive and sustained computerbased (cyber) attacks against federal and private-sector infrastructures pose a potentially devastating impact to systems and operations and the critical infrastructures that they support. To address these threats, President Bush issued a 2003 national strategy and related policy directives aimed at improving cybersecurity nationwide. Congress and the Executive Branch, including the new administration, have subsequently taken actions to examine the adequacy of the strategy and identify areas for improvement. Nevertheless, GAO has identified this area as high risk and has reported on needed improvements in implementing the national cybersecurity strategy. In this testimony, you asked GAO to summarize (1) key reports and recommendations on the national cybersecurity strategy and (2) the views of experts on how to strengthen the strategy. In doing so, GAO relied on its previous reports related to the strategy and conducted panel discussions with key cybersecurity experts to solicit their views on areas for improvement."
Date: March 10, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Defense Acquisitions: Opportunities for the Army to Position Its Ground Force Modernization Efforts for Success (open access)

Defense Acquisitions: Opportunities for the Army to Position Its Ground Force Modernization Efforts for Success

Testimony issued by the Government Accountability Office with an abstract that begins "Since 2003, the Future Combat System (FCS) program has been the centerpiece of the Army's efforts to transition to a lighter, more agile, and more capable combat force. In 2009, however, concerns over the program's performance led to the Secretary of Defense's decision to significantly restructure and ultimately cancel the acquisition program. As a result, the Army is outlining a new approach to ground force modernization. This statement outlines the Army's preliminary post-FCS actions and identifies the challenges DOD and the Army must address as they proceed. This testimony is based on GAO's report on the Army's Ground Force Modernization effort scheduled for release March 15, 2010. It emphasizes the December 2009 decision to begin low-rate initial production for Increment 1 of the Brigade Combat Team Modernization."
Date: March 10, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Internal Revenue Service: Individual Taxpayer Indentification Numbers Can Be Improperly Obtained and Used (open access)

Internal Revenue Service: Individual Taxpayer Indentification Numbers Can Be Improperly Obtained and Used

Testimony issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service (IRS) issues Individual Taxpayer Identification Numbers (ITINs) to those who are not eligible for a social security number (SSN) from the Social Security Administration (SSA). ITIN-related concerns include whether any weaknesses in IRS's controls would allow ITINs to be issued and used for illegal purposes and possible security breaches, whether employers are confused about their responsibilities to IRS, SSA, and the Department of Homeland Security (DHS) for identifying their employees, and how IRS, SSA, and DHS share data when illegal resident aliens receive ITINs. Because of these concerns, GAO was asked to: (1) describe why IRS created the ITIN, (2) describe IRS's processes and controls for issuing ITINs, (3) do a limited test of IRS's processes and controls, and (4) describe certain concerns and problems for employers and government agencies when ITINs are issued to illegal resident aliens."
Date: March 10, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Budget Process: Biennial Budgeting for the Federal Government (open access)

Budget Process: Biennial Budgeting for the Federal Government

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the proposals to change the entire budget process from an annual to a biennial cycle."
Date: March 10, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Nuclear Regulation: Emergency Preparedness Issues at the Indian Point 2 Nuclear Power Plant (open access)

Nuclear Regulation: Emergency Preparedness Issues at the Indian Point 2 Nuclear Power Plant

Testimony issued by the General Accounting Office with an abstract that begins "After the September 11, 2001, terrorist attacks, emergency preparedness at nuclear power plants has become of heightened concern. Currently, 104 commercial nuclear power plants operate at 64 sites in 32 states and provide about 20 percent of the nation's electricity. In July 2001, GAO reported on emergency preparedness at the Indian Point 2 nuclear power plant in New York State. This testimony discusses GAO's findings and recommendations in that report and the progress the plant, the Nuclear Regulatory Commission (NRC), and the Federal Emergency Management Agency (FEMA) have made in addressing these problems. GAO also provides its thoughts on the findings of a soon-to-be-issued report (the Witt report) on emergency preparedness at Indian Point and the Millstone nuclear power plant in Connecticut, and the implications of that report for plants nationwide. Since 2001, the Entergy Corporation has assumed ownership of the Indian Point 2 plant from the Consolidated Edison Company of New York (ConEd)."
Date: March 10, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Defense Health Care: DOD Needs to Improve Its Monitoring of Claims Processing Activities (open access)

Defense Health Care: DOD Needs to Improve Its Monitoring of Claims Processing Activities

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Department of Defense's (DOD) monitoring of health care claims processing activities, focusing on: (1) GAO's preliminary findings on claims processing timeliness and accuracy; and (2) the effectiveness of a commercially available software program to edit TRICARE claims."
Date: March 10, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
U.S. Government Accountability Office: Fiscal Year 2007 Budget Request (open access)

U.S. Government Accountability Office: Fiscal Year 2007 Budget Request

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the fiscal year 2007 budget request for the U.S. Government Accountability Office (GAO). This request will help us continue our support of the Congress in meeting its constitutional responsibilities and will help improve the performance and ensure the accountability of the federal government for the benefit of the American people. Budget constraints in the federal government grew tighter in fiscal years 2005 and 2006. In developing our fiscal year 2007 budget, we considered those constraints consistent with GAO's and the Committee's desire to "lead by example." In fiscal year 2007, we are requesting budget authority of $509.4 million, a reasonable 5 percent increase over our fiscal year 2006 revised funding level. In the event Congress acts to hold federal pay increases to 2.2 percent, our requested increase will drop to below 5 percent. This request will allow us to continue making improvements in productivity, maintain our progress in technology and other transformation areas, and support a full-time equivalent (FTE) staffing level of 3,267. This represents an increase of 50 FTEs over our planned fiscal year 2006 staffing level and will allow us to rebuild our …
Date: March 10, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Tax Credits: Reasons for Cost Differences in Housing Built by For-Profit and Nonprofit Developers (open access)

Tax Credits: Reasons for Cost Differences in Housing Built by For-Profit and Nonprofit Developers

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the characteristics of the residents and properties that have benefited from the Low-Income Housing Tax Credit program, focusing on assessing the impact of variations in characteristics such as the type or location of the property or the type of tenants served."
Date: March 10, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Gender Issues: Medical Support for Female Soldiers Deployed to Bosnia (open access)

Gender Issues: Medical Support for Female Soldiers Deployed to Bosnia

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on whether adequate medical services were available to service members deployed to the field, focusing on the: (1) availability of data collected on female soldiers' health care needs in Bosnia; and (2) views of health care officials and female soldiers on female-specific services and health-related issues in Bosnia."
Date: March 10, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Social Security Reform: Information on Using a Voluntary Approach to Individual Accounts (open access)

Social Security Reform: Information on Using a Voluntary Approach to Individual Accounts

A letter report issued by the General Accounting Office with an abstract that begins "Many proposals have been offered to restructure the U.S. Social Security system to include individual retirement savings accounts. However, some key proposals would make participation in the accounts voluntary rather than mandatory. While any individual account plan can offer a variety of choices regarding contributions, investments, and withdrawals, the choice of whether or not to participate is fundamental to a voluntary approach. That choice could have significant effects on individual retirement incomes and on the costs to the government as well. GAO was asked to report on the implications of using a voluntary approach to individual accounts. Accordingly, GAO's reporting on (1) how voluntary plans can affect individuals, (2) how they could affect the total costs of the retirement system, and (3) the role of educational efforts relating to the participation decision. Throughout this report, GAO focuses on the issues that pertain specifically to a voluntary approach as distinct from a mandatory approach. GAO studied three countries that have enacted voluntary individual account plans--the Czech Republic, Germany, and the United Kingdom."
Date: March 10, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library