Resource Type

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Small Business Tax Compliance Burden (open access)

Small Business Tax Compliance Burden

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the tax compliance burdens of small business taxpayers, focusing on: (1) why the Internal Revenue Service's (IRS) compliance burden estimates are not reliable; (2) why the relationship of the no-change rates to audit rates for small businesses and other individuals is difficult to determine; and (3) why IRS has limited information on its interactions with small businesses."
Date: May 5, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Recovery Act: GAO's Efforts to Work with the Accountability Community to Help Ensure Effective and Efficient Oversight (open access)

Recovery Act: GAO's Efforts to Work with the Accountability Community to Help Ensure Effective and Efficient Oversight

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses GAO's efforts to coordinate with the accountability community--the Recovery Accountability and Transparency Board (the Board), the Inspectors General (IGs), and state and local government auditors--to help ensure effective and efficient oversight of American Recovery and Reinvestment Act (Recovery Act) funds. The Recovery Act assigns GAO a range of responsibilities including bimonthly reviews of the use of funds by selected states and localities. Because funding streams will flow from federal agencies to the states and localities, it is important for us to coordinate with the accountability community. Also, on March 19, 2009, GAO testified before this Subcommittee about the more than $21 billion in Recovery Act funds estimated to be spent for research and development (R&D) activities at four federal agencies. This statement discusses (1) GAO's efforts to fulfill its responsibilities under the Recovery Act; (2) GAO's coordination with others in the accountability community; (3) GAO's authorities to assist whistleblowers and elicit public concerns; and (4) updated information on the status of Recovery Act funds for R&D. It is based in part on GAO's first bimonthly Recovery Act report, Recovery Act: As Initial Implementation Unfolds in …
Date: May 5, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
VA Health Care: Status of VA's Approach in Conducting the National Vietnam Veterans Longitudinal Study (open access)

VA Health Care: Status of VA's Approach in Conducting the National Vietnam Veterans Longitudinal Study

Correspondence issued by the Government Accountability Office with an abstract that begins "In addition to providing health care to over 5 million veterans each year, the Veterans Health Administration, part of the Department of Veterans Affairs (VA), funds research on specific health conditions that veterans may experience. One condition that is examined in VA-funded research is post-traumatic stress disorder (PTSD), an anxiety disorder that can occur after a person is exposed to a life-threatening event. According to VA, experts estimate that up to 30 percent of Vietnam veterans and up to 20 percent of Operation Enduring Freedom veterans and Operation Iraqi Freedom veterans have experienced PTSD. Veterans suffering from PTSD may experience problems sleeping, maintaining relationships, and returning to their previous civilian lives. Additionally, studies have shown that many veterans suffering from PTSD are more likely to be diagnosed with cardiovascular disease and other diseases. After the Vietnam War, Congress wanted information about the psychological effects of the war on Vietnam veterans to inform the need for PTSD services at VA. Consequently, in 1983, Congress mandated that VA provide for the conduct of a study on PTSD and related postwar psychological problems among Vietnam veterans. VA contracted with an external …
Date: May 5, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Veterans' Education Benefits: Enhanced Guidance and Collaboration Could Improve Administration of the Post-9/11 GI Bill Program (open access)

Veterans' Education Benefits: Enhanced Guidance and Collaboration Could Improve Administration of the Post-9/11 GI Bill Program

Correspondence issued by the Government Accountability Office with an abstract that begins "With the passage of the Post-9/11 Veterans Educational Assistance Act of 2008 (Post- 9/11 GI Bill), Congress created a comprehensive education benefit program for veterans, service members, and their dependents pursuing postsecondary education. Since implementation, the Department of Veterans Affairs (VA) has provided just over $5.7 billion for the Post-9/11 GI Bill to fund education expenses for about 381,000 veterans, service members, and their dependents through fiscal year 2010, and estimates it will provide almost $8 billion in fiscal year 2011--an amount that would represent about 71 percent of all expected costs for education benefits. From the passage of the law to August 1, 2009, the start of the first semester in which funds were available, VA had about 13 months to implement the program. The Post-9/11 GI Bill program is substantially different from previously authorized VA education benefits or GI Bill programs that characteristically provide monthly payments to eligible claimants. The Post-9/11 GI Bill, by contrast, includes a more complex payment system that channels funds to both students and schools. GAO and VA have reported on various challenges VA faced when implementing the new program, including claims …
Date: May 5, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
The Department of Transportation Found That It Improperly Obligated Motor Carrier Grant Funds (open access)

The Department of Transportation Found That It Improperly Obligated Motor Carrier Grant Funds

Correspondence issued by the Government Accountability Office with an abstract that begins "In May 2010, the Federal Motor Carrier Safety Administration (FMCSA) alerted your offices that it might have violated statutory restrictions when obligating funds to states for its Commercial Vehicle Information Systems and Networks (CVISN) program. CVISN awards grants to state offices to support improved information technology exchanges between government agencies and the motor carrier industry to enhance motor carrier safety and other efforts. In 2005, the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) provided $25 million annually in contract authority and established funding restrictions for CVISN awards. FMCSA temporarily shut down the CVISN program in May 2010 to determine whether it violated funding restrictions and to prevent exacerbating any problems; it has not determined when it will restart the program. In response to congressional request, this report addresses (1) whether FMCSA complied with statutory requirements when awarding CVISN grants to states and (2) actions that the agency is taking to manage the award of CVISN grants effectively."
Date: May 5, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Afghanistan's Security Environment (open access)

Afghanistan's Security Environment

Correspondence issued by the Government Accountability Office with an abstract that begins "In December 2009, recognizing that the situation in Afghanistan had become more grave since the March 2009 announcement of the U.S. strategy for Afghanistan and Pakistan, the administration concluded a 10-week review of the strategy's goals and the methods needed to achieve them. In announcing the results of this review, the President reaffirmed the core strategic goal of disrupting, dismantling, and eventually defeating extremists in Afghanistan and Pakistan and preventing them from threatening the United States and its allies in the future. To meet this goal, the President announced his decision to rapidly deploy an additional 30,000 U.S. troops to Afghanistan. In addition, he pledged a "surge" of civilian experts to help enhance the capacity of Afghan government institutions and assist in the rehabilitation of key economic sectors. Since the President's December 2009 announcement, about 16,000 of the additional U.S. troops have gradually deployed to Afghanistan--including about 10,000 as of March 2010 and approximately another 6,000 since that time--and the number of U.S. government civilians present in country has grown by about 200. In February 2010, in what senior Department of Defense (DOD) officials have described as the …
Date: May 5, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federalism: Implementation of Executive Order 12612 in the Rulemaking Process (open access)

Federalism: Implementation of Executive Order 12612 in the Rulemaking Process

A statement of record issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the implementation of Executive Order 12612 on federalism, focusing on: (1) how often the preambles to covered agencies' final rules issued between April 1, 1996, and December 31, 1998, mentioned Executive Order 12612 and how often they indicated that the agencies had conducted federalism assessments under the order; (2) what selected agencies have done to implement the requirements of Executive Order 12612; and (3) what the Office of Management and Budget (OMB) has done to oversee federal agencies' implementation of Executive Order 12612 in the rulemaking process."
Date: May 5, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
State Department: Significant Vulnerabilities in the Passport Issuance Process (open access)

State Department: Significant Vulnerabilities in the Passport Issuance Process

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony highlights the results of our March 2009 report on undercover investigative tests, which confirmed the continued existence of significant fraud vulnerabilities in this process. We also provided a letter to you in April 2009, describing our recent work on passport fraud and summarizing actions the Department of State (State) has taken to address the prior weaknesses related to fraud vulnerabilities we identified. We have found that these vulnerabilities stem from people, process, and technology. For example, the lack of training and resources provided to people contributes to vulnerabilities in the detection of fraudulent applications and counterfeit documents. The limitations in the access to inter-agency information contribute to vulnerabilities related to processes. Finally, the lack of databases and information-sharing technologies contribute to vulnerabilities in the verification of passport applicants' records. A U.S. passport not only allows an individual to travel freely in and out of the United States, but also can be used to obtain further identification documents, prove U.S. citizenship, and set up bank accounts, among other things. Because passports issued under a false identity help enable individuals to conceal their movements and activities, there is …
Date: May 5, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Teacher Training: Over $1.5 Billion Federal Funds Invested in Many Programs (open access)

Teacher Training: Over $1.5 Billion Federal Funds Invested in Many Programs

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed its work concerning federally funded teacher training programs, focusing on the: (1) number of agencies and the programs they administer that support teacher training, along with some general characteristics of these programs; and (2) funding provided by these programs."
Date: May 5, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Foster Care: Status of the District of Columbia's Child Welfare System Reform Efforts (open access)

Foster Care: Status of the District of Columbia's Child Welfare System Reform Efforts

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the status of the court-appointed receivership for the District of Columbia's child welfare system, focusing on: (1) the progress the receivership has made to comply with the requirements of the modified final order (MFO); and (2) key elements that are essential for additional reforms to occur."
Date: May 5, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Medicare Physician Payments: Information on Spending Trends and Targets (open access)

Medicare Physician Payments: Information on Spending Trends and Targets

Testimony issued by the General Accounting Office with an abstract that begins "The Sustainable Growth Rate (SGR) system, implemented in 1998 and subsequently revised, is used to update Medicare's physician fees and moderate the growth in Medicare spending for physician services. SGR, and a predecessor system implemented in 1992, were designed to reduce physician fee updates if spending growth exceeded a specified target. Although spending growth slowed substantially under both systems, concerns about SGR arose when the system caused fees to decline by 5.4 percent in 2002. GAO was asked to discuss (1) Medicare physician spending trends both before and after the implementation of spending targets and (2) the evolution and mechanics of the SGR system. This statement is largely based on GAO's previous work on Medicare spending trends and the SGR system."
Date: May 5, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Department of Homeland Security: Addressing Management Challenges That Face Immigration Enforcement Agencies (open access)

Department of Homeland Security: Addressing Management Challenges That Face Immigration Enforcement Agencies

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) assumed responsibility for the immigration programs of the former Immigration and Naturalization Service (INS) in 2003. The three DHS bureaus with primary responsibility for immigration functions are U.S. Customs and Border Protection (CBP), U.S. Immigration and Customs Enforcement (ICE), and U.S. Citizenship and Immigration Services (CIS). This testimony focuses on CBP and ICE, which took over the immigration enforcement function. CBP is responsible for functions related to inspections and border patrol, and ICE is responsible for functions related to investigations, intelligence, detention, and removal. The Subcommittee on Immigration, Border Security, and Claims, House Committee on the Judiciary, held a hearing to discuss management challenges and potential structural changes. Some research organizations have suggested structural changes to address management challenges, including a merger of CBP and ICE. This testimony addresses the following questions: (1) Have ICE and CBP encountered similar management challenges to those encountered at INS? (2) What factors might be considered in addressing some of the management challenges that exist at ICE and CBP?"
Date: May 5, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Information Security: Cyber Threats and Vulnerabilities Place Federal Systems at Risk (open access)

Information Security: Cyber Threats and Vulnerabilities Place Federal Systems at Risk

Testimony issued by the Government Accountability Office with an abstract that begins "Information security is a critical consideration for any organization that depends on information systems and computer networks to carry out its mission or business. It is especially important for government agencies, where maintaining the public's trust is essential. The need for a vigilant approach to information security has been demonstrated by the pervasive and sustained computerbased (cyber) attacks against the United States and others that continue to pose a potentially devastating impact to systems and the operations and critical infrastructures that they support. GAO was asked to describe (1) cyber threats to federal information systems and cyberbased critical infrastructures and (2) control deficiencies that make these systems and infrastructures vulnerable to those threats. To do so, GAO relied on its previous reports and reviewed agency and inspectors general reports on information security."
Date: May 5, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
VA Health Care: Progress and Challenges in Conducting the National Vietnam Veterans Longitudinal Study (open access)

VA Health Care: Progress and Challenges in Conducting the National Vietnam Veterans Longitudinal Study

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the National Vietnam Veterans Longitudinal Study (NVVLS). According to the Department of Veterans Affairs (VA), experts estimate that up to 30 percent of Vietnam veterans have experienced post-traumatic stress disorder (PTSD), an anxiety disorder that can occur after a person is exposed to a life-threatening event. Veterans suffering from PTSD may experience problems sleeping, maintaining relationships, and returning to their previous civilian lives. Additionally, studies have shown that many veterans suffering from PTSD are more likely to be diagnosed with cardiovascular disease and other diseases. After the Vietnam War, Congress wanted information about the psychological effects of the war on Vietnam veterans to inform the need for PTSD services at VA. Consequently, in 1983, Congress mandated that VA provide for the conduct of a study on PTSD and related postwar psychological problems among Vietnam veterans. VA contracted with an external entity, the Research Triangle Institute, to conduct the National Vietnam Veterans Readjustment Study (NVVRS). According to VA, the NVVRS was a landmark study and is the only nationally representative study of PTSD in Vietnam veterans. PTSD is an ongoing concern for Vietnam veterans, and today, …
Date: May 5, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Terrorist Watchlist Screening: FBI Has Enhanced Its Use of Information from Firearm and Explosives Background Checks to Support Counterterrorism Efforts (open access)

Terrorist Watchlist Screening: FBI Has Enhanced Its Use of Information from Firearm and Explosives Background Checks to Support Counterterrorism Efforts

Testimony issued by the Government Accountability Office with an abstract that begins "Membership in a terrorist organization does not prohibit a person from possessing firearms or explosives under current federal law. However, for homeland security and other purposes, the FBI is notified when a firearm or explosives background check involves an individual on the terrorist watchlist. This statement addresses (1) how many checks have resulted in matches with the terrorist watchlist, (2) how the FBI uses information from these checks for counterterrorism purposes, and (3) pending legislation that would give the Attorney General authority to deny certain checks. GAO's testimony is based on products issued in January 2005 and May 2009 and selected updates in March and April 2010. For these updates, GAO reviewed policies and other documentation and interviewed officials at FBI components involved with terrorism-related background checks."
Date: May 5, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Texas Attorney General Opinion: V-1052 (open access)

Texas Attorney General Opinion: V-1052

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Price Daniel, regarding a legal question submitted for clarification: The legality of investing the Permanent University Fund in bonds of common and independent school districts of Texas.
Date: May 5, 1950
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: V-1053 (open access)

Texas Attorney General Opinion: V-1053

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Price Daniel, regarding a legal question submitted for clarification: Validity of the Commission's order of February 8, 1950, entered in Motor Carrier Docket No. 3658, upon an application to divide certificate No. 3079.
Date: May 5, 1950
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: JC-43 (open access)

Texas Attorney General Opinion: JC-43

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, John Cornyn, regarding a legal question submitted for clarification: Permissible investments of Teacher Retirement System and related questions (RQ-1174)
Date: May 5, 1999
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: JC-44 (open access)

Texas Attorney General Opinion: JC-44

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, John Cornyn, regarding a legal question submitted for clarification: Whether, under the Texas Code of Criminal Procedure under article 11.07, section 3(b), the prosecuting attorney and court clerk may agree to substitute another method of service for service by certified mail, return receipt requested (RQ-1227)
Date: May 5, 1999
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: O-5249 (open access)

Texas Attorney General Opinion: O-5249

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Gerald Mann, regarding a legal question submitted for clarification: Under provisions of Article 4350, T. A. C. S., should the Comptroller of Public Accounts issue warrant in payment of benefit claim to Frank Edward Benoit?
Date: May 5, 1943
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: M-66 (open access)

Texas Attorney General Opinion: M-66

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Crawford Martin, regarding a legal question submitted for clarification; If the Legislature passes a general appropriation bill for one year only, does Article III, Section 49a of the Texas Constitution require sufficient cash and revenue to become available during the one-year period covered by the bill?
Date: May 5, 1967
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: M-67 (open access)

Texas Attorney General Opinion: M-67

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Crawford Martin, regarding a legal question submitted for clarification;Whether ,under the stated facts, a promotion program know as "Texas Treasure Hunt " constitute a lottery.
Date: May 5, 1967
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: C-675 (open access)

Texas Attorney General Opinion: C-675

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Waggoner Carr, regarding a legal question submitted for clarification: Whether former aliens who have become naturalized citizens since the voter registration period ended this year, may legally be permitted to vote in the primary or general election this year.
Date: May 5, 1966
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: C-676 (open access)

Texas Attorney General Opinion: C-676

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Waggoner Carr, regarding a legal question submitted for clarification: Authority of the State Board of Control to accept for verification purposes additional data on automobiles after bid opening.
Date: May 5, 1966
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History