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Tax Deductions: Further Estimates of Taxpayers Who May Have Overpaid Federal Taxes by Not Itemizing
A letter report issued by the General Accounting Office with an abstract that begins "When computing their federal taxes, taxpayers either claim a standard or itemized deduction. In recent years, about 70 percent of taxpayers have claimed the standard deduction. GAO found that on 948,000 tax returns for tax year 1998, taxpayers did not itemize their deductions yet had payments for mortgage interest and points and for state and local income tax that exceeded the standard deductions for their filing status. GAO estimated that these taxpayers are likely to have overpaid their taxes by about $473 million. When charitable contributions, real estate and personal property tax payments are included, the total overpayment could reach $945 million."
Date:
March 29, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Anthrax Detection: DHS Cannot Ensure That Sampling Activities Will Be Validated
Testimony issued by the Government Accountability Office with an abstract that begins "In September and October 2001, contaminated letters laced with Bacillus anthracis were sent through the mail to two U.S. senators and members of the media. Postal facilities in New Jersey, Washington, D.C., and elsewhere became heavily contaminated. The anthrax incidents highlighted major gaps in civilian preparedness to detect anthrax contamination in buildings. GAO was asked to describe and assess federal agencies' activities to detect anthrax in postal facilities, assess the results of agencies' testing, and assess whether agencies' detection activities were validated."
Date:
March 29, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Homeland Security: Successes and Challenges in DHS's Efforts to Create an Effective Acquisition Organization
A letter report issued by the Government Accountability Office with an abstract that begins "Department of Homeland Security (DHS) organizations are expected to work together to protect the United States from terrorism. To support this primary mission, DHS has been acquiring billions of dollars worth of goods and services. DHS also has been working to integrate the disparate acquisition processes and systems that organizations brought with them when DHS was created 2 years ago. GAO was asked to identify (1) areas where DHS has been successful in promoting collaboration among its various organizations and (2) areas where DHS still faces challenges in integrating the acquisition function across the department. GAO was also asked to assess DHS's progress in implementing an effective review process for major, complex investments."
Date:
March 29, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Drug Control: DEA Could Improve Its Heroin Signature and Domestic Monitor Programs' Geographic Source Data
A letter report issued by the General Accounting Office with an abstract that begins "The Drug Enforcement Administration (DEA) runs two programs--the Heroin Signature Program and the Domestic Monitor Program--that provide information on trends in heroin trafficking. The only programs of their kind in this country, these two program conduct chemical analyses to pinpoint the geographic origin of heroin being sold on the streets. The Domestic Monitor Program determines (1) the source of heroin that has been bought undercover in 23 U.S. cities and (2) the purity and price of heroin at the retail level. The Heroin Signature Program provides law enforcement with information on the origins of heroin at the wholesale and retail level in some U.S. cities. Data from the two programs are included in intelligence and investigative reports provided to DEA and other federal law enforcement agencies, which use this information to adjust their drug enforcement efforts. The quantity of heroin seized by the Customs Service at ports-of-entry but not sent to DEA for testing may make a difference in the results reported by DEA. All seizures at ports-of-entry forwarded to DEA are tested for geographic source, according to DEA officials. However, Customs is not required to …
Date:
March 29, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Homeland Security: Progress Continues, but Challenges Remain on Department's Management of Information Technology
Testimony issued by the Government Accountability Office with an abstract that begins "Information technology (IT) is a critical tool for the Department of Homeland Security (DHS), not only in performing its mission today, but also in transforming how it will do so in the future. In light of the importance of this transformation and the magnitude of the associated challenges, GAO has designated the implementation of the department and its transformation as high risk. GAO has reported that in order to effectively leverage IT as a transformation tool, DHS needs to establish certain institutional management controls and capabilities, such as having an enterprise architecture and making informed portfolio-based decisions across competing IT investments. GAO has also reported that it is critical for the department to implement these controls and associated best practices on its many IT investments. In its past work, GAO has made numerous recommendations on DHS institutional controls and on individual IT investment projects. The testimony is based on GAO's body of work in these areas, covering the state of DHS IT management both on the institutional level and the individual program level."
Date:
March 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Medicaid: Enhancements Needed for Improper Payments Reporting and Related Corrective Action Monitoring
A letter report issued by the Government Accountability Office with an abstract that begins "The Centers for Medicare & Medicaid Services' (CMS) methodology for estimating a national improper payment rate for the Medicaid program is statistically sound. However, CMS's procedures did not provide for updating state data used in its methodology to recognize significant corrections or adjustments after the cutoff date. The Office of Management and Budget (OMB) requires that federal agencies establish a statistically valid methodology for estimating the annual amount of improper payments in programs and activities susceptible to significant improper payments. CMS developed the Payment Error Rate Measurement (PERM) program in order to comply with improper payment estimation and reporting requirements for the Medicaid program. Under the PERM methodology, CMS places states in one of three cycles, and each year one of the cycles reports new state-level data based on the previous year's samples. CMS then calculates the national Medicaid program improper payment estimate using these new data for one-third of the states and older data for the other two-thirds of the states. CMS's estimated national improper payment error rate for fiscal year 2011 for the Medicaid program was 8.1 percent, or $21.9 billion. However, CMS's procedures …
Date:
March 29, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
VA Long-Term Care: Implementation of Certain Millennium Act Provisions Is Incomplete, and Availability of Noninstitutional Services Is Uneven
Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Veterans Affairs (VA) spent about $3.1 billion on long-term care in fiscal year 2001, This amount is likely to increase as the veteran population ages. VA provides or pays for long-term care in institutional settings, such as nursing homes, or in veteran's own homes and other community locations. The Veterans Millennium Health Care and Benefits Act of 1999 required VA to offer long-term care services to eligible veterans, including in noninstitutional settings. More than two years after the act's passage, VA has not completely met the act's requirement that all eligible veterans be offered adult day health care, respite care, and geriatric evaluation. Although VA published draft regulations that would make these three services available, the regulations were not finalized as of March 2002. To respond to the act's requirements before its draft regulations were finalized, VA issued a policy directive making these three services available in noninstitutional settings. At the time of GAO's review, however, access to these services was far from universal. Moreover, the availability of all VA noninstitutional long-term care services, including the newly required services, is uneven across the VA system."
Date:
March 29, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Operational Contract Support: Management and Oversight Improvements Needed in Afghanistan
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has taken steps to enhance its existing training program for contracting officers representatives (CORs), but the required training does not fully prepare them to perform their contract oversight duties in contingency areas such as Afghanistan. DOD requires that CORs be qualified by training and experience commensurate with the responsibilities to be delegated to them. DOD took several actions to enhance its training program, such as developing a CORs training course with a focus on contingency operations. However, GAO found that CORs are not prepared to oversee contracts because the required training does not include specifics on how to complete written statements of work and how to operate in Afghanistans unique contracting environment. For example, DOD contracting personnel told GAO about opening delays and additional expenses related to the construction of a dining facility, which was originally constructed without a kitchen because it was not included in the original statement of work. In some cases, contract-specific training was not provided at all. In addition, not all oversight personnel such as commanders and senior leaders receive training to perform contract oversight and management …
Date:
March 29, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Management Report: Improvements Needed in SEC's Internal Controls and Accounting Procedures
Correspondence issued by the Government Accountability Office with an abstract that begins "On November 15, 2010, we issued our opinion on the U. S. Securities and Exchange Commission's (SEC) fiscal years 2010 and 2009 financial statements. We also issued our opinion on the effectiveness of SEC's internal controls over financial reporting as of September 30, 2010, and our evaluation of SEC's compliance with selected provisions of laws and regulations during fiscal year 2010. In that report we identified material weaknesses in SEC's controls. The purpose of this report is to present (1) more detailed information and our recommendations related to the material weaknesses we reported and discussed in our opinion report; (2) less significant internal control issues we identified during our fiscal year 2010 audit of SEC's internal controls and accounting procedures, along with our related recommended corrective actions; (3) summary information on the status of the recommendations reported as open in our March 31, 2010, management report, and (4) the status of the security weaknesses in information systems controls at SEC that we identified in public and "Limited Official Use Only" reports issued in 2005 through 2009, that were unresolved at the time of our March 31, 2010, management …
Date:
March 29, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Foreign Affairs: Specific Action Plan Needed to Improve Response to Parental Child Abductions
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on international parental child abductions, focusing on the adequacy of federal response to: (1) problems identified with the federal government's response to international parental child abductions; (2) the Department of Justice's (DOJ) use of the 1993 International Parental Kidnapping Crime Act to prosecute abducting parents; and (3) the actions federal agencies plan to take to address the problems."
Date:
March 29, 2000
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Performance and Accountability and High-Risk Series: Responses to Questions
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO responded to congressional concerns relating to GAO's testimony on its performance and accountability and high risk series, focusing on: (1) what can be done to provide agencies with greater incentives to resolve their high risk problems; (2) whether agencies are using the Government Performance and Results Act to address uncoordinated crosscutting programs; (3) whether the federal government could solve its management problems by adopting private-sector practices; (4) what government functions would benefit from privatization and public-private partnerships; and (5) how long the Department of Housing and Urban Development (HUD) will be on GAO's high risk list."
Date:
March 29, 1999
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Social Security Administration: Improved Agency Coordination Needed for Social Security Card Enhancement Efforts
A letter report issued by the Government Accountability Office with an abstract that begins "The Social Security Administration (SSA) has issued more than 430 million Social Security numbers (SSN) and cards since the Social Security program began in 1935, of which an estimated 300 million belong to living number holders. SSNs have a key role in verifying individuals' authorization to work in the United States, but SSN cards are also vulnerable to theft and counterfeiting. The Intelligence Reform and Terrorism Prevention Act of 2004 requires that SSA consult with the Department of Homeland Security (DHS), form a task force, establish standards for safeguarding the SSN and card, and provide for implementation by June 2006. Concerns about unauthorized workers and the use of counterfeit documents led the Chairman of the House Judiciary Committee to ask that GAO (1) review SSA's progress to safeguard the SSN and enhance the card as required under the Intelligence Act, (2) identify key issues to be considered before enhancing the card, and (3) outline the range of options available to SSA for enhancing the card."
Date:
March 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Acquisitions: Assessments of Selected Weapon Programs
A letter report issued by the Government Accountability Office with an abstract that begins "This is GAO's ninth annual assessment of Department of Defense (DOD) weapon system acquisitions, an area that is on GAO's high-risk list. The report is in response to the mandate in the joint explanatory statement to the DOD Appropriations Act, 2009. It includes observations on the performance of DOD's 2010 portfolio of 98 major defense acquisition programs; data on selected factors that can affect program outcomes; an assessment of the knowledge attained by key junctures in the acquisition process for a subset of 40 programs, which were selected because they were in development or early production; and observations on the implementation of acquisition reforms. To conduct this review, GAO analyzed cost, schedule, and quantity data from DOD's Selected Acquisition Reports and collected data from program offices on performance requirements and software development; technology, design, and manufacturing knowledge; and the implementation of DOD's acquisition policy and acquisition reforms. GAO also compiled one- or two-page assessments of 71 weapon programs. These programs were selected based on their cost, stage in the acquisition process, and congressional interest. DOD disagreed with GAO's use of total program cost growth as a …
Date:
March 29, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
2011 Tax Filing: IRS Dealt with Challenges to Date but Needs Additional Authority to Verify Compliance
A letter report issued by the Government Accountability Office with an abstract that begins "Every tax filing season is a large-scale undertaking during which the Internal Revenue Service (IRS) interacts with taxpayers by processing returns, issuing refunds, answering telephone calls, and providing other services, both face-to-face and on its Web site. As part of processing returns and before refunds are issued, IRS uses its statutory authority to automatically correct errors. This allows IRS to avoid costly and burdensome audits and taxpayers to be made aware of additional taxes owed before being required to pay interest and penalties. For the 2011 filing season, IRS is administering a number of complex tax law changes, including the Residential Energy Property Tax Credit and provisions enacted in December 2010 as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (commonly known as the tax extenders). Other changes for the 2011 filing season include paid preparer regulations and expanded efforts to provide refunds on debit cards. In 2011, for the first time, paid preparers must register with IRS. In the future, certain paid preparers will be subject to competency tests and continuing education requirements to be allowed to prepare tax …
Date:
March 29, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Patient-Centered Outcomes Research Institute: Review of the Audit of the Financial Statements for 2012 and 2011
Correspondence issued by the Government Accountability Office with an abstract that begins ""
Date:
March 29, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Airborne Electronic Attack: Achieving Mission Objectives Depends on Overcoming Acquisition Challenges
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defenses (DOD) evolving strategy for meeting airborne electronic attack requirements centers on acquiring a family of systems, including traditional fixed wing aircraft, low observable aircraft, unmanned aerial systems, and related mission systems and weapons. DOD analyses dating back a decade have identified capability gaps and provided a basis for service investments, but budget realities and lessons learned from operations in Iraq and Afghanistan have driven changes in strategic direction and program content. Most notably, DOD canceled some acquisitions, after which the services revised their operating concepts for airborne electronic attack. These decisions saved money, allowing DOD to fund other priorities, but reduced the planned level of synergy among systems during operations. As acquisition plans have evolved, capability limitations and sustainment challenges facing existing systems have grown, prompting the department to invest in system improvements to mitigate shortfalls."
Date:
March 29, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Infrastructure: Ability of Ship Maintenance Industrial Base to Support a Nuclear Aircraft Carrier at Naval Station Mayport
Correspondence issued by the Government Accountability Office with an abstract that begins "Since established as a naval base in December 1942, Naval Station Mayport, Florida, as grown to become the third largest naval fleet concentration area in the United States and the second largest on the East Coast. During this time, the base has served as the home port for multiple types of Navy surface ships--reaching a peak of over 30 ships including two conventional carriers in 1987. The most recent conventionally powered carrier to be homeported there--the USS John F. Kennedy--was decommissioned in 2007. Prior to the USS John F. Kennedy's retirement, the Department of Defense's (DOD) 2001 Quadrennial Defense Review called for the Navy to provide more warfighting assets more quickly to multiple locations, and, to meet this requirement, the Navy made a preliminary decision to homeport additional surface ships at Mayport. The Navy subsequently prepared an environmental impact statement to evaluate a broad range of strategic home port and dispersal options for Atlantic Fleet surface ships in Mayport and on January 14, 2009, issued its decision to pursue an option that would include the first-time homeporting of a nuclear-powered aircraft carrier at Mayport. The Navy's decision was …
Date:
March 29, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
HUD Information Technology: More Work Remains to Implement Necessary Management Controls
Testimony issued by the Government Accountability Office with an abstract that begins "HUD has made progress in implementing prior GAO recommendations on modernizing its IT environment; however more actions are needed. In 2009, GAO reported that HUD lacked key IT management controls; which are essential to achieving successful outcomes. Specifically,"
Date:
March 29, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Financial Market Preparedness: Significant Progress Has Been Made, but Pandemic Planning and Other Challenges Remain
A letter report issued by the Government Accountability Office with an abstract that begins "This is GAO's third report since the September 11 terrorist attacks that assesses progress that market participants and regulators have made to ensure the security and resiliency of our securities markets. This report examined (1) actions taken to improve the markets' capabilities to prevent and recover from attacks; (2) actions taken to improve disaster response and increase telecommunications resiliency; and (3) financial regulators' efforts to ensure market resiliency. GAO inspected physical and electronic security measures and business continuity capabilities using regulatory, government, and industry-established criteria and discussed improvement efforts with broker dealers, banks, regulators, telecommunications carriers, and trade associations."
Date:
March 29, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
U.S. Postal Service: Ending Saturday Delivery Would Reduce Costs, but Comprehensive Restructuring Is Also Needed
A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Postal Service's (USPS) financial outlook has deteriorated as customers have shifted to electronic alternatives. Mail volumes have declined over 20 percent since fiscal year 2006 and are expected to continue declining. To help its financial outlook, in March 2010, USPS presented a detailed proposal to the Postal Regulatory Commission (PRC) to move from a 6-day to a 5-day delivery schedule. USPS projected this would save about $3 billion annually and reduce mail volume by less than l percent. This proposal factors in widespread changes to USPS's workforce and networks. USPS has also asked Congress to not include language in its annual appropriation requiring 6 day-a-week delivery. As requested, GAO assessed (1) USPS's cost and volume estimates and the operational impacts associated with its 5-day delivery proposal and (2) the trade-offs and other implications associated with this proposal. GAO reviewed USPS's proposal (including its assumptions, methodologies, and conclusions) and other information from the PRC's 5-day delivery proceeding, surveyed postal employee and mailer groups, and interviewed USPS officials and postal employee groups. Because GAO previously recommended that Congress consider providing financial relief to USPS, as well …
Date:
March 29, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Social Security Disability: Commissioner Proposes Strategy to Improve the Claims Process, but Faces Implementation Challenges
Testimony issued by the General Accounting Office with an abstract that begins "Delivering high-quality service to the public in the form of fair, timely, and consistent eligibility decisions for disability benefits is one of SSA's most pressing challenges. This testimony discusses (1) the difficulties SSA faces managing disability claims processing; (2) the outmoded concepts of SSA's disability program; and (3) the Commissioner's strategy for improving the disability process and the challenges it faces."
Date:
March 29, 2004
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Direct Student Loans: Additional Steps Would Increase Borrowers' Awareness of Electronic Debiting and Reduce Federal Administrative Costs
A letter report issued by the General Accounting Office with an abstract that begins "Since 1999, the Department of Education (Education) has offered a 0.25 percent interest rate reduction to borrowers who agree to an electronic debit (EDA) program. Borrowers pay a lower interest rate, while the federal government receives fewer late payments. Any revenue loss to the federal government from a reduced interest rate would be more than offset by a gain in revenue because some EDA borrowers who had previously paid by check would stop making periodic payments in excess of their scheduled amount due. By ceasing to make these prepayments, these borrowers would not pay off their loans as soon as they would have without signing up for EDA and, therefore, incur additional interest costs over the life of their loans. Although actual EDA enrollments have exceeded original estimates, Education lacks data on prepayment patterns after borrowers enroll in the program. Education has not informed borrowers of the cost implications of EDA participation, nor has it systematically informed borrowers of their prepayment options. GAO estimates that Education saved $1.5 million in administrative costs in fiscal year 2001 because it did not have to mail bills to EDA …
Date:
March 29, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Children's Health Insurance: Inspector General Reviews Should Be Expanded to Further Inform the Congress
A letter report issued by the General Accounting Office with an abstract that begins "Congress created the State Children's Health Insurance Program (SCHIP) in 1997 to reduce the number of uninsured children in families with incomes that are too high to qualify for Medicaid. Financed jointly by the states and the federal government, SCHIP encourages state participation by offering a higher federal matching rate than the Medicaid program. Concerns have been raised that states might inappropriately enroll Medicaid-eligible children in SCHIP and thus obtain higher federal matching funds than allowed under Medicaid. The Department of Health and Human Services Office of Inspector General (OIG) concluded that Medicaid-eligible children were not being enrolled in SCHIP by the 13 states that administer separate child health care programs. Furthermore, the issue of appropriate enrollment is not limited to states with completely separate child health programs but also applies to those states with combination programs and Medicaid expansions, which also receive the higher SCHIP matching rate. The OIG could not conclude whether states were reducing the number of uninsured children and meeting the objectives and goals they established in their SCHIP programs. The OIG found that some states had set program goals without considering …
Date:
March 29, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Next Generation Air Transportation System: Preliminary Analysis of the Joint Planning and Development Office's Planning, Progress, and Challenges
Testimony issued by the Government Accountability Office with an abstract that begins "The health of our nation's air transportation system is critical to our citizens and economy. However, the current approach to managing air transportation is becoming increasingly inefficient and operationally obsolete. In 2003, Congress created the Joint Planning and Development Office (JPDO) to coordinate the federal and nonfederal stakeholders necessary to plan and implement a transition from the current air transportation system to the "next generation air transportation system" (NGATS). JPDO, although housed within the Federal Aviation Administration (FAA), has seven partner agencies: the Departments of Transportation, Commerce, Defense, and Homeland Security; FAA; the National Aeronautics and Space Administration (NASA); and the White House Office of Science and Technology Policy. This testimony provides preliminary results from GAO's ongoing study of the status of JPDO's efforts. GAO provides information on (1) the extent to which JPDO is facilitating the federal interagency collaboration and aligning the human and financial resources needed to plan and implement the NGATS, (2) the actions taken by JPDO to adequately involve stakeholders in the planning process, and (3) the extent to which JPDO is conducting the technical planning needed to develop the NGATS."
Date:
March 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library