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Tax Preparer Regulation: IRS Needs a Documented Framework to Achieve Goal of Improving Taxpayer Compliance (open access)

Tax Preparer Regulation: IRS Needs a Documented Framework to Achieve Goal of Improving Taxpayer Compliance

A letter report issued by the Government Accountability Office with an abstract that begins "Paid preparers prepare about 60 percent of all tax returns filed, and their actions significantly affect the Internal Revenue Service's (IRS) ability to administer tax laws. Previously, GAO found that some preparers made significant errors in preparing tax returns and proposed stricter regulation of preparers. IRS is implementing new requirements for paid preparers that it believes will increase tax compliance, which will reduce the gross tax gap between taxes owed and taxes paid, last estimated at $345 billion for 2001. GAO was asked to (1) describe IRS's plans for implementing and ensuring paid preparer compliance with the requirements; (2) assess IRS's resource estimates for the requirements; and (3) assess IRS's plans to use the requirements to improve taxpayer compliance and evaluate their effect. To meet these objectives, GAO reviewed IRS planning documents and interviewed IRS officials and representatives and members of paid preparer associations."
Date: March 31, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Border Security: DHS's Visa Security Program Needs to Improve Performance Evaluation and Better Address Visa Risk Worldwide (open access)

Border Security: DHS's Visa Security Program Needs to Improve Performance Evaluation and Better Address Visa Risk Worldwide

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2003, the Department of Homeland Security's (DHS) Visa Security Program (VSP) has participated in the visa process by reviewing applications at some embassies and consulates, with the intention of preventing individuals who pose a threat from entering the United States. The attempted bombing of an airline on December 25, 2009, renewed concerns about the security of the visa process and the effectiveness of the VSP. For this report GAO assessed (1) the ability of DHS's Immigration and Customs Enforcement (ICE) to measure the program's objectives and performance, (2) challenges to VSP operations, and (3) ICE efforts to expand the VSP program. To evaluate the VSP, we reviewed VSP data, guidance, and the ICE's 5-year expansion plan. We also interviewed ICE officials, and observed VSP operations at 6 posts overseas."
Date: March 31, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Refugee Assistance: Little Is Known about the Effectiveness of Different Approaches for Improving Refugees' Employment Outcomes (open access)

Refugee Assistance: Little Is Known about the Effectiveness of Different Approaches for Improving Refugees' Employment Outcomes

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2009, the United States resettled close to 70,000 refugees fleeing persecution in their homelands. To assist in their transition to the United States and help them attain employment, the Department of Health and Human Services Office of Refugee Resettlement (ORR) provides temporary cash, medical, and other assistance through four different assistance programs. The economic downturn and an increase in refugee arrivals posed challenges to ORR's efforts to assist refugees and estimate program costs, resulting in fluctuating unobligated balances. Congress required GAO to examine (1) differences in ORR's refugee assistance programs and factors program providers consider when placing refugees in a particular program; (2) refugee employment outcomes and the effectiveness of different approaches to providing assistance; and (3) how ORR estimates program costs and how its estimates have affected the agency's unobligated balances. GAO met with federal and state officials, voluntary agency staff, and refugees; reviewed selected case files; analyzed ORR performance data for fiscal years 2007 through 2009; and reviewed and analyzed relevant federal laws, regulations, and budget documents."
Date: March 31, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Medicaid: Improving Responsiveness of Federal Assistance to States during Economic Downturns (open access)

Medicaid: Improving Responsiveness of Federal Assistance to States during Economic Downturns

A letter report issued by the Government Accountability Office with an abstract that begins "In response to the most recent U.S. recession, from December 2007 to June 2009, Congress passed the American Recovery and Reinvestment Act of 2009 (Recovery Act). To help states maintain their Medicaid programs and provide states with general fiscal relief, the Recovery Act temporarily increased the federal share of Medicaid funding for states. The federal funding states receive for Medicaid is determined by a statutory formula--the Federal Medical Assistance Percentage (FMAP). The Recovery Act also required GAO to study options for providing a temporary increased FMAP in response to future recessions. GAO reviewed how past recessions affected states' ability to fund Medicaid, examined the responsiveness of past increased FMAP assistance to state needs, and identified options for adjusting the increased FMAP formula for use during future recessions. To conduct this work, GAO reviewed its previous reports on recessions and the increased FMAP and similar work from other organizations. GAO analyzed federal Medicaid data and enrollment data provided by state Medicaid directors. GAO also analyzed labor market data from the Bureau of Labor Statistics, state revenue data from the Census Bureau, and the Federal Reserve Bank of …
Date: March 31, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
H-1B Visa Program: Multifaceted Challenges Warrant Re-examination of Key Provisions (open access)

H-1B Visa Program: Multifaceted Challenges Warrant Re-examination of Key Provisions

A statement of record issued by the Government Accountability Office with an abstract that begins "This testimony comments on the H-1B program. Congress created the current H-1B program in 1990 to enable U.S. employers to hire temporary, foreign workers in specialty occupations. The law capped the number of H-1B visas issued per fiscal year at 65,000, although the cap has fluctuated over time with legislative changes. The H-1B cap and the program itself have been a subject of continued controversy. Proponents of the program argue that it allows companies to fill important and growing gaps in the supply of U.S. workers, especially in the science and technology fields. Opponents of the program argue that there is no skill shortage and that the H-1B program displaces U.S. workers and undercuts their pay. Others argue that the eligibility criteria for the H-1B visa should be revised to better target foreign nationals whose skills are undersupplied in the domestic workforce. Our comments in this statement for the record are based on the results of our recent examination of the H-1B program, highlighting the key challenges it presents for H-1B employers, H-1B and U.S. workers, and federal agencies. Specifically, this statement presents information on …
Date: March 31, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Federal Reserve Banks: Areas for Improvement in Information Systems Controls (open access)

Federal Reserve Banks: Areas for Improvement in Information Systems Controls

Correspondence issued by the Government Accountability Office with an abstract that begins "In connection with fulfilling our requirement to audit the financial statements of the U.S. government, we audited and reported on the Schedules of Federal Debt Managed by the Bureau of the Public Debt (BPD) for the fiscal years ended September 30, 2010 and 2009. As part of these audits, we performed a review of information systems controls over key financial systems maintained and operated by the Federal Reserve Banks (FRB) on behalf of the Department of the Treasury's (Treasury) BPD relevant to the Schedule of Federal Debt. As we reported in connection with our audit of the Schedules of Federal Debt for the fiscal years ended September 30, 2010 and 2009, we concluded that BPD maintained, in all material respects, effective internal control over financial reporting relevant to the Schedule of Federal Debt as of September 30, 2010, that provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the Schedule of Federal Debt would be prevented, or detected and corrected on a timely basis. However, we identified information systems deficiencies affecting internal control over financial reporting, which, while we do not consider them to be …
Date: March 31, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Combating Child Pornography: Steps Are Needed to Ensure That Tips to Law Enforcement Are Useful and Forensic Examinations Are Cost Effective (open access)

Combating Child Pornography: Steps Are Needed to Ensure That Tips to Law Enforcement Are Useful and Forensic Examinations Are Cost Effective

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Justice (DOJ) reports that online child pornography crime has increased. DOJ funds the National Center for Missing and Exploited Children (NCMEC), which maintains the CyberTipline to receive child pornography tips. The Providing Resources, Officers, and Technology To Eradicate Cyber Threats to Our Children Act of 2008 (the Act) contains provisions to facilitate these investigations and create a national strategy to prevent, among other things, child pornography. The Act directed GAO to report on actions to minimize duplication and enhance federal expenditures to address this crime. This report examines (1) the extent to which NCMEC determines the usefulness of tips; (2) mechanisms to help law enforcement coordination (i.e., deconfliction); and (3) the extent to which agencies are addressing factors that federal law enforcement reports may inhibit investigations. GAO analyzed the Act and spoke to law enforcement officials who investigate these crimes, selected to reflect geographic range, among other things. Although these interviews cannot be generalized, they provided insight into investigations"
Date: March 31, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
State and Local Governments: Knowledge of Past Recessions Can Inform Future Federal Fiscal Assistance (open access)

State and Local Governments: Knowledge of Past Recessions Can Inform Future Federal Fiscal Assistance

A letter report issued by the Government Accountability Office with an abstract that begins "The most recent recession, which started in December 2007, is generally believed to be the worst economic downturn the country has experienced since the Great Depression. In response to this recession, Congress passed the American Recovery and Reinvestment Act of 2009 (Recovery Act), which provided state and local governments with about $282 billion in fiscal assistance. The Recovery Act requires GAO to evaluate how national economic downturns have affected states since 1974. In this report, GAO (1) analyzes how state and local government budgets are affected during national recessions and (2) identifies strategies to provide fiscal assistance to state and local governments and indicators policymakers could use to time and target such assistance. This report is being released in conjunction with a companion report on Medicaid and economic downturns to respond to a related statutory requirement in the Recovery Act. GAO analyzed economic data and states' general fund budget data; reviewed past federal fiscal assistance and related evaluations; and interviewed analysts at key associations and think tanks. GAO shared relevant findings with policy research organizations and associations representing state and local officials, who generally agreed with …
Date: March 31, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Key Indicator Systems: Experiences of Other National and Subnational Systems Offer Insights for the United States (open access)

Key Indicator Systems: Experiences of Other National and Subnational Systems Offer Insights for the United States

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. has many indicators on a variety of topics such as the economy and health, but has no official vehicle for integrating and disseminating this information to better inform the nation about complex challenges. Diverse jurisdictions across the U.S. and internationally are integrating and disseminating this information through comprehensive key indicator systems. The Patient Protection and Affordable Care Act of 2010 (PPACA) authorized a congressionally appointed commission and the National Academy of Sciences (NAS) to oversee the development of a key national indicator system for the U.S. PPACA also directed GAO to study (1) how indicator systems are being used; (2) how indicator systems are designed and developed; (3) some factors necessary to sustain a system; and (4) potential implications for the development and use of a U.S. system. This study builds on a 2004 GAO report on key indicator systems. GAO also obtained information on 20 comprehensive indicator systems from diverse U.S. and international areas; reviewed seven of those systems in greater depth; and interviewed system experts, representatives, and stakeholders. GAO verified the accuracy of the information about indicator systems with system representatives, the …
Date: March 31, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Biometrics: DOD Can Better Conform to Standards and Share Biometric Information with Federal Agencies (open access)

Defense Biometrics: DOD Can Better Conform to Standards and Share Biometric Information with Federal Agencies

A letter report issued by the Government Accountability Office with an abstract that begins "Biometrics technologies that collect and facilitate the sharing of fingerprint records, and other identity data, are important to national security and federal agencies recognize the need to share such information. The Department of Defense (DOD) plans to spend $3.5 billion for fiscal years 2007 to 2015 on biometrics. GAO was asked to examine the extent to which DOD has (1) adopted standards and taken actions to facilitate the collection of biometrics that are interoperable with other key federal agencies, and (2) shares biometric information across key federal agencies. To address these objectives, GAO reviewed documents including those related to standards for collection, storage, and sharing of biometrics; visited selected facilities that analyze and store such information; and interviewed key federal officials."
Date: March 31, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
The Greensheet (Houston, Tex.), Vol. 42, No. 104, Ed. 1 Thursday, March 31, 2011 (open access)

The Greensheet (Houston, Tex.), Vol. 42, No. 104, Ed. 1 Thursday, March 31, 2011

Free weekly newspaper that includes business and classified advertising.
Date: March 31, 2011
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Port Aransas South Jetty (Port Aransas, Tex.), Vol. 42, No. 13, Ed. 1 Thursday, March 31, 2011 (open access)

Port Aransas South Jetty (Port Aransas, Tex.), Vol. 42, No. 13, Ed. 1 Thursday, March 31, 2011

Weekly newspaper from Port Aransas, Texas on Mustang Island that includes local, state and national news along with extensive advertising.
Date: March 31, 2011
Creator: Judson, Mary Henkel
Object Type: Newspaper
System: The Portal to Texas History
The Greensheet (Houston, Tex.), Vol. 42, No. 105, Ed. 1 Thursday, March 31, 2011 (open access)

The Greensheet (Houston, Tex.), Vol. 42, No. 105, Ed. 1 Thursday, March 31, 2011

Free weekly newspaper that includes business and classified advertising.
Date: March 31, 2011
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
U.S.-Japan Economic Relations: Significance, Prospects, and Policy Options (open access)

U.S.-Japan Economic Relations: Significance, Prospects, and Policy Options

This report discusses issues regarding U.S.-Japan economic relations, since the economic condition of each nation can affect the world economy and a U.S.-Japan bilateral economic relationship could influence economic conditions in other countries. U.S. and Japanese leaders have several options on how to manage their relationship, including stronger reliance on the World Trade Organization; special bilateral negotiating frameworks and agreements; or a free trade agreement.
Date: March 31, 2011
Creator: Cooper, William H.
Object Type: Report
System: The UNT Digital Library
The Changing Demographic Profile of the United States (open access)

The Changing Demographic Profile of the United States

This report discusses the demographic profile of the United States and highlights demographic changes that have occurred since 1950 to illustrate how trends may affect the demographics of the U.S. through 2050.
Date: March 31, 2011
Creator: Shrestha, Laura B. & Heisler, Elayne J.
Object Type: Report
System: The UNT Digital Library
The G-20 and International Economic Cooperation: Background and Implications for Congress (open access)

The G-20 and International Economic Cooperation: Background and Implications for Congress

This report discusses the background of the G-20 (an international forum for discussing and coordinating economic policies) and some of the issues that it has addressed. It includes historic background on the work of the G-20, information about how the group operates, overviews of G-20 summits, major issues that the group is likely to address and the likely effectiveness of the G-20 in the near future. The members of the G-20 include Argentina, Australia, Brazil, Canada, China, France, Germany, India, Indonesia, Italy, Japan, Mexico, Russia, Saudi Arabia, South Africa, South Korea, Turkey, the United Kingdom, the United States, and the European Union.
Date: March 31, 2011
Creator: Nelson, Rebecca M.
Object Type: Report
System: The UNT Digital Library
State and Local Government Debt: An Analysis (open access)

State and Local Government Debt: An Analysis

This report examines state and local government debt. It provides an overview of state and local government finances and how these governments incorporate borrowing into their budget, reports data on state and local government debt and how that debt has changed over time, and discusses different economic perspectives on the use of debt by governments and if governments are intrinsically biased toward borrowing more than is considered economically optimal. Issues related to state and local government finances, such as government pensions and health benefits, are also addressed.
Date: March 31, 2011
Creator: Maguire, Steven
Object Type: Report
System: The UNT Digital Library
Public Health Service (PHS) Agencies: Overview and Funding, FY2010-FY2012 (open access)

Public Health Service (PHS) Agencies: Overview and Funding, FY2010-FY2012

This report discusses the eleven agencies that consist of the Department of Health and Human Services (HHS), including their purposes and funding.
Date: March 31, 2011
Creator: Redhead, C. Stephen & Smith, Pamela W.
Object Type: Report
System: The UNT Digital Library
Military Justice: Courts-Martial, An Overview (open access)

Military Justice: Courts-Martial, An Overview

This report gives a detailed overview of the military court-martial system, including a discussion of the three types of court-martials: summary, special, and general. It includes a chart showing procedural safeguards in federal and military courts.
Date: March 31, 2011
Creator: Mason, R. Chuck
Object Type: Report
System: The UNT Digital Library
Protecting Classified Information and the Rights of Criminal Defendants: The Classified Information Procedures Act (open access)

Protecting Classified Information and the Rights of Criminal Defendants: The Classified Information Procedures Act

This report gives an overview of the Classified Information Procedures Act, enacted by the 96th Congress, which provides uniform procedures for prosecutions involving classified information. It provides a background of the act and discusses its various sections.
Date: March 31, 2011
Creator: Liu, Edward C. & Garvey, Todd
Object Type: Report
System: The UNT Digital Library
International Corporate Tax Rate Comparisons and Policy Implications (open access)

International Corporate Tax Rate Comparisons and Policy Implications

This report focuses on the global issues relating to tax rate differentials between the United States and other countries. It provides tax rate comparisons; discusses policy implications, including the effect of a corporate rate cut on revenue, output, and national welfare; and discusses the outlook for and consequences of a revenue neutral corporate tax reform.
Date: March 31, 2011
Creator: Gravelle, Jane G.
Object Type: Report
System: The UNT Digital Library
Rare Earth Elements in National Defense: Background, Oversight Issues, and Options for Congress (open access)

Rare Earth Elements in National Defense: Background, Oversight Issues, and Options for Congress

This report covers concerns that Congress has expressed over U.S. acquisition of rare earth elements, particularly those used in various components of defense weapon systems. Specific concerns are the acquisition of these elements, especially from foreign sources such as China; how dependence of foreign sources affects national security; and methods for decreasing the relationship between reliance on foreign sources and national security.
Date: March 31, 2011
Creator: Bailey Grasso, Valerie
Object Type: Report
System: The UNT Digital Library
North Texas Daily (Denton, Tex.), Vol. 97, No. 35, Ed. 1 Thursday, March 31, 2011 (open access)

North Texas Daily (Denton, Tex.), Vol. 97, No. 35, Ed. 1 Thursday, March 31, 2011

Daily student newspaper from the University of North Texas in Denton, Texas that includes local, state, and campus news along with advertising.
Date: March 31, 2011
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Texas Jewish Post (Fort Worth, Tex.), Vol. 65, No. 13, Ed. 1 Thursday, March 31, 2011 (open access)

Texas Jewish Post (Fort Worth, Tex.), Vol. 65, No. 13, Ed. 1 Thursday, March 31, 2011

Weekly Jewish newspaper from Fort Worth, Texas that includes local, state and national news along with extensive advertising.
Date: March 31, 2011
Creator: Wisch-Ray, Sharon
Object Type: Newspaper
System: The Portal to Texas History