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IRS 2014 Budget: Improvements Made to Budget Request and Cost Estimate, but Further Actions Needed
A letter report issued by the Government Accountability Office with an abstract that begins "For the fiscal year 2014 budget formulation process, the Internal Revenue Service (IRS) implemented a new process that uses templates to help screen, prioritize, and select new initiatives before detailed business cases are developed to support funding requests. The template information that GAO reviewed varied in detail and scope; for some, IRS guidance may have contributed to incomplete submissions to senior leadership. According to Office of Management and Budget Circular A-94, in order to evaluate and compare funding initiatives, decision-makers need to be aware of benefits, costs, and strategies related to achieving program goals. By improving guidance on the type of data to include, IRS could help ensure the templates are fully completed."
Date:
September 26, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Management Service: Significant Weaknesses in Computer Controls
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on the Financial Management Service's (FMS) computer controls in fiscal year (FY) 1999, focusing on: (1) the significant weaknesses GAO identified in its limited official use report and the recommendations that GAO had made; and (2) a follow-up on previously reported weaknesses."
Date:
September 26, 2000
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Health Care: Additional Analysis of Costs and Benefits of Potential Governance Structures Is Needed
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) assessment of potential governance options for its Military Health System (MHS) did not provide complete information on the options' total cost impact and their strengths and weaknesses. As part of DOD's assessment, it identified 13 potential governance options for the MHS and included a limited analysis of the options' estimated costs savings and their strengths and weaknesses. All of the options would create a shared services concept to consolidate common services, such as medical logistics, acquisition, and facility planning, under the control of a single entity. DOD selected an option that would create a defense health agency to, among other things, assume the responsibility for creating and managing shared services, and leave the longstanding military chain of command intact with the services in control of the military hospitals. The National Defense Authorization Act (Act) for Fiscal Year 2012 required DOD to submit a report to congressional committees that would, among other things, estimate the cost savings and analyze the strengths and weaknesses of each option. Using key principles derived from federal guidance, including cost estimating and economic analysis documents, GAO determined …
Date:
September 26, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Information Management: The National Archives and Records Administration's Fiscal Year 2008 Expenditure Plan
A letter report issued by the Government Accountability Office with an abstract that begins "To preserve and provide access to all types of electronic records, the National Archives and Records Administration (NARA) has been developing an Electronic Records Archive (ERA), including a base system for federal records and a separate system for presidential records, known as the Executive Office of the President (EOP) system. As mandated by the Consolidated Appropriations Act, 2008, NARA must submit an expenditure plan to the Congress that satisfies six conditions. GAO was asked to determine the extent to which NARA's fiscal year 2008 expenditure plan satisfies the conditions and provide any other observations about the plan and the ERA acquisition. To do this, GAO reviewed the expenditure plan, interviewed NARA and contractor officials, and reviewed additional documentation."
Date:
September 26, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Food Safety: Improvements Needed in FDA Oversight of Fresh Produce
A letter report issued by the Government Accountability Office with an abstract that begins "In recent years, both domestic and imported produce have been linked to reported outbreaks of foodborne illness. Contamination in produce is of particular concern because produce is often consumed raw. The Food and Drug Administration (FDA) has primary responsibility for ensuring the safety of both domestic and imported fresh produce. GAO was asked to examine (1) the resources FDA has spent on fresh produce safety and how it has allocated those resources, (2) the effectiveness of FDA's actions to oversee fresh produce safety, and (3) the extent to which FDA's planned actions to enhance fresh produce oversight address identified challenges. For this review, GAO analyzed FDA spending data and estimates and FDA activities data, reviewed FDA plans, and interviewed FDA officials and others."
Date:
September 26, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Native American Veterans: DOL Needs a Clear Plan to Improve Employment and Training Services on Tribal Lands
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Labor (DOL) is in the early stages of implementing several of the 2010 report's recommendations, but implementation of the remaining recommendations has not occurred. The agency has begun to take steps to respond to three of the report's six recommendations: improve interagency collaboration, create an advisory subcommittee for Native American veterans, and conduct a needs assessment. To increase collaboration, DOL has conducted several listening sessions with tribal leadership and begun collaborating with agencies that serve veterans, including the Department of Veterans Affairs (VA) and the Department of the Interior's Bureau of Indian Affairs, to learn more about how to better serve Native American veterans. With regard to an advisory subcommittee, DOL is developing a proposal to establish a subgroup for Native American veterans on its existing veterans' employment and training advisory committee, and is considering appointing a representative from the Native American veterans' community to serve on that committee. To assess need, DOL has identified a potential source for data within DOD that provides race and ethnicity and address information for returning veterans that could help better target visits to tribal land, but …
Date:
September 26, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Child Welfare: More Information and Collaboration Could Promote Ties Between Foster Care Children and Their Incarcerated Parents
A letter report issued by the Government Accountability Office with an abstract that begins "Federal law sets timelines for states' decisions about placing foster care children in permanent homes, and, in some cases, for filing to terminate parental rights. Some policymakers have questioned the reasonableness of these timelines for children of incarcerated parents and expressed interest in how states work with these families. GAO was asked to examine: (1) the number of foster care children with incarcerated parents, (2) strategies used by child welfare and corrections agencies in selected states that may support contact or reunification, and (3) how the Department of Health and Human Services (HHS) and the Department of Justice (DOJ) have helped these agencies support affected children and families. GAO analyzed national data, reviewed federal policies, interviewed state child welfare and corrections officials in 10 selected states that contain almost half of the nation's prison and foster care populations, and visited local child welfare agencies and prisons."
Date:
September 26, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Peanut Program: Potential Effects of Proposed Farm Bill on Producers, Consumers, Government, and Peanut Imports and Exports
Correspondence issued by the General Accounting Office with an abstract that begins "The current federal peanut program, administered by the U.S. Department of Agriculture, is designed to support producers' incomes while ensuring an ample supply of domestically produced peanuts. To achieve these goals, the program controls the domestic supply of peanuts and guarantees producers a minimum price for their crops. This price substantially exceeds the price for peanuts in world markets. The program uses two mechanisms to control the domestic supply of peanuts--a national quota on the number of pounds that can be sold for edible consumption domestically and import restrictions. Only producers holding quota, either through ownership or rental of farmland, may sell their peanuts domestically as "quota" peanuts. Generally, all other production, referred to as "additional" peanuts, must be exported or crushed for oil or meal. The program protects producers' incomes through a two-tiered system that sets minimum support prices for quota and for additional peanuts. GAO and others have criticized the program because it provides substantial benefits to a relatively small number of producers who hold most of the quota, generally restricts nonquota holders from producing peanuts for the U.S. domestic market, and increases consumers' cost. In …
Date:
September 26, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Healthy Marriage and Responsible Fatherhood Initiative: Further Progress Is Needed in Developing a Risk-Based Monitoring Approach to Help HHS Improve Program Oversight
A letter report issued by the Government Accountability Office with an abstract that begins "Strengthening marriages and relationships in low-income families has emerged as a national strategy for enhancing the well-being of children. The Deficit Reduction Act of 2005 (DRA) appropriated $150 million in discretionary grants each year from 2006 through 2010 to implement the Healthy Marriage and Responsible Fatherhood Initiative. To provide insight into how these programs are being implemented and monitored, GAO is reporting on (1) how the Department of Health and Human Services (HHS) awarded grants and the types of organizations that received funding; (2) what activities and services grantees are providing, including those for domestic violence victims; (3) how HHS monitors and assesses program implementation and use of funds; and (4) how program impact is measured. GAO surveyed grantees, interviewed HHS staff, reviewed HHS records and policy, and visited several programs."
Date:
September 26, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Trade Adjustment Assistance: One-Time Grants Awarded to Trade- Impacted Communities; Results Will Not Be Known until after 2013
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Commerce's Economic Development Administration (EDA) used its standard grant award process to announce, receive, and review applications for the Community Trade Adjustment Assistance (CTAA) program, with modifications related to program eligibility. To comply with legislative requirements, EDA reached out to eligible communities by identifying those with workers or firms already certified as trade impacted by other trade adjustment assistance programs. EDA awarded the grants in accordance with the review and selection process outlined in the CTAA federal funding opportunity--the program's grant application announcement. More than half of the grants were for construction projects, such as building roads and installing broadband fiber for industrial parks. Although EDA was able to adapt standard procedures already in place for its other grant programs, EDA officials cited some CTAA-specific challenges: first, the effort required to set up the new program for CTAA grants; second, a relatively limited time for the outreach and application process; and third, the development of a list of eligible communities for outreach, which proved to be a complex undertaking."
Date:
September 26, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Drug Offenders: Various Factors May Limit the Impacts of Federal Laws That Provide for Denial of Selected Benefits
A letter report issued by the Government Accountability Office with an abstract that begins "Several provisions of federal law allow for or require certain federal benefits to be denied to individuals convicted of drug offenses in federal or state courts. These benefits include Temporary Assistance for Needy Families (TANF), food stamps, federally assisted housing, postsecondary education assistance, and some federal contracts and licenses. Given the sizable population of drug offenders in the United States, the number and the impacts of federal denial of benefit provisions may be particularly important if the operations of these provisions work at cross purposes with recent federal initiatives intended to ease prisoner reentry and foster prisoner reintegration into society. GAO analyzed (1) for selected years, the number and percentage of drug offenders that were estimated to be denied federal postsecondary education and federally assisted housing benefits and federal grants, contracts, and licenses and (2) the factors affecting whether drug offenders would have been eligible to receive TANF and food stamp benefits, but for their drug offense convictions, and for a recent year, the percentage of drug offenders released who would have been eligible to receive these benefits. Several agencies reviewed a draft of this report, …
Date:
September 26, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Organizational Transformation: Enterprise Architecture Value Needs to Be Measured and Reported
A letter report issued by the Government Accountability Office with an abstract that begins "Among the 27 agencies that GAO studied, all have fully or partially defined goals or purposes for their architectures, 11 have fully or partially established a method or metrics for measuring outcomes resulting from the use of their architectures, while 5 have fully or partially measured and reported outcomes and benefits."
Date:
September 26, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Border Security: Additional Actions Needed to Improve Planning for a Biometric Air Exit System
Testimony issued by the Government Accountability Office with an abstract that begins ""
Date:
September 26, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Federal Information Security: Mixed Progress in Implementing Program Components; Improved Metrics Needed to Measure Effectiveness
A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2012, 24 major federal agencies had established many of the components of an information security program required by The Federal Information Security Management Act of 2002 (FISMA); however, they had partially established others. FISMA requires each federal agency to establish an information security program that incorporates eight key components, and each agency inspector general to annually evaluate and report on the information security program and practices of the agency. The act also requires the Office of Management and Budget (OMB) to develop and oversee the implementation of policies, principles, standards, and guidelines on information security in federal agencies and the National Institute of Standards and Technology to develop security standards and guidelines."
Date:
September 26, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Farm Programs: Changes Are Needed to Eligibility Requirements for Being Actively Involved in Farming
A letter report issued by the Government Accountability Office with an abstract that begins "Compliance reviews conducted by the U.S. Department of Agriculture's Farm Service Agency (FSA) to determine if farming operation members (individuals and entities) meet the payment requirements for being actively engaged in farming are hindered by broad and subjective requirements and difficulty in verifying individuals' evidence of claimed contributions. To be actively engaged in farming, an individual is to make significant contributions to that operation in personal labor or active personal management (or both). However, the definition of active personal management in FSA regulations is broad and can be satisfied by an individual performing at least one of eight services representing categories such as supervision of activities necessary in the farming operation. Also, FSA regulations allow farming operation members to make contributions of management without visiting the operation, enabling individuals who live significant distances from an operation to claim such contributions. An FSA state official said that the agency finds problems with management contributions more often for those who live significant distances from an operation. FSA officials have also noted that the requirements for what constitutes a management contribution are subjective. FSA's handbook states that it is …
Date:
September 26, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
U.S. Postal Service: Health and Pension Benefits Proposals Involve Trade-offs
Testimony issued by the Government Accountability Office with an abstract that begins "GAO has reported that Congress needs to modify the U.S. Postal Service's (USPS) retiree health benefit payments in a fiscally responsible manner. GAO also has reported that USPS should prefund any unfunded retiree health benefit liability to the maximum extent that its finances permit. Deferring funding for postal retiree health benefits could increase costs for future ratepayers and increase the risk that USPS may not be able to pay for these costs. Key considerations for funding postal retiree health benefits include:"
Date:
September 26, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
International Trade: Issues and Effects of Implementing the Continued Dumping and Subsidy Offset Act
A letter report issued by the Government Accountability Office with an abstract that begins "Between fiscal years 2001 and 2004, the Continued Dumping and Subsidy Offset Act (CDSOA) provided over $1 billion funded from import duties to U.S. companies deemed injured by unfair trade. Some supporters state CDSOA helps U.S. companies compete in the face of continuing unfair trade. Some opponents believe CDSOA recipients receive a large, unjustified windfall from the U.S. treasury. Also, 11 World Trade Organization (WTO) members lodged a complaint over the law at the WTO. This report assesses (1) key legal requirements guiding and affecting agency implementation of CDSOA; (2) problems, if any, U.S. agencies have faced in implementing CDSOA; and (3) which companies have received CDSOA payments and their effects for recipients and non-recipients; and describes (4) the status of WTO decisions on CDSOA."
Date:
September 26, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Medicare Inpatient Hospital Payments: CMS Has Used External Data for New Technologies in Certain Instances and Medicare Remains Primary Data Source
A letter report issued by the Government Accountability Office with an abstract that begins "Under Medicare, hospitals generally receive fixed payments for inpatient stays based on diagnosis-related groups (DRG), a system that classifies stays by patient diagnoses and procedures. The Centers for Medicare & Medicaid Services (CMS) annually uses its own data to reclassify DRGs. CMS also makes add-on payments for stays involving new technologies that meet three eligibility criteria. Stakeholders may submit data that are external to CMS as part of a DRG reclassification request or an add-on payment application. The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 required GAO to examine whether CMS could improve its use of external data, including using data collected by other government agencies for DRG payments. As discussed with the committees of jurisdiction, GAO examined (1) to what extent CMS has used external data in determining payments for inpatient stays involving new technologies, and (2) to what extent can external data from other government agencies be used by CMS in determining DRG payments for inpatient stays involving new technologies. GAO interviewed officials from CMS and industry stakeholders. GAO interviewed officials from Bureau of Labor Statistics (BLS), Department of Veterans Affairs (VA), …
Date:
September 26, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Space Acquisitions: Uncertainties in the Evolved Expendable Launch Vehicle Program Pose Management and Oversight Challenges
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) plans to spend over $27 billion acquiring launch services through the Evolved Expendable Launch Vehicle (EELV) program over the next 12 years. The EELV program uses two families of commercially owned and operated vehicles to launch satellites. Partly because the commercial space market did not develop as expected, the EELV program has undergone significant changes. These include: adoption of a new acquisition strategy in 2005 that sought to ensure the viability of the two EELV launch vehicle providers, Boeing and Lockheed Martin; the subsequent decision by those two companies to form a joint venture called the United Launch Alliance (ULA); and a 10-year increase in the life of the program. In light of these changes, GAO was asked to (1) determine what uncertainties DOD faces in the EELV program and in the transition to ULA, and (2) assess how DOD is positioned to manage and oversee the effort. To accomplish this, GAO reviewed a wide variety of DOD documents and interviewed DOD and program officials."
Date:
September 26, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
College Tuition and Fees: Changes in the 1995-96 to 1999-2000 Period Compared With Median Household Income
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on college tuition and fees, focusing on the changes in the 1995-1996 and 1999-2000 period compared with median household income."
Date:
September 26, 2000
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
DOD Met Statutory Reporting Requirements on Public-Private Competitions
A publication issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) relies on a multisector workforce of military personnel, other federal employees, and private contractors to perform needed services. The contractor workforce is substantial: DOD is the federal government's largest purchaser of contractor-provided services, such as aircraft maintenance or base operating support. Determining whether to obtain services with in-house resources or through private sector contractors is an important economic and strategic decision essential to DOD's effective and efficient use of taxpayer dollars. Conducting competitions between public and private sources to identify the most cost-effective provider of services is one tool DOD can use to achieve such efficiencies. In the National Defense Authorization Act for Fiscal Year 2010 (NDAA 2010), Congress imposed a temporary moratorium on new competitions involving functions currently performed by DOD civilian employees until, among other things, DOD reviewed and reported to Congress on various aspects of its public-private competition policies. The department submitted a report to Congress on its review on June 28, 2011. Should the moratorium be lifted, Congress also limited the duration of any new competitions to 24 months, with a possible extension to 33 months if DOD …
Date:
September 26, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
USAID Acquisition and Assistance: Actions Needed to Develop and Implement a Strategic Workforce Plan
A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Agency for International Development (USAID) over the years has shifted from conducting its own activities to managing acquisition and assistance (A&A) instruments--contracts, grants, and cooperative agreements--awarded to and implemented by mainly nongovernmental entities. For fiscal years 2002 through 2007, USAID's A&A obligations doubled from about $5 billion to $10 billion. A&A staff--contracting officers (CO) and A&A specialists--are primarily responsible for managing A&A instruments. GAO was asked to examine (1) USAID's capacity to develop and implement a strategic A&A workforce plan and (2) the extent to which USAID has implemented a mechanism to evaluate its A&A function. GAO analyzed USAID documents and data, interviewed officials, visited missions in seven countries, and administered a survey to A&A staff."
Date:
September 26, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
VA Health Care: Preliminary Information on the Joint Venture Proposal for VA's Charleston Facility
Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) maintains partnerships, or affiliations, with university medical schools to obtain medical services for veterans and provide training for medical residents. In 2002, the Medical University of South Carolina (MUSC)--which is affiliated with VA's medical facility in Charleston--proposed that VA and MUSC enter into a joint venture for a new VA facility as part of MUSC's plan to expand its medical campus. Under the proposal, MUSC and VA would jointly construct and operate a new medical center in Charleston. In 2004, the Capital Asset Realignment for Enhanced Services (CARES) Commission, an independent body charged with assessing VA's capital asset requirements, issued its recommendations on the realignment and modernization of VA's capital assets. Although the Commission did not recommend a replacement facility for Charleston, it did recommend, among other things, that VA promptly evaluate MUSC's proposal. This testimony discusses GAO's preliminary findings on the (1) current condition of the Charleston facility, (2) extent to which VA and MUSC collaborated on the joint venture proposal, and (3) issues for VA to consider when exploring the opportunity to participate in the joint venture. VA concurred with …
Date:
September 26, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Human Capital: Aligning Senior Executives' Performance with Organizational Results Is an Important Step Toward Governmentwide Transformation
Testimony issued by the Government Accountability Office with an abstract that begins "The government's senior executives need to lead the way in transforming their agencies' cultures. Credible performance management systems--those that align individual, team, and unit performance with organizational results--can help manage and direct this process. In past work, GAO found that the performance management systems for senior executives fell short in this regard. In November 2003, recognizing that reforms were needed, Congress authorized a new performance-based pay system that ended the practice of giving annual pay adjustments to senior executives. Instead, agencies are to consider such factors as individual results and contributions to agency performance. If the Office of Personnel Management (OPM) certifies an agency's new performance system and the Office of Management and Budget (OMB) concurs, the agency has the flexibility to raise the pay of its highest performing senior executives above certain pay caps. This testimony addresses (1) the performance management system's regulatory structure, (2) OPM's certification process and agencies' views of it, and (3) OPM's role in monitoring the system, and the number of agencies that have been certified to date. This statement is based on GAO's issued work, which included interviews with senior OPM officials, …
Date:
September 26, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library