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Global War on Terrorism: Reported Obligations for the Department of Defense (open access)

Global War on Terrorism: Reported Obligations for the Department of Defense

Correspondence issued by the Government Accountability Office with an abstract that begins "Since 2001, Congress has provided the Department of Defense (DOD) with hundreds of billions of dollars in supplemental and annual appropriations for military operations in support of the Global War on Terrorism (GWOT). DOD's reported annual costs for GWOT have shown a steady increase from about $0.2 billion in fiscal year 2001 to about $98.4 billion in fiscal year 2006. In fiscal year 2007, Congress provided DOD with about $161.8 billion in annual and supplemental appropriations for GWOT. To continue its GWOT operations, DOD has requested $141.7 billion in appropriations for fiscal year 2008. The United States' commitments to GWOT will likely involve the continued investment of significant resources, requiring decision makers to consider difficult trade-offs as the nation faces an increasing long-range fiscal challenge. The magnitude of future costs will depend on several direct and indirect cost variables and, in some cases, decisions that have not yet been made. DOD's future costs will likely be affected by the pace and duration of operations, the types of facilities needed to support troops overseas, redeployment plans, and the amount of equipment to be repaired or replaced. Future cost variables …
Date: July 26, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Information Technology: Leveraging Best Practices and Reform Initiatives Can Help Defense Manage Major Investments (open access)

Information Technology: Leveraging Best Practices and Reform Initiatives Can Help Defense Manage Major Investments

Testimony issued by the Government Accountability Office with an abstract that begins "Information technology (IT) acquisition best practices have been developed by both industry and the federal government to help guide the successful acquisition of investments. For example, GAO recently reported on nine factors that were considered as critical to successful acquisitions (see table)."
Date: February 26, 2014
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Management: Implications of Significant Recent and Potential Changes for the Actuarial Soundness of the Department of Defense Survivor Benefit Plan Program (open access)

Financial Management: Implications of Significant Recent and Potential Changes for the Actuarial Soundness of the Department of Defense Survivor Benefit Plan Program

Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to a legislative mandate to report on the effects of certain program changes on the actuarial soundness of the Survivor Benefit Plan (SBP) program, which is part of the Department of Defense's (DOD) Military Retirement Fund (Fund). The primary purpose of the SBP is to provide benefits to the surviving dependents of deceased members or retirees of the armed forces. In certain cases, individuals other than dependents can be designated recipients of survivor benefits. The Fund accumulates financing resources in order to fund, on an actuarially sound basis, the liabilities of the military retirement and SBP programs. The SBP was created by legislation enacted on September 21, 1972, and has been modified various times by subsequent legislation. The fiscal year 2006 National Defense Authorization Act requires that we report to Congress on (1) the effect of recent significant SBP program changes on the actuarial soundness of the program, (2) the effect of these significant SBP program changes by the various categories of participants and in total on (a) DOD normal cost payments for the program and (b) Department of the Treasury (Treasury) payments to amortize …
Date: July 26, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
College Tuition and Fees: Changes in the 1995-96 to 1999-2000 Period Compared With Median Household Income (open access)

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.
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Fleet Reserve Association for Fiscal Years 2000 and 2001 and 3-Months Ended December 31, 2001 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Fleet Reserve Association for Fiscal Years 2000 and 2001 and 3-Months Ended December 31, 2001

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Fleet Reserve Association for fiscal year 2000 and 2001 and the 3-months period ending December 31, 2001. GAO found no reportable instances of noncompliance. The audit reports include the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: July 26, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Review of the Estimates for the Impact of the September 11, 2001, Terrorist Attacks on New York Tax Revenues (open access)

Review of the Estimates for the Impact of the September 11, 2001, Terrorist Attacks on New York Tax Revenues

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the New York City Office of Management and Budget and the New York State Division of Budget estimates of tax revenue losses attributed to the September 2001 terrorist attacks. Both offices estimated that the attacks would reduce anticipated tax revenues to the city and state in both fiscal years 2002 and 2003. The budget offices' estimates of the tax revenue losses have limitations, such as including some of the economic slowdown that was under way at the time of the attacks. Nevertheless, the tax revenue loss estimates for the 2002 fiscal year--$1.6 billion for New York City and $1.6 billion for New York State--appear to reasonably approximate the impact of the attacks on tax revenues. Precisely measuring the effect on economic activity and related tax revenues is inherently difficult. Such measuring requires disentangling the effect of the attacks from the effects of other events. As of June 2002, the federal government had authorized funds of $10.4 billion to New York to partly compensate for the economic losses attributable to the attacks, including $6.4 billion for debris removal and temporary housing assistance. Nonetheless, the specific amount of …
Date: July 26, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
DOD Met Statutory Reporting Requirements on Public-Private Competitions (open access)

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.
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Gold Star Wives of America, Incorporated, for Fiscal Years 2001 and 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Gold Star Wives of America, Incorporated, for Fiscal Years 2001 and 2000

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed an audit report covering the financial statement of the Gold Star Wives of America, Inc., for fiscal years 2000 and 2001. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: July 26, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Force Structure: Assessment of Army Progress in Modular Restructuring, Prepositioned Equipment, and Equipment Reset (open access)

Force Structure: Assessment of Army Progress in Modular Restructuring, Prepositioned Equipment, and Equipment Reset

Correspondence issued by the Government Accountability Office with an abstract that begins "The John Warner National Defense Authorization Act for Fiscal Year 2007, Pub. L. No. 109-364, 323 directed the Comptroller General to assess (1) the Army's progress completing its modular transformation initiative; (2) the status of Army efforts to reconstitute its prepositioned material stock; and (3) the Army's progress in its efforts to repair, recapitalize, and replace equipment used in current overseas operations. This is the final briefing on these issues."
Date: April 26, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Department of Homeland Security: Opportunities Exist to Strengthen Efficiency and Effectiveness, Achieve Cost Savings, and Improve Management Functions (open access)

Department of Homeland Security: Opportunities Exist to Strengthen Efficiency and Effectiveness, Achieve Cost Savings, and Improve Management Functions

Testimony issued by the Government Accountability Office with an abstract that begins "Since 2011, GAO has identified 11 areas across the Department of Homeland Security (DHS) where fragmentation, overlap, or potential duplication exists and 13 areas of opportunity for cost savings or enhanced revenue collections. In these reports, GAO has suggested 53 total actions to the department and Congress to help strengthen the efficiency and effectiveness of DHS operations. In GAO’s 2013 annual report on federal programs, agencies, offices, and initiatives that have duplicative goals or activities, GAO identified 6 new areas where DHS could take actions to address fragmentation, overlap, or potential duplication or achieve significant cost savings. For example, GAO found that DHS does not have a department-wide policy defining research and development (R&D) or guidance directing components how to report R&D activities. Thus, DHS does not know its total annual investment in R&D, which limits its ability to oversee components’ R&D efforts. In particular, GAO identified at least 6 components with R&D activities and an additional $255 million in R&D obligations in fiscal year 2011 by DHS components that was not centrally tracked. GAO suggested that DHS develop and implement policies and guidance for defining and overseeing …
Date: April 26, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Infrastructure: Department of Defense Renewable Energy Initiatives (open access)

Defense Infrastructure: Department of Defense Renewable Energy Initiatives

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits the briefing in response to section 2846 of the National Defense Authorization Act for Fiscal Year 2010. The act required the Comptroller General to report on the Department of Defense's renewable energy initiatives, including projects involving the installation of solar panels."
Date: April 26, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Overseas U.S. Government Personnel Involved in Efforts to Protect and Enforce Intellectual Property Rights (open access)

Overseas U.S. Government Personnel Involved in Efforts to Protect and Enforce Intellectual Property Rights

Correspondence issued by the Government Accountability Office with an abstract that begins "Intellectual property (IP) plays a significant role in the U.S. economy, and the United States is an acknowledged leader in its creation. IP is a category of legal rights that grant owners certain exclusive rights to intangible assets or products of the human intellect, such as inventions; literary and artistic works; and symbols, names, images, and designs. In its June 2008 testimony, GAO reported that U.S. intellectual property rights holders must compete with the global illicit market that is being spurred by economic incentives such as low barriers to entry into counterfeiting and piracy, high profits, and limited legal sanctions if caught. GAO further noted that technology has facilitated the reproduction and distribution of some IP-violating products. Moreover, intellectual property protection in parts of the world is inadequate. As a result, U.S. goods are subject to widespread piracy and counterfeiting in many countries, resulting in significant economic losses. In addition, many IP-violating products, such as counterfeit pharmaceuticals or auto parts, have the potential to threaten public health and safety in the United States and abroad. A wide range of federal agencies are involved in efforts to protect and …
Date: February 26, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Space Activities: Status of Reorganization (open access)

Defense Space Activities: Status of Reorganization

Correspondence issued by the General Accounting Office with an abstract that begins "To meet long-standing concerns about the Department of Defense's (DOD) organization and management of national security space activities, Congress chartered the Commission to Assess United States National Security Space Management and Organization to study the organization and management of space activities that support U.S. national security interests and make recommendations for improvements. DOD has decided to take actions related to 10 of the commission's 13 recommendations. These include recommendations for organizational changes aimed at consolidating some activities, changing chains of command, opening lines of communications, and modifying policies to achieve greater responsibility and accountability. Many changes have been implemented within the last few months, and thus related processes and procedures have not been completed. As a result, it is too early to determine whether these changes will enable DOD to promote and protect U.S. interests in space more effectively. Moreover, DOD has not yet completed plans for achieving some long-range goals, such as developing a cadre of space professionals and integrating military and intelligence space activities. The Secretary of Defense chose not to implement three of the commission's recommendations and is instead (1) opting to establish a focal …
Date: June 26, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Federal Judiciary: Information on the Weighted Filings Assigned to Senior District and Magistrate Judges in Fiscal Year 1997 in 21 District Courts (open access)

Federal Judiciary: Information on the Weighted Filings Assigned to Senior District and Magistrate Judges in Fiscal Year 1997 in 21 District Courts

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the weighted filings assigned to senior district and magistrate judges in fiscal year (FY) 1997 in 21 district courts, and the impact on nonsenior district judge workload of the FY 1997: (1) weighted filings assigned to senior district judges; and (2) weighted civil consent cases assigned to magistrate judges in each of the districts that had judgeship requests pending before Congress on March 31, 1998."
Date: March 26, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Small Business Administration: 7(a) Program's General Characteristics and Summary of Issues (open access)

Small Business Administration: 7(a) Program's General Characteristics and Summary of Issues

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Small Business Administration's (SBA) 7(a) General Business Loan Program, focusing on: (1) the general characteristics of the 7(a) program, including how the program operates; (2) certain issues, such as the lack of coordinated lender oversight, that have been identified in recent studies and reports on the program; and (3) how SBA has responded to these issues."
Date: May 26, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American War Mothers for Fiscal Year 2001 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American War Mothers for Fiscal Year 2001

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the American War Mothers for fiscal year 2001. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: July 26, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
FMS' Monitoring of Lockbox Bank Operations: Internal Control Weaknesses Identified and Actions Taken (open access)

FMS' Monitoring of Lockbox Bank Operations: Internal Control Weaknesses Identified and Actions Taken

Correspondence issued by the General Accounting Office with an abstract that begins "In connection with GAO's audit of the U.S. Government's financial statement, GAO reviewed the Financial Management Service's (FMS) internal control actions to improve the monitoring of lockbox bank operations."
Date: July 26, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Budget Issues: Incremental Funding of Capital Asset Acquisitions (open access)

Budget Issues: Incremental Funding of Capital Asset Acquisitions

Correspondence issued by the General Accounting Office with an abstract that begins "This report identifies civilian nondefense agency capital projects with estimated costs of $175.6 billion, based on agency budget justifications and other data. Costs for incrementally funded and high technology civilian projects are estimated at $154.7 billion. Of this amount, $78.5 billion in budget authority has been provided through fiscal year 2000, leaving $76.2 billion of budget authority still required after fiscal year 2000 to complete these projects, a requirement that constitutes a claim on discretionary spending in future years. About half of the $154.7 billion is for high technology projects. Because some capital projects have unknown funding requirements beyond the fiscal year 2001 request, the remaining budget authority needed to complete all projects exceeds the $76.2 billion identified and assumes no further cost growth. This budget authority relates only to civilian projects. Department of Defense spending for capital acquisitions is generally fully funded; its fiscal year 1999 capital spending totaled almost $53 billion. If the Navy shipbuilding and conversion account were to be moved from full to incremental funding for a given period of time, this would not allow the Navy to procure more ships for a given …
Date: February 26, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Contract Management: Opportunities Continue for GSA to Improve Pricing of Multiple Award Schedules Contracts (open access)

Contract Management: Opportunities Continue for GSA to Improve Pricing of Multiple Award Schedules Contracts

Testimony issued by the Government Accountability Office with an abstract that begins "Each year, federal agencies spend billions of dollars to buy commercial products and services through the General Service Administration's (GSA) Multiple Award Schedules program. The program has grown significantly over the past several years. Currently, federal agencies can directly purchase, through more than 16,000 schedule contracts, over 8 million products from more than 10,000 commercial vendors. In fiscal year 2004, purchases from these contracts totaled more than $32 billion. The multiple award schedules program is designed to take advantage of the government's significant buying power. To maximize savings, GSA negotiates discounts that are equal to or greater than those given to the vendor's most favored customers. This testimony focuses on GSA's historic use of two proven negotiation tools to improve the pricing of schedules contracts--pre-award audits and postaward audits of pre-award information. Pre-award audits allow GSA to avoid potential overpricing by verifying vendor pricing information before contracts are awarded. Postaward audits allow GSA to identify overpricing of awarded contracts and recover overcharges."
Date: July 26, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Chemical Regulation: Options for Enhancing the Effectiveness of the Toxic Substances Control Act (open access)

Chemical Regulation: Options for Enhancing the Effectiveness of the Toxic Substances Control Act

Testimony issued by the Government Accountability Office with an abstract that begins "Congress passed the Toxic Substances Control Act (TSCA) in 1976, authorizing the Environmental Protection Agency (EPA) to obtain information on the risks of industrial chemicals and to control those that EPA determines pose an unreasonable risk. However, EPA does not have sufficient chemical assessment information to determine whether it should establish controls to limit public exposure to many chemicals that may pose substantial health risks. In reports on TSCA, GAO has recommended statutory changes to, among other things, provide EPA with additional authorities to obtain health and safety information from the chemical industry and to shift more of the burden to chemical companies for demonstrating the safety of their chemicals. The most important recommendations aimed at providing EPA with the information needed to support its assessments of industrial chemicals have not been implemented--a key factor leading GAO in January 2009 to add transforming EPA's process for assessing and controlling toxic chemicals to its list of high-risk areas warranting attention by Congress and the executive branch. This testimony, which is based on prior GAO work, addresses EPA's implementation of TSCA and options for (1) obtaining information on the risks …
Date: February 26, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Veterinarian Workforce: The Federal Government Lacks a Comprehensive Understanding of Its Capacity to Protect Animal and Public Health (open access)

Veterinarian Workforce: The Federal Government Lacks a Comprehensive Understanding of Its Capacity to Protect Animal and Public Health

Testimony issued by the Government Accountability Office with an abstract that begins "Veterinarians play an essential role in the defense against animal diseases, some of which can have serious repercussions for the health of animals, humans, and the economy. More than half of the federal veterinarians work in the Departments of Agriculture (USDA) and Health and Human Services (HHS). However, there is a growing national shortage of veterinarians. This testimony focuses primarily on two key points as addressed in GAO's recently released report, Veterinarian Workforce: Actions Are Needed to Ensure Sufficient Capacity for Protecting Public and Animal Health (GAO-09-178, February 4, 2009). First, the Office of Personnel Management (OPM) has not conducted a governmentwide effort to address current and future shortages of federal veterinarians; and, second, USDA and HHS have not assessed the sufficiency of their veterinarian workforces departmentwide. For the report, GAO, among other things, surveyed 24 federal component agencies about their veterinarian workforces. GAO also determined the extent to which the departments that employ about 96 percent of federal veterinarians, including USDA and HHS, have assessed the sufficiency of their veterinarian workforce. In addition, GAO interviewed officials of OPM to identify any initiatives it has conducted to address …
Date: February 26, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
VA Health Care: Preliminary Information on the Joint Venture Proposal for VA's Charleston Facility (open access)

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.
System: The UNT Digital Library
Tax Gap: Multiple Strategies, Better Compliance Data, and Long-Term Goals Are Needed to Improve Taxpayer Compliance (open access)

Tax Gap: Multiple Strategies, Better Compliance Data, and Long-Term Goals Are Needed to Improve Taxpayer Compliance

Testimony issued by the Government Accountability Office with an abstract that begins "Long-term budget simulations by GAO and others show that we face large and growing structural deficits due primarily to known demographic trends and rising health care costs. Reducing the annual tax gap--the difference between what taxpayers timely and accurately pay in taxes and what they should pay under the law--could help the nation cope with these long-term fiscal challenges. The tax gap arises through the underreporting of tax liabilities, underpayment of taxes due or "nonfiling" of required tax returns. This testimony discusses the findings of GAO's recent tax gap report. It addresses the significance of reducing the tax gap, measuring the extent of the tax gap, collecting data on reasons why noncompliance occurs, and the Internal Revenue Service's (IRS) strategies for reducing the tax gap."
Date: October 26, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Recovery Act: States' and Localities' Uses of Funds and Actions Needed to Address Implementation Challenges and Bolster Accountability, an E-supplement to GAO-10-605SP (Appendixes) (open access)

Recovery Act: States' and Localities' Uses of Funds and Actions Needed to Address Implementation Challenges and Bolster Accountability, an E-supplement to GAO-10-605SP (Appendixes)

Other written product issued by the Government Accountability Office with an abstract that begins "This supplementary report to GAO-10-605SP provides individual state appendixes for 16 states and the District of Columbia for GAO's work on the sixth of its bimonthly reviews of the American Recovery and Reinvestment Act (Recovery Act)."
Date: May 26, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library