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Department of Defense's Waiver of Competitive Prototyping Requirement for Combat Rescue Helicopter Program (open access)

Department of Defense's Waiver of Competitive Prototyping Requirement for Combat Rescue Helicopter Program

Correspondence issued by the Government Accountability Office with an abstract that begins "DOD's rationale for waiving WSARA's competitive prototyping requirement for CRH addresses one of the two bases provided in the statute; namely that the cost of producing competitive prototypes exceeds the expected life-cycle benefits (in constant dollars) of producing the prototypes. The CRH program's acquisition strategy, which anticipates integrating an existing, in-production and flight-proven aircraft with technologically mature subsystems, is consistent with this rationale. The Air Force believes that any technology risk reduction associated with, or potentially benefitting, the CRH program has already occurred during the efforts to develop these in-production aircraft. This includes any risk reduction that could be achieved through competitive prototyping. In granting the waiver, DOD also found reasonable the Air Force's conclusion that the estimated $725 million cost of conducting competitive prototyping exceeded the maximum expected life-cycle benefits of $12 million. However, the Air Force only evaluated one potential approach to implementing competitive prototyping, which involved funding two contractors for much of the program's system development. This resulted in a high cost estimate for competitive prototyping that is more than 10 times greater than the target unit cost of the helicopter. DOD's policy on economic …
Date: March 7, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Foster Care Program: Improved Processes Needed to Estimate Improper Payments and Evaluate Related Corrective Actions (open access)

Foster Care Program: Improved Processes Needed to Estimate Improper Payments and Evaluate Related Corrective Actions

A letter report issued by the Government Accountability Office with an abstract that begins "Although ACF has established a process to calculate a national improper payment estimate for the Foster Care program, the estimate is not based on a statistically valid methodology and consequently does not reflect a reasonably accurate estimate of the extent of Foster Care improper payments. In addition, the estimate deals with only about one-third of the federal expenditures for Foster Care, and is therefore incomplete. ACF’s methodology for estimating Foster Care improper payments was approved by the Office of Management and Budget (OMB) in 2004 with the understanding that continuing efforts would be taken to improve the accuracy of ACF’s estimates of improper payments in the ensuing years. ACF, however, continued to generally follow its initial methodology which, when compared to federal statistical guidance and internal control standards, GAO found to be deficient in all three phases of ACF’s estimation methodology—planning, selection, and evaluation. These deficiencies impaired the accuracy and completeness of the Foster Care program improper payments estimate of $73 million reported for fiscal year 2010."
Date: March 7, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Health Care: Acquisition Process for TRICARE's Third Generation of Managed Care Support Contracts (open access)

Defense Health Care: Acquisition Process for TRICARE's Third Generation of Managed Care Support Contracts

A letter report issued by the Government Accountability Office with an abstract that begins "The TRICARE Management Activity (TMA) within the Department of Defense (DOD) used the acquisition process prescribed by federal regulations to acquire health care services for the TRICARE Program through the third generation of TRICARE's managed care support contracts (MCSC). This process included a three-phased contract award process outlined in the figure below."
Date: March 7, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Debt Management: Buybacks Can Enhance Treasury's Capacity to Manage under Changing Market Conditions [Reissued on March 21, 2012] (open access)

Debt Management: Buybacks Can Enhance Treasury's Capacity to Manage under Changing Market Conditions [Reissued on March 21, 2012]

A letter report issued by the Government Accountability Office with an abstract that begins "Debt buybacks can help advance Treasury’s goals under a variety of budget and market conditions. For example, Treasury currently faces rollover peaks—large increases in the amounts of maturing debt that must be refinanced at a given time—which expose Treasury to the risk of refinancing large amounts of debt when interest rates are less favorable. All four of our case study countries use debt buybacks to mitigate rollover risk. Buybacks can also be used to enhance liquidity, which can be adversely affected when the growth in borrowing slows rapidly and issue sizes decline significantly. GAO’s illustrative analysis of Treasury’s past buyback program showed that, had Treasury refinanced the debt by simultaneously issuing new debt, it could have captured a liquidity premium—the additional price investors are willing to pay for securities that can be easily traded—which would reduce interest costs."
Date: March 7, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Cybersecurity: A Better Defined and Implemented National Strategy Is Needed to Address Persistent Challenges (open access)

Cybersecurity: A Better Defined and Implemented National Strategy Is Needed to Address Persistent Challenges

Testimony issued by the Government Accountability Office with an abstract that begins ""
Date: March 7, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Military Bases: Opportunities Exist to Improve Future Base Realignment and Closure Rounds (open access)

Military Bases: Opportunities Exist to Improve Future Base Realignment and Closure Rounds

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) developed and used a quantitative model known as the Cost of Base Realignment Actions (COBRA), which GAO has found to be a reasonable estimator for comparing potential costs and savings among candidate alternatives, to estimate the costs and savings associated with Base Realignment and Closure (BRAC) 2005 recommendations. However, DOD’s process for providing the BRAC Commission with cost and savings estimates was hindered in many cases by underestimating recommendation specific requirements that were entered into the COBRA model. For example, military construction costs for BRAC 2005 increased from $13.2 billion estimated by the BRAC Commission in 2005 to $24.5 billion after implementation ended in 2011. Most of this 86 percent increase was caused by requirements that were added or identified after implementation began. While GAO recognizes that some military construction requirements were added after DOD submitted its initial cost estimates to the BRAC Commission, GAO found that other cost estimates increased because requirements were initially understated or not identified as inputs into COBRA. DOD also did not fully anticipate information technology requirements for many recommendations. For example, the initial information technology …
Date: March 7, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Mobility Capabilities: DOD's Mobility Study Limitations and Newly Issued Strategic Guidance Raise Questions about Air Mobility Requirements (open access)

Mobility Capabilities: DOD's Mobility Study Limitations and Newly Issued Strategic Guidance Raise Questions about Air Mobility Requirements

Testimony issued by the Government Accountability Office with an abstract that begins "The Mobility Capabilities and Requirements Study 2016 (MCRS-16) provided some useful information concerning air mobility systems—such as intratheater airlift, strategic airlift, and air refueling—but several weaknesses in the study raised questions about its ability to fully inform decision makers. In particular, the MCRS-16 did not provide decision makers with recommendations concerning shortfalls and excesses in air mobility systems. In evaluating capabilities, the MCRS-16 used three cases that it developed of potential conflicts or natural disasters and identified the required capabilities for air mobility systems. Based on data in the MCRS-16, GAO was able to discern possible shortfalls or potential capacity that could be considered excess or an operational reserve, even though the MCRS-16 was ambiguous regarding whether actual shortfalls or excess capabilities exist. It also did not identify the risk associated with potential shortfalls or excesses. Identifying the risk associated with specific mobility systems could help with decisions to allocate resources."
Date: March 7, 2012
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Electronic Tax Return Filing: Improvements Can Be Made before Mandate Becomes Fully Implemented (open access)

Electronic Tax Return Filing: Improvements Can Be Made before Mandate Becomes Fully Implemented

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) goal is to receive 80 percent of all major types of tax returns electronically by 2012. Legislation passed in November 2009 supports the 80 percent goal for individual income tax returns by requiring tax return preparers who file more than 10 individual returns per year to file them electronically, or e-file. In 2009, IRS electronically processed nearly 95.5 million individual tax returns, or roughly two-thirds of all individual tax returns filed. IRS estimated that it saved $3.10 for each e-filed return that it did not have to process on paper. If the remaining paper returns had been e-filed, IRS could have saved about $148 million in processing costs for 2009 alone. In addition to reducing costs, e-filing provides higher accuracy rates, improved convenience, and faster processing and refunds for taxpayers. Furthermore, IRS officials said that having increased information available electronically could improve the effectiveness of IRS's compliance programs and bring in additional enforcement revenue. Congress asked us to review IRS's implementation of the e-file mandate. In response to this request, this report assesses IRS's initial implementation of the mandate. It also …
Date: March 7, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Technology Development: Technology Transition Programs Support Military Users, but Opportunities Exist to Improve Measurement of Outcomes (open access)

Defense Technology Development: Technology Transition Programs Support Military Users, but Opportunities Exist to Improve Measurement of Outcomes

A letter report issued by the Government Accountability Office with an abstract that begins "GAO identified 20 technology transition programs--managed by the Office of the Secretary of Defense (OSD) and the military departments--that provide structured mechanisms and funding to facilitate technology transition. All of the programs GAO reviewed are consistent in providing opportunities to transition technologies from the science and technology (S&T) environment to a user, such as a weapon system acquisition program or the warfighter in the field. To help speed the delivery of technologies to users, most transition programs target fairly mature technologies, which are suitable for final stages of development and demonstration. Collectively, the programs GAO reviewed obligated about $7.9 billion in Department of Defense (DOD) research, development, test, and evaluation funding for fiscal years 2010 through 2012 to support technology transition."
Date: March 7, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
401(K) Plans: Labor and IRS Could Improve the Rollover Process for Participants (open access)

401(K) Plans: Labor and IRS Could Improve the Rollover Process for Participants

A letter report issued by the Government Accountability Office with an abstract that begins "The current rollover process favors distributions to individual retirement accounts (IRA). Waiting periods to roll into a new employer plan, complex verification procedures to ensure savings are tax-qualified, wide divergences in plans' paperwork, and inefficient practices for processing rollovers make IRA rollovers an easier and faster choice, especially given that IRA providers often offer assistance to plan participants when they roll their savings into an IRA. The Department of Labor (Labor) and the Internal Revenue Service (IRS) provide oversight and guidance for this process generally and can take steps to make plan-to-plan rollovers more efficient, such as reducing the waiting period to roll over into a 401(k) plan and improving the asset verification process. Such actions could help make staying in the 401(k) plan environment a more viable option, allowing participants to make distribution decisions based on their financial circumstances rather than on convenience."
Date: March 7, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Medicare: Second Year Update for CMS's Durable Medical Equipment Competitive Bidding Program Round 1 Rebid (open access)

Medicare: Second Year Update for CMS's Durable Medical Equipment Competitive Bidding Program Round 1 Rebid

A letter report issued by the Government Accountability Office with an abstract that begins "The Medicare competitive bidding program (CBP) for durable medical equipment (DME) is administered by the Centers for Medicare & Medicaid Services (CMS) within the Department of Health and Human Services. Under the CBP, only competitively selected contract suppliers can furnish certain DME product categories (such as oxygen supplies and hospital beds) at competitively determined prices to Medicare beneficiaries in designated competitive bidding areas. The CBP's round 1 rebid was in effect for a 3-year period, from 2011 through 2013. It included nine DME product categories in nine geographic areas. For CBP monitoring purposes, CMS also selected nine comparator areas that were demographically similar to the rebid areas. GAO's analysis found that in 2012, the second year of the round 1 rebid:"
Date: March 7, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Overview of GAO's Past Work on FHA's Single-Family Mortgage Insurance Programs (open access)

Overview of GAO's Past Work on FHA's Single-Family Mortgage Insurance Programs

Correspondence issued by the Government Accountability Office with an abstract that begins "Among other things, GAO's past work discusses FHA's financial condition and steps the agency has taken to improve its financial condition. As housing prices began to decline at the end of 2006 and conventional mortgage lenders tightened their underwriting standards, more homebuyers began taking advantage of FHA-insured loans, which tend to have less strict underwriting standards and require lower down payments, as compared with conventional loans. As a result, FHA's share of the market increased. In 2006, FHA insured approximately 4.5 percent of purchase mortgages. At its peak in 2009, it insured 32.6 percent of purchase mortgages. In 2011, its share of purchase mortgages fell to 26.5 percent."
Date: March 7, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Securities Investor Protection Corporation: Interim Report on the Madoff Liquidation Proceeding (open access)

Securities Investor Protection Corporation: Interim Report on the Madoff Liquidation Proceeding

A letter report issued by the Government Accountability Office with an abstract that begins ""
Date: March 7, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Food Assistance: Briefing on U.S. Department of Agriculture's Food Assistance Procurement Process (open access)

Food Assistance: Briefing on U.S. Department of Agriculture's Food Assistance Procurement Process

Correspondence issued by the Government Accountability Office with an abstract that begins "In summary, while USDA's organization and management structure for its food assistance procurement might suggest overlap, GAO found no duplication of Agricultural Marketing Service (AMS) and Farm Service Agency (FSA) efforts. For example, AMS and FSA follow similar contracting rules and regulations; however, AMS and FSA have different procurement processes and funding authorities and purchase different commodities."
Date: March 7, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Private Pensions: Better Agency Coordination Could Help Small Employers Address Challenges To Plan Sponsorship (open access)

Private Pensions: Better Agency Coordination Could Help Small Employers Address Challenges To Plan Sponsorship

Testimony issued by the Government Accountability Office with an abstract that begins "We found that the likelihood that a small employer will sponsor a retirement plan largely depends on the size of the employer’s workforce and the workers’ average wages. Small employers, retirement experts, and other stakeholders also identified a number of challenges— such as plan complexity and resource constraints—to starting and maintaining retirement plans. In addition, stakeholders offered options for addressing some challenges to plan sponsorship, which included simplifying federal requirements for plan administration and increasing the tax credit for plan startup costs. Although Labor, IRS, and the Small Business Administration (SBA) collaborate in conducting education and outreach on retirement plans, agencies disseminate information online through separate websites and in a largely uncoordinated fashion. In addition, IRS currently does not have the means to collect information on employers that sponsor a certain type of IRA plan. As a result of our findings, we are recommending efforts for greater collaboration among federal agencies to foster small employer plan sponsorship and more complete collection of IRA plan sponsorship data."
Date: March 7, 2012
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Use of Remanufactured Parts in the Federal Vehicle Fleet Is Based On a Variety of Factors (open access)

Use of Remanufactured Parts in the Federal Vehicle Fleet Is Based On a Variety of Factors

Correspondence issued by the Government Accountability Office with an abstract that begins "The 14 agencies GAO reviewed have vehicle repair processes that generally allow field office staff, such as the vehicle operator or local fleet manager, to make vehicle maintenance and repair decisions. These processes neither mandate nor prohibit the use of remanufactured parts. The agencies we reviewed generally do not keep data on the extent to which remanufactured parts are used. Agency officials from the 14 agencies in our review said that they use remanufactured parts when warranted, and we observed the presence of remanufactured parts in the stock rooms during our visits to repair facilities. Deciding when to use remanufactured parts, according to agency officials and related guidance, depends on a number of factors including the cost, availability, and reliability of the part. According to agency officials, these factors are considered on a case-by-case basis for each repair to yield the best value for the federal government."
Date: March 7, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Illicit Tobacco: Various Schemes Are Used to Evade Taxes and Fees (open access)

Illicit Tobacco: Various Schemes Are Used to Evade Taxes and Fees

A letter report issued by the Government Accountability Office with an abstract that begins "Federal and state governments have raised excise taxes on tobacco products to discourage tobacco use and increase revenues. Cross-border and illicit trade in tobacco products can undermine these policy objectives by avoiding excise taxes and increasing the availability of these products to consumers at lower cost. On June 22, 2009, Congress passed the Family Smoking Prevention and Tobacco Control Act (Pub. L. No. 111-31), which directed GAO to report on cross-border and illicit trade in tobacco products. Crossborder trade is defined in the Act as trade across a U.S. border, state, territory, or Indian country. Illicit trade is defined in the Act as any practice or conduct prohibited by law which relates to or facilitates the production, shipment, receipt, possession, distribution, sale, or purchase of tobacco products. This report is the first of two GAO products that will respond to this mandate. This report examines (1) incentives that are important for understanding cross-border and illicit trade in tobacco products; and (2) different schemes used to generate profits from cross-border and illicit trade in tobacco products. GAO interviewed government officials, industry representatives, and other subject matter experts. …
Date: March 7, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financing the U.S. Trade Deficit (open access)

Financing the U.S. Trade Deficit

The U.S. merchandise trade deficit is a part of the overall U.S. balance of payments, a summary statement of all economic transactions between the residents of the United States and the rest of the world, during a given period of time. Some Members of Congress and other observers have grown concerned over the magnitude of the U.S. merchandise trade deficit and the associated increase in U.S. dollar-denominated assets owned by foreigners. This report provides an overview of the U.S. balance of payments, an explanation of the broader role of capital flows in the U.S. economy, an explanation of how the country finances its trade deficit or a trade surplus, and the implications for Congress and the country of the large inflows of capital from abroad.
Date: March 7, 2011
Creator: Jackson, James K.
Object Type: Report
System: The UNT Digital Library
International Criminal Court Cases in Africa: Status and Policy Issues (open access)

International Criminal Court Cases in Africa: Status and Policy Issues

The International Criminal Court (ICC) has, to date, opened cases exclusively in Sub-Saharan Africa. The Statute of the ICC, also known as the Rome Statute, entered into force on July 1, 2002, and established a permanent, independent Court to investigate and bring to justice individuals who commit war crimes, crimes against humanity, and genocide. As of October 2010, 114 countries-including 31 African countries, the largest regional block-were parties to the Statute. The United States is not a party. This report provides background on current ICC cases and examines issues raised by the ICC's actions in Africa.
Date: March 7, 2011
Creator: Arieff, Alexis; Margesson, Rhoda; Browne, Marjorie Ann & Weed, Matthew C.
Object Type: Report
System: The UNT Digital Library
The Debt Limit: History and Recent Increases (open access)

The Debt Limit: History and Recent Increases

This report discusses how the total debt of the federal government can increase, an historical overview of debt limits, and how the current economic slowdown has led to higher deficits and thereby a series of debt limit increases, as well as legislation related to these increases.
Date: March 7, 2011
Creator: Austin, D. Andrew & Levit, Mindy R.
Object Type: Report
System: The UNT Digital Library
Permanent Normal Trade Relations (PNTR) Status for Russia and U.S.-Russian Economic Ties (open access)

Permanent Normal Trade Relations (PNTR) Status for Russia and U.S.-Russian Economic Ties

Granting Russia permanent normal trade relations (PNTR) status requires a change in law because Russia is prohibited from receiving unconditional and permanent NTR under Title IV of the Trade Act of 1974. This provision includes the so-called Jackson-Vanik amendment. Extension of PNTR has implications for Russia's accession to the World Trade Organization (WTO). This report examines this legislative issue in the context of Russian accession to the WTO and U.S.-Russian economic ties.
Date: March 7, 2011
Creator: Cooper, William H.
Object Type: Report
System: The UNT Digital Library
Transatlantic Regulatory Cooperation: Background and Analysis (open access)

Transatlantic Regulatory Cooperation: Background and Analysis

This report discusses commercial ties between the United States and the 27-member European Union. These ties are substantial, growing, and mutually beneficial, but differences in regulatory approaches limit an even more integrated marketplace from developing. This report is intended to serve as an introduction and primer on this complicated, broad, and often highly technical set of issues.
Date: March 7, 2011
Creator: Ahearn, Raymond J.
Object Type: Report
System: The UNT Digital Library
Multilateral Development Banks: Overview and Issues for Congress (open access)

Multilateral Development Banks: Overview and Issues for Congress

Multilateral Development Banks (MDBs) are international institutions that provide financial assistance, typically in the form of loans and grants, to developing countries in order to promote economic and social development. This report provides an overview of the MDBs and highlights major current issues for Congress. The first section discusses the history of the MDBs, their operations, major donor contributions, and their organization. The second section discusses issues of particular interest to Congress, including the effectiveness of the MDBs; congressional legislation authorizing and appropriating U.S. contributions to the MDBs; congressional oversight of the MDBs; and U.S. commercial interests in the MDBs.
Date: March 7, 2011
Creator: Nelson, Rebecca M.
Object Type: Report
System: The UNT Digital Library
The Greensheet (Houston, Tex.), Vol. 44, No. 68, Ed. 1 Thursday, March 7, 2013 (open access)

The Greensheet (Houston, Tex.), Vol. 44, No. 68, Ed. 1 Thursday, March 7, 2013

Free weekly newspaper that includes business and classified advertising.
Date: March 7, 2013
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History