Resource Type

Defined Benefit Pensions: Survey Results of the Nation's Largest Private Defined Benefit Plan Sponsors (open access)

Defined Benefit Pensions: Survey Results of the Nation's Largest Private Defined Benefit Plan Sponsors

A letter report issued by the Government Accountability Office with an abstract that begins "The number of private defined benefit (DB) pension plans, an important source of retirement income for millions of Americans, has declined substantially over the past two decades. For example, about 92,000 single-employer DB plans existed in 1990, compared to just under 29,000 single-employer plans today. Although this decline has been concentrated among smaller plans, there is a widespread concern that large DB plans covering many participants have modified, reduced, or otherwise frozen plan benefits in recent years. GAO was asked to examine (1) what changes employers have made to their pension and benefit offerings, including to their defined contribution (DC) plans and health offerings over the last 10 years or so, and (2) what changes employers might make with respect to their pensions in the future, and how these changes might be influenced by changes in pension law and other factors. To gather information about overall changes in pension and health benefit offerings, GAO asked 94 of the nation's largest DB plan sponsors to participate in a survey; 44 of these sponsors responded. These respondents represent about one-quarter of the total liabilities in the nation's single-employer …
Date: March 30, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Identity Theft: Some Outreach Efforts to Promote Awareness of New Consumer Rights Are Under Way (open access)

Identity Theft: Some Outreach Efforts to Promote Awareness of New Consumer Rights Are Under Way

A letter report issued by the Government Accountability Office with an abstract that begins "The Fair and Accurate Credit Transactions (FACT) Act of 2003 which amended the Fair Credit Reporting Act (FCRA), contains provisions intended to help consumers remedy the effects of identity theft. For example, section 609(e) of the amended FCRA gives identity theft victims the right to obtain records of fraudulent business transactions, and section 609(d) requires the Federal Trade Commission (FTC) to develop a model summary of identity theft victims' rights. This report provides information on (1) outreach efforts to inform consumers, businesses, and law enforcement entities about section 609(e); (2) the views of relevant groups on the provision's expected impact; and (3) FTC's process for developing its model summary of rights and views on the summary's potential usefulness."
Date: June 30, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Assisted Living: Examples of State Efforts to Improve Consumer Protections (open access)

Assisted Living: Examples of State Efforts to Improve Consumer Protections

A letter report issued by the General Accounting Office with an abstract that begins "Assisted living facilities provide help with activities of daily living in a residential setting for individuals who cannot live independently but do not require 24-hour skilled nursing care. In 2002, over 36,000 assisted living facilities served approximately 900,000 residents. The states establish and enforce licensing standards for these institutions. Because states have taken widely differing approaches to regulating and supporting assisted living, they can potentially learn from each other's experiences as they consider changes to their own policies. GAO was asked to review challenges faced by consumers and providers of assisted living and seek out notable state initiatives addressing those challenges in three selected areas: (1) disclosure of full and accurate information to consumers, (2) state assistance to providers to meet licensing requirements, and (3) procedures for addressing residents' complaints. We identified specific examples of individual programs in Florida, Texas, Washington, Georgia, and Massachusetts that highlighted different approaches in these three areas, which other states might wish to consider emulating."
Date: April 30, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Financial Audit: Independent and Special Counsel Expenditures for the Six Months Ended March 31, 2004 (open access)

Financial Audit: Independent and Special Counsel Expenditures for the Six Months Ended March 31, 2004

A letter report issued by the Government Accountability Office with an abstract that begins "Pursuant to a legislative requirement, GAO audited the expenditures of two offices of independent counsel and one office of special counsel for the 6 months ended March 31, 2004."
Date: September 30, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Convicted Sex Offenders: Factors That Could Affect the Successful Implementation of Driver's License-Related Processes to Encourage Registration and Enhance Monitoring (open access)

Convicted Sex Offenders: Factors That Could Affect the Successful Implementation of Driver's License-Related Processes to Encourage Registration and Enhance Monitoring

A letter report issued by the Government Accountability Office with an abstract that begins "To enhance public safety, all states have laws requiring convicted sex offenders to register with law enforcement authorities. Because ensuring compliance is a challenge, in part because offenders may move frequently, policy makers are considering a role for motor vehicle agencies. In response to section 636 of the Adam Walsh Child Protection and Safety Act of 2006 (the Walsh Act) and as discussed with congressional committees, this report identifies (1) the various driver's license-related processes that states are using to encourage registration or provide additional monitoring of convicted sex offenders; (2) the level of modifications to states' information technology (IT) capabilities that would be needed, and the key cost factors involved, if a federal law were to require the screening of individuals against the respective state's sex offender registry and the Federal Bureau of Investigation's (FBI) National Sex Offender Registry before issuing a driver's license; and (3) other factors that could affect successful implementation of this type of screening program. To accomplish these objectives, GAO reviewed state statutes and surveyed motor vehicle and public safety agencies in 26 states. The 26 states reflect regional representation, among …
Date: January 30, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Medicaid: CMS Needs More Information on the Billions of Dollars Spent on Supplemental Payments (open access)

Medicaid: CMS Needs More Information on the Billions of Dollars Spent on Supplemental Payments

A letter report issued by the Government Accountability Office with an abstract that begins "The financing of the $299 billion Medicaid program is shared between the federal government and states. States pay qualified providers for covered Medicaid services and receive federal matching funds from the Department of Health & Human Services' (HHS) Centers for Medicare & Medicaid Services (CMS) for expenditures authorized in their state Medicaid plans. In addition to these standard Medicaid payments, most states make supplemental payments to certain providers, which are also matched by federal funds. GAO was asked for information about Medicaid supplemental payments. GAO examined (1) what information states report about supplemental payments on Medicaid expenditure reports and (2) in selected states, how much was distributed as supplemental payments, to what types of providers, and for what purposes. GAO analyzed CMS's Medicaid expenditure reports and surveyed five states that make large supplemental payments."
Date: May 30, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Information Security: Further Efforts Needed to Address Significant Weaknesses at the Internal Revenue Service (open access)

Information Security: Further Efforts Needed to Address Significant Weaknesses at the Internal Revenue Service

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2006, the Internal Revenue Service (IRS) collected about $2.5 trillion in tax payments and paid about $277 billion in refunds. Because IRS relies extensively on computerized systems, effective information security controls are essential to ensuring that financial and taxpayer information is adequately protected from inadvertent or deliberate misuse, fraudulent use, improper disclosure, or destruction. As part of its audit of IRS's fiscal years 2006 and 2005 financial statements, GAO assessed (1) IRS's actions to correct previously reported information security weaknesses and (2) whether controls were effective in ensuring the confidentiality, integrity, and availability of financial and sensitive taxpayer information. To do this, GAO examined IRS information security policies and procedures, guidance, security plans, reports, and other documents; tested controls over five critical applications at three IRS sites; and interviewed key security representatives and management officials."
Date: March 30, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
FDA Advisory Committees: Process for Recruiting Members and Evaluating Potential Conflicts of Interest (open access)

FDA Advisory Committees: Process for Recruiting Members and Evaluating Potential Conflicts of Interest

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Health and Human Services' (HHS) Food and Drug Administration (FDA) has been criticized about how it recruits individuals to become members of its advisory committees and how it grants some determinations that allow members with conflicts of interest to participate in committee meetings. Advisory committee meetings can include both standing and temporary members. Temporary members only serve for a particular meeting. GAO was asked to examine FDA's advisory committee processes. GAO reported on (1) how FDA recruited individuals for membership and evaluated candidates for potential conflicts of interest, (2) barriers that were reported to recruiting qualified individuals to serve on committees, and (3) the proportion of standing and temporary members, and the frequency with which members with conflict of interest determinations participated in meetings. GAO reviewed FDA advisory committee policies and analyzed meeting records for FDA's Center for Biologics Evaluation and Research (CBER), Center for Drug Evaluation and Research (CDER), and Center for Devices and Radiological Health (CDRH). GAO also interviewed individuals familiar with FDA's committee member recruiting process. GAO did not examine the effects of changes in FDA's advisory committee processes resulting …
Date: September 30, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Military Readiness: Joint Policy Needed to Better Manage the Training and Use of Certain Forces to Meet Operational Demands (open access)

Military Readiness: Joint Policy Needed to Better Manage the Training and Use of Certain Forces to Meet Operational Demands

A letter report issued by the Government Accountability Office with an abstract that begins "Military operations in support of the Global War on Terrorism, particularly those in Iraq and Afghanistan, have challenged the Department of Defense's (DOD) ability to provide needed ground forces. Section 354 of the Fiscal Year 2008 National Defense Authorization Act directed GAO to report on a number of military readiness issues. In this report, GAO addresses (1) the extent to which DOD's use of nonstandard forces to meet ground force requirements has impacted the force and (2) the extent to which DOD has faced challenges in managing the training and use of these forces, and taken steps to address any challenges. To address these objectives, GAO analyzed DOD policies, guidance, and data and interviewed department, joint, combatant command, and service officials as well as trainers and over 300 deploying, deployed, and redeploying servicemembers."
Date: May 30, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Contract Management: Guidance Needed to Promote Competition for Defense Task Orders (open access)

Contract Management: Guidance Needed to Promote Competition for Defense Task Orders

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) spends billions of dollars each year acquiring services through task orders issued under multiple-award contracts or the General Services Administration's federal supply schedule program. However, previous GAO and DOD Inspector General reports found that DOD was not obtaining the level of competition on these task orders that Congress had envisioned. Congress responded by enacting section 803 of the National Defense Authorization Act for Fiscal Year 2002, which requires procedures to promote competition and provides when waivers of competition are allowed. In response to a congressional mandate, GAO identified the extent to which selected DOD buying organizations waived the competition requirements of section 803 and determined the level of competition on orders available for competition. For this review, GAO randomly selected 74 orders at five DOD buying organizations."
Date: July 30, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Wildland Fire Rehabilitation and Restoration: Forest Service and BLM Could Benefit from Improved Information on Status of Needed Work (open access)

Wildland Fire Rehabilitation and Restoration: Forest Service and BLM Could Benefit from Improved Information on Status of Needed Work

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2001, Congress and federal agencies, including the Forest Service and Department of the Interior's Bureau of Land Management (BLM), have recognized the importance of rehabilitating and restoring lands unlikely to recover on their own after wildland fires. However, while funding has increased for fire prevention, suppression, and first-year emergency stabilization, it has decreased for rehabilitation (work up to 3 years after fires) and restoration (work beyond the first 3 years). GAO was asked (1) how the Forest Service and BLM plan postfire rehabilitation and restoration projects, (2) how much needed rehabilitation and restoration work they have completed for recent wildland fires, and (3) what challenges the agencies face in addressing their needs."
Date: June 30, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Black Lung Benefits Program: Administrative and Structural Changes Could Improve Miners' Ability to Pursue Claims (open access)

Black Lung Benefits Program: Administrative and Structural Changes Could Improve Miners' Ability to Pursue Claims

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Labor (DOL) Black Lung Benefits Program provides medical and income assistance to coal miners who suffer total disability or death due to lung disease caused by coal dust. To provide insight into DOL's administration of the Black Lung Benefits Program, GAO is reporting on (1) how long it takes to process and resolve black lung benefits claims; (2) at what rate and for what reasons black lung claims and appeals are denied by DOL; and (3) what barriers, if any, confront miners or their survivors in pursuing their claims. GAO collected and analyzed black lung claims and appeals data and interviewed officials at relevant federal agencies, national organizations, and selected local organizations at two sites."
Date: October 30, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Employer-Sponsored Health and Retirement Benefits: Efforts to Control Employer Costs and the Implications for Workers (open access)

Employer-Sponsored Health and Retirement Benefits: Efforts to Control Employer Costs and the Implications for Workers

A letter report issued by the Government Accountability Office with an abstract that begins "Many U.S. workers receive health and pension benefits from employers, and the cost of these benefits represents a growing share of workers' total compensation. Employers have made changes to control these rising costs, contending that these changes will allow them to remain competitive, particularly in an increasingly global market. Some advocacy groups are concerned that workers may receive reduced benefits or incur additional costs as a result of employers' cost-control strategies. Moreover, they contend that these changes may disadvantage certain groups of workers, such as sicker, older, or low-wage workers. GAO was asked to examine the practices employers are using to control the costs of benefits. To evaluate changing employer benefit practices and their potential implications, GAO examined: (1) current and emerging practices employers are using to control the costs of health care benefits; (2) current and emerging practices employers are using to control the costs of retirement benefits; and (3) employers' workforce restructuring changes. GAO reviewed studies of employer benefit trends; interviewed representatives of business, government, labor, and consumer advocacy and research organizations; and reviewed and analyzed data from surveys of employee benefits. The Department …
Date: March 30, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Small Business: The National Veterans Business Development Corporation Faces Challenges in Planning for and Achieving Financial Self-sufficiency (open access)

Small Business: The National Veterans Business Development Corporation Faces Challenges in Planning for and Achieving Financial Self-sufficiency

A letter report issued by the Government Accountability Office with an abstract that begins "The National Veterans Business Development Corporation (The Veterans Corporation) was created under Pub. L. No. 106-50 to provide veterans with small business and entrepreneurship assistance. The Act authorized, and Congress has appropriated to the corporation, $12 million in funding over 4 years, ending September 30, 2004. The Act also required that The Veterans Corporation implement a plan to raise private funds and become a self-sustaining corporation. GAO evaluated the corporation's: (1) efforts in providing small business assistance to veterans; (2) internal controls, including strategic planning; and (3) progress in becoming financially self-sufficient."
Date: August 30, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Elderly Voters: Information on Promising Practices Could Strengthen the Integrity of the Voting Process in Long-term Care Facilities (open access)

Elderly Voters: Information on Promising Practices Could Strengthen the Integrity of the Voting Process in Long-term Care Facilities

A letter report issued by the Government Accountability Office with an abstract that begins "Voting is fundamental to the U.S. democratic system and federal law provides broad protections for people with disabilities, including older voters. Many long-term care facility residents, who often have physical or cognitive impairments, vote by absentee or early ballot. Concerns have been raised about the extent to which states and localities are helping the increasing number of facility residents exercise their right to vote, especially those requiring voting assistance, who may be subject to undue influence or unauthorized completion of their ballot by facility staff or relatives. Given these concerns, GAO was asked to identify the actions taken to facilitate and protect voting for long-term care facility residents at (1) the state level and (2) the local level. To address these objectives, GAO interviewed federal officials, national organizations, and researchers; reviewed Election Assistance Commission (EAC) guidance on voting in long-term care facilities; surveyed state and local election officials; and visited seven localities in the weeks prior to the November 2008 federal election to observe the voting process in long-term care facilities."
Date: November 30, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Acquisitions: Assessments of Selected Weapon Programs (open access)

Defense Acquisitions: Assessments of Selected Weapon Programs

A letter report issued by the Government Accountability Office with an abstract that begins "This is GAO's seventh annual assessment of selected Department of Defense (DOD) weapon programs. The report examines how well DOD is planning and executing its weapon acquisition programs, an area that has been on GAO's high-risk list since 1990. This year's report is in response to the mandate in the joint explanatory statement to the Consolidated Security, Disaster Assistance, and Continuing Appropriations Act, 2009. The report includes (1) an analysis of the overall performance of DOD's 2008 portfolio of 96 major defense acquisition programs and a comparison to the portfolio performance at two other points in time--5 years ago and 1 year ago; (2) an analysis of current cost and schedule outcomes and knowledge attained by key junctures in the acquisition process for a subset of 47 weapon programs--primarily in development--from the 2008 portfolio; (3) data on other factors that could impact program stability; and (4) an update on changes in DOD's acquisition policies. To conduct our assessment, GAO analyzed cost, schedule, and quantity data from DOD's Selected Acquisition Reports for the programs in DOD's 2003, 2007, and 2008 portfolios. GAO also collected data from program …
Date: March 30, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Oversight of Food Safety Activities: Federal Agencies Should Pursue Opportunities to Reduce Overlap and Better Leverage Resources (open access)

Oversight of Food Safety Activities: Federal Agencies Should Pursue Opportunities to Reduce Overlap and Better Leverage Resources

A letter report issued by the Government Accountability Office with an abstract that begins "GAO has documented many problems resulting from the fragmented nature of the federal food safety system and recommended fundamental restructuring to ensure the effective use of scarce government resources. In this report, GAO (1) identified overlaps in food safety activities at USDA, FDA, EPA, and NMFS; (2) analyzed the extent to which the agencies use interagency agreements to leverage resources; and (3) obtained the views of stakeholders."
Date: March 30, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Internet Protocol Version 6: Federal Government in Early Stages of Transition and Key Challenges Remain (open access)

Internet Protocol Version 6: Federal Government in Early Stages of Transition and Key Challenges Remain

A letter report issued by the Government Accountability Office with an abstract that begins "The Internet protocol (IP) provides the addressing mechanism that defines how and where information such as text, voice, music, and video move across interconnected networks. IP version 4 (IPv4), which is widely used today, may not be able to accommodate the increasing number of global users and devices that are connecting to the Internet. As a result, Internet version 6 (IPv6) was developed to increase the amount of available address space. In August 2005, the Office of Management and Budget (OMB) issued a memorandum specifying activities and time frames for federal agencies to transition to IPv6. GAO was asked to determine (1) the status of federal agencies' efforts to transition to IPv6; (2) what emerging applications are being planned or implemented that take advantage of IPv6 features; and (3) key challenges industry and government agencies face as they transition to the new protocol."
Date: June 30, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Cooperative Threat Reduction: DOD Has Improved Its Management and Internal Controls, but Challenges Remain (open access)

Cooperative Threat Reduction: DOD Has Improved Its Management and Internal Controls, but Challenges Remain

A letter report issued by the Government Accountability Office with an abstract that begins "Section 3611 of the National Defense Authorization Act for Fiscal Year 2004 mandates that GAO assess the Department of Defense's (DOD) internal controls for the Cooperative Threat Reduction (CTR) program and their effect on the program's execution. In addressing the mandate, we assessed DOD's management and internal controls over implementing CTR projects since 2003 by using the control standards for the federal government as criteria. In response to the mandate, we focused on those management and internal control areas considered most relevant to CTR project implementation: (1) building a management structure, (2) risk assessments, (3) performance measures, (4) program reviews, (5) communications, and (6) project monitoring. The Congress also mandated that GAO describe the status of DOD's implementation of legislative mandates covering the CTR program."
Date: June 30, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Information Technology: DOD's Acquisition Policies and Guidance Need to Incorporate Additional Best Practices and Controls (open access)

Information Technology: DOD's Acquisition Policies and Guidance Need to Incorporate Additional Best Practices and Controls

A letter report issued by the Government Accountability Office with an abstract that begins "The way in which the Department of Defense (DOD) has historically acquired its business systems has been cited as a root cause for its limited success in delivering promised system capabilities and benefits on time and within budget. In response, DOD recently revised its systems acquisition policies and guidance to incorporate best practices, including those pertaining to business systems. GAO was asked to determine whether DOD's revised systems acquisition policies and guidance (1) are consistent with industry best practices, including those pertaining to commercial component-based systems, and (2) provide the necessary controls to ensure that DOD component organizations adhere to the practices."
Date: July 30, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Maritime Security: Better Planning Needed to Help Ensure an Effective Port Security Assessment Program (open access)

Maritime Security: Better Planning Needed to Help Ensure an Effective Port Security Assessment Program

A letter report issued by the Government Accountability Office with an abstract that begins "Created in the wake of the September 11, 2001, terrorist attacks, the Port Security Assessment Program was designed to evaluate security at the nation's 55 most economically and militarily strategic ports. Implemented by the U.S. Coast Guard, an agency of the Department of Homeland Security, the program focuses on identifying vulnerabilities, suggesting approaches to minimize them, and making the information available to those responsible for developing and implementing portwide security plans. The program has been under way for more than 2 years and has undergone several sets of changes, including the addition of a geographic information system (GIS). GAO was asked to discuss why and how the program changed and assess the Coast Guard's approach for implementing the program in its current form."
Date: September 30, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Medicaid: State and Federal Actions Have Been Taken to Improve Children's Access to Dental Services, but Gaps Remain (open access)

Medicaid: State and Federal Actions Have Been Taken to Improve Children's Access to Dental Services, but Gaps Remain

A letter report issued by the Government Accountability Office with an abstract that begins "Children's access to Medicaid dental services is a long-standing concern. The tragic case of a 12-year-old boy who died from an untreated infected tooth that led to a fatal brain infection renewed attention to this issue. He was enrolled in Medicaid--a joint federal and state program that provides health care coverage, including dental care, for 30 million low-income children--but, like many children in Medicaid, he experienced difficulty finding a dentist who would treat him. At the federal level, the Centers for Medicare & Medicaid Services (CMS), an agency within the Department of Health and Human Services (HHS), oversees Medicaid. In this report, GAO examined (1) state strategies to monitor and improve access to dental care for children in Medicaid and (2) CMS actions since 2007 to improve oversight of Medicaid dental services for children. GAO surveyed all state Medicaid programs and interviewed state and federal officials, and dental researchers and associations"
Date: September 30, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Performance Budgeting: Observations on the Use of OMB's Program Assessment Rating Tool for the Fiscal Year 2004 Budget (open access)

Performance Budgeting: Observations on the Use of OMB's Program Assessment Rating Tool for the Fiscal Year 2004 Budget

A letter report issued by the General Accounting Office with an abstract that begins "The Office of Management and Budget's (OMB) Program Assessment Rating Tool (PART) is meant to provide a consistent approach to evaluating federal programs during budget formulation. To better understand its potential, congressional requesters asked GAO to examine (1) how PART changed OMB's fiscal year 2004 budget decisionmaking process, (2) PART's relationship to the Government Performance and Results Act of 1993 (GPRA), and (3) PART's strengths and weaknesses as an evaluation tool."
Date: January 30, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Emergency Preparedness: Current Emergency Alert System Has Limitations, and Development of a New Integrated System Will Be Challenging (open access)

Emergency Preparedness: Current Emergency Alert System Has Limitations, and Development of a New Integrated System Will Be Challenging

A letter report issued by the Government Accountability Office with an abstract that begins "During emergencies, the public needs accurate and timely information. Through the Emergency Alert System (EAS), the media play a pivotal role, assisting emergency management personnel in communicating to the public. GAO reviewed (1) the media's ability to meet federal requirements for participating in EAS, (2) stakeholder views on the challenges facing EAS and potential changes to it, and (3) the progress made toward developing an integrated alert system. GAO reviewed the Federal Communications Commission's (FCC) proposed rulemaking on EAS and interviewed media outlets, state emergency management officials, and federal agencies responsible for EAS, including FCC and the Federal Emergency Management Agency (FEMA), within the Department of Homeland Security (DHS)."
Date: March 30, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library