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Tax Compliance: Opportunities Exist to Improve Tax Compliance of Applicants for State Business Licenses
A letter report issued by the Government Accountability Office with an abstract that begins "The California Department of Industrial Relations, Division of Labor Standards Enforcement (DLSE), requires applicants for California business licenses in three industries--farm labor contracting, garment manufacturing, and car washing and polishing--to be in compliance with federal employment tax obligations to qualify. Based on questions about whether the Internal Revenue Service (IRS) is fully using data from state and local governments to reduce the tax gap, GAO was asked to analyze (1) the extent to which requiring a demonstration of federal tax compliance to qualify for a state business license has the potential to improve federal tax compliance and (2) what opportunities exist for increasing arrangements that require federal tax compliance to qualify for state business licensing. To address these objectives, GAO analyzed IRS administrative and tax data. GAO identified California as a case study. GAO interviewed IRS and state officials and contacted revenue officials in the 50 states and the District of Columbia."
Date:
June 15, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
U.S. Labor Force Statistics: Illustrative Simulations of the Likely Effects of Underrepresenting Unauthorized Residents
A letter report issued by the Government Accountability Office with an abstract that begins "In times of economic uncertainty as well as in times of stability, policymakers and the public rely on labor force statistics, such as the unemployment rate, to provide important information on the current state of the economy. These statistics, published by the Department of Labor's Bureau of Labor Statistics (BLS), include key figures that are based on data obtained from the Current Population Survey (CPS). The CPS, a household interview survey administered by the Department of Commerce's U.S. Census Bureau, is designed to represent the entire United States civilian noninstitutional population. However, certain U.S. residents--specifically, foreign-born persons who are not authorized to live here, to whom the Government Accountability Office (GAO) refers as unauthorized residents in this report--may not be represented in CPS data to the same extent as the general population. Little research has been done on whether potential underrepresentation of the unauthorized population might noticeably affect labor statistics, but policy efforts that depend on valid and reliable labor force statistics would benefit from such information. GAO agreed with the Bureau of Labor Statistics to examine issues concerning unauthorized residents' impact on labor force statistics. …
Date:
November 30, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Social Security Administration: Service Delivery Plan Needed to Address Baby Boom Retirement Challenges
A letter report issued by the Government Accountability Office with an abstract that begins "Millions of people rely on the services of Social Security Administration (SSA) field offices. In fiscal year 2008, SSA's approximately 1,300 field offices provided service to about 44 million customers. People visit field offices to apply for Social Security cards, apply for retirement and disability benefits, establish direct deposit, and a host of other services. Over the last several years, staffing reductions have challenged field offices' ability to manage work while continuing to deliver quality customer service. To better understand the challenges SSA faces in delivering quality customer service, GAO was asked to determine (1) the effect that staffing reductions are having on field office operations and (2) the challenges SSA faces in meeting service delivery needs in the future and the agency's plan for addressing them. In May 2008, GAO reported initial observations on the effects of reduced staff levels. To conduct this work, GAO interviewed SSA headquarters and field officials and analyzed various data on SSA's workloads and customer service."
Date:
January 9, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Defense Acquisitions: Production and Fielding of Missile Defense Components Continue with Less Testing and Validation Than Planned
A letter report issued by the Government Accountability Office with an abstract that begins "The Missile Defense Agency (MDA) has spent about $56 billion and will spend about $50 billion more through 2013 to develop a Ballistic Missile Defense System (BMDS). GAO was directed to assess the annual progress MDA made in developing the BMDS as well as improvements in accountability and transparency in agency operations, management processes, and the new block strategy. To accomplish this, GAO reviewed contractor cost, schedule, and performance; tests completed; and the assets fielded during 2008. GAO also reviewed pertinent sections of the U.S. Code, acquisition policy, and the activities of the new Missile Defense Executive Board (MDEB). An appendix on the effect the cancellation of a Ground-based Midcourse Defense flight test had on BMDS development is also included."
Date:
March 13, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Coast Guard: Better Logistics Planning Needed to Aid Operational Decisions Related to the Deployment of the National Security Cutter and Its Support Assets
A letter report issued by the Government Accountability Office with an abstract that begins "As part of its more than $24 billion Deepwater program to replace aging vessels and aircraft with new or upgraded assets, the Coast Guard is preparing the National Security Cutter (NSC) for service. GAO previously reported on Deepwater assets' deployment delays and the Coast Guard's management of the Deepwater program. GAO was legislatively directed to continue its oversight of the Deepwater program. As a result, this report addresses: (1) the operational effects, if any, of delays in the delivery of the NSC and its support assets of unmanned aircraft and small boats; (2) Coast Guard plans for mitigating any operational effects and any associated costs of these plans; and (3) the extent to which the Coast Guard has plans, to include cost estimates, for phasing in logistics support of the NSC while phasing out support for the High Endurance Cutter (HEC) it is replacing. GAO's work is based on analyses of the (1) operational capabilities and maintenance plans of the NSC and its support assets and (2) data on the HECs' condition; comparison of an NSC and HEC; and, interviews with Coast Guard officials."
Date:
July 17, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Department of State: Additional Steps Needed to Address Continuing Staffing and Experience Gaps at Hardship Posts
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of State (State) has designated about two-thirds of its 268 overseas posts as hardship posts. Staff working at such posts often encounter harsh conditions, including inadequate medical facilities and high crime. Many of these posts are vital to U.S. foreign policy objectives and need a full complement of staff with the right skills to carry out the department's priorities. As such, State offers staff at these posts a hardship differential--an additional adjustment to basic pay--to compensate officers for the conditions they encounter and as a recruitment and retention incentive. GAO was asked to assess (1) State's progress in addressing staffing gaps at hardship posts since 2006 and the effect of any remaining gaps, and (2) the extent to which State has used incentives to address staffing gaps at hardship posts. GAO analyzed State data; reviewed relevant documents; met with officials in Washington, D.C.; and conducted fieldwork in five hardship posts."
Date:
September 17, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Flood Insurance: Opportunities Exist to Improve Oversight of the WYO Program
A letter report issued by the Government Accountability Office with an abstract that begins "Since 2004, private insurance companies participating in the Federal Emergency Management Agency's (FEMA) Write-Your-Own (WYO) program have collected an average of $2.3 billion in premiums annually and, of this amount, have been paid or allowed to retain an average of $1 billion per year. Questions have been raised about FEMA's oversight of the program in light of the debts FEMA has incurred since the 2005 hurricanes. GAO placed NFIP on its high-risk list and issued several reports addressing the challenges the program faces. This report addresses the methods FEMA uses for determining the rates at which WYOs are paid, its marketing bonus system for WYOs, its adherence to financial control requirements for the WYO program, and alternatives to the current system. To do this work, we reviewed and analyzed FEMA's data and policies and procedures and obtained the views of select WYOs and flood insurance experts."
Date:
August 21, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Financial Markets Regulation: Financial Crisis Highlights Need to Improve Oversight of Leverage at Financial Institutions and across System
A letter report issued by the Government Accountability Office with an abstract that begins "The Emergency Economic Stabilization Act directed GAO to study the role of leverage in the current financial crisis and federal oversight of leverage. GAO's objectives were to review (1) how leveraging and deleveraging by financial institutions may have contributed to the crisis, (2) regulations adopted by federal financial regulators to limit leverage and how regulators oversee compliance with the regulations, and (3) any limitations the current crisis has revealed in regulatory approaches used to restrict leverage and regulatory proposals to address them. To meet these objectives, GAO built on its existing body of work, reviewed relevant laws and regulations and academic and other studies, and interviewed regulators and market participants."
Date:
July 22, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Defined Benefit Plans: Proposed Plan Buyouts by Financial Firms Pose Potential Risks and Benefits
A letter report issued by the Government Accountability Office with an abstract that begins "Some U.S. financial and pension consulting firms have recently proposed alternatives to terminating a defined benefit (DB) pension plan and contracting with insurance companies to pay promised benefits. In their proposals, a plan sponsor would typically transfer the assets and liabilities of a hard-frozen DB plan--one in which all participant benefit accruals have ceased--along with additional money, to a financial entity, which would become the new sponsor. Such buyouts would have implications for participants, plan sponsors, and the Pension Benefit Guaranty Corporation (PBGC), the federal agency that insures private DB plans. This report addresses the following questions: (1) What is the basic model of proposed sales of frozen DB plans to third-party financial firms and how does it compare with a standard plan termination? (2) What are the potential risks and benefits of plan buyouts for participants, PBGC, plan sponsors, and other stakeholders? To address these questions, GAO reviewed proposed models for plan buyouts and analyzed regulatory and statutory issues associated with terminations and buyouts. GAO also interviewed labor and pension advocacy groups, pension regulatory agencies, and pension experts."
Date:
March 16, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Troubled Asset Relief Program: June 2009 Status of Efforts to Address Transparency and Accountability Issues
A letter report issued by the Government Accountability Office with an abstract that begins "GAO's fifth report on the Troubled Asset Relief Program (TARP) follows up on prior recommendations. It also reviews (1) activities that had been initiated or completed under TARP as of June 12, 2009; (2) the Department of the Treasury's Office of Financial Stability's (OFS) hiring efforts and use of contractors; and (3) TARP performance indicators. To do this, GAO reviewed signed agreements and other relevant documentation and met with officials from OFS, contractors, and financial regulators."
Date:
June 17, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Nuclear Security: Better Oversight Needed to Ensure That Security Improvements at Lawrence Livermore National Laboratory Are Fully Implemented and Sustained
A letter report issued by the Government Accountability Office with an abstract that begins "In April 2008, the Department of Energy's (DOE) security inspection at Lawrence Livermore National Laboratory (LLNL) found significant weaknesses, particularly in LLNL's protective force's ability to assure the protection of weapons-grade (special) nuclear material. LLNL is overseen by the National Nuclear Security Administration (NNSA), a separately organized agency within DOE, and managed by a contractor. NNSA is planning to remove most of the special nuclear material from LLNL. GAO was asked to (1) characterize security deficiencies identified in the 2008 inspection; (2) determine the factors that contributed to these deficiencies; (3) identify LLNL's corrective actions to address security deficiencies; and (4) assess LLNL's plan to permanently remove the riskiest special nuclear material from its site. To conduct this work, GAO visited LLNL, reviewed numerous documents and plans, and interviewed LLNL and NNSA security officials."
Date:
March 16, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Depot Maintenance: Improved Strategic Planning Needed to Ensure That Army and Marine Corps Depots Can Meet Future Maintenance Requirements
A letter report issued by the Government Accountability Office with an abstract that begins "The Army and Marine Corps maintenance depots provide critical support to ongoing military operations in Iraq and Afghanistan and are heavily involved in efforts to reset the force. The Department of Defense (DOD) has an interest in ensuring that the depots remain operationally effective, efficient, and capable of meeting future maintenance requirements. In 2008, in response to direction by the Office of the Secretary of Defense (OSD), the Army and the Marine Corps each submitted a depot maintenance strategic plan. Our objective was to evaluate the extent to which these plans provide comprehensive strategies for meeting future depot maintenance requirements. GAO determined whether the plans were consistent with the criteria for developing a results-oriented management framework and fully addressed OSD's criteria."
Date:
September 17, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Internal Revenue Service: Review of the Fiscal Year 2010 Budget Request
A letter report issued by the Government Accountability Office with an abstract that begins "The financing of the federal government depends largely on the Internal Revenue Service's (IRS) ability to administer the tax laws, which includes providing service to taxpayers and enforcing the law so that individuals and businesses pay the taxes they owe. The President's fiscal year 2010 budget request details how IRS intends to allocate its resources to achieve these goals while also continuing its investment modernizing its tax processing systems. GAO was asked to (1) describe budget trends, including dollars and full time equivalents; (2) describe legislative proposals that, if enacted, could result in savings or increased revenues; (3) describe the requested increases in funding for new initiatives; (4) assess return on investment (ROI) information; and (5) assess and the status of the Business Systems Modernization (BSM) program. To do this, GAO compared the budget request to prior years, analyzed key documents, and interviewed IRS officials"
Date:
June 3, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Secure Border Initiative: Technology Deployment Delays Persist and the Impact of Border Fencing Has Not Been Assessed
A letter report issued by the Government Accountability Office with an abstract that begins "Securing the nation's borders from illegal entry of aliens and contraband, including terrorists and weapons of mass destruction, continues to be a major challenge. In November 2005, the Department of Homeland Security (DHS) announced the launch of the Secure Border Initiative (SBI), a multiyear, multibillion dollar program aimed at securing U.S. borders and reducing illegal immigration. Within DHS, U.S. Custom and Border Protection's (CBP) SBI program is responsible for developing a comprehensive border protection system using technology, known as SBInet, and tactical infrastructure--fencing, roads, and lighting. GAO was asked to provide periodic updates on the status of the program. This report addresses (1) the extent to which CBP has implemented SBInet and the impact of delays that have occurred, and (2) the extent to which CBP has deployed tactical infrastructure and assessed its results. To do this work, GAO reviewed program schedules, status reports, and previous GAO work; interviewed DHS and CBP officials, among others; and visited three SBI sites where initial technology or fencing had been deployed at the time of GAO's review."
Date:
September 9, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Defense Management: DOD Needs to Improve Program Management, Policy, and Testing to Enhance Ability to Field Operationally Useful Non-lethal Weapons
A letter report issued by the Government Accountability Office with an abstract that begins "Nonlethal weapons (NLW) provide an alternative when lethal force is undesirable. The Department of Defense (DOD) defines NLW as those that are explicitly designed and primarily employed to incapacitate personnel or materiel, while minimizing fatalities, permanent injury to personnel, and undesired damage to property and the environment. DOD created the Joint Non-Lethal Weapons Program in 1996 to have centralized responsibility for the development of NLW and coordinate requirements among the services. GAO was asked to review the status of NLW programs within DOD and the military services by identifying the extent to which (1) DOD and the Joint Non-Lethal Weapons Program have developed and fielded NLW since the program's inception; (2) DOD has established and implemented policy, doctrine, and training for NLW; and (3) DOD has conducted testing and evaluation prior to fielding NLW. GAO reviewed and analyzed DOD and service plans, guidance, and doctrine and interviewed officials associated with NLW development."
Date:
April 21, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Combating Illicit Financing: Treasury's Office of Terrorism and Financial Intelligence Could Manage More Effectively to Achieve Its Mission
A letter report issued by the Government Accountability Office with an abstract that begins "In 2004, Congress combined preexisting and newly created units to form the Office of Terrorism and Financial Intelligence (TFI) within the Department of the Treasury (Treasury). TFI's mission is to integrate intelligence and enforcement functions to (1) safeguard the financial system against illicit use and (2) combat rogue nations, terrorist facilitators, and other national security threats. In the 5 years since TFI's creation, questioned have been raised about how TFI is managed and allocates its resources. As a result, GAO was asked to analyze how TFI (1) implements its functions, particularly in collaboration with interagency partners, (2) conducts strategic resource planning, and (3) measures its performance. To conduct this analysis, GAO reviewed Treasury and TFI planning documents, performance reports, and workforce data, and interviewed officials from Treasury and its key interagency partners."
Date:
September 24, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Coast Guard: As Deepwater Systems Integrator, Coast Guard Is Reassessing Costs and Capabilities but Lags in Applying Its Disciplined Acquisition Approach
A letter report issued by the Government Accountability Office with an abstract that begins "The Deepwater Program includes efforts to build or modernize ships and aircraft and to procure other capabilities. In 2002, the Coast Guard contracted with Integrated Coast Guard Systems (ICGS) to manage the acquisition as systems integrator. After a series of project failures, the Coast Guard announced in April 2007 that it would take over the lead role, with future work on individual assets bid competitively, and a program baseline of $24.2 billion was set. In June 2008, GAO reported on the Coast Guard's progress and made several recommendations, which the Coast Guard and the Department of Homeland Security (DHS) have addressed. In response to a Senate report accompanying the DHS Appropriations Bill, 2009, GAO addressed (1) efforts to manage Deepwater, (2) changes in cost and schedule of the assets, and (3) efforts to build an acquisition workforce. GAO reviewed Coast Guard and DHS documents and interviewed officials."
Date:
July 14, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
International Aviation: Federal Efforts Help Address Safety Challenges in Africa, but Could Benefit from Reassessment and Better Coordination
A letter report issued by the Government Accountability Office with an abstract that begins "The African continent is important to U.S. economic, strategic, and foreign policy interests, and efforts have been made to improve commerce and connectivity to benefit the two regions. However, the continent has the highest aviation accident rate in the world, which has hindered progress. Recognizing the importance of improving aviation safety in Africa, the United States and the international aviation community have worked to improve aviation safety in Africa. This congressionally requested report discusses (1) challenges in improving aviation safety in Africa, (2) key U.S. efforts to improve aviation safety in Africa and the extent to which they address the identified challenges, and (3) international efforts to improve aviation safety in Africa. To address these issues, GAO synthesized literature and aviation safety data, interviewed federal officials, and visited four African countries."
Date:
June 16, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
State Children's Health Insurance Program: CMS Should Improve Efforts to Assess whether SCHIP Is Substituting for Private Insurance
A letter report issued by the Government Accountability Office with an abstract that begins "Congress created the State Children's Health Insurance Program (SCHIP) to reduce the number of uninsured children in low-income families that do not qualify for Medicaid. States have flexibility in structuring their SCHIP programs, and their income eligibility limits vary. Concerns have been raised that individuals might substitute SCHIP for private health insurance--known as crowd-out. GAO was asked to examine the Centers for Medicare & Medicaid Services' (CMS) and states' efforts to minimize crowd-out and determine whether it should be a concern. GAO examined (1) CMS's guidance to states for minimizing crowd-out and assessment of whether it should be a concern and (2) states' policies to minimize crowd-out and how they assess whether it should be a concern. To do the work, GAO reviewed federal laws and guidance, examined state annual reports, and interviewed CMS officials. GAO also interviewed SCHIP officials from nine states."
Date:
February 20, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
NASA: Constellation Program Cost and Schedule Will Remain Uncertain Until a Sound Business Case Is Established
A letter report issued by the Government Accountability Office with an abstract that begins "NASA's Constellation program is developing the Ares I Crew Launch Vehicle and the Orion Crew Exploration Vehicle as the agency's first major efforts in a plan to return to the moon and eventually send humans to Mars. GAO has issued a number of reports and testimonies on various aspects of this program, and made several recommendations. GAO was asked to assess NASA's progress in implementing GAO's recommendations for the Ares I and Orion projects, and identify risks the program faces. GAO analyzed NASA plans and schedules, risk mitigation information, and contract performance data relative to knowledge-based acquisition practices identified in prior GAO reports, and interviewed government officials and contractors."
Date:
August 26, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
School Meal Programs: Experiences of the States and Districts That Eliminated Reduced-price Fees
A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2008, about 31 million children participated in the National School Lunch Program and more than 10 million children participated in the School Breakfast Program each school day. The U.S. Department of Agriculture's (USDA) Food and Nutrition Service (FNS) spent $11.7 billion on the school meal programs in that year. The majority of school meals are provided for free or at a reduced price to low-income students. Some states and school districts have chosen to implement programs that eliminate the reduced-price fee (known as ERP programs) and instead provide free meals to students eligible for the reduced fee. GAO was asked to provide information on (1) what is known about the states and districts that have eliminated the reduced-price fee for school meals, (2) the experiences of states and districts that have ERP programs with respect to participation, errors, and costs, and (3) the factors that may help or hinder the establishment or continuation of ERP programs. To obtain this information, GAO interviewed FNS officials, interviewed officials from state- and district-level programs, and conducted a Web-based survey of the 35 districts identified as having …
Date:
July 17, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Job Corps: Better Targeted Career Training and Improved Preenrollment Information Could Enhance Female Residential Student Recruitment and Retention
A letter report issued by the Government Accountability Office with an abstract that begins "Established in 1964, Job Corps is the nation's largest residential, educational, and career training program for economically disadvantaged youths. Administered by the Department of Labor (Labor), Job Corps received about $1.6 billion in program year 2007 and served about 60,000 students. Some have expressed concern that Job Corps centers are not meeting planned enrollment goals, particularly for women. To address these concerns, GAO reviewed the (1) extent to which Job Corps centers are operating at or near capacity for residential students; (2) major factors that affect the recruitment and retention of residential students, particularly females; and (3) steps, if any, Labor has taken to address the recruitment and retention of residential students. To address these objectives, GAO analyzed Labor's enrollment data, surveyed Job Corps recruiters and center directors, and visited seven Job Corps centers."
Date:
June 2, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Aviation Security: Federal Air Marshal Service Has Taken Actions to Fulfill Its Core Mission and Address Workforce Issues, but Additional Actions Are Needed to Improve Workforce Survey
A letter report issued by the Government Accountability Office with an abstract that begins "By deploying armed air marshals onboard selected flights, the Federal Air Marshal Service (FAMS), a component of the Transportation Security Administration (TSA), plays a key role in helping to protect approximately 29,000 domestic and international flights operated daily by U.S. air carriers. GAO was asked to examine (1) FAMS's operational approach or "concept of operations" for covering flights, (2) to what extent this operational approach has been independently evaluated, and (3) the processes and initiatives FAMS established to address workforce-related issues. GAO analyzed documented policies and procedures regarding FAMS's operational approach and a July 2006 classified report based on an independent evaluation of that approach. Also, GAO analyzed employee working group reports and other documentation of FAMS's processes and initiatives for addressing workforce-related issues, and interviewed the FAMS Director, other senior officials, and 67 air marshals (selected to reflect a range in levels of experience). This report is the public version of a restricted report (GAO-09-53SU) issued in December 2008."
Date:
January 14, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Information Security: Securities and Exchange Commission Needs to Consistently Implement Effective Controls
A letter report issued by the Government Accountability Office with an abstract that begins "In carrying out its mission to ensure that securities markets are fair, orderly, and efficiently maintained, the Securities and Exchange Commission (SEC) relies extensively on computerized systems. Effective information security controls are essential to ensure that SEC's financial and sensitive information is protected from inadvertent or deliberate misuse, disclosure, or destruction. As part of its audit of SEC's financial statements, GAO assessed (1) the status of SEC's actions to correct previously reported information security weaknesses and (2) the effectiveness of SEC's controls for ensuring the confidentiality, integrity, and availability of its information systems and information. To do this, GAO examined security policies and artifacts, interviewed pertinent officials, and conducted tests and observations of controls in operation."
Date:
March 16, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library