Resource Type

Tax Gap: Actions Needed to Address Noncompliance with S Corporation Tax Rules (open access)

Tax Gap: Actions Needed to Address Noncompliance with S Corporation Tax Rules

A letter report issued by the Government Accountability Office with an abstract that begins "S corporations are one of the fastest growing business types, accounting for nearly 4 million businesses in 2006. However, long-standing problems with S corporation compliance produce revenue losses in individual income taxes and employment taxes. GAO was asked to (1) describe the reasons businesses choose to become S corporations, (2) analyze types of S corporation noncompliance, what IRS has done to address noncompliance, and options to improve compliance, and (3) further analyze the extent of shareholder compensation noncompliance and identify options for improving compliance. GAO analyzed IRS research and examination data; interviewed IRS officials, examiners and other knowledgeable stakeholders; and reviewed relevant literature."
Date: December 15, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Department of Homeland Security: A Comprehensive Strategy Is Still Needed to Achieve Management Integration Departmentwide (open access)

Department of Homeland Security: A Comprehensive Strategy Is Still Needed to Achieve Management Integration Departmentwide

Testimony issued by the Government Accountability Office with an abstract that begins "Significant management challenges exist for the Department of Homeland Security (DHS) as it continues to integrate its varied management processes, policies, and systems in areas such as financial management and information technology. These activities are primarily led by the Under Secretary for Management (USM), department management chiefs, and management chiefs in DHS's seven components. This testimony summarizes a new GAO report (GAO-10-131) that examined (1) the extent to which DHS has developed a comprehensive strategy for management integration that includes the characteristics recommended in GAO's earlier 2005 report, (2) how DHS is implementing management integration, and (3) the extent to which the USM is holding the department and component management chiefs accountable for implementing management integration through reporting relationships. GAO reviewed DHS plans and interviewed DHS management officials."
Date: December 15, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Managing Sensitive Information: Actions Needed to Prevent Unintended Public Disclosures of U.S. Nuclear Sites and Activities (open access)

Managing Sensitive Information: Actions Needed to Prevent Unintended Public Disclosures of U.S. Nuclear Sites and Activities

A letter report issued by the Government Accountability Office with an abstract that begins "On May 7, 2009, the Government Printing Office (GPO) published a 266-page document on its Web site that provided detailed information on civilian nuclear sites, locations, facilities, and activities in the United States. At the request of the Speaker of the House, this report determines (1) which U.S. agencies were responsible for the public release of this information and why the disclosure occurred, and (2) what impact, if any, the release of the information has had on U.S. national security. In performing this work, the Government Accountability Office (GAO) analyzed policies, procedures, and guidance for safeguarding sensitive information and met with officials from four executive branch agencies involved in preparing the document, the White House, the House of Representatives, and GPO."
Date: December 15, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Formula Grants: Funding for the Largest Federal Assistance Programs Is Based on Census-Related Data and Other Factors (open access)

Formula Grants: Funding for the Largest Federal Assistance Programs Is Based on Census-Related Data and Other Factors

A letter report issued by the Government Accountability Office with an abstract that begins "Many federal assistance programs are funded by formula grants that have historically relied at least in part on population data from the decennial census and related data to allocate funds. In June 2009, the Census Bureau reported that in fiscal year 2007 the federal government obligated over $446 billion through funding formulas that rely at least in part on census and related data. Funding for federal assistance programs continues to increase. Government Accountability Office (GAO) was asked to determine (1) how much the federal government obligates to the largest federal assistance programs based on the decennial census and related data, and how the Recovery Act changed that amount; and (2) what factors could affect the role of population in grant funding formulas. To answer these objectives, GAO identified the 10 largest federal assistance programs in each of the fiscal years 2008 and 2009 based on data from the President's fiscal year 2010 budget. GAO reviewed statutes, agency reports, and other sources to obtain illustrative examples of how different factors could affect the role of population data in grant funding."
Date: December 15, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library