International Taxation: Large U.S. Corporations and Federal Contractors with Subsidiaries in Jurisdictions Listed as Tax Havens or Financial Privacy Jurisdictions (open access)

International Taxation: Large U.S. Corporations and Federal Contractors with Subsidiaries in Jurisdictions Listed as Tax Havens or Financial Privacy Jurisdictions

A letter report issued by the Government Accountability Office with an abstract that begins "Many U.S. corporations operate globally and have foreign subsidiaries. The subsidiaries may be created, for example, to take advantage of sales opportunities or favorable labor conditions. In some cases they may be used to reduce taxes. GAO was asked to update its 2004 report on large federal contractors with subsidiaries in countries sometimes called tax havens because of low taxes and a general lack of transparency. In response, GAO determined how many of the 100 largest publicly traded U.S. corporations and the 100 largest publicly traded U.S. federal contractors have subsidiaries in jurisdictions listed as tax havens or financial privacy jurisdictions. GAO (1) combined three lists of such jurisdictions created by governmental, international, and academic sources and (2) identified large publicly traded U.S. corporations and federal contractors and the locations of their subsidiaries using the Fortune 500 list, a federal contracting Web site, and a Securities and Exchange Commission (SEC) database."
Date: December 18, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
United Nations Peacekeeping: Challenges Obtaining Needed Resources Could Limit Further Large Deployments and Should Be Addressed in U.S. Reports to Congress (open access)

United Nations Peacekeeping: Challenges Obtaining Needed Resources Could Limit Further Large Deployments and Should Be Addressed in U.S. Reports to Congress

A letter report issued by the Government Accountability Office with an abstract that begins "The United Nations (UN) supports U.S. interests in maintaining international security by deploying and operating 16 peacekeeping operations in locations in conflict, including Darfur, Lebanon, and Haiti. Over the past 10 years, the number of deployed UN personnel increased from about 41,000 peacekeepers and civilian staff to about 109,000 in 2008. In this report on the UN's capacity to deploy further operations, GAO was asked to examine (1) the evolution of UN peacekeeping operations in the past 10 years; (2) the likely characteristics of a potential new peacekeeping operation, given this evolution; (3) the challenges, if any, the UN would face deploying this operation; and (4) U.S. efforts to support and report on UN peacekeeping. GAO reviewed UN documents, developed a methodology to assess the requirements for a potential new operation with UN assistance, interviewed UN headquarters and mission officials, and assessed U.S. government documents on UN peacekeeping."
Date: December 18, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Bankruptcy: Judiciary Should Take Further Steps to Make Bankruptcy Data More Accessible (open access)

Bankruptcy: Judiciary Should Take Further Steps to Make Bankruptcy Data More Accessible

A letter report issued by the Government Accountability Office with an abstract that begins "There have been long-standing questions about a lack of comprehensive and reliable information on consumer bankruptcies. The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (Bankruptcy Reform Act) required the federal judiciary's Administrative Office of the U.S. Courts (AOUSC) to collect and report certain additional bankruptcy statistics and required the U.S. Trustee Program, which oversees bankruptcy case administration, to develop uniform final reports that provide certain specified data about each case. GAO was asked to examine the (1) availability and accessibility of data from the personal bankruptcy system and (2) potential benefits and limitations of the new data requirements of the Bankruptcy Reform Act in addressing these issues. GAO examined bankruptcy data systems and obtained documentation and interviewed staff from AOUSC, bankruptcy courts, and the Trustee Program; groups representing consumers and creditors; data providers; and academic researchers and other stakeholders."
Date: December 18, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Disaster Recovery: FEMA's Public Assistance Grant Program Experienced Challenges with Gulf Coast Rebuilding (open access)

Disaster Recovery: FEMA's Public Assistance Grant Program Experienced Challenges with Gulf Coast Rebuilding

A letter report issued by the Government Accountability Office with an abstract that begins "The devastation caused by the 2005 Gulf Coast hurricanes presented the nation with unprecedented rebuilding challenges. The Federal Emergency Management Agency's (FEMA) Public Assistance (PA) grant program is a key tool for providing funds to support recovery, including rebuilding public schools, roads, and utilities. GAO was asked to examine the amount of PA grants FEMA has provided for rebuilding the Gulf Coast; challenges in the day-to-day operation of the PA program; and human capital challenges; as well as actions taken to address them. Toward this end, GAO reviewed relevant laws, PA regulations and procedures, and analyzed data from FEMA's National Emergency Management Information System. GAO also interviewed federal officials from FEMA and the Department of Homeland Security's (DHS) Office of the Federal Coordinator for Gulf Coast Rebuilding as well as more than 60 officials from state government and eight localities in Louisiana and Mississippi."
Date: December 18, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Inspectors General: Actions Needed to Improve Audit Coverage of NASA (open access)

Inspectors General: Actions Needed to Improve Audit Coverage of NASA

A letter report issued by the Government Accountability Office with an abstract that begins "GAO was asked to review the National Aeronautics and Space Administration (NASA) Office of Inspector General (OIG) and provide information on (1) the audit and investigative coverage of NASA; (2) the NASA OIG's audit and investigative accomplishments; (3) the NASA OIG's budget and staffing levels, including staff attrition rates; and (4) the results of external reviews of the NASA OIG. GAO obtained information from NASA OIG reports, interviews, and documentation."
Date: December 18, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Filling Advice and Consent Positions at the Outset of a New Administration (open access)

Filling Advice and Consent Positions at the Outset of a New Administration

In its 2004 report, the 9/11 Commission identified what it perceived were shortcomings in the appointment process during presidential transitions. This report examines the advice and consent appointment process during such transitional periods, including the selection and vetting of PAS positions, temporary staffing and differences in the length of the appointment process for cabinet members compared to sub-cabinet members.
Date: December 18, 2008
Creator: Hogue, Henry B.; Bearden, Maureen & Palmer, Betsy
System: The UNT Digital Library