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Improper Payments and Recovery Audits: Legislation, Implementation, and Analysis
This report discusses the reports on improper payments and recovery audits that were first issued for FY2004 and the efforts to reduce and ultimately eliminate billions of dollars in improper payments made by federal agencies each fiscal year, Congress passed the Improper Payments Information Act (IPIA; P.L. 107-300; 116 Stat. 2350) in 2002.
Date:
October 18, 2013
Creator:
Hatch, Garrett
Object Type:
Report
System:
The UNT Digital Library
Army Corps of Engineers: Water Resource Authorizations, Appropriations, and Activities
This report summarizes congressional authorization and appropriations processes for the Corps. It also discusses agency activities under general authorities. Congress directs the Corps through authorizations, appropriations, and oversight of its studies, construction projects, and other activities.
Date:
October 18, 2013
Creator:
Carter, Nicole T. & Stern, Charles V.
Object Type:
Report
System:
The UNT Digital Library
Renewable Energy and Energy Efficiency Incentives: A Summary of Federal Programs
This report describes federal programs that provide grants, loans, loan guarantees, and other direct or indirect incentives for energy efficiency, energy conservation, and renewable energy. For each program, the report provides the administering agency, authorizing statute(s), annual funding, and the program expiration date. The appendixes provide summary information in a tabular format and also list recently expired programs.
Date:
October 18, 2013
Creator:
Cunningham, Lynn J. & Roberts, Beth A.
Object Type:
Report
System:
The UNT Digital Library
Senior Recital: 2012-10-18 - P. Manzell Bledsoe, tenor saxophone/flute; Jaeyoung Chang, guitar/arranger
Access:
Use of this item is restricted to the UNT Community
A senior recital presented at the UNT College of Music Kenton Hall.
Date:
October 18, 2012
Creator:
Bledsoe, P. Manzell & Chang, Jaeyoung
Object Type:
Sound
System:
The UNT Digital Library
Senior Recital: 2013-03-18 - Christopher Walker, composer
Access:
Use of this item is restricted to the UNT Community
A senior recital was performed at the UNT College of Music Voertman Hall.
Date:
March 18, 2013
Creator:
Walker, Christopher
Object Type:
Sound
System:
The UNT Digital Library
Senior Recital: 2012-11-18 - Leslee Becker, cello
Access:
Use of this item is restricted to the UNT Community
A senior recital presented at the UNT College of Music Recital Hall.
Date:
November 18, 2012
Creator:
Becker, Leslee
Object Type:
Sound
System:
The UNT Digital Library
Senior Recital: 2012-11-18 - Tyler Tolles, percussion
Access:
Use of this item is restricted to the UNT Community
A senior recital presented at the UNT College of Music Voertman Hall.
Date:
November 18, 2012
Creator:
Tolles, Tyler
Object Type:
Sound
System:
The UNT Digital Library
Faculty Recital: 2012-01-18 - Hammer Clavier Trio
Access:
Use of this item is restricted to the UNT Community
A faculty recital performed at the UNT College of Music Voertman Hall.
Date:
January 18, 2012
Creator:
Roberts, Cynthia; Whear, Allen & Hammer, Christoph
Object Type:
Sound
System:
The UNT Digital Library
Child Labor in America: History, Policy, and Legislative Issues
This report examines the historical issue of child labor in America and summarizes legislation that has been introduced from the 108th Congress to the 113th Congress.
Date:
November 18, 2013
Creator:
Mayer, Gerald
Object Type:
Report
System:
The UNT Digital Library
The Federal Communications Commission: Current Structure and Its Role in the Changing Telecommunications Landscape
The report discusses the Federal Communications Commission (FCC)-Related Congressional Actions in the 112th Congress.
Date:
November 18, 2013
Creator:
Figliola, Patricia Moloney
Object Type:
Report
System:
The UNT Digital Library
Guest Artist Recital and Student Recital: 2011-02-18 - Songs and Scenes by Jake Heggie
Access:
Use of this item is restricted to the UNT Community
A student and guest artist recital performed at the UNT College of Music Voertman Hall.
Date:
February 18, 2011
Creator:
Heggie, Jake, 1961-
Object Type:
Video
System:
The UNT Digital Library
Homeland Security: DHS Requires More Disciplined Investment Management to Help Meet Mission Needs
A letter report issued by the Government Accountability Office with an abstract that begins "Nearly all of the Department of Homeland Security (DHS) program managers GAO surveyed reported their programs had experienced significant challenges. Sixty-eight of the 71 respondents reported they experienced funding instability, faced workforce shortfalls, or their planned capabilities changed after initiation, and most survey respondents reported a combination of these challenges. DHS lacks the data needed to accurately measure program performance, but GAO was able to use survey results, information DHS provided to Congress, and an internal DHS review from March 2012 to identify 42 programs that experienced cost growth, schedule slips, or both. GAO gained insight into the magnitude of the cost growth for 16 of the 42 programs, which increased from $19.7 billion in 2008 to $52.2 billion in 2011, an aggregate increase of 166 percent."
Date:
September 18, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Private Pensions: Changes Needed to Better Protect Multiemployer Pension Benefits
A letter report issued by the Government Accountability Office with an abstract that begins "Thirty years ago Congress enacted protections to ensure that participants in multiemployer pension plans received their promised benefits. These defined benefit plans are created by collective bargaining agreements covering more than one employer. Today, these plans provide pension coverage to over 10.4 million participants in approximately 1,500 multiemployer plans insured by the Pension Benefit Guaranty Corporation (PBGC). In this report, GAO examines (1) the current status of nation's multiemployer plans; (2) steps PBGC takes to monitor the health of these plans; (3) the structure of multiemployer plans in other countries; and (4) statutory and regulatory changes that could help plans provide participants with the benefits they are due. To address these questions, GAO analyzed government and industry data and interviewed government officials, pension experts and plan practitioners in the United States, the Netherlands, Denmark, United Kingdom, and Canada."
Date:
October 18, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Securities And Exchange Commission: Continued Management Attention Would Strengthen Internal Supervisory Controls
A letter report issued by the Government Accountability Office with an abstract that begins "After the passage of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) in 2010, the Securities and Exchange Commission's (SEC) Office of Compliance Inspections and Examinations, Division of Corporation Finance, and Division of Enforcement (herein "the offices") established a working group that developed an internal supervisory control framework. Internal supervisory controls include the processes established by management to help ensure that procedures applicable to staff are performed completely, consistent with applicable policies and procedures, and remain current. The overall control framework is generally consistent with federal internal control standards, which includes identifying and assessing risks, identifying and assessing internal controls, and reporting the results of testing to management and Congress."
Date:
April 18, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Government Transparency: Efforts to Improve Information on Federal Spending
Testimony issued by the Government Accountability Office with an abstract that begins "The Office of Management and Budget (OMB) and other federal agencies have taken steps to improve federal spending data available on USAspending.gov. This effort to publicly display comprehensive data arose from the federal Funding Accountability and Transparency Act of 2006, which required OMB to establish a free, publicly accessible website containing data on federal awards and subawards. OMB launched USAspending.gov in December 2007 to meet these requirements. As GAO reported in 2010, while OMB had satisfied most of the requirements associated with the act, such as establishing the site with required data elements and search capability, it had only partially satisfied the requirement to establish a pilot program to test the collection and display of subaward data and had not met the requirements to include subaward data by January 2009, or to report to Congress on the sites usage. Also, GAO found that from a sample of 100 awards on USAspending.gov, each award had at least one data error and that USAspending.gov did not include information on grants from programs at 9 agencies for fiscal year 2008. Subsequently, OMB and agencies have taken steps to improve the site …
Date:
July 18, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Management Report: Improvements Are Needed in Internal Control Over Financial Reporting for the Troubled Asset Relief Program
Correspondence issued by the Government Accountability Office with an abstract that begins "The Emergency Economic Stabilization Act of 2008 (EESA) requires that we annually audit the financial statements of the Troubled Asset Relief Program (TARP), which is implemented by the Office of Financial Stability (OFS). On November 15, 2010, we issued our audit report including (1) an unqualified opinion on OFS's financial statements for TARP as of and for the fiscal years ended September 30, 2010, and 2009, and (2) an opinion that OFS maintained effective internal control over financial reporting as of September 30, 2010. We also reported that our tests of OFS's compliance with selected provisions of laws and regulations for the fiscal year ended September 30, 2010, disclosed no instances of noncompliance. Our November 2010 audit report concluded that although certain internal controls could be improved, OFS maintained, in all material respects, effective internal control over financial reporting as of September 30, 2010, that provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the financial statements would be prevented or detected and corrected on a timely basis. Our audit report also identified a significant deficiency in OFS's internal control over its accounting and financial …
Date:
April 18, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Defense Logistics: Additional Oversight and Reporting for the Army Logistics Modernization Program Are Needed
A letter report issued by the Government Accountability Office with an abstract that begins "The Logistics Modernization Program (LMP) is an Army business system that is intended to replace the aging Army systems that manage inventory and depot repair operations. From 1999 through 2009, the Army expended more than $1 billion for LMP. LMP was originally scheduled to be completed by 2005, but after the first deployment in July 2003, the Army delayed fielding because of significant problems. The Army later decided to field the system in two additional deployments: the second in May 2009 and the third in October 2010. GAO was asked to evaluate the extent to which the Army will achieve the intended functionality (e.g., supply chain management and materiel maintenance) from LMP for the commands, depots, and arsenals participating in the third deployment. To do this, GAO reviewed Army plans and policies related to LMP and met with Army officials at three Army commands and several third deployment sites."
Date:
November 18, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Veterans' Benefits: Pension Benefit Programs
The Department of Veterans Affairs (VA) administers several pension benefit programs for veterans as well as their surviving spouses and dependent children. The most current pension programs available (for those meeting the eligibility criteria on or after January 1, 1979) are the Improved Disability Pension for certain low-income veterans and the Improved Death Pension for certain low-income surviving spouses or children of veterans. There is also a special pension for Medal of Honor recipients. This report describes these programs, including the eligibility criteria and current benefit levels. This report will be updated as needed to reflect legislative activity and changes to benefits or eligibility requirements.
Date:
October 18, 2010
Creator:
Scott, Christine & Davis, Carol D.
Object Type:
Report
System:
The UNT Digital Library
U.S. Postal Service: Proposed Health Plan Could Improve Financial Condition, but Impact on Medicare and Other Issues Should Be Weighed before Approval
A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Postal Service (USPS) would likely realize large financial gains from its proposed health care plan, primarily by increasing retirees use of Medicare. Specifically, USPS estimates that its plan would reduce its retiree health benefit liability by $54.6 billion, thereby eliminating its unfunded retiree health benefit liability. The plan would also reduce USPSs required total annual health care payments by an estimated $7.8 billion in the first year of implementation and by $33.2 billion over the first 5 years of implementation. USPS also projects that relative to the total annual health care payments it would expect to make (reflecting its stated inability to make prefunding payments to fund retiree health benefits), its new plan would reduce its payments by $2.1 billion in the first year of implementation and $12.4 billion over 5 years. USPS also projects that its plan would increase the more than $550 billion that the federal government spends annually for Medicare by $1.0 billion in the first year and an average of about $1.3 billion annually in the first 5 years of its health planabout 0.2 percent of Medicares annual costs. GAO …
Date:
July 18, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Student Loans: Impact of Loan Limit Increases on College Prices Is Difficult to Discern
A letter report issued by the Government Accountability Office with an abstract that begins "For more than a decade, college prices have been rising consistently and have continued to rise at a gradual pace after the Stafford loan limit increases were enacted in 2008 and 2009. However, it is difficult to determine if a direct relationship exists between increases in college prices and the Stafford loan limit increases because of the confluence of many other factors that occurred around the time the loan limit increases took effect. Specifically, when the loan limit increases took effect, the nation was in a recession, which created one of the most tumultuous and complex economic environments in recent history. GAO's analysis found that the economic effects of the recession, which affected families' employment, income, and net worth make it difficult to isolate the impact the recession had on students' decisions to borrow money to finance college expenses versus the impact of the loan limit increases. Further, federal, state, and institutional aid available to students also increased significantly around the same time the loan limit increases went into effect. It is difficult to determine the extent to which the increased availability of this financial aid …
Date:
February 18, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
License Suspensions for Nondriving Offenses: Practices in Four States That May Ease the Financial Impact on Low-Income Individuals
A letter report issued by the Government Accountability Office with an abstract that begins "States suspend driver's licenses for a variety of offenses that are not directly related to driving safety. For example, all states have procedures to suspend licenses for child support arrearages. In addition, a majority of states issue suspensions for such offenses as failure to pay court or motor vehicle fines or maintain proper insurance. While recognizing that license suspension can be an effective tool for encouraging compliance with various laws, some policymakers and advocacy groups have raised concerns that certain drivers may face suspension because of their limited ability to meet financial obligations. They have also raised concerns that suspensions make it difficult for some low-income individuals to maintain or find work, and may make it more challenging for them to pay fines or meet child support obligations. Additionally, they have raised concerns that suspensions for nondriving offenses may clog court systems and divert resources to activities that do not improve traffic safety. Although the federal government has a limited role with regard to driver's licenses, federal law promotes nondriving suspensions in two circumstances. First, as a condition of federal funding for their child support enforcement …
Date:
February 18, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Audit: Federal Deposit Insurance Corporation Funds' 2010 and 2009 Financial Statements
A letter report issued by the Government Accountability Office with an abstract that begins "Created in 1933 to insure bank deposits and promote sound banking practices, the Federal Deposit Insurance Corporation (FDIC) plays an important role in maintaining public confidence in the nation's financial system. FDIC administers the Deposit Insurance Fund (DIF), which protects bank and savings deposits, and the Federal Savings and Loan Insurance Corporation (FSLIC) Resolution Fund (FRF), which was created to close out the business of the former FSLIC. Section 17 of the Federal Deposit Insurance Act, as amended, requires GAO to annually audit the financial statements of the DIF and the FRF. GAO is responsible for obtaining reasonable assurance about whether FDIC's financial statements for the DIF and the FRF are presented fairly in all material respects, in conformity with U.S. generally accepted accounting principles, and whether FDIC maintained effective internal control over financial reporting, and for testing FDIC's compliance with selected laws and regulations."
Date:
March 18, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
International Climate Change: A Negotiations Side-by-Side
This report discusses various cooperative international efforts to address the issue of global climate change. The two major international agreements discussed in a side-by-side comparison are the 1997 Kyoto Protocol and the 2010 Copenhagen Accord. The report discusses how many observers are hoping that initiatives carried out under the Copenhagen Accord may help bridge divides between the various tracks and economic groupings established under the Kyoto Protocol.
Date:
November 18, 2010
Creator:
Leggett, Jane A.
Object Type:
Report
System:
The UNT Digital Library
Low-Income Home Energy Assistance Program: Greater Fraud Prevention Controls Are Needed
A letter report issued by the Government Accountability Office with an abstract that begins "Federally funded at about $5 billion a year, the Low-Income Home Energy Assistance Program (LIHEAP) provides financial assistance to low-income households for heating and cooling costs. The Department of Health and Human Services (HHS) awards LIHEAP funds based on low-income populations and other factors. Grantees--states, the District of Columbia, territories, and Indian tribes and tribal organizations--then provide energy assistance payments to low-income households. GAO was asked to audit (1) the risk of fraud and abuse in LIHEAP in selected states; (2) case studies of fraudulent, improper, and abusive LIHEAP activity; and (3) key weaknesses in the design of LIHEAP's internal controls framework. To meet these objectives, GAO analyzed LIHEAP data from seven states for fraud indicators, interviewed federal and state officials, performed investigations, and conducted proactive testing in two states using a bogus company, individuals, addresses, and documents. The seven states were primarily selected based on size of LIHEAP grant and availability of centralized database."
Date:
June 18, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library