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Appraised Values on Tax Returns: Burdens on Taxpayers Could Be Reduced and Selected Practices Improved
A letter report issued by the Government Accountability Office with an abstract that begins "Appraisers most prominent role relative to the three types of tax returns GAO studied is in the valuation of estates. In the most recent years for which GAO had data, appraisers were likely involved in the valuation of property worth from $75 billion to $167 billion reported on estate tax returns in 2009. In contrast, less than $17 billion worth of gifts in 2009 and less than $10 billion in noncash contributions in 2008 likely involved an appraiser. Gift tax returns that likely used appraisers had higher audit rates than gift returns that were unlikely to have appraisers. The use of appraisers was not associated with higher audit rates for estate tax returns and individual returns with noncash contributions."
Date:
June 5, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Defense Infrastructure: Actions Taken to Improve the Management of Utility Privatization, but Some Concerns Remain
A letter report issued by the Government Accountability Office with an abstract that begins "Department of Defense (DOD) installations have about 2,600 electric, water, wastewater, and natural gas utility systems valued at about $50 billion. In 1997, DOD decided that privatization was the preferred method for improving utility systems, and Congress approved legislative authority for privatizing DOD's utility systems with Public Law No. 105-85. DOD estimates that some utility privatization contracts will cost over $100 million. In a May 2005 report, GAO identified several management weaknesses in DOD's implementation of the program. The Fiscal Year 2006 National Defense Authorization Act required GAO to evaluate and report on changes to the utility privatization program since May 2005. Accordingly, this report updates the status of the program and discusses the effect of DOD's changes on the concerns noted last year. To conduct this review, GAO summarized program status and costs, assessed DOD's changes to program guidance and in other areas, and reviewed the services' implementation of the changes."
Date:
September 5, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Child Care: Multiple Factors Could Have Contributed to the Recent Decline in the Number of Children Whose Families Receive Subsidies
A letter report issued by the Government Accountability Office with an abstract that begins "As Congress considers reauthorization of the laws which provide funding for the Child Care and Development Fund (CCDF), there is interest in understanding what accounts for recent trends in child care subsidy receipt among eligible families and what research says about subsidies' effects on parents' ability to obtain and maintain employment. The U.S. Department of Health and Human Services (HHS) administers CCDF, but states have flexibility in its implementation. As requested, GAO examined: (1) trends in federal estimates of the number and proportion of eligible children and families who receive child care subsidies, (2) factors that may affect trends in estimates of the number of children served, and (3) what is known about the extent to which access to subsidies supports low-income parents' employment. To address these issues, GAO reviewed recent federal estimates of the number and proportion of eligible children and families served; conducted a survey of state child care administrators in 50 states and the District of Columbia; interviewed HHS officials, state officials in four selected states, and researchers and experts in child care subsidies; and reviewed research on the relationship between subsidy receipt …
Date:
May 5, 2010
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Obstruction of Justice: An Abridged Overview of Related Federal Criminal Laws
This report briefly discusses obstruction of justice, which is defined as the frustration of governmental purposes by violence, corruption, destruction of evidence, or deceit. This is an abridged version of CRS Report RL34304, Obstruction of Justice: An Overview of Some of the Federal Statutes That Prohibit Interference with Judicial, Executive, or Legislative Activities, by Charles Doyle, without the footnotes, quotations, or citations to authority found in the longer report.
Date:
November 5, 2010
Creator:
Doyle, Charles
System:
The UNT Digital Library
Obstruction of Congress: An Abridged Overview of Federal Criminal Laws Relating to Interference with Congressional Activities
This report briefly discusses obstruction of justice, specifically regarding Congressional activities. Obstruction of justice is defined as the frustration of governmental purposes by violence, corruption, destruction of evidence, or deceit. This is an abridged version of CRS Report RL34304, Obstruction of Congress: A Brief Overview of Federal Law Relating to Interference with Congressional Activities, by Charles Doyle, without the footnotes, quotations, or citations to authority found in the longer report.
Date:
November 5, 2010
Creator:
Doyle, Charles
System:
The UNT Digital Library
Critical Infrastructure Protection: Update to National Infrastructure Protection Plan Includes Increased Emphasis on Risk Management and Resilience
A letter report issued by the Government Accountability Office with an abstract that begins "According to the Department of Homeland Security (DHS), there are thousands of facilities in the United States that if destroyed by a disaster could cause casualties, economic losses, or disruptions to national security. The Homeland Security Act of 2002 gave DHS responsibility for leading and coordinating the nation's effort to protect critical infrastructure and key resources (CIKR). Homeland Security Presidential Directive 7 (HSPD-7) defined responsibilities for DHS and certain federal agencies--known as sector-specific agencies (SSAs)--that represent 18 industry sectors, such as energy. In accordance with the Homeland Security Act and HSPD-7, DHS issued the National Infrastructure Protection Plan (NIPP) in June 2006 to provide the approach for integrating the nation's CIKR. GAO was asked to study DHS's January 2009 revisions to the NIPP in light of a debate over whether DHS has emphasized protection--to deter threats, mitigate vulnerabilities, or minimize the consequences of disasters---rather than resilience---to resist, absorb, or successfully adapt, respond to, or recover from disasters. This report discusses (1) how the 2009 NIPP changed compared to the 2006 NIPP and (2) how DHS and SSAs addressed resiliency as part of their planning efforts. GAO …
Date:
March 5, 2010
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Obstruction of Justice: An Overview of Some of the Federal Statutes That Prohibit Interference with Judicial, Executive, or Legislative Activities
Obstruction of justice is the frustration of governmental purposes by violence, corruption, destruction of evidence, or deceit. It is a federal crime. In fact, federal obstruction of justice laws are legion; too many for even passing reference to all of them in a single report. This is a brief description of the some of the more prominent.
Date:
November 5, 2010
Creator:
Doyle, Charles
System:
The UNT Digital Library
Export Controls: Agencies Should Assess Vulnerabilities and Improve Guidance for Protecting Export-Controlled Information at Universities
A letter report issued by the Government Accountability Office with an abstract that begins "Foreign students and scholars have made substantial contributions to U.S. research efforts and technology development. However, according to a federal government intelligence assessment, foreign access to sensitive U.S. technology has imposed a significant but unquantifiable cost to the United States. Given this risk, GAO was asked to (1) describe the nature of the research at universities and identify steps they take to comply with export controls and (2) assess efforts by the Departments of Commerce and State--the key export control agencies--to determine the risk of export violations in university research. GAO reviewed Commerce and State export control programs and met with officials from 13 universities, selected based on their foreign student populations, applications for export licenses, and federal grants and contracts."
Date:
December 5, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Obstruction of Congress: A Brief Overview of Federal Law Relating to Interference with Congressional Activities
Obstruction of justice is the frustration of governmental purposes by violence, corruption, destruction of evidence, or deceit. It is a federal crime. In fact, federal obstruction of justice laws are legion; too many for even passing reference to all of them in a single report. This is a brief description of those that outlaw interference with congressional activities.
Date:
November 5, 2010
Creator:
Doyle, Charles
System:
The UNT Digital Library
Telework for Executive Agency Employees: A Side-by-Side Comparison of Legislation Pending in the 111th Congress
This report discusses legislation (S. 707 and H.R. 1722) designed to foster the development of telework in executive agencies of the federal government.
Date:
October 5, 2010
Creator:
Schwemle, Barbara L.
System:
The UNT Digital Library
Food Safety on the Farm: Federal Programs and Legislative Action
In recent years, major outbreaks of foodborne illnesses, product recalls, and reports about unsafe food imports have caused some to question the adequacy of the U.S. food safety system. Stakeholders appear to agree that an optimal system should encompass a comprehensive, preventive approach to food safety, focusing on those foods and points in the food system that pose the greatest public health risks, starting at the point of production - that is, on farms and ranches. This report discusses differing opinions on this topic, as well as related legislation.
Date:
October 5, 2010
Creator:
Johnson, Renée
System:
The UNT Digital Library
Proliferation Security Initiative (PSI)
In May 2003, President George W. Bush formed the Proliferation Security Initiative (PSI) to increase international cooperation in interdicting shipments of weapons of mass destruction (WMD), their delivery systems, and related materials. This report provides background information on the initiative, as well as a general overview and proposed changes and expansions to the initiative.
Date:
November 5, 2010
Creator:
Nikitin, Mary Beth
System:
The UNT Digital Library
Border Security: DHS's Efforts to Modernize Key Enforcement Systems Could be Strengthened
A letter report issued by the Government Accountability Office with an abstract that begins ""
Date:
December 5, 2013
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
House Committee Chairs: Considerations, Decisions, and Actions as One Congress Ends and a New Congress Begins
This report addresses some of the critical matters a House committee chair confronts from the time of the early organization meetings in November to approximately the spring district work-period in March or April. The report is divided into the following sections: Transition, Administrative Matters, Committee Organization, Committee Procedure and the Role of the Chair, Procedural Tools for Committee Chairs, Floor Consideration and the Role of the Chair, and Legislative Issues and Agenda.
Date:
October 5, 2010
Creator:
Schneider, Judy & Koempel, Michael L.
System:
The UNT Digital Library
E-Filing Tax Returns: Penalty Authority and Digitizing More Paper Return Data Could Increase Benefits
A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) goal is to receive 80 percent of all major types of tax returns electronically by 2012. Legislation passed in November 2009 supports the 80 percent goal for individual income tax returns by requiring tax return preparers who file more than 10 individual returns per year to file them electronically, or e-file. GAO was asked to review IRS's implementation of this e-file mandate. Specifically, GAO (1) described e-file rates and preparers' experiences implementing the mandate, (2) assessed IRS's plans to enforce the mandate, (3) assessed IRS's analysis of options for digitizing more data from paper returns, and (4) determined whether there are any tax forms IRS cannot accept electronically and assessed IRS's plans for adding them to the e-file system. To conduct these analyses, GAO reviewed IRS processing data and e-file planning documents, and interviewed IRS officials and 26 members of national preparer organizations."
Date:
October 5, 2011
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Health-Care-Associated Infections in Hospitals: An Overview of State Reporting Programs and Individual Hospital Initiatives to Reduce Certain Infections
A letter report issued by the Government Accountability Office with an abstract that begins "Health-care-associated infections (HAI) are infections that patients acquire while receiving treatment for other conditions. Normally treated with antimicrobial drugs, HAIs are a growing concern as exposure to multidrug-resistant organisms (MDRO) becomes more common. Infections caused by MDROs, such as methicillin-resistant Staphylococcus aureus (MRSA), lead to longer hospital stays, higher treatment costs, and higher mortality. In response to demands for more public information on HAIs, some states began to establish HAI public reporting systems. The federal Centers for Disease Control and Prevention (CDC) developed a system--the National Healthcare Safety Network (NHSN)--to collect HAI data from hospitals and some states have chosen to use it for their programs. In addition, some hospitals have adopted initiatives to reduce MRSA by routinely testing some or all patients and isolating those who test positive for MRSA from contact with other patients. GAO was asked to examine (1) the design and implementation of state HAI public reporting systems, (2) the initiatives hospitals have undertaken to reduce MRSA infections, and (3) the experience of certain early-adopting hospitals in overcoming challenges to implement such initiatives. GAO interviewed state officials, reviewed documents, and surveyed or …
Date:
September 5, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Raising the Tax Rates on High-Income Taxpayers: Pros and Cons
This report focuses on the debate over whether the top two marginal tax rates should be permitted to rise back to their 2001 levels, once the temporary tax provisions known as the "Bush tax cuts" expire on December 31, 2010. The report discusses arguments for and against raising the tax rates.
Date:
November 5, 2010
Creator:
Noto, Nonna A.
System:
The UNT Digital Library
South Florida Ecosystem Restoration: A Land Acquisition Plan Would Help Identify Lands That Need to Be Acquired
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the importance of land acquisition to the success of the South Florida Ecosystem Restoration Initiative, focusing on: (1) what the South Florida Ecosystem Restoration Task Force did to identify and acquire lands needed to accomplish the goals of the initiative from 1996 through 1999; and (2) what the Department of the Interior did to help ensure that it maximized the acreage purchased--that is, bought as much land as possible, with $200 million in Farm Bill grants."
Date:
April 5, 2000
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Information Technology: Census Bureau Needs to Improve Its Risk Management of Decennial Systems
A letter report issued by the Government Accountability Office with an abstract that begins "Automation and information technology (IT) are expected to play a critical role in the 2010 decennial census. The Census Bureau plans to spend about $3 billion on automation and technology that are to improve the accuracy and efficiency of census collection, processing, and dissemination. The Bureau is holding what it refers to as a Dress Rehearsal, during which it plans to conduct operational testing that includes the decennial systems. In view of the importance of IT acquisitions to the upcoming census, GAO was asked to (1) determine the status and plans for four key IT acquisitions, including schedule and cost, and (2) assess whether the Bureau is adequately managing associated risks. To achieve its objectives, GAO analyzed acquisition documents and the projects' risk management activities and compared these activities to industry standards."
Date:
October 5, 2007
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
VA Health Care: Key Challenges to Aligning Capital Assets and Enhancing Veterans' Care
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) operates one of the nation's largest health care systems. In 1999, GAO reported on VA's aged, obsolete capital assets, noting that better management of these assets could significantly reduce VA's operating costs. GAO also noted that VA could reinvest the savings to enhance veterans' health care. In response, VA initiated its Capital Asset Realignment for Enhanced Services (CARES) process to identify what health care services it should provide in which locations through fiscal year 2022. CARES resulted in decisions to realign inpatient services at some VA facilities and to leave services as currently aligned at others. VA did not complete inpatient alignment decisions across VA for long-term care and mental health services and for inpatient services at some facilities because VA lacked sufficient information on demand for such care and other factors. GAO was asked to examine key challenges VA will face in completing and implementing CARES. This report discusses three key challenges: (1) developing information to complete inpatient alignment decisions, (2) improving management of excess property, and (3) determining priorities for purchasing care to improve access. GAO's analysis is …
Date:
August 5, 2005
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Defense Business Transformation: Achieving Success Requires a Chief Management Officer to Provide Focus and Sustained Leadership
A letter report issued by the Government Accountability Office with an abstract that begins "In 2005, GAO added the Department of Defense's (DOD) approach to business transformation to its high-risk list because (1) DOD's improvement efforts were fragmented, (2) DOD lacked an integrated and enterprisewide business transformation plan, and (3) DOD had not designated a senior official at the right level with the right authority to be responsible for overall business transformation efforts. This report assesses (1) the progress DOD has made in setting up a management framework for overall business transformation efforts and (2) the challenges DOD faces in maintaining and ensuring the success of those efforts. GAO conducted this work under the Comptroller General's authority to conduct evaluations under his own initiative. In conducting its work, GAO compared DOD's actions to key practices of successful transformations."
Date:
September 5, 2007
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
National Flood Insurance Program: FEMA's Management and Oversight of Payments for Insurance Company Services Should Be Improved
A letter report issued by the Government Accountability Office with an abstract that begins "Extraordinary recent flood events raise serious questions about the solvency of the National Flood Insurance Program (NFIP), which is administered by the Federal Emergency Management Agency (FEMA). The NFIP is largely implemented by private insurance companies that sell and service policies and adjust claims under the Write Your Own (WYO) Program. This report, prepared under the authority of the Comptroller General, examines (1) how much FEMA paid the WYO companies in recent years for operating costs and how FEMA determined payment amounts; (2) how FEMA's approach to determining operating costs assures that payments are reasonable estimates of companies' expenses; and (3) how FEMA assures that financial and management controls are in place for the WYO program and operate as intended. To do these assessments, GAO interviewed FEMA and insurance officials, and analyzed statutes, regulations, payment data, methodologies, and audits of WYO companies."
Date:
September 5, 2007
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Border Security: Despite Progress, Weaknesses in Traveler Inspections Exist at Our Nation's Ports of Entry
A letter report issued by the Government Accountability Office with an abstract that begins "U.S. Customs and Border Protection (CBP) is responsible for keeping terrorists and other dangerous people from entering the country while also facilitating the cross-border movement of millions of travelers. CBP carries out this responsibility at 326 air, sea, and land ports of entry. In response to a congressional request, GAO examined CBP traveler inspection efforts, the progress made and the challenges that remain in staffing and training at ports of entry, and the progress CBP has made in developing strategic plans and performance measures for its traveler inspection program. This is a public version of a For Official Use Only report GAO issued on October 5, 2007. To conduct its work, GAO reviewed and analyzed CBP data and documents related to inspections, staffing, and training, interviewed managers and officers, observed inspections at eight major air and land ports of entry, and tested inspection controls at eight small land ports of entry. Information the Department of Homeland Security (DHS) deemed sensitive has been redacted."
Date:
November 5, 2007
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Federal Facility Security: Additional Actions Needed to Help Agencies Comply with Risk Assessment Methodology Standards
A letter report issued by the Government Accountability Office with an abstract that begins "Three of the nine selected agencies' risk assessment methodologies that GAO reviewed—the Department of Energy (DOE), the Department of Justice (DOJ), and the Department of State (State)—fully align with the Interagency Security Committee's (ISC) risk assessment standards, but six do not—the Department of the Interior (DOI), the Department of Veterans Affairs (VA), the Federal Protective Service (FPS), the Federal Emergency Management Agency (FEMA), the Nuclear Regulatory Commission (NRC), and the Office of Personnel Management (OPM). As a result, these six agencies may not have a complete understanding of the risks facing approximately 52,000 federal facilities and may be less able to allocate security resources cost-effectively at the individual facility level or across the agencies' facility portfolios. ISC's The Risk Management Process for Federal Facilities ( RMP ) standard requires that agencies' facility risk assessment methodologies must (1) consider all of the undesirable events identified in the RMP as possible risks to federal facilities, and (2) assess the threat, consequences, and vulnerability to specific undesirable events. Six of the nine agencies' methodologies GAO reviewed do not align with ISC's standards because the methodologies do not (1) consider …
Date:
March 5, 2014
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library