1,738 Matching Results

Results open in a new window/tab.

SBA Disaster Loan Program: Accounting Anomalies Resolved but Additional Steps Would Improve Long-Term Reliability of Cost Estimates (open access)

SBA Disaster Loan Program: Accounting Anomalies Resolved but Additional Steps Would Improve Long-Term Reliability of Cost Estimates

A letter report issued by the Government Accountability Office with an abstract that begins "In response to a January 2003 GAO report that identified significant anomalies in the Small Business Administration's (SBA) disaster loan accounts and raised serious concerns about its ability to account for loan sales and estimate program costs, SBA conducted an extensive analysis to identify causes of the anomalies and implemented a number of corrective actions. In light of SBA's actions, GAO undertook a follow-up review to (1) describe the nature of the deficiencies SBA identified, (2) determine whether its corrective actions resolved the deficiencies, and (3) assess whether its procedures provide a reasonable basis for future credit estimates."
Date: April 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information Security: Internal Revenue Service Needs to Remedy Serious Weaknesses over Taxpayer and Bank Secrecy Act Data (open access)

Information Security: Internal Revenue Service Needs to Remedy Serious Weaknesses over Taxpayer and Bank Secrecy Act Data

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) relies extensively on computerized systems to support its financial and mission-related operations. In addition, IRS provides computer processing support to the Financial Crimes Enforcement Network (FinCEN)--another Treasury bureau. As part of IRS's fiscal year 2004 financial statements, GAO assessed (1) the status of IRS's actions to correct or mitigate previously reported weaknesses at one of its critical data processing facilities and (2) the effectiveness of IRS's information security controls in protecting the confidentiality, integrity, and availability of key financial and tax processing systems."
Date: April 15, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Policy and Criteria Used to Assess Potential Commissary Store Closures (open access)

Policy and Criteria Used to Assess Potential Commissary Store Closures

Correspondence issued by the Government Accountability Office with an abstract that begins "As part of its pay and benefits package for service members, the Department of Defense (DOD) operates supermarket-type stores called commissaries to provide service members and their families with groceries and authorized household supplies at the lowest practical price. The Defense Commissary Agency (DeCA), DOD's designated agency for managing commissary stores, operates 273 commissary stores in the United States and abroad. To ensure efficient operation of the commissary stores, all commissary stores are assessed annually to determine whether there should be any operational changes or possible store closures. The Office of the Under Secretary of Defense (Personnel and Readiness), which has oversight responsibility for DeCA operations, can either endorse or change the results of the assessments or direct additional actions. In August 2003, the Office of the Under Secretary of Defense (Personnel and Readiness) proposed that the military services consider the closure of 14 commissary stores not previously under consideration for closure. Subsequently, various members of Congress raised questions about these proposed actions, including whether DOD's policy and criteria for deciding whether to close commissary stores adequately considered the impact on quality of life of service members and …
Date: April 26, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Federal Aviation Administration: Stronger Architecture Program Needed to Guide Systems Modernization Efforts (open access)

Federal Aviation Administration: Stronger Architecture Program Needed to Guide Systems Modernization Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Aviation Administration's (FAA) mission is to promote the safe, orderly, and expeditious flow of air traffic in the U.S. airspace system. To this end, FAA is modernizing its air traffic control systems, a multibillion dollar effort that GAO has designated as a high-risk program. GAO's research into the practices of successful public- and private-sector organizations has shown that developing and using an enterprise architecture, or blueprint, to guide and constrain systems investments is crucial to the success of such a modernization effort. GAO was asked to determine whether FAA has established effective processes for managing the development and implementation of an enterprise architecture."
Date: April 29, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Aviation Fees: Review of Air Carriers' Year 2000 Passenger and Property Screening Costs (open access)

Aviation Fees: Review of Air Carriers' Year 2000 Passenger and Property Screening Costs

A letter report issued by the Government Accountability Office with an abstract that begins "The Aviation and Transportation Security Act (ATSA) authorized the Transportation Security Administration (TSA) to impose an Aviation Security Infrastructure Fee (ASIF) on air carriers to help pay for the costs of aviation security services. To impose the ASIF, TSA issued an Interim Final Rule (IFR) and required air carriers to report their passenger and property screening costs incurred in 2000 on an attachment to the IFR referred to as Appendix A. The 2000 screening costs reported by air carriers were going to be used to establish the ASIF. Based on industry estimates of $1 billion, TSA had estimated that the costs incurred by air carriers in 2000 were $750 million, but the amounts reported by air carriers totaled $319 million, significantly less than expected. To provide the Congress with an independent assessment, the Department of Homeland Security Appropriations Act, 2005 required GAO to review the amount of passenger and property screening costs incurred by air carriers in 2000."
Date: April 18, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Base Act Insurance: Review Needed of Cost and Implementation Issues (open access)

Defense Base Act Insurance: Review Needed of Cost and Implementation Issues

Correspondence issued by the Government Accountability Office with an abstract that begins "Since the Iraq conflict began in March 2003, the Departments of Defense (DOD) and State, the U.S. Agency for International Development, and other federal agencies have issued contracts to perform reconstruction activities in Iraq. The large number of contractors working amid continued violence has raised concerns over the use of contractors to support U.S. military and civilian operations overseas, including the cost of workers' compensation insurance provided to contractor employees in Iraq under the Defense Base Act (DBA). We have received requests from over 100 members of Congress asking us to review a number of Iraq-related issues, including issues associated with DBA insurance. Because of the level of interest in issues dealing with Iraq, the Comptroller General initiated this review under his statutory authority. The objectives of our review were to identify the cost to the U.S. government of insurance coverage purchased under DBA and to assess the act's implementation. DBA provides disability and medical benefits for contractors' and subcontractors' employees injured on the job and death benefits to survivors when those employees are killed."
Date: April 29, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Social Security Statements: Social Security Administration Should Better Evaluate Whether Workers Understand Their Statements (open access)

Social Security Statements: Social Security Administration Should Better Evaluate Whether Workers Understand Their Statements

A letter report issued by the Government Accountability Office with an abstract that begins "The Social Security Statement is the federal government's main document for communicating with more than 140 million workers about their Social Security benefits. By law, the statement must show an individual's annual earnings, payments into Social Security and Medicare, and projected benefits. The Social Security Administration also uses the statement to explain the various types of Social Security benefits and to encourage greater financial planning for retirement. GAO conducted a review to examine (1) how well recipients understand the current statement, (2) how the Social Security Administration is evaluating the statement's understandability, and (3) the promising practices used by private sector companies and other industrial countries. GAO's information was obtained from its national survey and focus groups of statement recipients, a firm that evaluates benefit statements, officials from three other countries (Canada, Sweden, and the United Kingdom), and other experts from the private sector."
Date: April 1, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Nuclear Regulatory Commission: NRC Needs to Do More to Ensure that Power Plants Are Effectively Controlling Spent Nuclear Fuel (open access)

Nuclear Regulatory Commission: NRC Needs to Do More to Ensure that Power Plants Are Effectively Controlling Spent Nuclear Fuel

A letter report issued by the Government Accountability Office with an abstract that begins "Spent nuclear fuel--the used fuel periodically removed from reactors in nuclear power plants--is too inefficient to power a nuclear reaction, but is intensely radioactive and continues to generate heat for thousands of years. Potential health and safety implications make the control of spent nuclear fuel of great importance. The discovery, in 2004, that spent fuel rods were missing at the Vermont Yankee plant in Vermont generated public concern and questions about the Nuclear Regulatory Commission's (NRC) regulation and oversight of this material. GAO reviewed (1) plants' performance in controlling and accounting for their spent nuclear fuel, (2) the effectiveness of NRC's regulations and oversight of the plants' performance, and (3) NRC's actions to respond to plants' problems controlling their spent fuel."
Date: April 8, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal Bureau of Investigation: Accountability over the HIPAA Funding of Health Care Fraud Investigations Is Inadequate (open access)

Federal Bureau of Investigation: Accountability over the HIPAA Funding of Health Care Fraud Investigations Is Inadequate

A letter report issued by the Government Accountability Office with an abstract that begins "The Health Insurance Portability and Accountability Act of 1996 (HIPAA) provided, among other things, funding by transfer to the Federal Bureau of Investigation (FBI) to carry out specific purposes of the Health Care Fraud and Abuse Control Program. Congress expressed concern about a shift in FBI resources from health care fraud investigations to counterterrorism activities after September 11, 2001. Congress asked GAO to review FBI's accountability for the funds transferred under HIPAA for fiscal years 2000 through 2003. GAO determined (1) whether FBI had an adequate approach for ensuring the proper use of the HIPAA transfers and (2) the extent to which FBI had expended these transferred funds on health care fraud investigations in fiscal years 2000 through 2003."
Date: April 22, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Bureau of the Public Debt: Areas for Improvement in Information Security Controls (open access)

Bureau of the Public Debt: Areas for Improvement in Information Security Controls

Correspondence issued by the Government Accountability Office with an abstract that begins "In connection with fulfilling our requirement to audit the financial statements of the U.S. government, we audited and reported on the Schedules of Federal Debt Managed by the Bureau of the Public Debt (BPD) for the fiscal years ended September 30, 2004 and 2003. As part of these audits, we performed a review of the general and application information security controls over key BPD financial systems. As we reported in connection with our audit of the Schedules of Federal Debt for the fiscal years ended September 30, 2004 and 2003, BPD maintained, in all material respects, effective internal control, including general and application information security controls, relevant to the Schedule of Federal Debt related to financial reporting and compliance with applicable laws and regulations as of September 30, 2004, that provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the Schedule of Federal Debt would be prevented or detected on a timely basis. We found matters involving information security controls that we do not consider to be reportable conditions, but that nevertheless warrant BPD management's attention and action. This report presents the results of our …
Date: April 18, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Human Capital: Selected Agencies' Statutory Authorities Could Offer Options in Developing a Framework for Governmentwide Reform (open access)

Human Capital: Selected Agencies' Statutory Authorities Could Offer Options in Developing a Framework for Governmentwide Reform

Correspondence issued by the Government Accountability Office with an abstract that begins "As the federal government continues its overall transformation, the centerpiece of this effort is the strategic management of human capital. Federal agencies will need the most effective human capital systems to succeed in their transformations. Congress has recently given agencies such as the National Aeronautics and Space Administration and the Departments of Homeland Security (DHS) and Defense (DOD) statutory authorities intended to help them manage their human capital strategically to achieve results. Consequently, in this environment, the federal government is quickly approaching the point where "standard governmentwide" human capital policies and processes are neither standard nor governmentwide. To help advance the discussion concerning how governmentwide human capital reform should proceed, GAO and the National Commission on the Public Service Implementation Initiative hosted a forum on whether there should be a governmentwide framework for human capital reform and, if so, what this framework should include. While there were divergent views among the forum participants, there was general agreement on a set of principles, criteria, and processes that would serve as a starting point for further discussion in developing a governmentwide framework to advance needed human capital reform. Specifically, they …
Date: April 21, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Management Report: Improvements Needed in IRS's Internal Controls (open access)

Management Report: Improvements Needed in IRS's Internal Controls

Correspondence issued by the Government Accountability Office with an abstract that begins "In November 2004, we issued our report on the results of our audit of the Internal Revenue Service's (IRS) financial statements as of, and for the fiscal years ending, September 30, 2004 and 2003, and on the effectiveness of its internal controls as of September 30, 2004. We also reported our conclusions on IRS's compliance with significant provisions of selected laws and regulations and on whether IRS's financial management systems substantially comply with requirements of the Federal Financial Management Improvement Act of 1996. A separate report on the implementation status of recommendations from our prior IRS financial audits and related financial management reports, including this one, will be issued shortly. The purpose of this report is to discuss issues identified during our fiscal year 2004 audit regarding internal controls that could be improved for which we do not currently have any recommendations outstanding. Although not all of these issues were discussed in our fiscal year 2004 audit report, they all warrant management's consideration."
Date: April 27, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
NASA: Compliance with Cost Limits (open access)

NASA: Compliance with Cost Limits

Correspondence issued by the Government Accountability Office with an abstract that begins "Section 202 of the National Aeronautics and Space Administration (NASA) Authorization Act of 2000, Pub. L. No. 106-391, 202, 114 Stat. 1577, 1587 (Oct. 30, 2000) requires that GAO verify NASA's accounting for amounts obligated against established limits for the space station and related space shuttle support. Under the act, obligations are limited to $25 billion for the International Space Station's (ISS) development and $17.7 billion for shuttle launches in connection with the space station's assembly. In the past, we have advised Congressional committees that NASA was unable to provide detailed support for the amounts obligated against the limits. Thus, we could not verify the amounts that NASA reported in its budget requests to Congress."
Date: April 8, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
U.S.-China Trade: Textile Safeguard Procedures Should Be Improved (open access)

U.S.-China Trade: Textile Safeguard Procedures Should Be Improved

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. textile and apparel imports from China have more than doubled in value since China became a World Trade Organization (WTO) member. When joining the WTO, China agreed to a special textile safeguard mechanism applicable only to that country. In this report, GAO (1) describes the mechanism, (2) describes requests for safeguard action filed by U.S. producers and the results of these requests, and (3) evaluates U.S. agency procedures for transparency and accessibility."
Date: April 4, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Internal Revenue Service: Assessment of the Fiscal Year 2006 Budget Request (open access)

Internal Revenue Service: Assessment of the Fiscal Year 2006 Budget Request

A statement of record issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) has been shifting its priorities from taxpayer service to enforcement and its management of Business Systems Modernization (BSM) from contractors to IRS staff. Although there are sound reasons for these adjustments, they also involve risks. With respect to the fiscal year 2006 budget request, GAO assessed (1) how IRS proposes to balance its resources between taxpayer service and enforcement programs and the potential impact on taxpayers, (2) status of IRS's efforts to develop and implement the BSM program, and (3) the progress IRS has made in implementing best practices in developing its Information Technology (IT) operations and maintenance budget."
Date: April 27, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Defense Trade: Arms Export Control Vulnerabilities and Inefficiencies in the Post-9/11 Security Environment (open access)

Defense Trade: Arms Export Control Vulnerabilities and Inefficiencies in the Post-9/11 Security Environment

Correspondence issued by the Government Accountability Office with an abstract that begins "In the aftermath of the September 11, 2001, attacks and the subsequent global war on terror, the nature of threats facing this country has changed, and as a result, policies and structures from previous decades need to be rethought. One area for reexamination in this changed security environment is the arms export control system. The State Department oversees this system to ensure that arms exports are consistent with U.S. national security and foreign policy goals. As such, the State Department is responsible for authorizing arms exports, which is generally done through export licensing, and for monitoring exporter compliance with governing laws and regulations. In so doing, the department needs to balance complex and competing interests. Specifically, the State Department must limit the possibility that exports will erode the U.S. military's technological advantage and prevent U.S. arms from falling into the wrong hands. At the same time, the department needs to allow legitimate defense trade with allies to occur. At a Congressional request, we are providing highlights from our most recent report on the arms export control system and observations regarding weaknesses and inefficiencies in the system based on …
Date: April 7, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Means-Tested Programs: Information on Program Access Can Be an Important Management Tool (open access)

Means-Tested Programs: Information on Program Access Can Be an Important Management Tool

A letter report issued by the Government Accountability Office with an abstract that begins "Federal agencies that administer means-tested programs are responsible for both ensuring that people have appropriate access to assistance and ensuring the integrity of the programs they oversee. To balance these two priorities appropriately, it is important for agencies to have information on program integrity and program access. Knowing the proportion of the population that qualifies for these programs relative to the numbers who actually participate can help ensure that agencies can monitor and communicate key information on program access. To better understand participation in low-income programs, this report provides information on: (1) the proportion of those eligible who are participating in 12 selected low-income programs; (2) factors that influence participation in those programs; and (3) strategies used by federal, state, and local administrators to improve both access and integrity, and whether agencies monitor access by measuring participation rates."
Date: April 8, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Government Auditing Standards: Guidance on GAGAS Requirements for Continuing Professional Education (open access)

Government Auditing Standards: Guidance on GAGAS Requirements for Continuing Professional Education

Guidance issued by the Government Accountability Office with an abstract that begins "This document provides guidance to auditors and audit organizations in implementing the continuing professional education requirements prescribed by the 2003 revision of Government Auditing Standards."
Date: April 1, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Brownfield Redevelopment: Stakeholders Cite Additional Measures That Could Complement EPA's Efforts to Clean Up and Redevelop Properties (open access)

Brownfield Redevelopment: Stakeholders Cite Additional Measures That Could Complement EPA's Efforts to Clean Up and Redevelop Properties

Testimony issued by the Government Accountability Office with an abstract that begins "Brownfields are properties whose re-use may be hindered by the threat of contamination. Cleaning up and redeveloping these properties can protect human health and the environment, and provide economic benefits. The Environmental Protection Agency (EPA) provides grants to state and local governments and others for site assessments, job training, revolving loans, cleanups, and for assisting state efforts. This testimony is based on GAO's report, Brownfield Redevelopment: Stakeholders Report That EPA's Program Helps to Redevelop Sites, but Additional Measures Could Complement Agency Efforts (GAO- 05-94, December 2, 2004). GAO (1) obtained stakeholders' views on EPA's contribution to brownfield cleanup and redevelopment, (2) determined the extent to which EPA measures program accomplishments, and (3) obtained views on options to improve or complement EPA's program. Stakeholders GAO surveyed included grant recipients, state program officials, interest groups, real estate developers, and others."
Date: April 5, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Information Security: Department of Homeland Security Faces Challenges in Fulfilling Statutory Requirements (open access)

Information Security: Department of Homeland Security Faces Challenges in Fulfilling Statutory Requirements

Testimony issued by the Government Accountability Office with an abstract that begins "For many years, GAO has reported that poor information security is a widespread problem that has potentially devastating consequences. Accordingly, since 1997, GAO has identified information security as a governmentwide high-risk issue in reports to Congress--most recently in January 2005. Concerned with accounts of attacks on commercial systems via the Internet and reports of significant weaknesses in federal computer systems that made them vulnerable to attack, Congress passed the Federal Information Security Management Act of 2002 (FISMA), which permanently authorized and strengthened the federal information security program, evaluation, and reporting requirements established for federal agencies. FISMA requires that agencies report annually to OMB who issues guidance for that reporting process. The Department of Homeland Security (DHS), the third largest agency in the federal government, uses a variety of major applications and general systems in support of operational and administrative requirements. This testimony discusses DHS's progress and challenges in implementing FISMA as reported by the agency and its Inspector General (IG)."
Date: April 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Information Technology: OMB Can More Effectively Use Its Investment Reviews (open access)

Information Technology: OMB Can More Effectively Use Its Investment Reviews

Testimony issued by the Government Accountability Office with an abstract that begins "Federal spending on information technology (IT) is over $60 billion this year and is expected to continue to rise. Accordingly, it is essential that federal IT investments are managed efficiently. Of the 1,200 major IT projects in the President's Budget for Fiscal Year 2005, OMB stated that it had placed about half--621 projects, representing about $22 billion--on a Management Watch List to focus attention on mission-critical IT investments that need management improvements. GAO was asked to testify on the findings and recommendations made in a report that it recently completed (GAO-05-276), which describes and assesses OMB's processes for (1) placing projects on its Management Watch List and (2) following up on corrective actions established for projects on the list."
Date: April 21, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Capital Financing: Potential Benefits of Capital Acquisition Funds Can Be Achieved through Simpler Means (open access)

Capital Financing: Potential Benefits of Capital Acquisition Funds Can Be Achieved through Simpler Means

A letter report issued by the Government Accountability Office with an abstract that begins "CAFs have been discussed as a new mechanism for financing federal capital assets. As envisioned, CAFs would have two goals. First, CAFs would potentially improve decision making by reflecting the annual cost for the use of capital in program budgets. Second, they would help ameliorate at the subunit level the effect of large increases in budget authority for capital projects (i.e., spikes), without forfeiting congressional controls requiring the full cost of capital assets to be provided up-front. Through discussions with budget experts and by working with two case studies, the Departments of Agriculture and of the Interior, we are able to describe in this report (1) how CAFs would likely operate, (2) the potential benefits and difficulties of CAFs, including alternative mechanisms for obtaining the benefits, and (3) several issues to weigh when considering implementation of CAFs."
Date: April 8, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Currency Paper Procurement: Additional Analysis Would Help Determine Whether a Second Supplier Is Needed (open access)

Currency Paper Procurement: Additional Analysis Would Help Determine Whether a Second Supplier Is Needed

A letter report issued by the Government Accountability Office with an abstract that begins "For over 125 years, the Bureau of Engraving and Printing (BEP), within the Department of the Treasury, has relied on a single contractor to supply the paper for U.S. currency. Such a long-term contracting relationship could contribute to higher costs and other risks. Another federal agency that relied on a single contractor, the U.S. Mint, decided to obtain a second supplier for coin metal. In solicitations for currency paper contracts in 1999 and 2003, BEP took steps to address barriers to competition that GAO had identified in 1998 through a survey of paper manufacturers. This report updates GAO's 1998 report using data from a second survey. It addresses (1) the changes BEP made to encourage competition and the results of its efforts, (2) the steps BEP took to ensure that it paid fair and reasonable prices, and (3) the analysis BEP has done of the advantages and disadvantages of obtaining a second supplier."
Date: April 29, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Vehicle Safety: Opportunities Exist to Enhance NHTSA's New Car Assessment Program (open access)

Vehicle Safety: Opportunities Exist to Enhance NHTSA's New Car Assessment Program

A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, 42,643 people were killed and more than 2.8 million people were injured in motor vehicle crashes. Efforts to reduce fatalities on the nation's roadways include the National Highway Transportation Safety Administration's (NHTSA) New Car Assessment Program. Under this program, NHTSA conducts vehicle crash and rollover tests to encourage manufacturers to make safety improvements to new vehicles and provide the public with information on the relative safety of vehicles. GAO examined (1) how NHTSA's New Car Assessment Program crash tests vehicles, rates their safety, and reports the results to the public; (2) how NHTSA's program compares to other programs that crash test vehicles and report results to the public; and (3) the impact of the program and opportunities to enhance its effectiveness."
Date: April 29, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library