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1,993 Matching Results
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Federally Chartered Corporation: Financial Statement Audit Report for the National Fallen Firefighters Foundation for Fiscal Years 2003 and 2002
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Fallen Firefighters Foundation for fiscal years ended December 31, 2003, and 2002. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."
Date:
May 12, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Pigford Settlement: The Role of the Court-Appointed Monitor
Correspondence issued by the Government Accountability Office with an abstract that begins "In 1997, three African-American farmers filed a class action civil rights lawsuit against the United States Department of Agriculture (USDA). These farmers alleged that USDA had willfully discriminated against them and other African-American farmers by denying their applications for farm loans and benefit programs, or by delaying the processing of their applications, and had failed to properly investigate and resolve their complaints of discrimination. This lawsuit, Pigford v. Glickman, was certified by the United States District Court for the District of Columbia as a class action suit on October 9, 1998. On April 14, 1999, District Court Judge Paul L. Friedman approved and entered a consent decree settling this lawsuit. In doing so, the court noted USDA's long-standing discriminatory practices. The court stated that for decades USDA discriminated against African-American farmers by denying, delaying, or otherwise frustrating African-American farmers' applications for farm loans and other credit and benefit programs. The court also noted that USDA disbanded its Office of Civil Rights in 1983, and stopped responding to claims of discrimination. Finally, the court observed that the consent decree would not undo all that had been done to African-American …
Date:
March 17, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Superfund: Better Financial Assurances and More Effective Implementation of Institutional Controls Are Needed to Protect the Public
A statement of record issued by the Government Accountability Office with an abstract that begins "Under the Environmental Protection Agency's (EPA) Superfund program, parties responsible for pollution bear the cost of cleaning it up. However, these parties sometimes no longer exist, leaving the problem for others, typically the federal government, to address. Furthermore, many sites' cleanup remedies leave some waste in place, relying on institutional controls--legal or administrative restrictions on land or water use--to limit the public's exposure. GAO was asked to summarize the findings of its August 2005 report, Environmental Liabilities: EPA Should Do More to Ensure that Liable Parties Meet Their Cleanup Obligations (GAO-05-658) and its January 2005 report, Hazardous Waste Sites: Improved Effectiveness of Controls at Sites Could Better Protect the Public (GAO-05-163). GAO's statement addresses the actions EPA could take to better ensure that parties meet their cleanup obligations and the long-term effectiveness of institutional controls in protecting the public. GAO's reports recommended, among other things, that EPA (1) implement a financial assurance mandate for businesses handling hazardous substances; (2) enhance its oversight and enforcement of existing financial assurances and authorities; (3) ensure that the frequency and scope of monitoring of controls sufficiently maintain their effectiveness; …
Date:
June 15, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Cargo Container Inspections: Preliminary Observations on the Status of Efforts to Improve the Automated Targeting System
A statement of record issued by the Government Accountability Office with an abstract that begins "U.S. Customs and Border Protection's (CBP) Automated Targeting System (ATS)--a computerized model that CBP officers use as a decision support tool to help them target oceangoing cargo containers for inspection--is part of CBP's layered approach to securing oceangoing cargo. GAO reported in February 2004 on challenges CBP faced in targeting oceangoing cargo containers for inspection and testified before Congress in March 2004 about the findings in that report. The report and testimony outlined recommendations aimed at (1) better incorporating recognized modeling practices into CBP's targeting strategy, (2) periodically adjusting the targeting strategy to respond to findings that occur during the course of its operation, and (3) improving implementation of the targeting strategy. This statement for the record discusses preliminary observations from GAO's ongoing work related to ATS and GAO's 2004 recommendations addressing the following questions: (1) What controls does CBP have in place to provide reasonable assurance that ATS is effective at targeting oceangoing cargo containers with the highest risk of smuggled weapons of mass destruction? (2) How does CBP systematically analyze security inspection results and incorporate them into ATS? and (3) What steps has …
Date:
March 30, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Information on Immigration Enforcement and Supervisory Promotions in the Department of Homeland Security's Immigration and Customs Enforcement and Customs and Border Protection
Correspondence issued by the Government Accountability Office with an abstract that begins "After the creation of the Department of Homeland Security (DHS) in March 2003, two legacy enforcement agencies--the former Immigration and Naturalization Service (INS) and the U.S. Customs Service (USCS)--were among the 22 federal agencies brought together within DHS. This transformation in turn merged the legacy INS and USCS investigators into the U.S. Immigration and Customs Enforcement (ICE) Office of Investigations (OI), and legacy INS and USCS inspectors, among others, into Customs and Border Protection (CBP). It has been nearly 3 years since the merger and efforts to integrate thousands of federal employees within ICE and CBP continue. Congress raised questions about ongoing human capital challenges brought about by the integration of legacy enforcement employees within ICE and CBP. In prior work, we have reported on the management and human capital challenges DHS faces as it merges the workforces of legacy agencies, including the need to clarify the roles and responsibilities of the new agencies, the difficulty of legacy staff operating from separate locations, and how it decides to allocate investigative resources. This report addresses the following objectives: (1) How many investigative work years were dedicated to immigration enforcement …
Date:
June 13, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Management Report: Opportunities for Improvements in FDIC's Internal Controls and Accounting Procedures
Correspondence issued by the Government Accountability Office with an abstract that begins "In March 2006, we issued our opinions on the calendar year 2005 financial statements of the Bank Insurance Fund (BIF), the Savings Association Insurance Fund (SAIF), and the FSLIC Resolution Fund (FRF). We also issued our opinion on the effectiveness of the Federal Deposit Insurance Corporation's (FDIC) internal control over financial reporting (including safeguarding assets) and compliance as of December 31, 2005, and our evaluation of FDIC's compliance with significant provisions of selected laws and regulations for the three funds for the year ended December 31, 2005. The purpose of this report is to discuss issues identified during our audits of the 2005 financial statements regarding internal controls and accounting procedures that could be improved, and to recommend actions to address these weaknesses. Although these issues were not material in relation to the financial statements, we believe they warrant management's attention."
Date:
July 11, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Report for the National Mining Hall of Fame and Museum for Fiscal Year 2003
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Mining Hall of Fame and Museum for Fiscal Year 2003. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."
Date:
May 12, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Report for the Jewish War Veterans, U.S.A., National Memorial, Incorporated, for Fiscal Years 2005 and 2004
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Jewish War Veterans, U.S.A., National Memorial, Incorporated for Fiscal Years 2005 and 2004. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."
Date:
July 7, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Report for the National Tropical Botanical Garden for Fiscal Years 2003 and 2002
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Tropical Botanical Garden for Fiscal Years 2003 and 2002. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."
Date:
May 12, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Statement by Comptroller General David M. Walker on GAO's Preliminary Observations Regarding Preparedness and Response to Hurricanes Katrina and Rita
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO has undertaken a body of work to address federal, state, and local preparations for, response to, and recovery from Hurricanes Katrina and Rita. This correspondence contains GAO's preliminary findings."
Date:
February 1, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Federal Courthouses: Rent Increases Due to New Space and Growing Energy and Security Costs Require Better Tracking and Management
Testimony issued by the Government Accountability Office with an abstract that begins "The judiciary pays over $900 million in rent annually to GSA for court-related space, representing a growing proportion of the judiciary's budget. The judiciary's rent payments are deposited into GSA's Federal Buildings Fund (FBF), a revolving fund used to finance GSA's real property services, including the construction and repair of federal facilities under GSA control. In December 2004, the judiciary requested a $483 million dollar permanent, annual rent exemption which GSA denied, saying that it undermined the intent of FBF and that GSA was unlikely to obtain appropriations to replace lost FBF income. GAO reviewed (1) recent trends in the judiciary's rent and space occupied and (2) challenges that the judiciary faces in managing its rent costs."
Date:
June 22, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
DOD Excess Property: Control Breakdowns Present Significant Security Risk and Continuing Waste and Inefficiency
Testimony issued by the Government Accountability Office with an abstract that begins "In light of GAO's past three testimonies and two reports on problems with controls over excess DOD property, GAO was asked to perform follow-up investigations to determine if (1) unauthorized parties could obtain sensitive excess military equipment that requires demilitarization (destruction) when no longer needed by DOD and (2) system and process improvements are adequate to prevent sales of new, unused excess items that DOD continues to buy or that are in demand by the military services."
Date:
July 25, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Climate Change: Federal Agencies Should Do More to Make Funding Reports Clearer and Encourage Progress on Two Voluntary Programs
Testimony issued by the Government Accountability Office with an abstract that begins "The Office of Management and Budget (OMB) reports on federal funding for climate research and to develop technologies to reduce greenhouse gas emissions, among other things. The Climate Change Science Program (CCSP), which coordinates many agencies' activities, also reports on science funding. The Environmental Protection Agency's (EPA's) Climate Leaders and the Department of Energy's (DOE's) Climate VISION programs aim to reduce such emissions through voluntary industry efforts. This testimony is based on GAO's August 2005 report Climate Change: Federal Reports on Climate Change Funding Should Be Clearer and More Complete (GAO-05-461) and its April 2006 report Climate Change: EPA and DOE Should Do More to Encourage Progress Under Two Voluntary Programs (GAO-06-97), which addressed (1) reported changes in federal climate change funding and (2) the status and progress of two federal voluntary climate programs."
Date:
September 27, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Hurricanes Katrina and Rita Disaster Relief: Improper and Potentially Fraudulent Individual Assistance Payments Estimated to Be Between $600 Million and $1.4 Billion
Testimony issued by the Government Accountability Office with an abstract that begins "Hurricanes Katrina and Rita destroyed homes and displaced millions of individuals. In the wake of these natural disasters, Federal Emergency Management Agency (FEMA) responded to the need to provide aid quickly through the Individuals and Households Program (IHP) program, which provides housing assistance, real and personal property assistance, and for other immediate, emergency needs. As of February 2006, FEMA made 2.6 million payments totaling over $6 billion. Our testimony today will (1) provide an estimate of improper and potentially fraudulent payments through February 2006 related to certain aspects of the disaster registrations, (2) identify whether improper and potentially fraudulent payments were made to registrants who were incarcerated at the time of the disaster, (3) identify whether FEMA improperly provided registrants with rental assistance payments at the same time it was paying for their lodging at hotels, and (4) review FEMA's accountability over debit cards and controls over proper debit card usage. To estimate the magnitude of IHP payments made on the basis of invalid registrations, we selected a random statistical sample of 250 payments made to hurricanes Katrina and Rita registrants as of February 2006. We also conducted …
Date:
June 14, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Company Formations: Minimal Ownership Information Is Collected and Available
Testimony issued by the Government Accountability Office with an abstract that begins "Companies, which are the basis of most commercial activities in market-based economies, may be used for illicit as well as legitimate purposes. Because companies can be used to hide activities such as money laundering, some states have been criticized for requiring too little information about companies when they are formed, especially concerning owners. This testimony draws on GAO's April 2006 report Company Formations: Minimal Ownership Information Is Collected and Available (GAO-06-376), which addressed (1) the information states and other parties collect on companies, (2) law enforcement concerns about the role of companies in illicit activities and the information available on owners, and (3) the implications of collecting more ownership information. GAO surveyed all 50 states and the District of Columbia, reviewed state laws, and interviewed a variety of industry, law enforcement, and other government officials."
Date:
November 14, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Individual Income Tax Policy: Streamlining, Simplification, and Additional Reforms Are Desirable
Testimony issued by the Government Accountability Office with an abstract that begins "The federal government currently relies heavily on the individual income tax and payroll taxes for about 80 percent of its total annual revenue. Long-range projections show that without some form of policy change, the gap between revenues and spending will increasingly widen. The debate about the future tax system is partly about whether the goals for the nation's tax system can be best achieved by reforming the current income tax so that it has a broader base and flatter rate schedule, or switching to some form of consumption tax. This testimony reviews the revenue contribution of the current individual income tax as well as its complexity, economic efficiency, equity, and taxpayer compliance issues; discusses some common dimensions to compare tax proposals; and draws some conclusions for tax reform. This statement is based on previously published GAO work and reviews of relevant literature."
Date:
August 3, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Nuclear Power: Plants Have Upgraded Security, but the Nuclear Regulatory Commission Needs to Improve Its Process for Revising the Design Basis Threat
Testimony issued by the Government Accountability Office with an abstract that begins "The nation's commercial nuclear power plants are potential targets for terrorists seeking to cause the release of radioactive material. The Nuclear Regulatory Commission (NRC), an independent agency headed by five commissioners, regulates and oversees security at the plants. In April 2003, in response to the terrorist attacks of September 11, 2001, NRC revised the design basis threat (DBT), which describes the threat that plants must be prepared to defend against in terms of the number of attackers and their training, weapons, and tactics. NRC also restructured its program for testing security at the plants through force-on-force inspections (mock terrorist attacks). This testimony addresses the following: (1) the process NRC used to develop the April 2003 DBT for nuclear power plants, (2) the actions nuclear power plants have taken to enhance security in response to the revised DBT, and (3) NRC's efforts to strengthen the conduct of its force-on-force inspections. This testimony is based on GAO's report on security at nuclear power plants, issued on March 14, 2006 (GAO-06-388)."
Date:
April 4, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Financial Management: Challenges Continue in Meeting Requirements of the Improper Payments Information Act
Testimony issued by the Government Accountability Office with an abstract that begins "Improper payments are a long-standing, widespread, and significant problem in the federal government. The Congress enacted the Improper Payments Information Act of 2002 (IPIA) to address this issue. Fiscal year 2005 marked the second year that agencies were required to report improper payment information under IPIA. One result of IPIA has been increased visibility over improper payments by requiring executive branch agencies to identify programs and activities susceptible to significant improper payments, estimate the amount of their improper payments, and report on the amounts of improper payments and their actions to reduce them in their annual performance and accountability reports (PAR). Because of continued interest in addressing the governmentwide improper payments issue, GAO was asked to report on the progress made by agencies in complying with requirements of IPIA and the status of efforts to identify, reduce, and eliminate improper payments. As part of the review, GAO looked at (1) the extent to which agencies have performed risk assessments, (2) the annual amount of improper payments estimated, and (3) the amount of improper payments recouped through recovery audits."
Date:
April 5, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Tax Debt: Some Combined Federal Campaign Charities Owe Payroll and Other Federal Taxes
Testimony issued by the Government Accountability Office with an abstract that begins "The Office of Personnel Management (OPM) administers the annual Combined Federal Campaign (CFC), which gave more than 22,000 charities access to the federal workplace, helping those in need by collecting more than $250 million in donations during the 2005 campaign. The success of the campaign is predicated on each donor's confidence in a system that ensures donations reach charitable organizations that have met the CFC's specific eligibility requirements and are legitimate charities. For example, to be eligible, each charity must have formally received from the Internal Revenue Service (IRS) tax-exemption designation under 501(c)(3) of the Internal Revenue Code. The Subcommittee on Oversight is reviewing tax-exempt status entities and asked GAO to determine whether charitable organizations participating in the CFC were remitting their payroll and other taxes to the IRS as required by law. Specifically, GAO was asked to investigate and determine whether and to what extent (1) charities listed in the 2005 CFC have unpaid payroll and other taxes; (2) selected charities, their directors or senior officers are abusing the federal tax system; and (3) OPM screens charities for federal tax problems before allowing them to be listed …
Date:
May 25, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Gas Pipeline Safety: Preliminary Observations on the Implementation of the Integrity Management Program
Testimony issued by the Government Accountability Office with an abstract that begins "About a dozen people are killed or injured in natural gas transmission pipeline incidents each year. In an effort to improve upon this safety record, the Pipeline Safety Improvement Act of 2002 requires that operators assess pipeline segments in about 20,000 miles of highly populated or frequented areas for safety risks, such as corrosion, welding defects, or incorrect operation. Half of these baseline assessments must be done by December 2007, and the remainder by December 2012. Operators must then repair or replace any defective pipelines, and reassess these pipeline segments for corrosion damage at least every 7 years. The Pipeline and Hazardous Materials Safety Administration (PHMSA) administers this program, called gas integrity management. This testimony is based on ongoing work for this Subcommittee and for other committees, as required by the 2002 act. The testimony provides preliminary results on the safety effects of (1) PHMSA's gas integrity management program and (2) the requirement that operators reassess their natural gas pipelines at least every 7 years. It also discusses how PHMSA has acted to strengthen its enforcement program in response to recommendations GAO made in 2004. GAO expects to …
Date:
April 27, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Corps of Engineers: Observations on Planning and Project Management Processes for the Civil Works Program
Testimony issued by the Government Accountability Office with an abstract that begins "Through the Civil Works Program, the Corps of Engineers (Corps) constructs, operates, and maintains thousands of civil works projects across the United States. The Corps uses a two-phase study process to help inform congressional decision makers about civil works projects and determine if they warrant federal investment. As part of the process for deciding to proceed with a project, the Corps analyzes and documents that the costs of constructing a project are outweighed by the benefits. To conduct activities within its civil works portfolio, the Corps received over $5 billion annually for fiscal years 2005 and 2006. During the last 4 years, GAO has issued five reports relating to the Corps' Civil Works Program. Four of these reports focused on the planning studies for specific Corps' projects or actions, which included a review of the cost and benefit analyses used to support the project decisions. The fifth report focused on the Corps management of its civil works appropriation accounts. For this statement, GAO was asked to summarize the key themes from these five studies. GAO made recommendations in the five reports cited in this testimony. The Corps generally …
Date:
March 15, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Medicare: Quality of CMS Communications to Beneficiaries on the Prescription Drug Benefit Could Be Improved
Testimony issued by the Government Accountability Office with an abstract that begins "Today's hearing focuses on Medicare Part D, the program's new outpatient prescription drug benefit. On January 1, 2006, Medicare began providing this benefit, and beneficiaries have until May 15, 2006, to enroll without the risk of penalties. The Centers for Medicare & Medicaid Services (CMS), which administers the Part D benefit, has undertaken outreach and education efforts to inform beneficiaries and their advisers. GAO was asked to discuss how CMS can better ensure that Medicare beneficiaries are informed about the Part D benefit. This testimony is based on Medicare: CMS Communications to Beneficiaries on the Prescription Drug Benefit Could Be Improved, GAO-06-654 (May 3, 2006)."
Date:
May 4, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Continuity of Operations: Agencies Could Improve Planning for Telework during Disruptions
Testimony issued by the Government Accountability Office with an abstract that begins "To ensure that essential government services are available in emergencies, federal agencies are required to develop continuity of operations (COOP) plans. The Federal Emergency Management Agency (FEMA), within the Department of Homeland Security (DHS), is responsible for providing guidance to agencies on developing such plans. Its guidance states that in their continuity planning, agencies should consider the use of telework--that is, work performed at an employee's home or at a work location other than a traditional office. The Office of Personnel Management (OPM) recently reported that 43 agencies have identified staff eligible to telework, and that more than 140,000 federal employees used telework in 2004. OPM also reported that many government operations can be carried out in emergencies using telework. For example, telework appears to be an effective strategy for responding to a pandemic--a global outbreak of disease that spreads easily from person to person and causes serious illness and death worldwide. In previous work, GAO identified steps that agencies should take to effectively use telework during an emergency. GAO was asked to testify on how agencies are addressing the use of telework in their continuity planning, which …
Date:
May 11, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Foreign Physicians: Preliminary Findings on the Use of J-1 Visa Waivers to Practice in Underserved Areas
Testimony issued by the Government Accountability Office with an abstract that begins "Many U.S. communities face difficulties attracting physicians to meet their health care needs. To address this problem, states and federal agencies have turned to foreign physicians who have just completed their graduate medical education in the United States under J-1 visas. Ordinarily, these physicians are required to return home after completing their education, but this requirement can be waived at the request of a state or federal agency if the physician agrees to practice in, or work at a facility that treats residents of, an underserved area. In 1996, GAO reported that J-1 visa waivers had become a major means of providing physicians for underserved areas, with over 1,300 requested in 1995. Since 2002, each state has been allotted 30 J-1 visa waivers per year, but some states have expressed interest in more. GAO was asked to report on its preliminary findings from ongoing work on (1) the number of J-1 visa waivers requested by states and federal agencies and (2) states' views on the 30-waiver limit and on their willingness to have unused waiver allotments redistributed. Such redistribution would require legislative action. GAO surveyed the 50 states, …
Date:
May 18, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library