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Navy Force Structure and Shipbuilding Plans: Background and Issues for Congress
Concerns about the Navy's prospective ability to afford its long-range shipbuilding plan, combined with year-to-year changes in Navy shipbuilding plans and significant cost growth and other problems in building certain new Navy ships, have led to strong concerns among some Members about the status of Navy shipbuilding and the potential future size and capabilities of the fleet. The issue for Congress that is discussed in this report is how to respond to the Navy's proposed force structure and shipbuilding plans. Decisions that Congress makes on this issue could significantly affect future U.S. military capabilities, Navy funding requirements, and the Navy shipbuilding industrial base.
Date:
July 15, 2009
Creator:
O'Rourke, Ronald
System:
The UNT Digital Library
Disaster Relief Funding and Emergency Supplemental Appropriations
This report describes the various components of the Disaster Relief Fund (DRF) within the Federal Emergency Management Agency (FEMA), including (1) what authorities have shaped it over the years; (2) how FEMA determines the amount of the appropriation requested to Congress (pertaining to the DRF); and (3) how emergency supplemental appropriations are requested. In addition to the DRF, information is provided on funds appropriated in supplemental appropriations legislation to agencies other than the Department of Homeland Security (DHS). Aspects of debate concerning how disaster relief is budgeted are also highlighted and examined, and alternative budgetary options are summarized.
Date:
July 15, 2009
Creator:
Lindsay, Bruce A. & Murray, Justin
System:
The UNT Digital Library
Federal Research and Development Funding: FY2010
This report summarizes the FY2010 budget request for research & development (R&D) funding, including comparisons to R&D funding requests in the FY2009 budget. Congress will play a central role in defining the nation's R&D priorities, especially with respect to two overarching issues: the extent to which the Federal R&D investment can grow in the context of increased pressure on discretionary spending and how available funding will be prioritized and allocated. This report breaks down in detail the various aspects of the President's FY2010 R&D funding request.
Date:
July 15, 2009
Creator:
Sargent, John F., Jr.
System:
The UNT Digital Library
Federally Supported Water Supply and Wastewater Treatment Programs
This report provides background information on the types of water supply and wastewater treatment projects traditionally funded by the federal government and the several existing programs to assist communities with water supply and wastewater treatment.
Date:
June 15, 2009
Creator:
Copeland, Claudia; Cody, Betsy A.; Tiemann, Mary; Carter, Nicole T. & Stubbs, Megan
System:
The UNT Digital Library
Medicare Physician Payment: Care Coordination Programs Used in Demonstration Show Promise, but Wider Use of Payment Approach May Be Limited
A letter report issued by the Government Accountability Office with an abstract that begins "Congress mandated in 2000 that the Centers for Medicare & Medicaid Services (CMS) conduct the Physician Group Practice (PGP) Demonstration to test a hybrid payment methodology for physician groups that combines Medicare fee-for-service payments with new incentive payments. The 10 participants, with 200 or more physicians each, may earn annual bonus incentive payments by achieving cost savings and meeting quality targets set by CMS in the demonstration that began in April 2005. In July 2007, CMS reported that in the first performance year (PY1), 2 participants earned combined bonuses of approximately $7.4 million, and all 10 achieved most of the quality targets. Congress mandated that GAO evaluate the demonstration. GAO examined, for PY1, the programs used, whether the design was reasonable, and the potential challenges in broadening the payment approach used in the demonstration to other physician groups. To do so, GAO reviewed CMS documents, surveyed all 10 groups, and conducted interviews and site visits."
Date:
February 15, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Tax Gap: Actions Needed to Address Noncompliance with S Corporation Tax Rules
A letter report issued by the Government Accountability Office with an abstract that begins "S corporations are one of the fastest growing business types, accounting for nearly 4 million businesses in 2006. However, long-standing problems with S corporation compliance produce revenue losses in individual income taxes and employment taxes. GAO was asked to (1) describe the reasons businesses choose to become S corporations, (2) analyze types of S corporation noncompliance, what IRS has done to address noncompliance, and options to improve compliance, and (3) further analyze the extent of shareholder compensation noncompliance and identify options for improving compliance. GAO analyzed IRS research and examination data; interviewed IRS officials, examiners and other knowledgeable stakeholders; and reviewed relevant literature."
Date:
December 15, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
USDA Conservation Programs: Stakeholder Views on Participation and Coordination to Benefit Threatened and Endangered Species and Their Habitats
A letter report issued by the Government Accountability Office with an abstract that begins "Authorization for several conservation programs administered by the U.S. Department of Agriculture (USDA) expires in 2007, raising questions about how these programs may be modified, including how they can better support conservation of threatened and endangered species. Private landowners receive funding under these programs to implement conservation projects directed at several resource concerns, including threatened and endangered species. In this report, GAO discusses (1) stakeholder views on the incentives and disincentives to participating in USDA programs for the benefit of threatened and endangered species and their suggestions for addressing identified disincentives and (2) coordination efforts by USDA and the U.S. Fish and Wildlife Service (FWS) to benefit threatened and endangered species. In performing this work, GAO conducted telephone surveys with a nonprobability sample of over 150 federal and nonfederal officials and landowners."
Date:
November 15, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Kennedy Center: More Information on Project Status and Budgets Needed to Understand the Impact of Future Funding Decisions
A letter report issued by the Government Accountability Office with an abstract that begins "Since fiscal year 1995, the John F. Kennedy Center for the Performing Arts (Center) has been responsible and received federal funding for implementing capital improvement projects and operations and maintenance activities. The Kennedy Center's Comprehensive Building Plan identifies capital projects needed to renovate the Center and bring it into compliance with current life safety and accessibility codes. The Kennedy Center currently is planning to construct, with private funds, two new buildings to open in 2013 on a new plaza to be built adjacent to the existing facility. The Kennedy Center expects federal funding to operate and maintain these buildings. GAO was asked to examine (1) how much the Center has received in federal appropriations for capital projects, (2) the status of the Comprehensive Building Plan and updates, and (3) the potential impact of the Center's plaza project on the need for future operations and maintenance funding."
Date:
September 15, 2004
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Business Systems Modernization: DOD Continues to Improve Institutional Approach, but Further Steps Needed
A letter report issued by the Government Accountability Office with an abstract that begins "For decades, the Department of Defense (DOD) has not been successful in repeated attempts to modernize its timeworn business systems and operations. In 1995, we first designated DOD's business systems modernization as "high risk," and we continue to designate it as such today. As our research on successful public and private sector organizations has shown, attempting a large-scale systems modernization program in a large organization such as DOD without, among other things, a well-defined enterprise architecture and the associated investment management controls for implementing it often results in systems that are duplicative, stovepiped, non-integrated, and unnecessarily costly to manage, maintain, and operate. In May 2001, we made recommendations to the Secretary of Defense that provided the means for effectively developing and implementing an enterprise architecture and limiting systems investments until the department had a well-defined architecture and a corporate approach to investment control and decision making. In July 2001, the department initiated a business management modernization program to, among other things, develop a business enterprise architecture and establish the investment controls needed to effectively implement it. This effort was begun as part of the Secretary of …
Date:
May 15, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Legal Services Corporation: Governance and Accountability Practices Need to Be Modernized and Strengthened
A letter report issued by the Government Accountability Office with an abstract that begins "The Legal Services Corporation (LSC) was federally created as a private nonprofit corporation to support legal assistance for low-income people to resolve their civil matters and relies heavily on federal appropriations. Due to its unique status, its governance and accountability requirements differ from those of federal entities and nonprofits. This report responds to a congressional request that GAO review LSC board oversight of LSC's operations and whether LSC has sufficient governance and accountability. GAO's report objectives are to (1) compare LSC's framework for corporate governance and accountability to others', (2) evaluate LSC's governance practices, and (3) evaluate LSC's internal control and financial reporting practices. We reviewed the LSC Act, legislative history, relevant standards and requirements, and LSC documentation and accountability requirements and interviewed board and staff."
Date:
August 15, 2007
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Defense Acquisitions: Changes in E-10A Acquisition Strategy Needed before Development Starts
A letter report issued by the Government Accountability Office with an abstract that begins "The Air Force is on the verge of making a major commitment to the multi-billion dollar E-10A Multi-sensor Command and Control Aircraft program. Due to the substantial investment needed and technological challenges in developing the aircraft, the Subcommittee on Tactical Air and Land Forces asked GAO to examine the soundness of the E-10A business case as well as the risks associated with the current acquisition strategy."
Date:
March 15, 2005
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Medicaid Third-Party Liability: Federal Guidance Needed to Help States Address Continuing Problems
A letter report issued by the Government Accountability Office with an abstract that begins "Medicaid, jointly funded by the federal government and the states, finances health care for about 56 million low-income people at an estimated total cost of about $298 billion in fiscal year 2004. Congress intended Medicaid to be the payer of last resort: if Medicaid beneficiaries have another source of health care coverage--such as private health insurance or a health plan purchased individually or provided through an employer--that source, to the extent of its liability, should pay before Medicaid does. This concept is referred to as "third-party liability." When such coverage is used, savings accrue to the federal government and the states. Using data from the U.S. Census Bureau and the states, GAO examined (1) the extent to which Medicaid beneficiaries have private health coverage and (2) problems states face in ensuring that Medicaid is the payer of last resort, including the extent to which the Deficit Reduction Act of 2005 may help address these problems."
Date:
September 15, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Large Truck Safety: Federal Enforcement Efforts Have Been Stronger Since 2000, but Oversight of State Grants Needs Improvement
A letter report issued by the Government Accountability Office with an abstract that begins "About 5,000 people die and more than 120,000 are injured each year from crashes involving large trucks. The Federal Motor Carrier Safety Administration (FMCSA) has several enforcement programs to improve truck safety and funds similar enforcement programs in states through its Motor Carrier Safety Assistance Program (MCSAP). Following concern by Congress and others in 1999 that FMCSA's enforcement approach was ineffective, the agency committed to take stronger actions. This study reports on how FMCSA's enforcement approach has changed, how it makes decisions about its enforcement approach, and how it ensures that its grants to states contribute to the agency's mission of saving lives."
Date:
December 15, 2005
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Medicare Advantage: Characteristics, Financial Risks, and Disenrollment Rates of Beneficiaries in Private Fee-for-Service Plans
A letter report issued by the Government Accountability Office with an abstract that begins "Medicare Advantage (MA) plans are an alternative to the original Medicare fee-for-service (FFS) program. Private fee-for-service (PFFS) plans--one type of MA plan--give beneficiaries an option that is more like Medicare FFS than other MA plans, with a wider choice of providers and less plan management of services and providers. PFFS enrollment increased from about 35,000 beneficiaries in June 2004 to about 2.3 million in June 2008. This report compares PFFS plans to other MA plans and Medicare FFS in three areas: (1) characteristics of beneficiaries, (2) financial risks for beneficiaries who do not contact their plans before receiving services, and (3) disenrollment rates. To do this work, GAO reviewed materials from a selected sample of nine PFFS plan sponsors, analyzed Medicare data, and interviewed officials from CMS, which administers the Medicare program, and other organizations."
Date:
December 15, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Internal Revenue Service: Procedural Changes Could Enhance Tax Collections
A letter report issued by the Government Accountability Office with an abstract that begins "GAO previously testified that federal contractors abused the tax system with little consequence. While performing those audits, GAO noted that the Internal Revenue Service (IRS) records sometimes contained inaccurate or outdated tax information that prevented IRS from taking appropriate collection actions against those contractors, including submitting their tax debt to the Federal Payment Levy Program (FPLP) for collection. As a result, GAO was asked to review IRS's coding of tax debt excluded from the FPLP to determine whether (1) IRS tax records contain inaccurate status or transaction codes that exclude tax debt from the FPLP, (2) IRS's monitoring could be strengthened to ensure the accuracy of its status and transaction codes, and (3) other opportunities exist to increase the amount of tax debt included in the FPLP."
Date:
November 15, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Tax Compliance: Opportunities Exist to Improve Tax Compliance of Applicants for State Business Licenses
A letter report issued by the Government Accountability Office with an abstract that begins "The California Department of Industrial Relations, Division of Labor Standards Enforcement (DLSE), requires applicants for California business licenses in three industries--farm labor contracting, garment manufacturing, and car washing and polishing--to be in compliance with federal employment tax obligations to qualify. Based on questions about whether the Internal Revenue Service (IRS) is fully using data from state and local governments to reduce the tax gap, GAO was asked to analyze (1) the extent to which requiring a demonstration of federal tax compliance to qualify for a state business license has the potential to improve federal tax compliance and (2) what opportunities exist for increasing arrangements that require federal tax compliance to qualify for state business licensing. To address these objectives, GAO analyzed IRS administrative and tax data. GAO identified California as a case study. GAO interviewed IRS and state officials and contacted revenue officials in the 50 states and the District of Columbia."
Date:
June 15, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Financial Audit: Congressional Award Foundation's Fiscal Years 2007 and 2006 Financial Statements
A letter report issued by the Government Accountability Office with an abstract that begins "This report presents our opinion on the financial statements of the Congressional Award Foundation (the Foundation) for the fiscal years ended September 30, 2007, and 2006. These financial statements are the responsibility of the Foundation. This report also presents (1) our opinion on the effectiveness of the Foundation's related internal control as of September 30, 2007, and (2) the results of our tests of the Foundation's compliance in fiscal year 2007 with selected provisions of laws and regulations. We conducted our audit pursuant to section 107 of the Congressional Award Act, as amended (2 U.S.C. 807), and in accordance with U.S. generally accepted government auditing standards."
Date:
May 15, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Information Technology: Status and Challenges of Employee Exchange Program
A letter report issued by the Government Accountability Office with an abstract that begins "Recognizing the importance of human capital to information technology (IT) and the need to improve the skills of federal IT workers, Congress created the Information Technology Exchange Program (ITEP) as part of the E-Government Act of 2002. ITEP aims to improve federal IT skills through exchanges of staff between the government and the private sector. The Office of Personnel Management (OPM) was required to issue implementing regulations, which it did in September 2005, and to report semiannually to the Congress. OPM's regulations require that each participating agency develop an ITEP plan before proceeding with exchanges. Agencies' opportunity to begin exchanges ends in December 2007. GAO is required to evaluate the program by December 2006. As agreed, GAO's objectives were to determine (1) the status of the program and (2) challenges facing agencies. To address these objectives, GAO analyzed key documents and interviewed OPM, participating agencies, and others."
Date:
December 15, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Supply Chain Security: CBP Works with International Entities to Promote Global Customs Security Standards and Initiatives, but Challenges Remain
A letter report issued by the Government Accountability Office with an abstract that begins "Oceangoing cargo containers play a vital role in global trade but can also pose a risk of terrorist exploitation. U.S. Customs and Border Protection (CBP), part of the Department of Homeland Security (DHS), oversees security of the supply chain--the flow of goods from manufacturer to retailer. CBP anticipates that adoption of uniform, international customs security standards could eventually lead to a system of mutual recognition whereby the customs security-related practices and programs taken by one customs administration are recognized and accepted by another administration. In response to congressional requesters, GAO determined (1) actions CBP has taken to develop and implement international supply chain security standards, (2) actions CBP has taken with international partners to achieve mutual recognition of customs security practices, and (3) issues CBP and foreign customs administrations anticipate in implementing 100 percent scanning of U.S.-bound container cargo. To conduct its work, GAO analyzed CBP documents on supply chain security programs and international cooperation initiatives and met with CBP officials and foreign customs officials from various trading partner nations. Also, GAO drew upon its related reports and testimony on supply chain security issued earlier this …
Date:
August 15, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
DOD Business Systems Modernization: Progress in Establishing Corporate Management Controls Needs to Be Replicated Within Military Departments
A letter report issued by the Government Accountability Office with an abstract that begins "In 1995, GAO first designated the Department of Defense's (DOD) business systems modernization program as "high risk," and GAO continues to do so today. To assist in addressing this high-risk area, the Ronald W. Reagan National Defense Authorization Act for Fiscal Year 2005 contains provisions that are consistent with prior GAO investment management and enterprise architecture-related recommendations, and requires the department to submit annual reports to its congressional committees on its compliance with these provisions. The act also directs GAO to review each annual report. In response, GAO assessed the actions taken by DOD to comply with requirements of the act. To do so, GAO leveraged its recent reports on various aspects of the department's modernization management controls, and it reviewed, for example, the latest version of its business enterprise architecture and the associated transition plan and architecture federation strategy. GAO also interviewed key officials."
Date:
May 15, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Transportation Research: Opportunities for Improving the Oversight of DOT's Research Programs and User Satisfaction with Transportation Statistics
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Transportation's (DOT) research, development, and technology (RD&T) budget totaled $1.1 billion in fiscal year 2005. DOT's Research and Innovative Technology Administration (RITA)--which includes the Bureau of Transportation Statistics (BTS)--oversees DOT's RD&T activities. GAO examined (1) how RITA's responsibilities for overseeing DOT's RD&T activities differ from those of its predecessor, the Research and Special Programs Administration (RSPA); (2) RITA's practices for coordinating, facilitating, and reviewing RD&T activities; (3) the progress DOT has made in implementing GAO's 2003 recommendations on how to improve the coordination and evaluation of RD&T activities; and (4) how BTS identifies and monitors how well it serves its users. To address these issues, GAO reviewed relevant documentation and interviewed officials from RITA, BTS, and three operating administrations."
Date:
August 15, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Unmanned Aircraft Systems: Federal Actions Needed to Ensure Safety and Expand Their Potential Uses within the National Airspace System
A letter report issued by the Government Accountability Office with an abstract that begins "Government and private-sector interest is growing in unmanned aircraft systems (UAS) for use in a variety of missions such as U.S. border protection, hurricane research, law enforcement, and real estate photography. However, UASs can fly only after the Federal Aviation Administration (FAA) conducts a case-by-case safety analysis. GAO's research questions included (1) What are the current and potential uses and benefits of UASs? (2) What challenges exist in operating UASs safely and routinely in the national airspace system? and (3) What is the federal government's response to these challenges? To address these questions, GAO reviewed the literature, interviewed agency officials and aviation stakeholders, and surveyed 23 UAS experts."
Date:
May 15, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Department of Energy: Certain Postretirement Benefits for Contractor Employees Are Unfunded and Program Oversight Could Be Improved
A letter report issued by the General Accounting Office with an abstract that begins "The Department of Energy (DOE), which carries out its national security, environmental cleanup, and research missions through extensive use of contractors, faces significant costs for postretirement health and pension benefits for contractor employees. Given DOE's long history of using contractors and the rising cost of postretirement benefits, the Chairman, House Committee on Appropriations, Subcommittee on Energy and Water Development, asked GAO to (1) analyze DOE's estimated financial obligation for postretirement health and pension benefits for contractor employees at the end of fiscal year 2003, (2) determine how DOE evaluates its contractor postretirement health and pension benefit programs and assesses the comparative levels of benefits offered by contractors, and (3) assess how DOE's oversight of these benefits could be enhanced."
Date:
April 15, 2004
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Compacts of Free Association: Micronesia and the Marshall Islands Face Challenges in Planning for Sustainability, Measuring Progress, and Ensuring Accountability
A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, the United States signed Compacts of Free Association with the Federated States of Micronesia (FSM) and the Republic of the Marshall Islands (RMI), amending a 1986 compact with the countries. The amended compacts provide the countries with a combined total of $3.6 billion from 2004 to 2023, with the annual grants declining gradually. The assistance, targeting six sectors, is aimed at assisting the countries' efforts to promote economic advancement and budgetary self-reliance. The Department of the Interior (Interior) administers and oversees the assistance. Complying with a legislative requirement, GAO examined, for fiscal years 2004 through 2006, (1) the FSM's and the RMI's use of compact funds, (2) their efforts to assess progress toward development goals, (3) their monitoring of sector grants and accountability for compact funds, and (4) Interior's administrative oversight of the assistance. GAO visited the FSM and the RMI; reviewed reports; and interviewed officials from the FSM, RMI, and U.S. governments."
Date:
December 15, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library