Federal Protective Service: Actions Needed to Resolve Delays and Inadequate Oversight Issues with FPS's Risk Assessment and Management Program (open access)

Federal Protective Service: Actions Needed to Resolve Delays and Inadequate Oversight Issues with FPS's Risk Assessment and Management Program

Correspondence issued by the Government Accountability Office with an abstract that begins "The Federal Protective Service (FPS), which is within the Department of Homeland Security's (DHS) National Protection and Programs Directorate (NPPD), is responsible for protecting the more than 1 million federal employees and members of the public who work in and visit the over 9,000 federal facilities owned or leased by the General Services Administration (GSA) from a potential terrorist attack or other acts of violence. To accomplish its facility protection mission, FPS has about 1,200 full-time employees and approximately 13,200 contract security guards. FPS has an annual budget of about $1 billion and receives its funding from the revenues and collections of security fees charged to tenant agencies for protective services such as facility security assessments (FSA) and providing contract security guard services. Since 2008, we have issued numerous reports that address major challenges FPS faces in protecting federal facilities. For example, in 2009 and 2010 we reported that FPS had problems completing high-quality FSAs in a timely manner and did not provide adequate oversight of its contract guard program. In September 2007, FPS decided to address the challenges with its legacy security assessment and guard management systems …
Date: July 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Homeland Security: DHS Could Strengthen Acquisitions and Development of New Technologies (open access)

Homeland Security: DHS Could Strengthen Acquisitions and Development of New Technologies

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses our past work examining the Department of Homeland Security's (DHS) progress and challenges in developing and acquiring new technologies to address homeland security needs. DHS acquisition programs represent hundreds of billions of dollars in life-cycle costs and support a wide range of missions and investments including border surveillance and screening equipment, nuclear detection equipment, and technologies used to screen airline passengers and baggage for explosives, among others. Since its creation in 2003, DHS has spent billions of dollars developing and procuring technologies and other countermeasures to address various threats and to conduct its missions. Within DHS, the Science and Technology Directorate (S&T) conducts general research and development and oversees the testing and evaluation efforts of DHS components, which are responsible for developing, testing, and acquiring their own technologies. This testimony focuses on the findings of our prior work related to DHS's efforts to acquire and deploy new technologies to address homeland security needs. Our past work has identified three key challenges: (1) developing technology program requirements, (2) conducting and completing testing and evaluation of technologies and (3) incorporating information on costs and benefits in making …
Date: July 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
U.S. Postal Service: Dire Financial Outlook and Changing Mail Use Require Network Restructuring (open access)

U.S. Postal Service: Dire Financial Outlook and Changing Mail Use Require Network Restructuring

Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. Postal Service (USPS) recently reported that its financial results for the first half of this fiscal year--a net loss of $2.6 billion--are worse than projected. USPS expects continued financial challenges as mail volume continues to decline. Most notable is the decline of First-Class Mail (its most profitable mail) by over 25 billion pieces, or about 25 percent, over the past decade. GAO has reported on proposals to revise USPS pension and retiree health obligations, but such actions alone will not be sufficient to address the accelerating volume decline and changing use of the mail. This statement discusses (1) why it is important to restructure USPS's networks and (2) what actions are needed to facilitate additional progress. This statement is based primarily on past and ongoing GAO work."
Date: June 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Border Security: Preliminary Observations on Border Control Measures for the Southwest Border (open access)

Border Security: Preliminary Observations on Border Control Measures for the Southwest Border

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) reports that the nearly 2,000-mile U.S. border with Mexico is vulnerable to cross-border illegal activity. The Office of Border Patrol (Border Patrol), within DHS's U.S. Customs and Border Protection (CBP), is responsible for securing the border between U.S. ports of entry and has divided responsibility for southwest border miles among nine Border Patrol sectors. CBP reported spending about $3 billion on Border Patrol's southwest border efforts in fiscal year 2010, apprehending over 445,000 illegal entries. This testimony provides preliminary observations on (1) the extent to which DHS reported progress in achieving operational control--Border Patrol was able to detect, respond, and interdict cross-border illegal activity--of the southwest border; (2) the extent to which operational control reflects Border Patrol's ability to respond to illegal activity at the border or after entry into the United States; and (3) how DHS reports the transition to new border security measures will change oversight and resource requirements for securing the southwest border. This testimony is based on GAO's ongoing work for the House Committee on Homeland Security. GAO analyzed DHS border security documents and data supporting border security …
Date: February 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Small Business Contracting: Opportunities to Improve the Effectiveness of Agency and SBA Advocates and Mentor-Protege Programs (open access)

Small Business Contracting: Opportunities to Improve the Effectiveness of Agency and SBA Advocates and Mentor-Protege Programs

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses our recent work on the federal government's efforts to increase contracting opportunities for small businesses. This work covered (1) the Offices of Small and Disadvantaged Business Utilization (OSDBU) at federal agencies, (2) federal mentor-protege programs, and (3) the Small Business Administration's (SBA) Procurement Center Representatives (PCR) and Commercial Market Representatives (CMR). More specifically, to increase small businesses' visibility within federal agencies, in 1978 Congress amended the Small Business Act to require that all federal agencies with procurement powers establish an OSDBU, which would advocate for small businesses in a variety of ways. The act further requires that OSDBU directors be responsible only to and report directly to agency heads or their deputies. The purpose of this provision is to help ensure that OSDBU directors have direct access to their agencies' top decision makers in order to advocate effectively. The functions an OSDBU may perform include administering a mentor-protege program. Under such programs, mentors--businesses, typically experienced prime contractors--provide technical, managerial, and other business development assistance to eligible small businesses, or proteges. In return, the programs provide incentives for mentor participation, such as credit toward subcontracting goals. …
Date: September 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Maritime Security: Updating U.S. Counterpiracy Action Plan Gains Urgency as Piracy Escalates off the Horn of Africa (open access)

Maritime Security: Updating U.S. Counterpiracy Action Plan Gains Urgency as Piracy Escalates off the Horn of Africa

Testimony issued by the Government Accountability Office with an abstract that begins "Somali pirates have attacked 640 ships and taken more than 3,150 hostages since 2007. A few U.S.-flagged vessels have been affected--most recently the SV Quest, a private yacht on which four Americans were killed in February 2011. The growing frequency and severity of attacks renew the urgency to address the piracy threat. As Somalia is unable to repress piracy, the U.S. National Security Council (NSC) developed the interagency Countering Piracy off the Horn of Africa: Partnership and Action Plan in December 2008 to prevent, disrupt, and prosecute piracy in collaboration with international and industry partners. In September 2010, GAO issued a report evaluating the extent to which U.S. agencies (1) have implemented the plan, and the challenges they face, and (2) have collaborated with partners. This testimony is based on the September 2010 report and its objectives, and work GAO conducted in March 2011 to update report findings."
Date: March 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
DOD Financial Management: Ongoing Challenges in Implementing the Financial Improvement and Audit Readiness Plan (open access)

DOD Financial Management: Ongoing Challenges in Implementing the Financial Improvement and Audit Readiness Plan

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has initiated several efforts over the years to address its long-standing financial management weaknesses and ultimately achieve unqualified (clean) opinions on its financial statements. In 2005, the DOD Comptroller first issued the Financial Improvement and Audit Readiness (FIAR) Plan for improving financial management and reporting. In May 2010, the DOD Comptroller issued the FIAR Guidance to provide standardized guidance to DOD components for developing Financial Improvement Plans (FIP) to implement the FIAR Plan. GAO's testimony focuses on (1) progress made by the DOD Comptroller in developing and issuing the FIAR Guidance, (2) challenges faced by DOD components in implementing the FIAR Guidance, and (3) improvements needed in DOD's oversight and monitoring of FIAR implementation efforts. This statement is based on four audits that were undertaken at the request of this subcommittee and other congressional requesters to evaluate the progress DOD is making in implementing its FIAR Plan and FIAR Guidance. GAO addresses findings and recommendations from two reports being issued this week (GAO-11-830 and GAO-11-851) and preliminary information from two ongoing audits. Each audit demonstrates some of the challenges DOD faces in improving …
Date: September 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Federal Mandates: Few Rules Trigger Unfunded Mandates Reform Act (open access)

Federal Mandates: Few Rules Trigger Unfunded Mandates Reform Act

Testimony issued by the Government Accountability Office with an abstract that begins "Many federal programs and initiatives involve shared responsibilities--and benefits--for the federal, state, local and tribal governments, and the private sector. Federal statutes and rules often require nonfederal parties to expend their resources in support of certain national goals. The Unfunded Mandates Reform Act of 1995 (UMRA) was enacted to address some of the concerns about federal statutes and regulations that require nonfederal parties to expend resources to achieve these goals without being provided funding to cover the costs. UMRA generates information about how these potential federal mandates could affect other levels of government and the private sector as Congress and agency decision makers consider proposed legislation and regulations. Congress has asked GAO to evaluate the effectiveness of UMRA procedures and requirements several times since it was enacted. Based on that body of work, this testimony focuses on Title II of UMRA regarding federal mandates in rules and (1) describes the exceptions and exclusions in the act when identifying a federal mandate and (2) summarizes GAO findings on UMRA's implementation over the years and views of knowledgeable parties on potential improvements. GAO is not making recommendations in this testimony."
Date: February 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Southwest Border: Border Patrol Operations on Federal Lands (open access)

Southwest Border: Border Patrol Operations on Federal Lands

Testimony issued by the Government Accountability Office with an abstract that begins "To stem the flow of illegal traffic from Mexico into the United States over the last 5 years along the U.S. southwestern border, the Border Patrol has nearly doubled the number of agents on patrol, constructed hundreds of miles of border fences, and installed a variety of surveillance equipment. About 40 percent of these border lands are managed by the Departments of the Interior and Agriculture, and coordination and cooperation between Border Patrol and land management agencies is critical to ensure national security. As requested, this statement summarizes GAO's findings from two reports issued on southwest border issues in the fall of 2010. The first report, GAO-11-38, focused on the key land management laws that Border Patrol must comply with and how these laws affect the agency's operations. The second report, GAO-11-177, focused on the extent to which Border Patrol and land management agencies' law enforcement units share threat information and communications."
Date: April 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Improper Payments: Recent Efforts to Address Improper Payments and Remaining Challenges (open access)

Improper Payments: Recent Efforts to Address Improper Payments and Remaining Challenges

Testimony issued by the Government Accountability Office with an abstract that begins "GAO's work over the past several years has highlighted long-standing, widespread, and significant problems with improper payments in the federal government. Fiscal year 2010 marked the 7th year of implementation of the Improper Payments Information Act of 2002 (IPIA). IPIA requires executive-branch agencies to identify programs and activities susceptible to significant improper payments, estimate annual amounts improperly paid, and report these estimates and actions taken to reduce them. On July 22, 2010, the Improper Payments Elimination and Recovery Act of 2010 (IPERA) was enacted. IPERA amended IPIA and expanded requirements for recovering overpayments across a broad range of federal programs. This testimony addresses (1) progress federal agencies have reported in estimating and reducing improper payments in fiscal year 2010, (2) challenges that continue to hinder full reporting of improper payment information, and (3) recent efforts by Congress and the executive branch intended to improve transparency and accountability for reporting, reducing, and recovering improper payments. This testimony is primarily based on prior GAO reports. GAO summarized available fiscal year 2010 improper payment information reported by federal executive-branch agencies and actions taken by the executive branch and Congress intended to …
Date: April 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Border Security: Preliminary Observations on the Status of Key Southwest Border Technology Programs (open access)

Border Security: Preliminary Observations on the Status of Key Southwest Border Technology Programs

Testimony issued by the Government Accountability Office with an abstract that begins "Securing the nation's borders from illegal entry of aliens, contraband, terrorists and weapons of mass destruction, is a long-term challenge. In November 2005, the Department of Homeland Security (DHS) launched the Secure Border Initiative network (SBInet)--a program which was to provide the Border Patrol, within DHS's U.S. Customs and Border Protection (CBP), with the tools to detect breaches and make agent deployment decisions by installing surveillance systems along the border. Alternative (Southwest) Border Technology is DHS's new plan to deploy a mix of technology to protect the border. This testimony is based on GAO's ongoing work conducted for the House Committee on Homeland Security and provides preliminary observations on (1) the status of SBInet and user views on its usefulness, and (2) the Alternative (Southwest) Border Technology plan and associated costs. GAO reviewed planning, budget, and system documents, observed operations along the southwest border, and interviewed DHS officials."
Date: March 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Homeland Security: Improvements in Managing Research and Development Could Help Reduce Inefficiencies and Costs (open access)

Homeland Security: Improvements in Managing Research and Development Could Help Reduce Inefficiencies and Costs

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses our past work examining the management of research and development (R&D) at the Department of Homeland Security (DHS). DHS acquisition programs represent hundreds of billions of dollars in life-cycle costs and support a wide range of missions and investments including Coast Guard ships and aircraft, border surveillance and screening equipment, nuclear detection equipment, and technologies used to screen airline passengers and baggage for explosives. Since its creation in 2003, DHS has spent billions of dollars on R&D on technologies and other countermeasures to address various threats and to conduct its missions. Within DHS, the Science and Technology Directorate (S&T) conducts overall R&D efforts to improve homeland security. Among other things, S&T works with DHS components to provide assistance in researching and developing technologies to meet their specific missions, while the components themselves are responsible for developing, testing, and acquiring these technologies. For example, DHS's Domestic Nuclear Detection Office (DNDO) is charged with developing, acquiring, and deploying equipment to detect nuclear and radiological materials, supporting the efforts of DHS and other federal agencies. The Transportation Security Administration (TSA) is responsible for securing the nation's transportation systems …
Date: March 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Disaster Recovery: Federal Contracting in the Aftermath of Hurricanes Katrina and Rita (open access)

Disaster Recovery: Federal Contracting in the Aftermath of Hurricanes Katrina and Rita

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses small business participation in Gulf Coast rebuilding after Hurricanes Katrina and Rita. Federal agencies directly awarded $20.5 billion in contracts nationwide between fiscal years 2005 and 2011 for recovery efforts related to these hurricanes. These contracts are subject to federal procurement regulations and, in most cases, are generally subject to certain goals to increase participation by small businesses. This statement is based on a report we issued in July 2010, which discussed the extent to which Gulf Coast small businesses received federal contract funds for recovery efforts, with data on contract funds updated through fiscal year 2011 where possible. More specifically, the statement discusses (1) the amounts that small businesses nationwide and small businesses in four Gulf Coast states received directly from federal agencies through contracts for relief and recovery efforts related to Hurricanes Katrina and Rita; and (2) the extent to which four agencies--the U.S. Army Corps of Engineers (Corps), Department of Homeland Security (DHS), Department of Defense (DOD) excluding the Corps, and General Services Administration (GSA)--monitored subcontracting accomplishment information as required for selected contracts."
Date: September 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Joint Strike Fighter: Restructuring Should Improve Outcomes, but Progress Is Still Lagging Overall (open access)

Joint Strike Fighter: Restructuring Should Improve Outcomes, but Progress Is Still Lagging Overall

Testimony issued by the Government Accountability Office with an abstract that begins "The F-35 Lightning II, also known as the Joint Strike Fighter (JSF), is the Department of Defense's (DOD) most costly and ambitious aircraft acquisition, seeking to simultaneously develop and field three aircraft variants for the Air Force, Navy, Marine Corps, and eight international partners. The JSF is critical for recapitalizing tactical air forces and will require a long-term commitment to very large annual funding outlays. The estimated total investment cost is currently about $385 billion to develop and procure 2,457 aircraft. Because of a history of relatively poor cost and schedule outcomes, defense leadership over the past year has directed a comprehensive restructuring of the JSF program that is continuing. This testimony draws substantially from our extensive body of work on the JSF, including the current annual review mandated in the National Defense Authorization Act for Fiscal Year 2010, Pub. L. No. 111-84 244 (2009). Our draft report is being reviewed by the Department and we expect to issue it early next month. That report and this testimony discusses (1) program cost and schedule changes and their implications on affordability; (2) progress made during 2010; (3) design and …
Date: March 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Arlington National Cemetery: Additional Actions Needed to Continue Improvements in Contract Management (open access)

Arlington National Cemetery: Additional Actions Needed to Continue Improvements in Contract Management

A letter report issued by the Government Accountability Office with an abstract that begins "What GAO Found"
Date: December 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal Chief Information Officers: Opportunities Exist to Improve Role in Information Technology Management (open access)

Federal Chief Information Officers: Opportunities Exist to Improve Role in Information Technology Management

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government invests billions in information technology (IT) each year to help agencies accomplish their missions. Federal law, particularly the Clinger-Cohen Act of 1996, has defined the role of Chief Information Officer (CIO) as the focal point for IT management within agencies. Given the longstanding challenges the government faces in managing IT and the continued importance of the CIO, GAO was asked to (1) determine the current roles and responsibilities of CIOs, (2) determine what potential modifications to the Clinger-Cohen Act and related laws could be made to enhance CIOs' authority and effectiveness, and (3) identify key lessons learned by CIOs in managing IT. To do this, GAO administered a questionnaire to 30 CIOs, compared responses to legislative requirements and the results of a 2004 GAO study, interviewed current CIOs, convened a panel of former agency CIOs, and spoke with the Office of Management and Budget's (OMB) Federal CIO."
Date: September 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
OPM Retirement Modernization: Longstanding Information Technology Management Weaknesses Need to Be Addressed (open access)

OPM Retirement Modernization: Longstanding Information Technology Management Weaknesses Need to Be Addressed

Testimony issued by the Government Accountability Office with an abstract that begins "The Office of Personnel Management (OPM) is the central human resources agency for the federal government and, as such, is tasked with ensuring the government has an effective civilian workforce. As part of its mission, OPM defines recruiting and hiring processes and procedures; provides federal employees with various benefits, such as health benefits; and administers the retirement program for federal employees. The use of information technology (IT) is crucial in helping OPM to carry out its responsibilities, and in fiscal year 2011 the agency invested $79 million in IT systems and services. For over 2 decades, OPM has been attempting to modernize its federal employee retirement process by automating paper-based processes and replacing antiquated information systems. However, these efforts have been unsuccessful, and OPM canceled its most recent retirement modernization effort in February 2011. GAO was asked to provide a statement summarizing its work on challenges OPM has faced in managing its efforts to modernize federal employee retirement processing. To do this, GAO relied on previously published work as well as a limited review of more recent documentation on OPM's retirement modernization activities."
Date: November 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Drug Shortages: FDA's Ability to Respond Should Be Strengthened (open access)

Drug Shortages: FDA's Ability to Respond Should Be Strengthened

Testimony issued by the Government Accountability Office with an abstract that begins "What GAO Found"
Date: December 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Information Technology: OMB Has Made Improvements to Its Dashboard, but Further Work Is Needed by Agencies and OMB to Ensure Data Accuracy (open access)

Information Technology: OMB Has Made Improvements to Its Dashboard, but Further Work Is Needed by Agencies and OMB to Ensure Data Accuracy

A letter report issued by the Government Accountability Office with an abstract that begins "Each year the federal government spends billions of dollars on information technology (IT) investments. Given the importance of oversight, the Office of Management and Budget (OMB) established a public Web site, referred to as the IT Dashboard, that provides detailed information on about 800 federal IT investments, including assessments of actual performance against cost and schedule targets (referred to as ratings). In the second of a series of Dashboard reviews, GAO was asked to (1) determine OMB's efforts to improve the Dashboard and how it is using data from the Dashboard, and (2) examine the accuracy of the Dashboard's cost and schedule performance ratings. To do so, GAO analyzed documentation on OMB oversight efforts and Dashboard improvement plans, compared the performance of 10 major investments from five agencies with large IT budgets against the ratings on the Dashboard, and interviewed OMB and agency officials."
Date: March 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Small Business Innovation Research: SBA Should Work with Agencies to Improve the Data Available for Program Evaluation (open access)

Small Business Innovation Research: SBA Should Work with Agencies to Improve the Data Available for Program Evaluation

A letter report issued by the Government Accountability Office with an abstract that begins "Federal agencies with a budget of at least $100 million for research and development (R&D) conducted by others must participate in the Small Business Innovation Research (SBIR) program. SBIR has four purposes: meet federal R&D needs; stimulate technological innovation; increase commercialization (e.g., sales) of innovations based on federal R&D; and encourage participation in innovation by small businesses owned by disadvantaged individuals and women. The Small Business Administration (SBA) oversees the efforts of participating agencies, which make awards to small businesses using SBIR funds. Congress directed SBA to develop a database with commercialization data for government use in evaluating the program. GAO was asked to determine (1) how agencies have addressed SBIR's purposes and (2) the extent of data available to evaluate progress in increasing commercialization. GAO analyzed program documents and interviewed officials at SBA and five agencies that accounted for about 96 percent of SBIR awards."
Date: August 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: Bureau of Consumer Financial Protection's Fiscal Year 2011 Financial Statements (open access)

Financial Audit: Bureau of Consumer Financial Protection's Fiscal Year 2011 Financial Statements

A letter report issued by the Government Accountability Office with an abstract that begins "Title X of the Dodd-Frank Wall Street Reform and Consumer Protection Act, referred to as the Consumer Financial Protection Act of 2010, created the Bureau of Consumer Financial Protection (CFPB). The act charged it with the responsibility of regulating the offering and provision of consumer financial products or services under the federal consumer financial laws. The act also requires CFPB to annually prepare financial statements, and further requires GAO to audit these statements. The Full-Year Continuing Appropriations Act, 2011 also requires that GAO audit CFPB's financial statements. Pursuant to the above-referenced requirements in these two acts, GAO audited CFPB's fiscal year 2011 financial statements to determine whether (1) the financial statements were fairly presented, and (2) CFPB management maintained effective internal control over financial reporting. GAO also tested CFPB's compliance with selected laws and regulations.."
Date: November 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information Security: IRS Needs to Enhance Internal Control over Financial Reporting and Taxpayer Data (open access)

Information Security: IRS Needs to Enhance Internal Control over Financial Reporting and Taxpayer Data

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) has a demanding responsibility in collecting taxes, processing tax returns, and enforcing the nation's tax laws. It relies extensively on computerized systems to support its financial and mission-related operations and on information security controls to protect financial and sensitive taxpayer information that resides on those systems. As part of its audit of IRS's fiscal years 2010 and 2009 financial statements, GAO assessed whether controls over key financial and tax processing systems are effective in ensuring the confidentiality, integrity, and availability of financial and sensitive taxpayer information. To do this, GAO examined IRS information security policies, plans, and procedures; tested controls over key financial applications; and interviewed key agency officials at four sites."
Date: March 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
National Aeronautics and Space Administration: Acquisition Approach for Commercial Crew Transportation Includes Good Practices, but Faces Significant Challenges (open access)

National Aeronautics and Space Administration: Acquisition Approach for Commercial Crew Transportation Includes Good Practices, but Faces Significant Challenges

A letter report issued by the Government Accountability Office with an abstract that begins ""
Date: December 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Climate Change Issues: Options for Addressing Challenges to Carbon Offset Quality (open access)

Climate Change Issues: Options for Addressing Challenges to Carbon Offset Quality

A letter report issued by the Government Accountability Office with an abstract that begins "Carbon offsets are reductions in greenhouse gas emissions in one place to compensate for emissions elsewhere. Examples of offset projects include planting trees, developing renewable energy sources, or capturing emissions from landfills. Recent congressional proposals would have limited emissions from utilities, industries, or other "regulated entities," and allowed these entities to buy offsets. Research suggests that offsets can significantly lower the cost of a program to limit emissions because buying offsets may cost regulated entities less than making the reductions themselves. Some existing international and U.S. regional programs allow offsets to be used for compliance with emissions limits. A number of voluntary offset programs also exist, where buyers do not face legal requirements but may buy offsets for other reasons. Prior GAO work found that it can be difficult to ensure offset quality--that offsets achieve intended reductions. One quality criterion is that reductions must be "additional" to what would have occurred without the offset program. This report provides information on (1) key challenges in assessing the quality of different types of offsets and (2) options for addressing key challenges associated with offset quality if the U.S. …
Date: February 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library