2010 Census: Basic Design Has Potential, but Remaining Challenges Need Prompt Resolution (open access)

2010 Census: Basic Design Has Potential, but Remaining Challenges Need Prompt Resolution

A letter report issued by the Government Accountability Office with an abstract that begins "A rigorous testing and evaluation program is a critical component of the census planning process because it helps the U.S. Census Bureau (Bureau) assess activities that show promise for a more cost-effective head count. The Bureau conducted a field test in 2004, and we were asked to (1) assess the soundness of the test design and the extent to which the Bureau implemented it consistent with its plans, (2) review the quality of the Bureau's information technology (IT) security practices, and (3) identify initial lessons learned from conducting the test and their implications for future tests and the 2010 Census."
Date: January 12, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Alien Registration: Usefulness of a Nonimmigrant Alien Annual Address Reporting Requirement Is Questionable (open access)

Alien Registration: Usefulness of a Nonimmigrant Alien Annual Address Reporting Requirement Is Questionable

A letter report issued by the Government Accountability Office with an abstract that begins "Since 1940, Congress has provided a statutory framework that requires aliens entering or residing in the United States to provide address information. By 1981, aliens who remain in the United States for 30 days or more were required to initially register and report their address information and then to report their change of address only if they move. In the months immediately following the terrorist attacks on September 11, 2001, federal investigators' efforts to locate and interview nearly one-half of the 4,112 nonimmigrant aliens they attempted to contact were impeded by lack of current address information. Nonimmigrant aliens are defined as those who seek temporary entry into the United States for a specific purpose, including those aliens who are in the country as students, international representatives, or temporary workers, or for business or pleasure. Because of growing concern over the government's need to locate aliens, the Enhanced Border Security and Visa Entry Reform Act of 2002 directed GAO to study the feasibility and the utility of a requirement that each nonimmigrant alien in the United States self-report a current address on a yearly basis."
Date: January 28, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Army National Guard: Inefficient, Error-Prone Process Results in Travel Reimbursement Problems for Mobilized Soldiers (open access)

Army National Guard: Inefficient, Error-Prone Process Results in Travel Reimbursement Problems for Mobilized Soldiers

A letter report issued by the Government Accountability Office with an abstract that begins "GAO was asked to determine (1) the impact of the recent increased operational tempo on the process used to reimburse Army Guard soldiers for travel expenses and the effect that travel reimbursement problems have had on soldiers and their families; (2) the adequacy of the overall design of controls over the processes, human capital, and automated systems relied on for Army Guard travel reimbursements; and (3) whether the Department of Defense's (DOD) current efforts to automate its travel reimbursement process will resolve the problems identified. GAO selected and audited 10 case study units that were identified in a preliminary assessment as having a variety of travel reimbursement problems."
Date: January 31, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Charter Schools: To Enhance Education's Monitoring and Research, More Charter School-Level Data Are Needed (open access)

Charter Schools: To Enhance Education's Monitoring and Research, More Charter School-Level Data Are Needed

A letter report issued by the Government Accountability Office with an abstract that begins "Charter schools are public schools that are granted increased autonomy by states in exchange for meeting specified academic goals. State law determines who approves the formation of a charter school, often the board of education. As public schools, charter schools are subject to the performance requirements of the No Child Left Behind Act (NCLBA) as well. In this environment, states' systems for allowing charter schools flexibility and ensuring school performance and financial integrity assume greater importance. GAO examined (1) how states allow charter schools flexibility, (2) how states promote accountability for school performance and financial integrity for charter schools, (3) the implications of NCLBA for charter schools, and (4) the role the Department of Education (Education) plays in charter school accountability. GAO surveyed the 39 states and jurisdictions with operating charter schools in 2002-03 and interviewed charter school experts and Education officials."
Date: January 12, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Chemical And Biological Defense: Army and Marine Corps Need to Establish Minimum Training Tasks and Improve Reporting for Combat Training Centers (open access)

Chemical And Biological Defense: Army and Marine Corps Need to Establish Minimum Training Tasks and Improve Reporting for Combat Training Centers

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) believes that it is increasingly likely that an adversary will use nuclear, biological, or chemical (NBC) weapons against U.S. forces. Consequently, DOD doctrine calls for U.S. forces to be sufficiently trained to continue their missions in an NBC-contaminated environment. Given longstanding concerns about the preparedness of DOD's servicemembers in this critical area, GAO has undertaken a body of work covering NBC protective equipment and training. For this review, GAO was asked to determine the following: (1) To what extent do Army and Marine Corps units and personnel attending combat training centers participate in NBC training, and to what extent do these units and personnel perform NBC tasks at the centers to service standards? (2) Do the Army and the Marine Corps report NBC training at the centers in a standardized format that allows the services to identify lessons learned and to do cross-unit and cross-center comparisons?"
Date: January 28, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Coast Guard: Station Readiness Improving, but Resource Challenges and Management Concerns Remain (open access)

Coast Guard: Station Readiness Improving, but Resource Challenges and Management Concerns Remain

A letter report issued by the Government Accountability Office with an abstract that begins "For years, the Coast Guard has conducted search and rescue operations from its network of stations along the nation's coasts and waterways. In 2001, reviews of station operations found that station readiness--the ability to execute mission requirements in keeping with standards--was in decline. The Coast Guard began addressing these issues, only to see its efforts complicated by expanded post-September 11, 2001, homeland security responsibilities at many stations. GAO reviewed the impact of changing missions on station needs, the progress made in addressing station readiness needs, and the extent to which plans are in place for addressing any remaining needs."
Date: January 31, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Criminal Debt: Court-Ordered Restitution Amounts Far Exceed Likely Collections for the Crime Victims in Selected Financial Fraud Cases (open access)

Criminal Debt: Court-Ordered Restitution Amounts Far Exceed Likely Collections for the Crime Victims in Selected Financial Fraud Cases

A letter report issued by the Government Accountability Office with an abstract that begins "In the wake of a recent wave of corporate scandals, Senator Byron L. Dorgan noted that the American taxpayers have a right to expect that those who have committed corporate fraud and other criminal wrongdoing will be punished, and that the federal government will make every effort to recover assets held by the offenders. Recognizing that GAO previously reported on deficiencies in the Department of Justice's (Justice) criminal debt collection processes (GAO-01-664), Senator Dorgan asked GAO to review selected criminal white-collar financial fraud cases for which large restitution debts have been established but little has been collected. Specifically, GAO was asked to determine (1) the status of Justice's efforts to collect on the outstanding debt, (2) the prospects for future collections, and (3) whether specific problems have affected Justice's ability to collect the debt."
Date: January 31, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Diversity Management: Expert-Identified Leading Practices and Agency Examples (open access)

Diversity Management: Expert-Identified Leading Practices and Agency Examples

A letter report issued by the Government Accountability Office with an abstract that begins "A high-performance organization relies on a dynamic workforce with the requisite talents, multidisciplinary knowledge, and up-to-date skills to ensure that it is equipped to accomplish its mission and achieve its goals. Such organizations typically (1) foster a work environment in which people are enabled and motivated to contribute to mission accomplishment and (2) provide both accountability and fairness for all employees. To accomplish these objectives, high-performance organizations are inclusive, drawing on the strengths of employees at all levels and of all backgrounds--an approach consistent with diversity management. For purposes of our review, diversity management is defined as a process intended to create and maintain a positive work environment where the similarities and differences of individuals are valued, so that all can reach their potential and maximize their contributions to an organization's strategic goals and objectives. As part of a request that GAO report on the federal government's performance in managing its diverse workforce, GAO was asked to identify (1) leading diversity management practices and (2) examples of the identified practices in the federal government. This report contains no recommendations."
Date: January 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Drug Control: High Intensity Drug Trafficking Areas' Efforts to Link Investigations to International Drug Traffickers (open access)

Drug Control: High Intensity Drug Trafficking Areas' Efforts to Link Investigations to International Drug Traffickers

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2002, the Attorney General called upon law enforcement to target the "most wanted" international drug traffickers responsible for supplying illegal drugs to America. In September 2002, law enforcement, working through the multi-agency Organized Crime Drug Enforcement Task Force (OCDETF) Program, developed a list of these drug traffickers, known as the Consolidated Priority Organization Target List (CPOT), to aid federal law enforcement agencies in targeting their drug investigations. Also, the White House's Office of National Drug Control Policy (ONDCP) collaborated with law enforcement to encourage existing High Intensity Drug Trafficking Areas (HIDTA) to conduct CPOT investigations. According to ONDCP, the 28 HIDTAs across the nation are located in centers of illegal drug production, manufacturing, importation, or distribution. ONDCP distributed discretionary funds to supplement some HIDTAs' existing budgets beginning in fiscal year 2002 to investigate CPOT organizations. Out of concern that a CPOT emphasis on international drug investigations would detract from the HIDTA program's regional emphasis, the Senate Committee on Appropriations directed GAO to examine whether investigations of CPOT organizations are consistent with the HIDTA program's mission and how ONDCP distributes its discretionary funds to …
Date: January 28, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal-Aid Highways: FHWA Needs a Comprehensive Approach to Improving Project Oversight (open access)

Federal-Aid Highways: FHWA Needs a Comprehensive Approach to Improving Project Oversight

A letter report issued by the Government Accountability Office with an abstract that begins "The federal-aid highway program provides over $25 billion a year to states for highway and bridge projects, often paying 80 percent of these projects' costs. The federal government provides funding for and oversees this program, while states largely choose and manage the projects. Ensuring that states effectively control the cost and schedule performance of these projects is essential to ensuring that federal funds are used efficiently. We reviewed the Federal Highway Administration's (FHWA) approach to improving its federal-aid highway project oversight efforts since we last reported on it in 2002, including (1) FHWA's oversight-related goals and performance measures, (2) FHWA's oversight improvement activities, (3) challenges FHWA faces in improving project oversight, and (4) best practices for project oversight."
Date: January 31, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal Family Education Loan Program: More Oversight Is Needed for Schools That Are Lenders (open access)

Federal Family Education Loan Program: More Oversight Is Needed for Schools That Are Lenders

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2004, lenders made about $65 billion in loans through the Federal Family Education Loan Program (FFELP) to assist students in paying for postsecondary education. The Higher Education Act (HEA), which authorizes FFELP, broadly defined eligible lenders--including schools. The Department of Education's (Education) Office of Federal Student Aid (FSA) is responsible for ensuring that lenders comply with FFELP laws and regulations. Recently, schools have become increasingly interested in becoming lenders, and this has raised concerns about whether it is appropriate for schools to become lenders given that they both determine students' eligibility for loans and in some cases set the price of attendance. In light of these concerns we determined (1) the extent to which schools have participated as FFELP lenders and their characteristics, (2) how schools have structured lending operations and benefits for borrowers and schools, and (3) statutory and regulatory safeguards designed to protect taxpayers' and borrowers' interests."
Date: January 24, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal Procurement: International Agreements Result in Waivers of Some U.S. Domestic Source Restrictions (open access)

Federal Procurement: International Agreements Result in Waivers of Some U.S. Domestic Source Restrictions

A letter report issued by the Government Accountability Office with an abstract that begins "Over the years, Congress has enacted a variety of laws designed to encourage federal agencies to purchase U.S. supplies and services. These laws are commonly referred to as domestic preference laws or domestic source restrictions. Perhaps the best known of these laws is the Buy American Act, a 1933 law that established a statutory preference for U.S. supplies and construction materials. At the same time, Congress has approved a number of international agreements that open certain government procurements to goods and services from countries that are parties to those agreements. In addition, the Department of Defense (DOD) has entered into reciprocal procurement memoranda of understanding (MOUs) with some of its foreign counterparts, under which DOD may procure goods and services from those countries. Congress asked us to determine the effect of international agreements on the applicability of U.S. domestic source restrictions. In response, this report (1) identifies the current international trade agreements to which the U.S. is a party that contain government procurement provisions, as well as the reciprocal defense procurement MOUs, and (2) describes how these trade agreements and MOUs affect the applicability of selected …
Date: January 26, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal Thrift Savings Plan: Customer Service Practices Adopted by Private Sector Plan Managers Should Be Considered (open access)

Federal Thrift Savings Plan: Customer Service Practices Adopted by Private Sector Plan Managers Should Be Considered

A letter report issued by the Government Accountability Office with an abstract that begins "Intended to resemble private sector 401(k) pension plans, the federal government's Thrift Savings Plan (TSP) held more than $128 billion in retirement assets for over 3 million participants at the end of 2003. Customer service-related difficulties during the Federal Retirement Thrift Investment Board's (TSP's governing body) record-keeping system conversion in 2003 led the Chairman of a Senate Committee to ask GAO to examine the customer service provided to TSP participants. This review describes (1) customer service provisions within TSP and those offered by private sector managers and (2) customer service practices used by private sector plan managers that could be considered for use in TSP."
Date: January 18, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
GAO Performance and Accountability Highlights: Fiscal Year 2004 (open access)

GAO Performance and Accountability Highlights: Fiscal Year 2004

Other written product issued by the Government Accountability Office with an abstract that begins "This report presents the highlights of GAO's fiscal year 2004 Performance and Accountability report. In short, fiscal year 2004 was an exceptional year for GAO. For example, we received a clean opinion from independent auditors on our financial statements and met or exceeded all but one of our key performance measures. In addition, we exceeded or equaled our all-time record for six of our seven key performance indicators while continuing to improve our client and employee feedback survey results. We documented $44 billion in financial benefits--a return of $95 for every dollar spent, or $13.7 million per employee. We also recorded over 1,000 nonfinancial benefits that helped to shape important legislation and increase the efficiency of various federal programs, thus improving the lives of millions of Americans. In addition, the rate at which our recommendations had been implemented by the Congress or federal agencies rose to 83 percent, and we made over 2,700 new recommendations in fiscal year 2004. We just missed our timeliness goal by delivering 97 percent of our products to the Congress when promised. This summary of our performance and accountability report highlights …
Date: January 1, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Global HIV/AIDS Epidemic: Selection of Antiretroviral Medications Provided Under U.S. Emergency Plan Is Limited (open access)

Global HIV/AIDS Epidemic: Selection of Antiretroviral Medications Provided Under U.S. Emergency Plan Is Limited

A letter report issued by the Government Accountability Office with an abstract that begins "In developing countries, only about 7 percent of people with HIV/AIDS receive treatment. In 2003, the Congress authorized the President's Emergency Plan for AIDS Relief, a 5-year, $15 billion initiative under the Office of the U.S. Global AIDS Coordinator. The Emergency Plan focuses on 15 developing countries, with a goal of supporting treatment for 2 million people. Treatment regimens use multiple antiretroviral medications (ARV), which can be original or generic. Fixed-dose combinations (FDC) combine two or three ARVs into one pill. Questions have been raised about whether the plan is providing ARVs preferred by the focus countries at reasonable prices. GAO compared the selection of ARVs provided under the plan with that provided under other major treatment initiatives, compared the prices of those selections, and determined what the Coordinator's Office is doing to expand the plan's selection of quality-assured lower-priced ARVs."
Date: January 11, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Gun Control and Terrorism: FBI Could Better Manage Firearm-Related Background Checks Involving Terrorist Watch List Records (open access)

Gun Control and Terrorism: FBI Could Better Manage Firearm-Related Background Checks Involving Terrorist Watch List Records

A letter report issued by the Government Accountability Office with an abstract that begins "Membership in a terrorist organization does not prohibit a person from owning a gun under current law. Thus, during presale screening of prospective firearms purchasers, the National Instant Criminal Background Check System historically did not utilize terrorist watch list records. However, for homeland security and other purposes, the Federal Bureau of Investigation (FBI) and applicable state agencies began receiving notices (effective February 3, 2004) when such screening involved watch lists records. GAO determined (1) how many checks have resulted in valid matches with terrorist watch list records, (2) procedures for providing federal counterterrorism officials relevant information from valid-match background checks, and (3) the extent to which the FBI monitors or audits the states' handling of such checks."
Date: January 19, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Hazardous Waste Sites: Improved Effectiveness of Controls at Sites Could Better Protect the Public (open access)

Hazardous Waste Sites: Improved Effectiveness of Controls at Sites Could Better Protect the Public

A letter report issued by the Government Accountability Office with an abstract that begins "The Environmental Protection Agency's (EPA) Superfund and Resource Conservation and Recovery Act (RCRA) programs were established to clean up hazardous waste sites. Because some sites cannot be cleaned up to allow unrestricted use, institutional controls--legal or administrative restrictions on land or resource use to protect against exposure to the residual contamination--are placed on them. GAO was asked to review the extent to which (1) institutional controls are used at Superfund and RCRA sites and (2) EPA ensures that these controls are implemented, monitored, and enforced. GAO also reviewed EPA's challenges in implementing control tracking systems. To address these issues, GAO examined the use, implementation, monitoring, and enforcement of controls at a sample of 268 sites."
Date: January 28, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
High-Risk Series: An Update (open access)

High-Risk Series: An Update

A letter report issued by the Government Accountability Office with an abstract that begins "GAO's audits and evaluations identify federal programs and operations that, in some cases, are high risk due to their greater vulnerabilities to fraud, waste, abuse, and mismanagement. Increasingly, GAO also is identifying high-risk areas to focus on the need for broad-based transformations to address major economy, efficiency, or effectiveness challenges. Since 1990, GAO has periodically reported on government operations that it has designated as high risk. In this 2005 update for the 109th Congress, GAO presents the status of high-risk areas identified in 2003 and new high-risk areas warranting attention by the Congress and the administration. Lasting solutions to high-risk problems offer the potential to save billions of dollars, dramatically improve service to the American public, strengthen public confidence and trust in the performance and accountability of our national government, and ensure the ability of government to deliver on its promises."
Date: January 1, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Highway And Transit Investments: Options for Improving Information on Projects' Benefits and Costs and Increasing Accountability for Results (open access)

Highway And Transit Investments: Options for Improving Information on Projects' Benefits and Costs and Increasing Accountability for Results

A letter report issued by the Government Accountability Office with an abstract that begins "Mobility is critical to the nation's economy. Projections of future passenger and freight travel suggest that increased levels of investment may be needed to maintain the current levels of mobility provided by the nation's highway and transit systems. However, calls for greater investment in transportation come amid growing concerns about fiscal imbalances at all levels of the government. As a result, careful decisions will need to be made to ensure that transportation investments maximize the benefits of each federal dollar invested. In this report GAO identifies (1) the categories of benefits and costs that can be attributed to new highway and transit investments and the challenges in measuring them; (2) how state, local, and regional decision makers consider the benefits and costs of new highway and transit investments when comparing alternatives; (3) the extent to which investments meet their projected outcomes; and (4) options to improve the information available to decision makers. To address these objectives, we convened an expert panel, surveyed state departments of transportation and transit agencies, and conducted site visits to five metropolitan areas that had both a capacity-adding highway project and transit …
Date: January 24, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Homeland Security: Agency Plans, Implementation, and Challenges Regarding the National Strategy for Homeland Security (open access)

Homeland Security: Agency Plans, Implementation, and Challenges Regarding the National Strategy for Homeland Security

A letter report issued by the Government Accountability Office with an abstract that begins "The National Strategy for Homeland Security sets forth a plan to improve homeland security through the cooperation of federal, state, local, and private sector organizations on an array of functions. These functions are organized into the six distinct "critical mission areas" of (1) intelligence and warning, (2) border and transportation security, (3) domestic counterterrorism, (4) protecting critical infrastructures and key assets, (5) defending against catastrophic threats, and (6) emergency preparedness and response. Within each of these mission areas, the strategy identifies "major initiatives" to be addressed. In all, the strategy cites 43 initiatives across the six mission areas. GAO reviewed the strategy's implementation to (1) determine whether its initiatives are being addressed by key departments' strategic planning and implementation activities, whether the initiatives have lead agencies identified for their implementation, and whether the initiatives were being implemented in fiscal year 2004 by such agencies and (2) identify ongoing homeland security challenges that have been reflected in GAO products since September 11, 2001, by both mission area and issues that cut across mission areas."
Date: January 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Homeland Security: Process for Reporting Lessons Learned from Seaport Exercises Needs Further Attention (open access)

Homeland Security: Process for Reporting Lessons Learned from Seaport Exercises Needs Further Attention

A letter report issued by the Government Accountability Office with an abstract that begins "Seaports are a critical vulnerability in the nation's defense against terrorism. They are potential entry points for bombs or other devices smuggled into cargo ships and ports' often-sprawling nature presents many potential targets for attack. To assess the response procedures that would be implemented in an attack or security incident, officials conduct port-specific exercises. Many federal, state, and local agencies may potentially be involved. The Coast Guard has primary responsibility for coordinating these exercises and analyzing the results. GAO examined (1) the emerging framework for coordinating entities involved in security responses, (2) legal and operational issues emerging from exercises conducted to date, and (3) Coast Guard management of reports analyzing exercises. GAO reviewed reports on 82 exercises from fiscal year 2004 and observed 4 exercises as they were being conducted."
Date: January 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Medicare Fee-for-Service Beneficiary Access to Physician Services: Trends in Utilization of Services, 2000 to 2002 (open access)

Medicare Fee-for-Service Beneficiary Access to Physician Services: Trends in Utilization of Services, 2000 to 2002

Correspondence issued by the Government Accountability Office with an abstract that begins "In the 1990s, several reforms to Medicare physician fees were implemented to help control spending growth in the traditional Medicare program, known as fee-for-service (FFS) Medicare. Concerns were raised that these reforms might have a negative impact on Medicare beneficiaries' access to physician services, but at the end of the decade, there was little or no evidence of nationwide access problems. In 2002, access concerns were again raised when Medicare physician fees were reduced 5.4 percent. Some policymakers have questioned whether access to physician services may have diminished either nationwide, in certain geographic areas, or for certain beneficiaries needing high-cost services. In October 2003, we briefed the Senate Finance Committee on trends from 2000 to 2002 in (1) Medicare beneficiaries' use of physician services, an indicator of access to these services, and (2) physicians' decisions to "accept assignment," that is, accept Medicare's fee as payment in full. This report addresses the same two objectives and expands on the information provided in our October 2003 briefing."
Date: January 12, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Military Base Closures: Updated Status of Prior Base Realignments and Closures (open access)

Military Base Closures: Updated Status of Prior Base Realignments and Closures

A letter report issued by the Government Accountability Office with an abstract that begins "As the Department of Defense (DOD) prepares for the 2005 base realignment and closure (BRAC) round, questions continue to be raised about the transfer and environmental cleanup of unneeded property arising from the prior four BRAC rounds and their impact on cost and savings and on local economies. This report, which is being issued to the defense authorization committees that have oversight responsibility over defense infrastructure, describes DOD's progress in implementing prior BRAC postclosure actions. It addresses (1) the transfer of unneeded base property to other users, (2) the magnitude of the net savings accruing from the prior rounds, (3) estimated costs for environmental cleanup of BRAC property, and (4) the economic recovery of communities affected by base closures."
Date: January 13, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Opportunities to Improve Timeliness of IRS Lien Releases (open access)

Opportunities to Improve Timeliness of IRS Lien Releases

Correspondence issued by the Government Accountability Office with an abstract that begins "Among the Internal Revenue Service's (IRS) many tools to collect outstanding taxes is its ability to use the property of a taxpayer as security for an outstanding tax debt. IRS exercises this power when it files a federal tax lien against the property of a taxpayer. As part of its tax collection activities, IRS reported filing more than 548,000 tax liens against taxpayer property in fiscal year 2003. Since a lien encumbers taxpayer property, IRS's ability to file a lien is a powerful tool in enforcing the tax laws. With this power, however, comes the responsibility to ensure that liens are released timely once taxpayers satisfy their tax debt. The Internal Revenue Code (IRC) addresses timeliness by requiring IRS to release liens within 30 days of the tax debt's satisfaction. If IRS fails to timely release federal tax liens, taxpayers can suffer undue hardship and burden. Because federal tax liens appear on commercial credit reports, (1) businesses may be unable to obtain necessary credit because lenders may assume they are bad credit risks, (2) individuals may miss an opportunity to buy a home or an automobile because they …
Date: January 10, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library