Resource Type

Language

Tax Preparer Regulation: Improving Tax Return Accuracy Depends on IRS's Use of New Requirements (open access)

Tax Preparer Regulation: Improving Tax Return Accuracy Depends on IRS's Use of New Requirements

Testimony issued by the Government Accountability Office with an abstract that begins "Paid preparers are a cornerstone of the U.S. tax system, as they prepare approximately 60 percent of all tax returns filed, and their actions have an enormous impact on the Internal Revenue Service's (IRS) ability to administer tax laws effectively. In previous work, GAO found that taxpayers were not always served well by their paid preparers, and GAO proposed stricter oversight of preparers. In 2010, IRS began implementing new requirements for paid preparers and believes that the requirements will increase taxpayers' compliance. This testimony addresses (1) prior GAO work on paid preparer performance, (2) IRS's progress in implementing the new requirements, and (3) how IRS can use the requirements to improve taxpayer compliance. It is based on GAO's March 2011 report on IRS's implementation of the paid preparer requirements and other GAO reports related to paid preparers. Further, GAO identified additional steps IRS has taken to implement the requirements since the March report was issued. GAO discussed the new information with IRS officials, and they concurred with the findings."
Date: July 28, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
DOD Financial Management: Numerous Challenges Must Be Addressed to Achieve Auditability (open access)

DOD Financial Management: Numerous Challenges Must Be Addressed to Achieve Auditability

Testimony issued by the Government Accountability Office with an abstract that begins "As one of the largest and most complex organizations in the world, the Department of Defense (DOD) faces many challenges in resolving serious problems in its financial management and related business operations and systems. DOD is required by various statutes to (1) improve its financial management processes, controls, and systems to ensure that complete, reliable, consistent, and timely information is prepared and responsive to the financial information needs of agency management and oversight bodies, and (2) produce audited financial statements. Over the years, DOD has initiated numerous efforts to improve the department's financial management operations and achieve an unqualified (clean) opinion on the reliability of its reported financial information. These efforts have fallen short of sustained improvement in financial management or financial statement auditability. The Panel requested that GAO provide its perspective on the status of DOD's financial management weaknesses and its efforts to resolve them; the challenges DOD continues to face in improving its financial management and operations; and the status of its efforts to implement automated business systems as a critical element of DOD's Financial Improvement and Audit Readiness strategy."
Date: July 28, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Climate Change Adaptation: Aligning Funding with Strategic Priorities (open access)

Climate Change Adaptation: Aligning Funding with Strategic Priorities

Testimony issued by the Government Accountability Office with an abstract that begins "A 2009 assessment by the United States Global Change Research Program (USGCRP) found that many types of extreme weather events, such as heat waves and regional droughts, have become more frequent and intense during the past 40 to 50 years. According to the assessment, changes in extreme weather and climate events will affect many aspects of society and the natural environment, such as infrastructure. In addition, the Department of Defense found that climate change may act as an accelerant of instability or conflict, placing a burden to respond on militaries around the world. According to the National Academies, USGCRP, and others, greenhouse gases already in the atmosphere will continue altering the climate system into the future regardless of emissions control efforts. Therefore, adaptation--defined as adjustments to natural or human systems in response to actual or expected climate change--is an important part of the response to climate change. This testimony addresses (1) the actions federal, state, and local authorities are taking to adapt to climate change; (2) the challenges that federal, state, and local officials face in their efforts to adapt and actions federal agencies could take to help …
Date: July 28, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Performance Management: DOD Is Terminating the National Security Personnel System, but Needs a Strategic Plan to Guide Its Design of a New System (open access)

Performance Management: DOD Is Terminating the National Security Personnel System, but Needs a Strategic Plan to Guide Its Design of a New System

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is one of the largest and most complex organizations in the world and faces challenges in managing its human capital--particularly its diverse civilian workforce. Our prior work has noted that over time federal positions, including those within DOD, have become increasingly specialized and more highly skilled, resulting in a need for managers to have greater flexibility in hiring and compensating employees. As a result, the department took steps--pursuant to the National Defense Authorization Act (NDAA) for Fiscal Year (FY) 2004--to provide managers with greater flexibility in hiring and implemented a performance management system that sought to reward civilian employees' performance and contributions to the agencies' missions rather than to reward longevity in a position. Specifically, in 2004, DOD established the National Security Personnel System (NSPS)--a human capital system that significantly redesigned the rules, regulations, and processes that governed the way civilian employees were hired, compensated, and promoted at DOD. In 2006, the department began converting its civilian employees to NSPS. From its inception, NSPS was criticized and faced challenges from unions and employees regarding several issues, including inconsistent application of the system, pay …
Date: April 28, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
American Battle Monuments Commission: Improvements Needed in Internal Controls and Accounting Procedures - Fiscal Year 2010 (open access)

American Battle Monuments Commission: Improvements Needed in Internal Controls and Accounting Procedures - Fiscal Year 2010

Correspondence issued by the Government Accountability Office with an abstract that begins "On March 1, 2011, we issued our report expressing our opinion on the American Battle Monuments Commission's (the Commission) fiscal years 2010 and 2009 financial statements and our opinion on the Commission's internal control as of September 30, 2010. We also reported on the results of our tests of the Commission's compliance with selected provisions of laws and regulations during fiscal year 2010. During the fiscal year 2010 audit, we identified several internal control deficiencies that, while not material individually or in the aggregate to the Commission's financial statements, warrant management's attention. The purpose of this report is to present these deficiencies, provide recommendations to address these matters, and provide an update on the status of our prior years' recommendations."
Date: July 28, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
VA Health Care: VA Uses Medical Injury Tort Claims Data to Assess Veterans' Care, but Should Take Action to Ensure That These Data Are Complete (open access)

VA Health Care: VA Uses Medical Injury Tort Claims Data to Assess Veterans' Care, but Should Take Action to Ensure That These Data Are Complete

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) operates one of the largest health care delivery systems in the nation--providing health care services to more than 5 million veterans each year in over 1,000 facilities. These health care services are delivered by physicians, nurses, and other types of practitioners and range from routine examinations to complex surgical procedures. As in any health care setting, veterans receiving health care services at VA facilities may be at risk of incurring medical injury as a result of substandard care. Recent incidents have heightened concern about the quality of care provided to veterans by VA facilities. For example, in 2010 we reported that one VA facility discovered in 2009 that medical equipment had been improperly cleaned, thus posing safety risks to 2,526 veterans. In the event that an injury occurs as a result of care rendered by a VA practitioner, a veteran alleging medical malpractice may seek compensation by filing a tort claim with one of VA's 22 regional counsel offices. The offices, which operate under VA's Office of General Counsel (OGC), are responsible for initially investigating and, to the extent possible, resolving the …
Date: October 28, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Service-Disabled Veteran-Owned Small Business Program: Preliminary Information on Actions Taken by Agencies to Address Fraud and Abuse and Remaining Vulnerabilities (open access)

Service-Disabled Veteran-Owned Small Business Program: Preliminary Information on Actions Taken by Agencies to Address Fraud and Abuse and Remaining Vulnerabilities

Testimony issued by the Government Accountability Office with an abstract that begins "The Small Business Administration (SBA) most recently reported in fiscal year 2010 that $10.8 billion of federal contracts were awarded to Service-Disabled Veteran-Owned Small Businesses (SDVOSB). SBA's report also showed that, of this amount, $3.2 billion was for Department of Veterans Affairs (VA) contracts. In 2009 and 2010, GAO reported on weaknesses in fraud-prevention controls that allowed 10 ineligible firms to receive millions of dollars in SDVOSB contracts. GAO was asked to update (1) agency actions in response to prior investigations of 10 case-study firms, the status of prior GAO recommendations, and the status of ongoing Inspector General (IG) investigations, and (2) the status of any new federal contract obligations associated with the case-study firms. This testimony provides preliminary information on GAO's ongoing work. To address these objectives, GAO reviewed prior findings from audits and investigations of the SDVOSB program, and contacted SBA, VA, and agency IG officials for an update on actions taken in response to GAO's prior recommendations and the 10 case-study firms. GAO identified contract obligations awarded to the 10 case-study firms. GAO did not validate representations made by agency officials or determine whether any …
Date: July 28, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Tax Gap: Complexity and Taxpayer Compliance (open access)

Tax Gap: Complexity and Taxpayer Compliance

Testimony issued by the Government Accountability Office with an abstract that begins "Taxes are necessary because they fund the services provided by government. Several years ago, the Internal Revenue Service (IRS) estimated that the gross tax gap--the difference between taxes owed and taxes paid on time--was $345 billion for 2001. In the face of large and growing deficits, it is important to seek out potential causes and solutions to the tax gap. Achieving high levels of voluntary compliance is made more challenging as the tax code expands. Tax expenditures--preferential provisions in the code such as exemptions, exclusions, deductions, credits, and deferral of tax liability--have expanded the tax code, more than doubling in number since 1974. GAO's statement focuses on four key areas: (1) how complexity adds to taxpayer burden and economic efficiency costs; (2) how complexities in reporting income contribute to the tax gap; (3) how tax expenditures add complexity and contribute to the tax gap; and (4) possible strategies for addressing the tax gap. The statement is based largely on GAO's previous work conducted on tax compliance issues affecting individual taxpayers from 2005 through 2011."
Date: June 28, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Improper Payments: Reported Medicare Estimates and Key Remediation Strategies (open access)

Improper Payments: Reported Medicare Estimates and Key Remediation Strategies

Testimony issued by the Government Accountability Office with an abstract that begins "GAO has designated Medicare as a high-risk program because of its size, complexity, and susceptibility to improper payments. In 2010, Medicare covered 47 million elderly and disabled beneficiaries and had estimated outlays of $516 billion. The Centers for Medicare & Medicaid Services (CMS) is the agency in the Department of Health and Human Services (HHS) responsible for administering the Medicare program and leading efforts to reduce Medicare improper payments. This testimony focuses on estimated improper payments in the Medicare program for fiscal year 2010 and the status of CMS's efforts to implement key strategies to help reduce improper payments. This testimony is primarily based on previous GAO reporting related to governmentwide improper payments, Medicare high-risk challenges and program integrity efforts, and CMS's information technology systems intended to identify improper payments. GAO supplemented that prior work with additional information on the nature and extent of Medicare improper payments reported by HHS in its fiscal year 2010 agency financial report. GAO also received updated information from CMS in February 2011 and, in select cases, as of July 2011, on its actions related to relevant laws, regulations, guidance, and open recommendations …
Date: July 28, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Texas Attorney General Opinion: GA-0846 (open access)

Texas Attorney General Opinion: GA-0846

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification: Whether section 542.2035, Transportation Code, prohibits a municipal peace officer from using a handheld laser speed enforcement device to collect evidence before initiating a traffic stop (RQ-0914-GA)
Date: February 28, 2011
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0847 (open access)

Texas Attorney General Opinion: GA-0847

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification: Whether information contained in a presentence investigation report may be released to the Department of Family and Protective Services for the protection of a child (RQ-0917-GA)
Date: February 28, 2011
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0849 (open access)

Texas Attorney General Opinion: GA-0849

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification: Authority of the general manager of a water district to serve as city manager of a home-rule city (RQ-0913-GA)
Date: March 28, 2011
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0855 (open access)

Texas Attorney General Opinion: GA-0855

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification: Whether Texas Health and Safety Code section 773.008(2) authorizes a court of record, independently of any other source of authority, to order emergency medical treatment of a local jail detainee (RQ-0915-GA)
Date: April 28, 2011
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0856 (open access)

Texas Attorney General Opinion: GA-0856

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification; Municipality's selection of a local newspaperfor the purpose of publication of official notices (RQ-0919-GA)
Date: April 28, 2011
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0863 (open access)

Texas Attorney General Opinion: GA-0863

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification; Information that must be furnished to a respondent against whom a complaint is filed the Texas Ethics Commission (RQ-0910-GA)
Date: July 28, 2011
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0864 (open access)

Texas Attorney General Opinion: GA-0864

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification; Validity of enforceability of certain types of restrictive covenants (RQ-0918-GA)
Date: July 28, 2011
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0865 (open access)

Texas Attorney General Opinion: GA-0865

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification; Deadline for initiating a salary grievance proceeding by a county or precinct officer (RQ-0922-GA)
Date: July 28, 2011
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0891 (open access)

Texas Attorney General Opinion: GA-0891

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification: Compensation of statutory county court judges in Galveston County (RQ-0973-GA)
Date: October 28, 2011
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0892 (open access)

Texas Attorney General Opinion: GA-0892

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification: Whether the Board Regents of the University of North Texas System may invest funds under its control that are held and managed by its component system (RQ-0974-GA)
Date: October 28, 2011
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
SAB evaluation of the Effectiveness of Partial Lead Service Line Replacements (open access)

SAB evaluation of the Effectiveness of Partial Lead Service Line Replacements

This is a report by the Science Advisory Board (SAB) Drinking Water Committee Augmented for the Review of the Effectiveness of Partial Lead Service Line Replacement. Issues covered is blood level of lead in children, tap water sampling, partial vs. full service replacement, galvanic corrosion, and costs.
Date: September 28, 2011
Creator: United States. Environmental Protection Agency.
System: The UNT Digital Library
Transcript of Oral History Interview with Raul Rodriguez Arreola, November 28, 2011 (open access)

Transcript of Oral History Interview with Raul Rodriguez Arreola, November 28, 2011

Interview with Raul Rodriguez Arreola, a former postal worker from Kerrville, Texas. Mr. Arreola talks about growing up in the area, local places and people, serving in the Gideons, and working at the Post Office. Mr. Arreola's second wife, Irene, was present for the interview and makes a comments throughout. The interview transcript includes pictures of Mr. Arreola, his family, and the community, on pages 28-35.
Date: November 28, 2011
Creator: Collins, Francelle Robison; Stephens, Louis & Arreola, Raul Rodriguez
System: The Portal to Texas History
Transcript of Commission on Wartime Contracting in Iraq & Afghanistan Hearing: March 28, 2011 (open access)

Transcript of Commission on Wartime Contracting in Iraq & Afghanistan Hearing: March 28, 2011

Transcript of a public hearing held by the Commission on Wartime Contracting in Iraq & Afghanistan held March 28, 2011 in Washington D.C. This hearing includes an examination of the Department of Defense's progress in its initiative to save money on contracting. Under Secretary of Defense Ashton Carter was the sole witness.
Date: March 28, 2011
Creator: CQ Transcriptions
System: The UNT Digital Library
Transcript of Commission on Wartime Contracting in Iraq & Afghanistan Hearing: February 28, 2011 (open access)

Transcript of Commission on Wartime Contracting in Iraq & Afghanistan Hearing: February 28, 2011

Transcript of a public hearing held by the Commission on Wartime Contracting in Iraq & Afghanistan held February 28, 2011.This hearing includes testimony from two panels of witnesses representing various governmental agencies on the effectiveness of the government's tools to hold contractors accountable for their work.
Date: January 28, 2011
Creator: CQ Transcriptions
System: The UNT Digital Library
Oral History Interview with Albert Jeffers, December 28, 2011 (open access)

Oral History Interview with Albert Jeffers, December 28, 2011

The National Museum of the Pacific War presents an oral interview with Albert Jeffers. Jeffers joined the Navy in 1943 and received basic training in Illinois. He received diesel engine maintenance and repair training at submarine school in Connecticut. Upon completion, he was assigned to the engine room aboard the USS Threadfin (SS-410) as a fireman, first class. He participated in the tracking operation that led to the sinking of the Japanese battleship Yamato. He was transferred to the USS Menhaden (SS-377) and was the first to welcome Admiral Nimitz during a change of command ceremony. Jeffers was discharged in 1946 and went on to earn a degree in mechanical engineering as well as a law degree.
Date: December 28, 2011
Creator: Jeffers, Albert
System: The Portal to Texas History