Postsecondary Education: Student Outcomes Vary at For-Profit, Nonprofit, and Public Schools (open access)

Postsecondary Education: Student Outcomes Vary at For-Profit, Nonprofit, and Public Schools

A letter report issued by the Government Accountability Office with an abstract that begins "Institutions of higher education, including for-profit, nonprofit, and public schools, receive billions of dollars each year from the Department of Education (Education) to help students pay for school. In the 2009-2010 school year, Education provided $132 billion in grants and loans to students under federal student aid programs, up from $49 billion in the 2001-2002 school year. However, relatively little information is available about the quality of education being provided by these schools. Student characteristics are also important to consider when comparing educational outcomes at schools in different sectors (for-profit, nonprofit, and public). Measuring the quality of educational programs (i.e., how much knowledge or skill students gain) is difficult. Because few direct measures are available, indirect outcome measures, such as graduation and student loan default rates, are often used. Although no single outcome can be used to fully measure something as complex as educational quality, looking at multiple outcome measures (e.g., graduation rates, pass rates on licensing exams, employment outcomes, and student loan default rates) can shed light on the quality of education provided by schools. Available data indicate that for-profit schools enroll a higher proportion …
Date: December 7, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Arizona Border Surveillance Technology: More Information on Plans and Costs Is Needed before Proceeding (open access)

Arizona Border Surveillance Technology: More Information on Plans and Costs Is Needed before Proceeding

A letter report issued by the Government Accountability Office with an abstract that begins "In recent years, nearly half of all annual apprehensions of illegal aliens along the entire Southwest border with Mexico have occurred along the Arizona border. Keeping illegal flows of people and drugs under control remains a top priority for the Department of Homeland Security's (DHS) U.S. Customs and Border Protection (CBP). In 2005, the Secure Border Initiative Network (SBInet) was conceived as a surveillance technology to create a "virtual fence" along the border. After spending nearly $1 billion, DHS deployed SBInet systems along 53 miles of Arizona's border that represent the highest risk for illegal entry. In January 2011, in response to concerns regarding SBInet's performance, cost, and schedule, DHS cancelled future procurements. CBP developed the Arizona Border Surveillance Technology Plan (Plan) for the remainder of the Arizona border. Funding for this Plan for fiscal year 2012 is $242 million. GAO was requested to assess the extent to which CBP (1) has the information needed to support and implement the Plan and (2) estimated life-cycle costs for future investments in accordance with best practices. GAO analyzed Plan documents and cost estimates, compared those estimates with best …
Date: November 4, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: CH-53K Helicopter Program Has Addressed Early Difficulties and Adopted Strategies to Address Future Risks (open access)

Defense Acquisitions: CH-53K Helicopter Program Has Addressed Early Difficulties and Adopted Strategies to Address Future Risks

A letter report issued by the Government Accountability Office with an abstract that begins "The United States Marine Corps is facing a critical shortage of heavy-lift aircraft. In addition, current weapon systems are heavier than their predecessors, further challenging the Marine Corps's current CH-53E heavy-lift helicopters. To address the emerging heavy-lift requirements, the Marine Corps initiated the CH-53K Heavy Lift Replacement program, which has experienced significant cost increase and schedule delays since entering development in 2005. This report (1) determines how the CH-53K's estimates of cost, schedule, and quantity have changed since the program began development and the impact of these changes and (2) determines how the CH-53K's current acquisition strategy will meet current program targets as well as the warfighter's needs. To address these objectives, GAO analyzed the program's budget, schedules, acquisition reports, and other documents and interviewed officials from the program office, the prime contractor's office, the Marine Corps, the Defense Contract Management Agency, and the Office of the Secretary of Defense."
Date: April 4, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Inspectors General: Reporting on Independence, Effectiveness, and Expertise (open access)

Inspectors General: Reporting on Independence, Effectiveness, and Expertise

A letter report issued by the Government Accountability Office with an abstract that begins "The Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) required GAO to report on the relative independence, effectiveness, and expertise of the inspectors general (IG) established by the IG Act of 1978, as amended (IG Act), including IGs appointed by the President with Senate confirmation and those appointed by their agency heads in designated federal entities (DFE). GAO was also required to report on the effect that provisions in the Dodd-Frank Act have on IG independence. The objectives of this report are to provide information as reported by the IGs on (1) the implementation of provisions intended to enhance their independence in the IG Reform Act of 2008 (Reform Act), the IG Act, and the Dodd-Frank Act; (2) their measures of effectiveness, including oversight of American Recovery and Reinvestment Act of 2009 (Recovery Act) funds; and (3) their expertise and qualifications in areas specified by the IG Act. GAO relied primarily on responses to its survey received from 62 IGs established by the IG Act. GAO also obtained information from the President's fiscal year 2011 budget, the IGs' annual report to the President for …
Date: September 21, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Military Training: Actions Needed to Improve Planning and Coordination of Army and Marine Corps Language and Culture Training (open access)

Military Training: Actions Needed to Improve Planning and Coordination of Army and Marine Corps Language and Culture Training

A letter report issued by the Government Accountability Office with an abstract that begins "Today, and in the foreseeable future, military operations require U.S. personnel, in particular Army and Marine Corps ground forces, to communicate and interact with multinational partners and local populations. The committee report accompanying a proposed bill for the National Defense Authorization Act for Fiscal Year 2011 directed GAO to review several issues related to language and culture training for Army and Marine Corps general purpose forces. For this report, GAO evaluated (1) the extent to which the Army and Marine Corps had developed strategies with elements such as goals, funding priorities, and metrics to guide training approaches and investments that were aligned with Department of Defense (DOD) planning efforts and (2) DOD's approach for identifying training requirements for Army and Marine Corps forces that will deploy to the U.S. Central Command area of responsibility. To do so, GAO analyzed Army and Marine Corps strategies and training requirements and interviewed cognizant officials."
Date: May 26, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Department of Energy: Progress Made Overseeing the Costs of Contractor Postretirement Benefits, but Additional Actions Could Help Address Challenges (open access)

Department of Energy: Progress Made Overseeing the Costs of Contractor Postretirement Benefits, but Additional Actions Could Help Address Challenges

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Energy (DOE) relies on contractors to conduct its mission activities. DOE reimburses these contractors for allowable costs, including the costs of providing pension and other postretirement benefits, such as retiree health care plans. Since the economic downturn, DOE has had to devote significantly more funding toward reimbursing these benefit costs, in part because of a decline in interest rates and asset values that has increased contractor pension contributions. In a challenging budgetary environment, further growth in these costs could put pressure on DOE's mission work. GAO was asked to report on (1) the level of control DOE has over contractor pension and other postretirement benefit costs under its current business model and (2) the changes DOE has adopted since the national economic downturn to manage those costs and the extent to which those changes have enhanced its approach. To do so, GAO reviewed relevant laws, regulations, and DOE guidance; analyzed agency financial data; and interviewed officials."
Date: April 29, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Social Security Disability: Ticket to Work Participation Has Increased, but Additional Oversight Needed (open access)

Social Security Disability: Ticket to Work Participation Has Increased, but Additional Oversight Needed

A letter report issued by the Government Accountability Office with an abstract that begins "The Social Security Administration (SSA) pays billions of dollars in Disability Insurance and Supplemental Security Income to people with disabilities. The Ticket to Work program, established in 1999, provides eligible beneficiaries (ticket holder) with a ticket they may assign to approved service providers, called employment networks (EN). ENs are to provide services to help ticket holders obtain and retain employment and reduce dependence on SSA benefits. ENs receive payments from SSA once a ticket holder has earnings exceeding a set threshold. Due to low participation, SSA changed program regulations in 2008 to provide ENs and ticket holders with more incentives to participate. GAO examined (1) changes in ticket holder and EN participation over time, (2) the range of service approaches used by ENs, and (3) SSA's efforts to evaluate ticket holders and ENs to ensure program integrity and effectiveness. GAO analyzed SSA data, policies, and procedures, and interviewed representatives of 25 ENs, disability advocacy organizations, and SSA."
Date: May 6, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
The U.S. Government Is Establishing Procedures for a Procurement Ban against Firms that Sell Iran Technology to Disrupt Communications but Has Not Identified Any Firms (open access)

The U.S. Government Is Establishing Procedures for a Procurement Ban against Firms that Sell Iran Technology to Disrupt Communications but Has Not Identified Any Firms

Correspondence issued by the Government Accountability Office with an abstract that begins "The U.S. Congress has found that the Iranian government continues to engage in systematic and ongoing violations of human rights, including the suppression of freedom of expression. Such violations have reportedly increased in the aftermath of the disputed presidential election in Iran on June 12, 2009. Of particular concern has been the Iranian regime's crackdown on freedom of expression and interference with the use of the Internet, mobile phones, and other means of communication in order to restrict the free flow of information. According to a Freedom House report, the Iranian authorities have employed extensive and sophisticated methods to tamper with Internet access, mobile phone services, and satellite broadcasting; monitor dissenters online; and use monitored information to intimidate and arrest dissenters. The U.S. government, governments of other nations, and nongovernmental organizations have expressed concern that firms outside Iran have aided the Iranian government in monitoring and suppressing its citizens' activities. For example, in 2008, Nokia Siemens Network, as part of a contract for mobile phone network technology, sold communications monitoring equipment to the Iranian government. As a result of credible reports that the Iranian government misused the technology …
Date: June 30, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
VA Education Benefits: Actions Taken, but Outreach and Oversight Could Be Improved (open access)

VA Education Benefits: Actions Taken, but Outreach and Oversight Could Be Improved

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Department of Veterans Affairs (VA) provided $9 billion in education benefits to service-members and veterans in fiscal year 2010, mostly through the new Post-9/11 GI Bill. In providing education benefits, VA relies on State Approving Agencies (SAA) to approve schools; and on schools to report students' enrollment status. GAO was asked to determine: (1) what is known about the effectiveness of outreach to and support for individuals applying for VA education benefits, particularly those with disabilities; (2) the role of school officials and challenges they face in their role; and (3) how VA monitors and oversees states' and schools' implementation of these benefits. GAO reviewed VA reports and plans, conducted a nationally representative survey of school officials, interviewed VA and state officials in four states, and reviewed recent statutory changes to the Post-9/11 GI Bill."
Date: February 28, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Investment Management: IRS Has a Strong Oversight Process but Needs to Improve How It Continues Funding Ongoing Investments (open access)

Investment Management: IRS Has a Strong Oversight Process but Needs to Improve How It Continues Funding Ongoing Investments

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) relies extensively on information technology (IT) to carry out its mission. For fiscal year 2012, IRS requested about $2.67 billion for IT. Given the size and significance of these investments, GAO was asked to evaluate IRS's capabilities for managing its IT investments. To address this objective, GAO reviewed IRS policies and procedures and assessed them using GAO's IT investment management (ITIM) framework and associated methodology, focusing on the framework's stage relevant to building a foundation for investment management (Stage 2). GAO also interviewed officials responsible for IRS's investment management process."
Date: July 20, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Mental Health and Substance Use: Employers' Insurance Coverage Maintained or Enhanced Since Parity Act, but Effect of Coverage on Enrollees Varied (open access)

Mental Health and Substance Use: Employers' Insurance Coverage Maintained or Enhanced Since Parity Act, but Effect of Coverage on Enrollees Varied

A letter report issued by the Government Accountability Office with an abstract that begins "The Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA) requires that employers who offer health insurance coverage for mental health conditions and substance use disorders (MH/SU) provide coverage that is no more restrictive than that offered for medical and surgical conditions. Employers were required to comply with the law for coverage that began on or after October 3, 2009. The Department of Labor (DOL), the Department of Health and Human Services (HHS), and the Department of the Treasury share oversight for MHPAEA. MHPAEA also requires GAO to examine trends in health insurance coverage of MH/SU. This report describes (1) the extent to which employers cover MH/SU through private health insurance plans, and how this coverage has changed since 2008; and (2) what is known about the effect of health insurance coverage for MH/SU on enrollees' health care expenditures; access to, or use of, MH/SU services; and health status. GAO surveyed a random sample of employers about their MH/SU coverage for the most current plan year and for 2008. GAO received usable responses from 168 employers--a 24 percent response rate. …
Date: November 30, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
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
Management Report: Opportunities for Improvement in the Federal Housing Finance Agency's Internal Controls and Accounting Procedures (open access)

Management Report: Opportunities for Improvement in the Federal Housing Finance Agency's Internal Controls and Accounting Procedures

Correspondence issued by the Government Accountability Office with an abstract that begins "In November 2010, we issued our opinion on the Federal Housing Finance Agency's (FHFA) fiscal years 2010 and 2009 financial statements. Our report also included our opinion on the effectiveness of FHFA's internal control over financial reporting as of September 30, 2010, and our evaluation of FHFA's compliance with provisions of selected laws and regulations for the fiscal year ended September 30, 2010. The Housing and Economic Recovery Act of 2008 (HERA) created FHFA and gave it responsibility for, among other things, the supervision and oversight of the Federal National Mortgage Association (Fannie Mae), the Federal Home Loan Mortgage Corporation (Freddie Mac), and the 12 federal home loan banks. Specifically, FHFA was assigned responsibility for ensuring that the regulated entities operate in a fiscally safe and sound manner, including maintenance of adequate capital and internal controls, in carrying out their housing and community-development finance mission. HERA requires FHFA to annually prepare financial statements, and requires GAO to audit these statements. The purpose of this report is to present additional information on the internal control and accounting procedure issues we identified during our audit of FHFA's fiscal year 2010 …
Date: April 29, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Long-Term Care Insurance: Carrier Interest in the Federal Program, Changes to Its Actuarial Assumptions, and OPM Oversight (open access)

Long-Term Care Insurance: Carrier Interest in the Federal Program, Changes to Its Actuarial Assumptions, and OPM Oversight

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2002, the federal government has offered long-term care insurance to its employees, retirees, and certain others through the Federal Long Term Care Insurance Program (FLTCIP). Enrollees pay the full cost of their premiums. The Office of Personnel Management (OPM) oversees the program. OPM has held two competitive processes to select contractors to insure enrollees and administer FLTCIP, although interest in and competition for these contracts has been limited. In 2009, soon after OPM's award of FLTCIP's second 7-year contract to John Hancock Life Insurance Company (John Hancock), 66 percent of enrollees were notified that their premiums would increase up to 25 percent in order to compensate for how the actuarial assumptions used to set premiums differed from the program's experience. GAO was asked to review FLTCIP. In this report, GAO describes (1) factors affecting carriers' interest in FLTCIP, (2) how the actuarial assumptions used to set FLTCIP premiums have changed since the program's inception, and (3) OPM's oversight of actuarial assumptions and experience and program communications. To do so, GAO interviewed officials from six carriers that in 2009 insured over 60 percent of all long-term …
Date: July 11, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Private Pensions: Some Key Features Lead to an Uneven Distribution of Benefits (open access)

Private Pensions: Some Key Features Lead to an Uneven Distribution of Benefits

A letter report issued by the Government Accountability Office with an abstract that begins "Despite sizeable tax incentives, private pension participation has remained at about 50 percent of the workforce. For those in a pension plan, there is concern that these incentives accrue primarily to higher income employees and do relatively little to help lower income workers save for retirement. The financial crisis and labor-market downturn may have exacerbated these difficulties. Therefore, we examined (1) recent trends in new private pension plan formation, (2) the characteristics of defined contribution plan participants contributing at or above statutory limits, (3) how suggested options to modify an existing credit for low-income workers might affect their retirement income, and (4) the long-term effects of the recent financial crisis on retirement savings. To answer these questions, GAO reviewed reports, federal regulations, and laws, and interviewed academics, agency officials, and other relevant experts. We also analyzed Department of Labor and 2007 Survey of Consumer Finance (SCF) data, and used a microsimulation model to assess effects of modifying tax incentives for low-income workers. We incorporated technical comments from the departments of Labor and Treasury, the Internal Revenue Service, and the Pension Benefit Guaranty Corporation as appropriate."
Date: March 30, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Risk Retention Groups: Clarifications Could Facilitate States' Implementation of the Liability Risk Retention Act (open access)

Risk Retention Groups: Clarifications Could Facilitate States' Implementation of the Liability Risk Retention Act

A letter report issued by the Government Accountability Office with an abstract that begins "Certain indicators suggest that the financial condition of the RRG industry in aggregate generally has remained profitable. In 2003, RRGs wrote about $1.8 billion, or 1.17 percent of commercial liability insurance. In 2010, RRGs continued to comprise a small percentage of the total market, writing about $2.5 billion--or about 3 percent of commercial liability coverage. Other financial indicators, such as ratios of RRG premiums earned compared to claims paid--also suggest profitability. In addition, the number of RRGs has increased since 2004, with the most growth occurring in health care-related lines. In 2010, more than 80 percent of RRGs were domiciled in Vermont, South Carolina, the District of Columbia, Nevada, Hawaii, and Arizona, but RRGs wrote about 95 percent of their premiums outside their state of domicile. Evidence suggests that RRGs may choose to domicile in a particular state, partly due to some financial and regulatory advantages such as lower minimum capitalization requirements. RRG representatives opined that RRGs have expanded the availability of commercial liability insurance--particularly in niche markets--but differed in their opinions of whether RRGs have improved its affordability. Different interpretations of LRRA have led to …
Date: December 8, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Health Care Fraud and Abuse Control Program: Improvements Needed in Controls over Reporting Deposits and Expenditures (open access)

Health Care Fraud and Abuse Control Program: Improvements Needed in Controls over Reporting Deposits and Expenditures

A letter report issued by the Government Accountability Office with an abstract that begins "To help combat fraud and abuse in health care programs, including Medicare and Medicaid, Congress enacted the Health Care Fraud and Abuse Control (HCFAC) program as part of the Health Insurance Portability and Accountability Act of 1996 (HIPAA). HIPAA requires that the Departments of Health and Human Services (HHS) and Justice (DOJ) issue a joint annual report to Congress on amounts deposited to and appropriated from the Federal Hospital Insurance (HI) Trust Fund for the HCFAC program. In April 2005, GAO reported on the results of its review of HCFAC program activities for fiscal years 2002 and 2003 and made recommendations to HHS and DOJ. The objectives of this requested review were to assess the extent to which HHS and DOJ (1) took actions to address the recommendations made in the 2005 report and (2) designed effective controls over reporting HCFAC deposits and expenditures for fiscal years 2008 and 2009. GAO reviewed HHS and DOJ documentation; selected nongeneralizable samples; and interviewed agency officials."
Date: May 10, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Coast Guard: Opportunities Exist to Further Improve Acquisition Management Capabilities (open access)

Coast Guard: Opportunities Exist to Further Improve Acquisition Management Capabilities

A letter report issued by the Government Accountability Office with an abstract that begins "The Coast Guard manages a broad $27 billion major acquisition portfolio intended to modernize its ships, aircraft, command and control systems, and other capabilities. GAO has reported extensively on the Coast Guard's significant acquisition challenges, including project challenges in its Deepwater program. GAO's prior work on the Coast Guard acquisition programs identified problems in costs, management, and oversight, but it also recognized several steps the Coast Guard has taken to improve acquisition management. In response to the Coast Guard Authorization Act of 2010, GAO (1) assessed Coast Guard capabilities to manage its major acquisition programs, and (2) determined the extent to which the Coast Guard leverages Department of Defense (DOD) and other agency contracts or expertise to support its major acquisition programs. GAO reviewed Department of Homeland Security (DHS) and Coast Guard acquisition documents, GAO and DHS Inspector General reports, and selected DOD contracts; and interviewed Coast Guard, DHS, and DOD officials"
Date: April 13, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Ryan White CARE Act: Estimated Effect of Draft Stop-Loss Provision (open access)

Ryan White CARE Act: Estimated Effect of Draft Stop-Loss Provision

Correspondence issued by the Government Accountability Office with an abstract that begins "Congress asked us to estimate the effect on Ryan White Comprehensive AIDS Resources Emergency Act of 1990 (CARE Act) funding to urban areas if a certain stop-loss provision was enacted. The CARE Act, administered by the Department of Health and Human Services' (HHS) Health Resources and Services Administration (HRSA), was enacted to address the needs of jurisdictions, health care providers, and people with human immunodeficiency virus/acquired immunodeficiency syndrome (HIV/AIDS). In October 2009, the Ryan White HIV/AIDS Treatment Extension Act of 2009 (RWTEA) reauthorized CARE Act programs for fiscal years 2010 through 2013. The stop-loss provision that you asked us to address was contained in a draft consolidated appropriations bill for fiscal year 2011."
Date: January 21, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Environmental Justice: EPA Needs to Take Additional Actions to Help Ensure Effective Implementation (open access)

Environmental Justice: EPA Needs to Take Additional Actions to Help Ensure Effective Implementation

A letter report issued by the Government Accountability Office with an abstract that begins "The Environmental Protection Agency (EPA) is responsible for promoting environmental justice--that is, the fair treatment and meaningful involvement of all people in developing, implementing, and enforcing environmental laws, regulations, and policies. In January 2010, the EPA Administrator cited environmental justice as a top priority for the agency. GAO was asked to examine (1) how EPA is implementing its environmental justice efforts, and (2) the extent that EPA has followed leading federal strategic planning practices in establishing a framework for these efforts. To conduct this work, GAO reviewed EPA strategy documents and interviewed agency officials and key stakeholders."
Date: October 6, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
USDA Systems Modernization: Management and Oversight Improvements Are Needed (open access)

USDA Systems Modernization: Management and Oversight Improvements Are Needed

A letter report issued by the Government Accountability Office with an abstract that begins "The United States Department of Agriculture's (USDA) Farm Service Agency (FSA) is responsible for administering billions of dollars annually in program benefits to farmers and ranchers. Since 2004, FSA has been planning to modernize its information technology (IT) systems that process these benefits with the Modernize and Innovate the Delivery of Agricultural Systems (MIDAS) program. GAO was asked to determine (1) the scope and status of MIDAS, (2) whether MIDAS has appropriate program management, and (3) whether MIDAS has appropriate executive oversight and governance. To do so, GAO reviewed relevant department guidance and program documents and interviewed USDA officials."
Date: July 20, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Depot Maintenance: Navy Has Revised Its Estimated Workforce Cost for Basing an Aircraft Carrier at Mayport, Florida (open access)

Depot Maintenance: Navy Has Revised Its Estimated Workforce Cost for Basing an Aircraft Carrier at Mayport, Florida

Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to House Report 111-491 to accompany a bill for the National Defense Authorization Act for Fiscal Year 2011 (H.R. 5136). The House Report noted that according to the environmental impact statement for the proposed homeporting of additional ships at Naval Station, Mayport, Florida, homeporting of a nuclear-powered aircraft carrier would result in temporary surges of maintenance employees associated with the 3-year depot-level maintenance cycle for the aircraft carrier. The homeporting of the aircraft carrier at Mayport is projected to begin in fiscal year 2019. Also, the House report raised questions about the potential impact that the additional depot-level workload would have on the sustainability, efficiency, capabilities, and stability of the maintenance employees who would travel from Navy depots to Mayport to perform the maintenance. To examine these issues, the House report directed GAO to provide an assessment of the readiness and cost impacts of the aircraft carrier homeporting and maintenance at Mayport on the Navy's traveling workforce. In response, our objectives were to determine the extent to which (1) the Navy has identified potential workforce-related costs associated with the planned move and used cost-estimating best …
Date: March 3, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Tax Preparer Regulation: IRS Needs a Documented Framework to Achieve Goal of Improving Taxpayer Compliance (open access)

Tax Preparer Regulation: IRS Needs a Documented Framework to Achieve Goal of Improving Taxpayer Compliance

A letter report issued by the Government Accountability Office with an abstract that begins "Paid preparers prepare about 60 percent of all tax returns filed, and their actions significantly affect the Internal Revenue Service's (IRS) ability to administer tax laws. Previously, GAO found that some preparers made significant errors in preparing tax returns and proposed stricter regulation of preparers. IRS is implementing new requirements for paid preparers that it believes will increase tax compliance, which will reduce the gross tax gap between taxes owed and taxes paid, last estimated at $345 billion for 2001. GAO was asked to (1) describe IRS's plans for implementing and ensuring paid preparer compliance with the requirements; (2) assess IRS's resource estimates for the requirements; and (3) assess IRS's plans to use the requirements to improve taxpayer compliance and evaluate their effect. To meet these objectives, GAO reviewed IRS planning documents and interviewed IRS officials and representatives and members of paid preparer associations."
Date: March 31, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Management Report: Improvements Are Needed in Internal Control Over Financial Reporting for the Troubled Asset Relief Program (open access)

Management Report: Improvements Are Needed in Internal Control Over Financial Reporting for the Troubled Asset Relief Program

Correspondence issued by the Government Accountability Office with an abstract that begins "The Emergency Economic Stabilization Act of 2008 (EESA) requires that we annually audit the financial statements of the Troubled Asset Relief Program (TARP), which is implemented by the Office of Financial Stability (OFS). On November 15, 2010, we issued our audit report including (1) an unqualified opinion on OFS's financial statements for TARP as of and for the fiscal years ended September 30, 2010, and 2009, and (2) an opinion that OFS maintained effective internal control over financial reporting as of September 30, 2010. We also reported that our tests of OFS's compliance with selected provisions of laws and regulations for the fiscal year ended September 30, 2010, disclosed no instances of noncompliance. Our November 2010 audit report concluded that although certain internal controls could be improved, OFS maintained, in all material respects, effective internal control over financial reporting as of September 30, 2010, that provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the financial statements would be prevented or detected and corrected on a timely basis. Our audit report also identified a significant deficiency in OFS's internal control over its accounting and financial …
Date: April 18, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library