Resource Type

Financial Audit: Bureau of the Public Debt's Fiscal Years 2004 and 2003 Schedules of Federal Debt (open access)

Financial Audit: Bureau of the Public Debt's Fiscal Years 2004 and 2003 Schedules of Federal Debt

A letter report issued by the Government Accountability Office with an abstract that begins "GAO is required to audit the consolidated financial statements of the U.S. government. Due to the significance of the federal debt held by the public to the governmentwide financial statements, GAO has also been auditing the Bureau of the Public Debt's (BPD) Schedules of Federal Debt annually. The audit of these schedules is done to determine whether, in all material respects, (1) the schedules prepared are reliable, (2) BPD management maintained effective internal control relevant to the Schedule of Federal Debt, and (3) BPD complies with selected provisions of significant laws related to the Schedule of Federal Debt. Federal debt managed by BPD consists of Treasury securities held by the public and by certain federal government accounts, referred to as intragovernmental debt holdings. The level of debt held by the public reflects how much of the nation's wealth has been absorbed by the federal government to finance prior federal spending in excess of total federal revenues. Intragovernmental debt holdings represent balances of Treasury securities held by federal government accounts, primarily federal trust funds such as Social Security, that typically have an obligation to invest their excess …
Date: November 5, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Audit: IRS's Fiscal Years 2008 and 2007 Financial Statements (open access)

Financial Audit: IRS's Fiscal Years 2008 and 2007 Financial Statements

A letter report issued by the Government Accountability Office with an abstract that begins "Because of the significance of Internal Revenue Service (IRS) collections to overall federal receipts and, in turn, to the consolidated financial statements of the U.S. government, which GAO is required to audit, and Congress's interest in financial management at IRS, GAO audits IRS's financial statements annually to determine whether (1) the financial statements are fairly stated, and (2) IRS management maintained effective internal control. GAO also tests IRS's compliance with selected provisions of significant laws and regulations and its financial systems' compliance with the Federal Financial Management Improvement Act of 1996 (FFMIA)."
Date: November 10, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Tax Policy: The Research Tax Credit's Design and Administration Can Be Improved (open access)

Tax Policy: The Research Tax Credit's Design and Administration Can Be Improved

A letter report issued by the Government Accountability Office with an abstract that begins "The tax credit for qualified research expenses provides significant subsidies to encourage business investment in research intended to foster innovation and promote long-term economic growth. Generally the credit provides a subsidy for research spending in excess of a base amount but concerns have been raised about its design and administrability. Government Accountability Office (GAO) was asked to describe the credit's use, determine whether it could be redesigned to improve the incentive to do new research, and assess whether recordkeeping and other compliance costs could be reduced. GAO analyzed alternative credit designs using a panel of corporate tax returns and assessed administrability by interviewing Internal Revenue Service (IRS) and taxpayer representatives."
Date: November 6, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Department of Homeland Security: Billions Invested in Major Programs Lack Appropriate Oversight (open access)

Department of Homeland Security: Billions Invested in Major Programs Lack Appropriate Oversight

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2007, the Department of Homeland Security (DHS) obligated about $12 billion for acquisitions to support homeland security missions. DHS's major investments include Coast Guard ships and aircraft; border surveillance and screening equipment; nuclear detection equipment; and systems to track finances and human resources. In part to provide insight into the cost, schedule, and performance of these acquisitions, DHS established an investment review process in 2003. However, concerns have been raised about how well the process has been implemented--particularly for large investments. GAO was asked to (1) evaluate DHS's implementation of the investment review process, and (2) assess DHS's integration of the investment review and budget processes to ensure major investments fulfill mission needs. GAO reviewed relevant documents, including those for 57 DHS major investments (investments with a value of at least $50 million)--48 of which required department-level review through the second quarter of fiscal year 2008; and interviewed DHS headquarters and component officials."
Date: November 18, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Improper Payments: Agencies' Fiscal Year 2005 Reporting under the Improper Payments Information Act Remains Incomplete (open access)

Improper Payments: Agencies' Fiscal Year 2005 Reporting under the Improper Payments Information Act Remains Incomplete

A letter report issued by the Government Accountability Office with an abstract that begins "Fiscal year 2005 marked the second year that executive agencies were required to report improper payment information under the Improper Payments Information Act of 2002 (IPIA). As a steward of taxpayer dollars, the federal government is accountable for how its agencies and grantees spend billions of taxpayer dollars and is responsible for safeguarding those funds against improper payments. GAO was asked to determine the progress agencies have made in their improper payment reporting and the total amount of improper payments recouped through recovery auditing. To accomplish this, GAO reviewed improper payment information reported by 35 agencies in their fiscal year 2005 performance and accountability or annual reports."
Date: November 14, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
USDA Conservation Programs: Stakeholder Views on Participation and Coordination to Benefit Threatened and Endangered Species and Their Habitats (open access)

USDA Conservation Programs: Stakeholder Views on Participation and Coordination to Benefit Threatened and Endangered Species and Their Habitats

A letter report issued by the Government Accountability Office with an abstract that begins "Authorization for several conservation programs administered by the U.S. Department of Agriculture (USDA) expires in 2007, raising questions about how these programs may be modified, including how they can better support conservation of threatened and endangered species. Private landowners receive funding under these programs to implement conservation projects directed at several resource concerns, including threatened and endangered species. In this report, GAO discusses (1) stakeholder views on the incentives and disincentives to participating in USDA programs for the benefit of threatened and endangered species and their suggestions for addressing identified disincentives and (2) coordination efforts by USDA and the U.S. Fish and Wildlife Service (FWS) to benefit threatened and endangered species. In performing this work, GAO conducted telephone surveys with a nonprobability sample of over 150 federal and nonfederal officials and landowners."
Date: November 15, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Bureau of Prisons: Methods for Cost Estimation Largely Reflect Best Practices, but Quantifying Risks Would Enhance Decision Making (open access)

Bureau of Prisons: Methods for Cost Estimation Largely Reflect Best Practices, but Quantifying Risks Would Enhance Decision Making

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Justice's (DOJ) Federal Bureau of Prisons (BOP) is responsible for the custody and care of about 209,000 federal inmates--a population which has grown by 44 percent over the last decade. In fiscal years 2008 and 2009, the President requested additional funding for BOP because costs for key operations were at risk of exceeding appropriated funding levels. Government Accountability Office (GAO) was congressionally directed to examine (1) how BOP estimates costs when developing its annual budget request to DOJ; (2) the extent to which BOP's methods for estimating costs follow established best practices; and (3) the extent to which BOP's costs for key operations exceeded requested funding levels identified in the President's budget in recent years, and how this has affected BOP's ability to manage its growing inmate population. In conducting our work, GAO analyzed BOP budget documents, interviewed BOP and DOJ officials, and compared BOP's cost estimation documentation to criteria in GAO's Cost Estimating and Assessment Guide."
Date: November 10, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Mortgage Financing: Additional Action Needed to Manage Risks of FHA-Insured Loans with Down Payment Assistance (open access)

Mortgage Financing: Additional Action Needed to Manage Risks of FHA-Insured Loans with Down Payment Assistance

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Housing Administration (FHA) permits borrowers to obtain down payment assistance from third parties; but, research has raised concerns about the performance of loans with such assistance. Due to these concerns, GAO examined the (1) trends in the use of down payment assistance with FHA-insured loans, (2) the impact that the presence of such assistance has on purchase transactions and house prices, (3) how such assistance influences the performance of these loans, and (4) FHA's standards and controls for these loans."
Date: November 9, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
D.C. Charter Schools: Strengthening Monitoring and Process When Schools Close Could Improve Accountability and Ease Student Transitions (open access)

D.C. Charter Schools: Strengthening Monitoring and Process When Schools Close Could Improve Accountability and Ease Student Transitions

A letter report issued by the Government Accountability Office with an abstract that begins "D.C. has a larger percentage of students in charter schools than any state. To help oversee D.C. charter schools, Congress established two authorizers--the Board of Education (BOE), which has an Office of Charter Schools responsible for oversight, and the independent Public Charter School Board (PCSB). Congress required the GAO to conduct a study of the authorizers. This report--which completes GAO's May 2005 study--examines the (1) authorizers' resources, (2) oversight practices, and (3) actions taken once charter schools close. GAO examined BOE and PCSB monitoring reports, revenue and expenditure documents, and closure procedures."
Date: November 17, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Audit: Securities and Exchange Commission's Financial Statements for Fiscal Years 2008 and 2007 (open access)

Financial Audit: Securities and Exchange Commission's Financial Statements for Fiscal Years 2008 and 2007

A letter report issued by the Government Accountability Office with an abstract that begins "Established in 1934 to enforce the securities laws and protect investors, the Securities and Exchange Commission (SEC) plays an important role in maintaining the integrity of the U.S. securities markets. Pursuant to the Accountability of Tax Dollars Act of 2002, SEC is required to prepare and submit to Congress and the Office of Management and Budget audited financial statements. GAO agreed, under its audit authority, to perform the audit of SEC's financial statements. GAO's audit determined whether, in all material respects, (1) SEC's fiscal year 2008 financial statements were reliable and (2) SEC's management maintained effective internal control over financial reporting and compliance with laws and regulations. GAO also tested SEC's compliance with selected laws and regulations."
Date: November 14, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Audit: IRS's Fiscal Years 2006 and 2005 Financial Statements (open access)

Financial Audit: IRS's Fiscal Years 2006 and 2005 Financial Statements

A letter report issued by the Government Accountability Office with an abstract that begins "Because of the significance of Internal Revenue Service (IRS) collections to overall federal receipts and, in turn, to the consolidated financial statements of the U.S. government, which GAO is required to audit, and Congress's interest in financial management at IRS, GAO audits IRS's financial statements annually to determine whether (1) the financial statements are reliable and (2) IRS management maintained effective internal controls. GAO also tests IRS's compliance with selected provisions of significant laws and regulations and its financial systems' compliance with the Federal Financial Management Improvement Act of 1996 (FFMIA)."
Date: November 9, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Telecommunications: FCC Needs to Improve Oversight of Wireless Phone Service (open access)

Telecommunications: FCC Needs to Improve Oversight of Wireless Phone Service

A letter report issued by the Government Accountability Office with an abstract that begins "Americans increasingly rely on wireless phones, with 35 percent of households now primarily or solely using them. Under federal law, the Federal Communications Commission (FCC) is responsible for fostering a competitive wireless marketplace while ensuring that consumers are protected from harm. States also have authority to oversee some aspects of service. As requested, this report discusses consumers' satisfaction and problems with wireless phone service and FCC's and state utility commissions' efforts to oversee this service. To conduct this work, Government Accountability Office (GAO) surveyed 1,143 adult wireless phone users from a nationally representative, randomly selected sample; surveyed all state utility commissions; and interviewed and analyzed documents obtained from FCC and stakeholders representing consumers, state agencies and officials, and the industry."
Date: November 10, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Small Business Administration: Agency Should Assess Resources Devoted to Contracting and Improve Several Processes in the 8(a) Program (open access)

Small Business Administration: Agency Should Assess Resources Devoted to Contracting and Improve Several Processes in the 8(a) Program

A letter report issued by the Government Accountability Office with an abstract that begins "The Small Business Administration (SBA) helps small businesses gain access to federal contracting opportunities and helps socially and economically disadvantaged small businesses, known as 8(a) firms, by providing management and contracting assistance. SBA negotiates agency-specific goals to ensure that the federal government meets the statutory goal of awarding 23 percent of contract dollars to small businesses. GAO was asked to (1) describe how SBA sets small business contracting goals and the extent to which federal agencies met these goals; (2) examine the role of SBA staff in supporting small business contracting at selected federal agencies; and (3) examine SBA's overall administration of the 8(a) program. To address these objectives, GAO reviewed SBA guidance and SBA Inspector General (IG) reports, interviewed SBA and other federal officials, and conducted site visits and file reviews at four SBA locations."
Date: November 21, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Confirmation of Political Appointees: Eliciting Nominees' Views on Management Challenges within Agencies and across Government (open access)

Confirmation of Political Appointees: Eliciting Nominees' Views on Management Challenges within Agencies and across Government

A letter report issued by the Government Accountability Office with an abstract that begins "While some progress has been made in recent years, agencies urgently need to strengthen basic management capabilities to successfully address current and emerging demands. The incoming administration will face challenges in implementing its policy and program agendas because of shortcomings in agencies' management capabilities. Building and developing the institutional capacity to meet these challenges will require appointing the right people to the right positions. It is vitally important that leadership and management skills, abilities, and experience be among the key criteria the new President uses to select his leadership teams in the agencies. The Senate's interest in leveraging its role in confirmation hearings will send a strong message that nominees should have the requisite skills to deal effectively with the broad array of complex management challenges they will face. This report includes questions for each of 28 major executive branch departments and agencies, and one for each of the following seven major governmentwide management areas: (1) acquisition management, (2) collaboration, (3) financial management, (4) human capital management, (5) information and technology management, (6) results-oriented decision making, and (7) real property management and security."
Date: November 17, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Intellectual Property: Strategy for Targeting Organized Piracy (STOP) Requires Changes for Long-Term Success (open access)

Intellectual Property: Strategy for Targeting Organized Piracy (STOP) Requires Changes for Long-Term Success

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. government efforts to protect and enforce intellectual property (IP) rights are crucial to preventing billions of dollars in losses and mitigating health and safety risks from trade in counterfeit and pirated goods. These efforts are coordinated through the National Intellectual Property Law Enforcement Coordination Council (NIPLECC), created by Congress in 1999, and the Strategy for Targeting Organized Piracy (STOP), initiated by the Bush administration in 2004. This report describes the evolution of NIPLECC and STOP, assesses the extent to which STOP addresses the desirable characteristics of an effective national strategy, and evaluates the challenges to implementing a strategy for protecting and enforcing IP rights. GAO examined relevant documents, interviewed agency and industry officials, and assessed STOP using criteria previously developed by GAO."
Date: November 8, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federal Transit Administration: Progress Made in Implementing Changes to the Job Access Program, but Evaluation and Oversight Processes Need Improvement (open access)

Federal Transit Administration: Progress Made in Implementing Changes to the Job Access Program, but Evaluation and Oversight Processes Need Improvement

A letter report issued by the Government Accountability Office with an abstract that begins "Begun in 1998, the Job Access and Reverse Commute (JARC) program provides grants to states and localities for improving the mobility of low-income persons seeking work. The Federal Transit Administration (FTA) administers this program. In 2005, the Safe, Accountable, Flexible, Efficient Transportation Equity Act--A Legacy for Users (SAFETEA-LU) authorized $727 million for JARC for fiscal years 2005 through 2009, changed how these funds were to be awarded after fiscal year 2005, and required FTA to evaluate the program by August 2008. GAO examined (1) SAFETEA-LU's changes to JARC, (2) FTA's progress in implementing these changes, (3) states' and localities' efforts to respond and challenges they have encountered, and (4) FTA's proposed strategy for evaluation and oversight. GAO's work included analyzing program guidance as well as interviewing officials from FTA, industry groups, and more than 30 state and local agencies."
Date: November 17, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Veterans Benefits: VA Needs Plan for Assessing Consistency of Decisions (open access)

Veterans Benefits: VA Needs Plan for Assessing Consistency of Decisions

A letter report issued by the Government Accountability Office with an abstract that begins "In the past, we have reported concerns about possible inconsistencies in the disability decisions made by the 57 regional offices of the Department of Veterans Affairs (VA). In 2002, we reported that VA did not systematically assess the consistency of decision making for any specific impairments included in veterans' disability claims. We recommended that VA conduct such assessments to help reduce any unacceptable variations that VA might find among regional offices. VA agreed that decision-making consistency is an important goal and concurred in principle with our recommendation. However, VA did not discuss how it would measure consistency. In January 2003, in part because of concerns about consistency, we designated VA's disability program, along with other federal disability programs, as high-risk. In fiscal year 2005, VA estimates it will pay about $25 billion in disability compensation benefits to about 2.7 million disabled veterans. In this context, we determined (1) the actions that VA has taken to assess the consistency of regional office decisions on disability compensation claims and (2) the extent to which VA program data can be used to measure the consistency of decision making among …
Date: November 19, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Internal Revenue Service: Procedural Changes Could Enhance Tax Collections (open access)

Internal Revenue Service: Procedural Changes Could Enhance Tax Collections

A letter report issued by the Government Accountability Office with an abstract that begins "GAO previously testified that federal contractors abused the tax system with little consequence. While performing those audits, GAO noted that the Internal Revenue Service (IRS) records sometimes contained inaccurate or outdated tax information that prevented IRS from taking appropriate collection actions against those contractors, including submitting their tax debt to the Federal Payment Levy Program (FPLP) for collection. As a result, GAO was asked to review IRS's coding of tax debt excluded from the FPLP to determine whether (1) IRS tax records contain inaccurate status or transaction codes that exclude tax debt from the FPLP, (2) IRS's monitoring could be strengthened to ensure the accuracy of its status and transaction codes, and (3) other opportunities exist to increase the amount of tax debt included in the FPLP."
Date: November 15, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Acquisitions: Further Actions Needed to Address Weaknesses in DOD's Management of Professional and Management Support Contracts (open access)

Defense Acquisitions: Further Actions Needed to Address Weaknesses in DOD's Management of Professional and Management Support Contracts

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2008, the Department of Defense (DOD) obligated $200 billion on services contracts, including $42 billion for professional and management services. The Government Accountability Office (GAO) previously identified weaknesses in DOD's management and oversight of services contracts, contributing to DOD contract management being on GAO's high-risk list. For selected professional and management support contracts, GAO was asked to examine (1) the extent to which DOD considered the risks of contractors closely supporting inherently governmental functions at key decision points, (2) how DOD implemented performance-based practices, (3) the extent to which DOD designated trained surveillance personnel, and (4) whether a new review process may improve DOD's management of such contracts. GAO reviewed federal regulations, agency policies and guidance, and analyzed seven acquisitions approved from 2004 to 2007 and 64 related task orders for services."
Date: November 20, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Influenza Pandemic: Monitoring and Assessing the Status of the National Pandemic Implementation Plan Needs Improvement (open access)

Influenza Pandemic: Monitoring and Assessing the Status of the National Pandemic Implementation Plan Needs Improvement

A letter report issued by the Government Accountability Office with an abstract that begins "The current H1N1 pandemic highlights the threat posed to our nation by an influenza pandemic. The previous administration's Homeland Security Council (HSC) issued the Implementation Plan for the National Strategy for Pandemic Influenza (Plan) in May 2006 to help address a pandemic. The Government Accountability Office (GAO) was asked to (1) determine how the HSC and responsible federal agencies monitor the progress and completion of the Plan's action items; and (2) assess the extent to which selected action items have been completed. To do this, GAO interviewed officials from the HSC and the six federal agencies responsible for implementing most of the Plan, and analyzed a random sample of 60 action items. While this report does not assess the response efforts for the H1N1 pandemic, GAO continues to monitor the outbreak and the federal response."
Date: November 24, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Acquisitions: Challenges Remain in Developing Capabilities for Naval Surface Fire Support (open access)

Defense Acquisitions: Challenges Remain in Developing Capabilities for Naval Surface Fire Support

A letter report issued by the Government Accountability Office with an abstract that begins "Since the mid-1990s, the Navy and Marine Corps have studied ways to better protect landing forces. As new operational concepts evolved, the Marine Corps identified requirements for naval surface fire support and the Navy began developing two systems to meet these needs--the Extended Range Munition for existing classes of ships and the future Zumwalt class destroyer. GAO was asked to address (1) whether requirements for fire support have been established and (2) the Navy's progress on the Extended Range Munition, Zumwalt class destroyer, and follow-on systems. GAO also analyzed whether these Navy systems fulfill the requirements and whether gaps remain. To address these objectives GAO analyzed key documents on requirements and programs and held discussions with officials from the Navy and Marine Corps as well as other interested organizations."
Date: November 30, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
U.S. Labor Force Statistics: Illustrative Simulations of the Likely Effects of Underrepresenting Unauthorized Residents (open access)

U.S. Labor Force Statistics: Illustrative Simulations of the Likely Effects of Underrepresenting Unauthorized Residents

A letter report issued by the Government Accountability Office with an abstract that begins "In times of economic uncertainty as well as in times of stability, policymakers and the public rely on labor force statistics, such as the unemployment rate, to provide important information on the current state of the economy. These statistics, published by the Department of Labor's Bureau of Labor Statistics (BLS), include key figures that are based on data obtained from the Current Population Survey (CPS). The CPS, a household interview survey administered by the Department of Commerce's U.S. Census Bureau, is designed to represent the entire United States civilian noninstitutional population. However, certain U.S. residents--specifically, foreign-born persons who are not authorized to live here, to whom the Government Accountability Office (GAO) refers as unauthorized residents in this report--may not be represented in CPS data to the same extent as the general population. Little research has been done on whether potential underrepresentation of the unauthorized population might noticeably affect labor statistics, but policy efforts that depend on valid and reliable labor force statistics would benefit from such information. GAO agreed with the Bureau of Labor Statistics to examine issues concerning unauthorized residents' impact on labor force statistics. …
Date: November 30, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Audit: IRS's Fiscal Years 2005 and 2004 Financial Statements (open access)

Financial Audit: IRS's Fiscal Years 2005 and 2004 Financial Statements

A letter report issued by the Government Accountability Office with an abstract that begins "Because of the significance of Internal Revenue Service (IRS) collections to federal receipts and, in turn, to the consolidated financial statements of the U.S. government, which GAO is required to audit, and Congress's interest in financial management at IRS, GAO audits IRS's financial statements annually to determine whether (1) the financial statements IRS prepares are reliable and (2) IRS management maintained effective internal controls. We also test IRS's compliance with selected provisions of significant laws and regulations and its financial management systems' compliance with the Federal Financial Management Improvement Act of 1996 (FFMIA)."
Date: November 10, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Immigration Benefits: Improvements Needed to Address Backlogs and Ensure Quality of Adjudications (open access)

Immigration Benefits: Improvements Needed to Address Backlogs and Ensure Quality of Adjudications

A letter report issued by the Government Accountability Office with an abstract that begins "Long-standing backlogs of immigration benefit applications result in delays for immigrants, their families, and prospective employers who participate in the legal immigration process. In response to a statutory mandate to eliminate the backlog, the U.S. Citizenship and Immigration Services (USCIS) set a goal of September 30, 2006, to eliminate the backlog and adjudicate all applications within 6 months. This report examines (1) the status of the backlog, (2) actions to achieve backlog elimination and prevent future backlogs, (3) the likelihood of eliminating the backlog by the deadline, and (4) USCIS's quality assurance programs to achieve consistency of decisions while eliminating its backlog."
Date: November 21, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library