2010 Census: Census Bureau Generally Follows Selected Leading Acquisition Planning Practices, but Continued Management Attention Is Needed to Help Ensure Success (open access)

2010 Census: Census Bureau Generally Follows Selected Leading Acquisition Planning Practices, but Continued Management Attention Is Needed to Help Ensure Success

A letter report issued by the Government Accountability Office with an abstract that begins "For the 2010 Census, the U.S. Census Bureau (Bureau) is making the most extensive use of contractors in its history to supply a number of mission-critical functions and technologies. Because of the critical role that contractors will play in the 2010 Census, GAO reviewed the Bureau's acquisition planning process. Specifically GAO's objectives were to (1) determine the status of the Bureau's major decennial contracts, and (2) evaluate the extent to which the Bureau is using selected leading practices to manage its acquisition planning for these contracts."
Date: May 18, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
2010 Census: Overseas Enumeration Test Raises Need for Clear Policy Direction (open access)

2010 Census: Overseas Enumeration Test Raises Need for Clear Policy Direction

A letter report issued by the General Accounting Office with an abstract that begins "In the 1990 and 2000 Censuses, U.S. military and federal civilian employees overseas were included in the numbers used for apportioning Congress. Currently, the U.S. Census Bureau (Bureau) is assessing the practicality of counting all Americans abroad by holding a test census in France, Kuwait, and Mexico. GAO was asked to (1) assess the soundness of the test design, and (2) examine what past court decisions have held about Americans' rights and obligations abroad."
Date: May 21, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
2020 Census: Additional Steps Are Needed to Build on Early Planning (open access)

2020 Census: Additional Steps Are Needed to Build on Early Planning

A letter report issued by the Government Accountability Office with an abstract that begins "The Census BureauÂ’s (Bureau) early planning and preparation efforts for the 2020 Census are consistent with most leading practices in each of the three management areas GAO reviewed. For example, with respect to its effort to transform its decennial organization, top Bureau leadership has been driving the transformation, and the agency has focused on a key set of principles as it begins to roll-out the strategy to staff. Furthermore, the Bureau has created a timeline to build momentum and show progress. At the same time, however, the amount of change-related activity the Bureau is considering as part of its reorganization of its decennial directorate may not be aligned with the resources the Bureau has allocated to plan, coordinate, and carry it out, and, as a result, the planned transformation efforts may not be sustainable or successful."
Date: May 17, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Abusive Tax Avoidance Transactions: IRS Needs Better Data to Inform Decisions about Transactions (open access)

Abusive Tax Avoidance Transactions: IRS Needs Better Data to Inform Decisions about Transactions

A letter report issued by the Government Accountability Office with an abstract that begins "Abusive tax avoidance transactions (ATAT) range from frivolous tax schemes to highly technical and abusive tax shelters marketed to taxpayers by promoters selling tax advice. ATATs threaten the U.S. tax system's integrity if honest taxpayers believe that others do not pay their fair share of taxes. GAO was asked to (1) describe what is known about trends in ATAT usage; (2) describe results of IRS's ATAT enforcement efforts; and (3) evaluate IRS's implementation of the ATAT provisions in the American Jobs Creation Act of 2004. Using criteria from the act, GAO analyzed statistics and other documents on trends and results and interviewed IRS and other tax experts."
Date: May 12, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
The Accounting Profession: Status of Panel on Audit Effectiveness Recommendations to Enhance the Self-Regulatory System (open access)

The Accounting Profession: Status of Panel on Audit Effectiveness Recommendations to Enhance the Self-Regulatory System

A letter report issued by the General Accounting Office with an abstract that begins "The accounting profession maintains a voluntary, self-regulatory system through the American Institute of Certified Public Accountants (AICPA) that includes establishing professional standards, monitoring compliance with professional standards, disciplining members for improper acts and substandard performance, and conducting oversight. The Panel of Audit Effectiveness, set up to examine the AICPA's methods, made recommendations to enhance the accounting profession's self-regulatory system. Implementing actions taken or in process have addressed many of the Panel's recommendations. However, the Panel's recommendations did not fully address the limitations of the self-regulatory system identified in its report. Also, some of the Panel's recommendations were either not accepted or are still under study. Additional experience is needed to evaluate the effectiveness of actions taken or planned. However, the system is fragmented, uncoordinated, and has a disciplinary function that is widely perceived to be ineffective. The self-regulatory system is unable to protect the confidentiality of investigative information about alleged audit failures or other disciplinary matters concerning members of the profession. The lack of such protective powers hinders the timing of investigations and affects the public's perception of the self-regulatory system's effectiveness. The Panel recognized the …
Date: May 17, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Adults With Severe Disabilities: Federal and State Approaches for Personal Care and Other Services (open access)

Adults With Severe Disabilities: Federal and State Approaches for Personal Care and Other Services

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on community-based, long-term care for severely disabled adults, focusing on: (1) the number and characteristics of adults with severe disabilities; (2) the federal assistance available to such individuals; (3) Medicaid coverage of personal care and related services; and (4) how a sample of selected states have implemented Medicaid policies that allow consumers to select their own caregivers, an approach called consumer direction."
Date: May 14, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Agricultural Research: USDA's Outreach to Minority-Serving Institutions Could Improve Grant Competition (open access)

Agricultural Research: USDA's Outreach to Minority-Serving Institutions Could Improve Grant Competition

A letter report issued by the General Accounting Office with an abstract that begins "The U.S. Department of Agriculture (USDA) awards more than $200 million annually to universities and colleges to support its research, education, and extension missions. USDA's largest grant program is the National Research Initiative (NRI). GAO was asked to examine the (1) success of minority-serving institutions in competing for NRI research grants, (2) factors that could improve their success in competing for these grants, and (3) actions USDA has taken to improve the quantity and quality of grant proposals these institutions submit. GAO interviewed senior administrators at 43 minority-serving institutions that had either applied for an NRI grant between fiscal years 1997 and 2001 or received more than $100,000 from USDA for research, three major land grant universities, and cognizant USDA officials."
Date: May 14, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Air Pollution: Air Quality and Respiratory Problems in and Near the Great Smoky Mountains (open access)

Air Pollution: Air Quality and Respiratory Problems in and Near the Great Smoky Mountains

A briefing report issued by the General Accounting Office with an abstract that begins "Concerns have been growing about the air quality, visibility, and respiratory illnesses around the Great Smoky Mountains National Park, which straddles the border between North Carolina and Tennessee. This report analyzes recent trends in and contributing factors to (1) visibility impairments, (2) ground-level ozone, and (3) respiratory illnesses. This report also examines the Tennessee Valley Authority's (TVA) plans to reduce its emission of regulated pollutants from generating electricity. Visibility impairments and ozone are largely attributable to the following three types of emissions: sulfur dioxide, nitrogen oxides, and volatile organic compounds. The counties that border the park generally have slightly higher mortality rates from two types of respiratory illness. The three types of emissions interact in the atmosphere to form ozone gas and sulfate particles, which are linked to respiratory illnesses. In response to federal laws and other factors, TVA is making substantial environment-related investments and expects to reduce its annual emissions of sulfur dioxide by 40 percent and its "ozone-season"' emissions of nitrogen oxides by 70 percent between 1999 and 2005."
Date: May 25, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Air Pollution: Emission Sources Regulated by Multiple Clean Air Act Provisions (open access)

Air Pollution: Emission Sources Regulated by Multiple Clean Air Act Provisions

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the regulatory programs that target specific pollutants or sources of pollution under the 1990 Clean Air Act Amendments, focusing on: (1) examples of emission sources subject to regulation under more than one program authorized by the act; and (2) the status of the Environmental Protection Agency's (EPA) efforts to facilitate compliance for such sources."
Date: May 31, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Air Quality: Information on Tall Smokestacks and Their Contribution to Interstate Transport of Air Pollution (open access)

Air Quality: Information on Tall Smokestacks and Their Contribution to Interstate Transport of Air Pollution

A letter report issued by the Government Accountability Office with an abstract that begins "Tall smokestacks--stacks of 500 feet or higher, which are primarily used at coal power plants--release air pollutants such as sulfur dioxide (SO2) and nitrogen oxides (NOx) high into the atmosphere to help limit the impact of these emissions on local air quality. Tall stacks can also increase the distance these pollutants travel in the atmosphere and harm air quality and the environment in downwind communities. The 1977 amendments to the Clean Air Act encourage the use of pollution control equipment over dispersion techniques, such as tall stacks, to meet national air standards. Section 123 of the Act does not limit stack height, but prohibits sources of emissions from using the dispersion effects of stack heights in excess of a stack's good engineering practice (GEP) height to meet emissions limitations. GAO was asked to report on (1) the number and location of tall stacks of 500 feet or higher at coal power plants and when they began operating; (2) what is known about such stacks' contribution to the interstate transport of air pollution and the pollution controls installed at plants with these stacks; and (3) the number …
Date: May 11, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Alien Smuggling: DHS Needs to Better Leverage Investigative Resources and Measure Program Performance along the Southwest Border (open access)

Alien Smuggling: DHS Needs to Better Leverage Investigative Resources and Measure Program Performance along the Southwest Border

A letter report issued by the Government Accountability Office with an abstract that begins "Alien smuggling along the southwest border is a threat to the security of the United States and Mexico. Within the Department of Homeland Security (DHS), the Office of Investigations (OI)--part of U.S. Immigration and Customs Enforcement (ICE)--is the primary federal agency responsible for investigating alien smuggling along the southwest border. As requested, this report addresses, for the southwest border, (1) OI's efforts to counter alien smuggling since 2005, and opportunities, if any, for ICE to use its resources more effectively; (2) the progress DHS has made in seizing alien smugglers' assets since fiscal year 2005 and any promising techniques that could be applied to seize smugglers' assets; and (3) the extent to which ICE has objectives related to alien smuggling and measures to assess progress. GAO interviewed officials in all four OI offices along the southwest border and analyzed data on OI's cases and seizures, from fiscal years 2005 through 2009."
Date: May 24, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Alien Smuggling: Management and Operational Improvements Needed to Address Growing Problem (open access)

Alien Smuggling: Management and Operational Improvements Needed to Address Growing Problem

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Immigration and Naturalization Service's (INS) implementation of a strategy to combat alien smuggling, focusing on: (1) the nature and extent of alien smuggling into the United States; (2) INS' strategy for combatting alien smuggling; and (3) how well the strategy has been implemented and the results to date."
Date: May 1, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Ambulance Providers: Costs and Expected Medicare Margins Vary Greatly (open access)

Ambulance Providers: Costs and Expected Medicare Margins Vary Greatly

A letter report issued by the Government Accountability Office with an abstract that begins "In 2002, Medicare implemented a national fee schedule designed to standardize payments for ambulance services. The Medicare Prescription Drug, Improvement and Modernization Act of 2003 (MMA) required GAO to study ambulance service costs. GAO examined providers' costs of ground ambulance transports in 2004 and factors that contributed to cost differences; average Medicare ambulance payments expected under the national fee schedule in 2010 and how those payments will relate to providers' costs per transport; and changes that occurred in Medicare beneficiaries' use of ambulance transports from 2001 to 2004. GAO estimated costs of ambulance transports based on a nationally representative survey of 215 ambulance providers that did not share costs with nonambulance services. Providers that shared costs with other institutions or services and could not report their costs for ambulance services separately, such as fire departments, were excluded because their reported costs appeared unreliable. GAO used its survey, Medicare claims, and other data for its analyses."
Date: May 23, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Antidumping and Countervailing Duties: Management Enhancements Needed to Improve Efforts to Detect and Deter Duty Evasion (open access)

Antidumping and Countervailing Duties: Management Enhancements Needed to Improve Efforts to Detect and Deter Duty Evasion

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. Customs and Border Protection (CBP) detects and deters evasion of antidumping and countervailing (AD/CV) duties through a three-part process that involves (1) identifying potential cases of evasion, (2) attempting to verify if evasion is occurring, and (3) taking enforcement action. To identify potential cases of evasion, CBP targets suspicious import activity, analyzes trends in import data, and follows up on allegations from external sources. If CBP identifies a potential case of evasion, it can use various techniques to attempt to verify whether evasion is occurring, such as asking importers for further information, auditing the records of importers suspected of evasion, and inspecting shipments arriving at ports of entry. If CBP is able to verify evasion, its options for taking enforcement action include (1) pursuing the collection of evaded duties, (2) imposing civil penalties, (3) conducting seizures, and (4) referring cases for criminal investigation. For example, between fiscal years 2007 to 2011, CBP assessed civil penalties totaling about $208 million against importers evading AD/CV duties."
Date: May 17, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Aviation Safety: Improved Data Quality and Analysis Capabilities Are Needed as FAA Plans a Risk-Based Approach to Safety Oversight (open access)

Aviation Safety: Improved Data Quality and Analysis Capabilities Are Needed as FAA Plans a Risk-Based Approach to Safety Oversight

A letter report issued by the Government Accountability Office with an abstract that begins "To improve aviation safety, the Federal Aviation Administration (FAA) plans to have in place the initial capabilities of a risk-based approach to safety oversight, known as a safety management system (SMS), by the end of fiscal year 2010. FAA is also implementing new procedures and technologies to enhance the safety, capacity, and efficiency of the national airspace system. Data are central to SMS and FAA's ability to test the impact of these changes on safety. This congressionally requested report addresses FAA's (1) current and planned use of data to oversee aviation safety, (2) access to data for monitoring aviation safety and the safety performance of various industry sectors, and (3) efforts to help ensure data quality. To perform this work, GAO reviewed 13 databases that contain data on key aviation safety events, assessed data quality controls for the databases, and interviewed agency and industry officials, as well as 10 experts in aviation safety and data."
Date: May 6, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Aviation Security: Actions Needed to Address Challenges and Potential Vulnerabilities Related to Securing Inbound Air Cargo (open access)

Aviation Security: Actions Needed to Address Challenges and Potential Vulnerabilities Related to Securing Inbound Air Cargo

A letter report issued by the Government Accountability Office with an abstract that begins ""
Date: May 10, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Aviation Security: Efforts to Strengthen International Passenger Prescreening are Under Way, but Planning and Implementation Issues Remain (open access)

Aviation Security: Efforts to Strengthen International Passenger Prescreening are Under Way, but Planning and Implementation Issues Remain

A letter report issued by the Government Accountability Office with an abstract that begins "Passenger prescreening--a process that includes matching passengers' identifying information against records extracted from the U.S. government terrorist watch list--is one of several security measures in place to help ensure the safety of commercial flights traveling to or from the United States. DHS has several efforts underway to strengthen international aviation passenger prescreening. This report focuses on certain elements of the passenger prescreening process as well as some of the actions that DHS is taking or has planned to strengthen prescreening procedures. This report is a limited version of the original November 2006 report as various agencies that we reviewed deemed some of the information in the original report to be security sensitive. GAO's work included interviewing officials and assessing relevant documentation from federal agencies, U.S. and foreign air carriers, industry groups, and several foreign countries."
Date: May 16, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Aviation Security: Efforts to Validate TSA's Passenger Screening Behavior Detection Program Underway, but Opportunities Exist to Strengthen Validation and Address Operational Challenges (open access)

Aviation Security: Efforts to Validate TSA's Passenger Screening Behavior Detection Program Underway, but Opportunities Exist to Strengthen Validation and Address Operational Challenges

A letter report issued by the Government Accountability Office with an abstract that begins "To enhance aviation security, the Transportation Security Administration (TSA) began initial testing in October 2003 of its Screening of Passengers by Observation Techniques (SPOT) program. Behavior Detection Officers (BDO) carry out SPOT's mission to identify persons who pose a risk to aviation security by focusing on behavioral and appearance indicators. GAO was asked to review the SPOT program. GAO analyzed (1) the extent to which TSA validated the SPOT program before deployment, (2) implementation challenges, and (3) the extent to which TSA measures SPOT's effect on aviation security. GAO analyzed TSA documents, such as strategic plans and operating procedures; interviewed agency personnel and subject matter experts; and visited 15 SPOT airports, among other things. Although the results from these visits are not generalizable, they provided insights into SPOT operations."
Date: May 20, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Aviation Security: Foreign Airport Assessments and Air Carrier Inspections Help Enhance Security, but Oversight of These Efforts Can Be Strengthened (open access)

Aviation Security: Foreign Airport Assessments and Air Carrier Inspections Help Enhance Security, but Oversight of These Efforts Can Be Strengthened

A letter report issued by the Government Accountability Office with an abstract that begins "The Transportation Security Administration's (TSA) efforts to evaluate the security of foreign airports and air carriers that service the United States are of great importance, particularly considering that flights bound for the United States from foreign countries continue to be targets of coordinated terrorist activity, as demonstrated by the alleged August 2006 liquid explosives terrorist plot. For this review, GAO evaluated the results of foreign airport and air carrier evaluations; actions taken and assistance provided by TSA when security deficiencies were identified; TSA's oversight of its foreign airport and air carrier evaluation programs; and TSA's efforts to address challenges in conducting foreign airport and air carrier evaluations. To conduct this work, GAO reviewed foreign airport and air carrier evaluation results and interviewed TSA officials, foreign aviation security officials, and air carrier representatives."
Date: May 11, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Aviation Security: Further Study of Safety and Effectiveness and Better Management Controls Needed If Air Carriers Resume Interest in Deploying Less-than-Lethal Weapons (open access)

Aviation Security: Further Study of Safety and Effectiveness and Better Management Controls Needed If Air Carriers Resume Interest in Deploying Less-than-Lethal Weapons

A letter report issued by the Government Accountability Office with an abstract that begins "The Transportation Security Administration (TSA) has authority to approve air carrier requests to deploy less-than-lethal weapons, including electric stun devices, onboard commercial aircraft to thwart an attack. Since the terrorist attacks of 2001, one air carrier received approval to deploy electric stun devices. To address concerns regarding reports of injuries after the use of these devices and to ensure that the impacts of these devices onboard aircraft have been fully evaluated, this report answers the following: (1) What analyses has the federal government conducted to assess the safety and effectiveness of these devices onboard commercial aircraft? (2) What controls does TSA have in place to help ensure uniform and timely review of air carrier requests to deploy these devices onboard commercial aircraft?"
Date: May 26, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Aviation Security: Screener Training and Performance Measurement Strengthened, but More Work Remains (open access)

Aviation Security: Screener Training and Performance Measurement Strengthened, but More Work Remains

A letter report issued by the Government Accountability Office with an abstract that begins "The screening of airport passengers and their checked baggage is a critical component in securing our nation's commercial aviation system. Since May 2003, GAO has issued six products related to screener training and performance. This report updates the information presented in the prior products and incorporates results from GAO's survey of 155 Federal Security Directors--the ranking Transportation Security Administration (TSA) authority responsible for the leadership and coordination of TSA security activities at the nation's commercial airports. Specifically, this report addresses (1) actions TSA has taken to enhance training for passenger and checked baggage screeners and screening supervisors, (2) how TSA ensures that screeners complete required training, and (3) actions TSA has taken to measure and enhance screener performance in detecting threat objects."
Date: May 2, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Aviation Security: TSA Has Completed Key Activities Associated with Implementing Secure Flight, but Additional Actions Are Needed to Mitigate Risks (open access)

Aviation Security: TSA Has Completed Key Activities Associated with Implementing Secure Flight, but Additional Actions Are Needed to Mitigate Risks

A letter report issued by the Government Accountability Office with an abstract that begins "To enhance aviation security, the Department of Homeland Security's (DHS) Transportation Security Administration (TSA) developed a program--known as Secure Flight--to assume from air carriers the function of matching passenger information against terrorist watch-list records. In accordance with a mandate in the Department of Homeland Security Appropriations Act, 2008, GAO's objective was to assess the extent to which TSA met the requirements of 10 statutory conditions related to the development of the Secure Flight program. GAO is required to review the program until all 10 conditions are met. In September 2008, DHS certified that it had satisfied all 10 conditions. To address this objective, GAO (1) identified key activities related to each of the 10 conditions; (2) identified federal guidance and best practices that are relevant to successfully meeting each condition; (3) analyzed whether TSA had demonstrated, through program documentation and oral explanation, that the guidance was followed and best practices were met; and (4) assessed the risks associated with not fully following applicable guidance and meeting best practices."
Date: May 13, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Ballistic Missile Defense: More Common Systems and Components Could Result in Cost Savings (open access)

Ballistic Missile Defense: More Common Systems and Components Could Result in Cost Savings

A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed the Department of Defense's (DOD) efforts to incorporate common subsystems and components in its ballistic missile defense acquisition programs, focusing on: (1) the key benefits that the Ballistic Missile Defense Organization (BMDO) and service officials believe could be achieved through commonality; (2) what BMDO and the services have done to incorporate commonality into their programs; and (3) BMDO's plans for instilling commonality in the future."
Date: May 21, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Banking Regulation: Enhanced Guidance on Commercial Real Estate Risks Needed (open access)

Banking Regulation: Enhanced Guidance on Commercial Real Estate Risks Needed

A letter report issued by the Government Accountability Office with an abstract that begins "Since the onset of the financial crisis in 2008, commercial real estate (CRE) loan delinquencies have more than doubled. The federal banking regulators have issued statements and guidance encouraging banks to continue lending to creditworthy borrowers and explaining how banks can work with troubled borrowers. However, some banks have stated that examiners' treatment of CRE loans has hampered their ability to lend. This report examines, among other issues, (1) how the Federal Deposit Insurance Corporation (FDIC), Board of Governors of the Federal Reserve System (Federal Reserve), and the Office of the Comptroller of the Currency (OCC) responded to trends in CRE markets and the controls they have for helping ensure consistent application of guidance and (2) the relationships between bank supervision practices and lending. GAO reviewed agency guidance, examination review procedures, reports of examination, and relevant literature and interviewed agency officials, examiners, bank officials, and academics.."
Date: May 19, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library