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[Memorandum of Meeting: Key Field Air Guard Station, Mississippi, August 3, 2005]
Memorandum of Meeting with a delegation representing 186th Air Refueling Wing (ARW), Air National Guard, located at Key Field Air Guard Station (AGS) to discuss BRAC Recommendations Impacting the 186th ARW.
Date:
August 3, 2005
Creator:
United States. Defense Base Closure and Realignment Commission.
Object Type:
Text
System:
The UNT Digital Library
Posthearing Questions Related to Proposed DOD Human Capital Reform
Correspondence issued by the General Accounting Office with an abstract that begins "On June 4, 2003, GAO testified before the Senate Committee on Governmental Affairs at a hearing entitled "Transforming the Department of Defense Personnel System: Finding the Right Approach." This letter responds to a request that we provide answers to posthearing questions from Senator George V. Voinovich and Senator Thomas R. Carper concerning the proposed Department of Defense (DOD) Human Capital Reform."
Date:
July 3, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Accounting Profession: Oversight, Auditor Independence, and Financial Reporting Issues
Correspondence issued by the General Accounting Office with an abstract that begins "The accounting system's self-regulatory system for auditors, which largely depends on voluntary contributions from the accounting industry, is plagued by fragmentation, lack of coordination, poor communication, and conflicts of interest. In GAO's view, the current self-regulatory system is broken, and oversight by the Securities and Exchange Commission (SEC) has fallen short in protecting the public interest. Because of the important role played by independent auditors, GAO believes that direct government intervention is needed to create a new body to oversee the auditing of public companies by the accounting profession. Concerns about the timeliness, relevancy, and transparency of the financial reporting model could be addressed by closer cooperation between SEC and the Financial Accounting Standards Board (FASB), adequate and independent funding for FASB operations, and periodic reporting to Congress on FASB matters."
Date:
May 3, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Export-Import Bank: Changes Would Improve the Reliability of Reporting on Small Business Financing
A letter report issued by the Government Accountability Office with an abstract that begins "The Export-Import Bank (Ex-Im) provides loans, loan guarantees, and insurance to support U.S. exports. Its level of support for small business has been a long-standing issue of congressional interest. Most recently in 2002, Congress increased the proportion of financing Ex-Im must make available for small business to 20 percent. GAO examined legal and policy issues related to Ex-Im's small business financing. Specifically, GAO (1) analyzes Ex-Im's methodology for calculating its direct support of small business and the reliability of Ex-Im's data used in the methodology and (2) describes Ex-Im's legal interpretation of its obligations under the statutory 20 percent small business mandate."
Date:
March 3, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Internal Revenue Service: Interim Results of the 2007 Tax Filing Season and the Fiscal Year 2008 Budget Request
A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) tax filing season performance is a key indicator of how well IRS serves taxpayers. This year's filing season was expected to be risky because of tax system changes, including the telephone excise tax refund (TETR). IRS's fiscal year (FY) 2008 budget request shows its spending proposal for taxpayer service, enforcement, and Business Systems Modernization (BSM). The request includes initiatives to reduce the tax gap, the difference between what taxpayers owe and what they voluntarily pay on time. IRS recently estimated the net tax gap to be $290 billion in 2001. GAO was asked to (1) describe IRS's 2007 filing season performance, (2) determine how IRS's proposed FY 2008 budget compares to prior years', provides information on how proposals may impact the tax gap, justifies new spending, and whether there are opportunities to reduce or reallocate resources, and (3) evaluate the status of IRS's efforts to develop and implement BSM."
Date:
April 3, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Applying Agreed-Upon Procedures: Fiscal Year 2008 Airport and Airway Trust Fund Excise Taxes
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO has performed the agreed-upon procedures solely to assist the Department of Transportation (DOT) in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2008, is supported by the underlying records. As agreed with DOT, GAO evaluated fiscal year 2008 activity affecting distributions to the AATF."
Date:
November 3, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Medicare: Covert Testing Exposes Weaknesses in the Durable Medical Equipment Supplier Screening Process
A letter report issued by the Government Accountability Office with an abstract that begins "According to the Department of Health and Human Services (HHS), schemes to defraud the Medicare program have grown more elaborate in recent years. In particular, HHS has acknowledged Centers for Medicare & Medicaid Service's (CMS) oversight of suppliers of durable medical equipment, prosthetics, orthotics, and supplies (DMEPOS) is inadequate to prevent fraud and abuse. Specifically, weaknesses in the DMEPOS enrollment and inspection process have allowed sham companies to fraudulently bill Medicare for unnecessary or nonexistent supplies. From April 2006 through March 2007, CMS estimated that Medicare improperly paid $1 billion for DMEPOS supplies--in part due to fraud by suppliers. Due to the committee's concern about vulnerabilities in the enrollment process, GAO used publicly available guidance to attempt to create DMEPOS suppliers, obtain Medicare billing numbers, and complete electronic test billing. GAO also reported on closed cases provided by the HHS Inspector General (IG) to illustrate the techniques used by criminals to fraudulently bill Medicare. On June 18, 2008, we briefed CMS representatives on the results of our investigation. In response, they acknowledged that our covert tests illustrate gaps in oversight that still require improvement and stated …
Date:
July 3, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Internal Revenue Service: Review of the Fiscal Year 2010 Budget Request
A letter report issued by the Government Accountability Office with an abstract that begins "The financing of the federal government depends largely on the Internal Revenue Service's (IRS) ability to administer the tax laws, which includes providing service to taxpayers and enforcing the law so that individuals and businesses pay the taxes they owe. The President's fiscal year 2010 budget request details how IRS intends to allocate its resources to achieve these goals while also continuing its investment modernizing its tax processing systems. GAO was asked to (1) describe budget trends, including dollars and full time equivalents; (2) describe legislative proposals that, if enacted, could result in savings or increased revenues; (3) describe the requested increases in funding for new initiatives; (4) assess return on investment (ROI) information; and (5) assess and the status of the Business Systems Modernization (BSM) program. To do this, GAO compared the budget request to prior years, analyzed key documents, and interviewed IRS officials"
Date:
June 3, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Interstate Compacts: An Overview of the Structure and Governance of Environment and Natural Resource Compacts
A letter report issued by the Government Accountability Office with an abstract that begins "Interstate compacts are legal agreements between states that are designed to resolve concerns that transcend state lines, such as allocating interstate waters. While some compacts assign their administration to existing state agencies, compacts requiring greater coordination among states may establish an interstate agency, typically called a commission, to administer their provisions. Congress must give its consent to compacts that affect the balance of power between the states and the federal government. An example of a congressionally approved environment and natural resource compact is the Tahoe Regional Planning Compact, which created the Tahoe Regional Planning Agency (TRPA) to administer its provisions. For such compacts, GAO determined (1) the organizational structures, powers and authorities, and dispute resolution and public accountability mechanisms; (2) the extent to which concerns have been raised about the structure and governance of compacts that have commissions; and (3) how the structure and governance of TRPA compares to those of other similar compact commissions. GAO reviewed 59 congressionally approved compacts and surveyed those 45 that had commissions."
Date:
April 3, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Management: Long-standing Financial Systems Weaknesses Present a Formidable Challenge
A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Financial Management Improvement Act of 1996 (FFMIA) requires the 24 Chief Financial Officers (CFO) Act agencies to implement and maintain financial management systems that comply substantially with (1) federal financial management systems requirements, (2) federal accounting standards, and (3) the U.S. Government Standard General Ledger (SGL). FFMIA also requires GAO to report annually on the implementation of the act. This report, primarily based on GAO and inspectors general reports, discusses (1) the problems that continued to affect agencies systems' FFMIA compliance in fiscal year 2006 and (2) the initiatives under way to help move federal financial management toward FFMIA compliance."
Date:
August 3, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Hourly Fees Paid by Various Federal Agencies to Private Attorneys for Legal Services
Correspondence issued by the General Accounting Office with an abstract that begins "This report provides information on hourly fees paid by the federal government to private attorneys for legal services in fiscal years 1999, 2000, and 2001. Relevant legal services include federal employee defense, litigative consultation, intellectual property consultation, and asset forfeiture-related services. For these types of services, GAO obtained information on hourly fees paid to private attorneys by the Department of Justice, the Administrative Office of the United States Courts, the National Aeronautics and Space Administration, and the Department of Veterans Affairs. GAO found that the hourly fees paid to private attorneys ranged from $125 to $357, depending on the agency and the type of legal service."
Date:
July 3, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Internal Control: Improvements Needed in SEC's Accounting and Operational Procedures
Correspondence issued by the Government Accountability Office with an abstract that begins "On November 15, 2006, we issued our report on the U.S. Securities and Exchange Commission's (SEC) fiscal years 2006 and 2005 financial statements and on SEC's internal control as of September 30, 2006. We also reported on the results of our tests of SEC's compliance with selected provisions of laws and regulations during fiscal year 2006. The purpose of this report is to discuss issues identified during our fiscal year 2006 audit concerning internal controls and accounting/operational procedures that could be improved. This report contains six recommendations to SEC to improve these internal controls and procedures. These recommendations are in addition to those we already provided to SEC as a result of our prior audits of SEC's financial statements"
Date:
April 3, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Disaster Recovery: Past Experiences Offer Recovery Lessons for Hurricanes Ike and Gustav and Future Disasters
Testimony issued by the Government Accountability Office with an abstract that begins "Recovery from major disasters is a complex undertaking that involves the combined efforts of federal, state, and local government in order to succeed. While the federal government provides a significant amount of financial and technical assistance for recovery, state and local jurisdictions work closely with federal agencies to secure and make use of those resources. This testimony describes lessons and insights that GAO has identified from review of past disasters, which may be useful to inform recovery efforts in the wake of Hurricanes Ike and Gustav, as well as disasters yet to come. These lessons come from two reports GAO recently released last fall on disaster recovery. The first draws on the experiences of communities that have recovered from previous major disasters in order to help inform recovery efforts in the wake of Hurricanes Ike and Gustav as well as the 2008 Midwest floods. The second examines the implementation of the Federal Emergency Management Agency's (FEMA) Public Assistance grant program and identifies several actions that the Department of Homeland Security can take to improve operations of that program. These include improving information sharing and enhancing continuity and communication. …
Date:
March 3, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Privacy: An Overview of Federal Statues Governing Wiretapping and Electronic Eavesdropping
This report provides an overview of federal law governing wiretapping and electronic eavesdropping. It also appends citations to state law in the area and contains a bibliography of legal commentary as well as the text of the Electronic Communications Privacy Act (ECPA) and the Foreign Intelligence Surveillance Act (FISA). This report also includes a brief summary of the recently expired Protect America Act, P.L. 110-55 and of the Foreign Intelligence Surveillance Act of 1978 Amendments Act of 2008, P.L. 110-261 (H.R. 6304).
Date:
December 3, 2009
Creator:
Stevens, Gina & Doyle, Charles
Object Type:
Report
System:
The UNT Digital Library
Nuclear Nonproliferation: DOE's Efforts to Assist Weapons Scientists in Russia's Nuclear Cities Face Challenges
A letter report issued by the General Accounting Office with an abstract that begins "TThe United States and Russia began an ambitious nonproliferation program, the Nuclear Cities Initiative (NCI), to create sustainable job opportunities for weapons scientists in Russia's closed nuclear cities and to help Russia accelerate the downsizing of its nuclear weapons complex in in 1998. The program, however, poses a daunting challenge. The nuclear cities are geographically and economically isolated, access is restricted for security reasons, and weapons scientists are not accustomed to working for commercial businesses. Thus, Western businesses are reluctant to invest in the nuclear cities. This report reviews (1) the costs to implement NCI, including the amount of program funds spent in the United States and Russia, as well as planned expenditures; (2) the impact of NCI projects; and (3) the status of the European Nuclear Cities Initiative. GAO summarized this report in testimony before Congress; see: Nuclear Nonproliferation: DOE's Efforts to Secure Nuclear Material and Employ Weapons Scientists in Russia, by Gary L. Jones, Director Natural Resources and Environment, before the Subcommittee on Emerging Threats and Capabilities, Senate Committee on Armed Services. GAO-01-726T, May 15 (10 pages)."
Date:
May 3, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Anti-Money Laundering: Issues Concerning Depository Institution Regulatory Oversight
Testimony issued by the General Accounting Office with an abstract that begins "The U.S. government's framework for preventing, detecting, and prosecuting money laundering has been expanding through additional pieces of legislation since its inception in 1970 with the Bank Secrecy Act (BSA). The purpose of the BSA is to prevent financial institutions from being used as intermediaries for the transfer or deposit of money derived from criminal activity and to provide a paper trail for law enforcement agencies in their investigations of possible money laundering. The most recent changes arose in October 2001 with the passage of the USA PATRIOT Act, which, among other things, extends antimoney laundering (AML) requirements to other financial service providers previously not covered under the BSA. GAO was asked to testify on its previous work and the ongoing work it is doing for the Senate Committee on Banking, Housing, and Urban Affairs on the depository institution regulators' BSA examination and enforcement process."
Date:
June 3, 2004
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Applying Agreed-Upon Procedures: Fiscal Year 2008 Highway Trust Fund Excise Taxes
Correspondence issued by the Government Accountability Office with an abstract that begins "We have performed the procedures described in the enclosure to this letter, which we agreed to perform and with which the Department of Transportation concurred, solely to assist the office in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2008, is supported by the underlying records. As agreed with the office, we evaluated fiscal year 2008 activity affecting distributions to the HTF. We conducted the engagement in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. The procedures we agreed to perform were related to (1) transactions that represent the underlying basis of amounts distributed to the HTF during fiscal year 2008, (2) the Internal Revenue Service's (IRS) quarterly HTF receipt certifications during fiscal year 2008, (3) the Department of the Treasury's Financial Management Service adjustments to the HTF during fiscal year 2008, (4) the Department of the Treasury's Office of Tax Analysis's (OTA) process for estimating excise tax amounts to be distributed to the HTF for the fourth quarter …
Date:
November 3, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
NNSA: Nuclear Weapon Reports Need to Be More Detailed and Comprehensive
Correspondence issued by the General Accounting Office with an abstract that begins "The National Nuclear Security Administration (NNSA) spends $5.5 billion a year to maintain the safety and reliability of the nation's nuclear weapons stockpile through the Stockpile Stewardship Program. Because the United States is no longer designing and building new nuclear weapons, extending the life of each of the nine weapon types in the current stockpile is a key component of this program. However, the criteria used by NNSA for determining when its reporting should begin may prevent Congress from receiving complete information on life extension costs. The current Nuclear Weapon Acquisition Reports (NWAR) are less detailed and comprehensive than the Department of Defense's Selected Acquisition Reports. Finally, the cost data in the NWARs exclude significant costs that are necessary to successfully complete the life-extension efforts."
Date:
July 3, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Individual Income Tax Policy: Streamlining, Simplification, and Additional Reforms Are Desirable
Testimony issued by the Government Accountability Office with an abstract that begins "The federal government currently relies heavily on the individual income tax and payroll taxes for about 80 percent of its total annual revenue. Long-range projections show that without some form of policy change, the gap between revenues and spending will increasingly widen. The debate about the future tax system is partly about whether the goals for the nation's tax system can be best achieved by reforming the current income tax so that it has a broader base and flatter rate schedule, or switching to some form of consumption tax. This testimony reviews the revenue contribution of the current individual income tax as well as its complexity, economic efficiency, equity, and taxpayer compliance issues; discusses some common dimensions to compare tax proposals; and draws some conclusions for tax reform. This statement is based on previously published GAO work and reviews of relevant literature."
Date:
August 3, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Grants Management: EPA Needs to Strengthen Efforts to Provide the Public with Complete and Accurate Information on Grant Opportunities
Correspondence issued by the Government Accountability Office with an abstract that begins "The Environmental Protection Agency (EPA) has faced persistent challenges for many years in managing its grants, which constitute over one-half of the agency's budget, or about $4 billion annually. Among other things, EPA has been criticized for not always promoting competition in awarding grants, including not completely and accurately announcing grant opportunities to the public and potential applicants. One avenue EPA uses to inform the public about grant opportunities is the Catalog of Federal Domestic Assistance (CFDA), the federal government's listing of available grants and other federal funding opportunities. EPA's Office of Grants and Debarment (OGD), among other things, develops grants policy and guidance and compiles grant information for the CFDA. OGD has taken several steps to address criticism regarding the lack of complete and accurate information in the CFDA. In this context the Chairman, Senate Committee on Environment and Public Works, asked us to determine whether EPA is providing complete and accurate information on grant opportunities to the public in the CFDA."
Date:
February 3, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
GAO's Congressional Protocols (Superseded by GAO-04-310G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-310G, GAO's Congressional Protocols, July 2004. This report has been superseded by GAO-04-310G, GAO's Congressional Protocols July 2004. This document contains the protocols governing GAO's work for Congress. These protocols are intended to provide (1) clearly defined and transparent policies and practices relating to GAO's work and (2) a means of holding GAO accountable for commitments made to Congress and ensuring that GAO is consistent in dealing with all committees and members."
Date:
November 3, 2000
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Private Pensions: Government Actions Could Improve the Timeliness and Content of Form 5500 Pension Information
A letter report issued by the Government Accountability Office with an abstract that begins "The Form 5500 is the primary source of information for both the federal government and the private sector regarding the operation, funding, assets, and investments of private pension and other employee benefit plans. Currently, the Department of Labor (Labor) requires about 3 years to provide certain usable Form 5500 information to the public, leading to complaints that the information is not timely. We have prepared this report under the Comptroller General's authority, and it is intended to assist Congress in improving the timeliness and content of Form 5500 information. This report is addressed to the congressional committees of jurisdiction. It examines: (1) the information reported on the form and how it is used, (2) factors that affect the timeliness of Form 5500 information, and (3) issues affecting the content of the form."
Date:
June 3, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Grant Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Supersedes GAO-01-238G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-01-238G, Grant Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, January 2001. The Federal Financial Management Improvement Act (FFMIA) of 1996 requires that agencies implement and maintain financial management systems that substantially comply with federal financial management systems requirements. The Joint Financial Management Improvement Program (JFMIP) seeks to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems to support program and financial managers, and to describe specific requirements of financial management systems. This checklist reflects JFMIP's first functional requirements document issued for grant financial systems to assist (1) agencies in implementing and monitoring agency grant financial systems and (2) managers and auditors in reviewing their grant financial systems to determine if they substantially comply with FFMIA. This checklist is not required to be used in assessing grant financial systems. Rather, it is provided as a tool for use by experienced staff and is one in a series of documents GAO has issued to help agencies improve or maintain effective operations."
Date:
September 3, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Food Stamp Program: Use of Alternative Methods to Apply for and Maintain Benefits Could Be Enhanced by Additional Evaluation and Information on Promising Practices
A letter report issued by the Government Accountability Office with an abstract that begins "One in 12 Americans participates in the federal Food Stamp Program, administered by the Food and Nutrition Service (FNS). States have begun offering individuals alternatives to visiting the local assistance office to apply for and maintain benefits, such as mail-in procedures, call centers, and on-line services. GAO was asked to examine: (1) what alternative methods states are using to increase program access; (2) what is known about the results of these methods, particularly on program access for target groups, decision accuracy, and administrative costs; and (3) what actions states have taken to maintain program integrity while implementing alternative methods. GAO surveyed state food stamp administrators, reviewed five states in depth, analyzed FNS data and reports, and interviewed program officials and stakeholders."
Date:
May 3, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library