Unmanned Aerial Vehicles: Changes in Global Hawk's Acquisition Strategy Are Needed to Reduce Program Risks (open access)

Unmanned Aerial Vehicles: Changes in Global Hawk's Acquisition Strategy Are Needed to Reduce Program Risks

A letter report issued by the Government Accountability Office with an abstract that begins "Global Hawk offers significant military capabilities to capture and quickly transmit high-quality images of targets and terrain, day or night, and in adverse weather--without risk to an onboard pilot. Global Hawk first flew in the late 1990s as a demonstrator and supported recent combat operations in Afghanistan and Iraq. In 2001, the Air Force began an acquisition program to develop and produce improved Global Hawks. In 2002, the Department of Defense (DOD) restructured and accelerated the program to include a new, larger and more capable air vehicle. GAO was asked to review the program and discuss (1) the restructuring's effect on the Air Force's ability to deliver new capabilities to the warfighter and (2) whether its current business case and management approach is knowledge-based and can help forestall future risks."
Date: November 5, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Management: Assessment of the Airline Industry's Estimated Losses Arising From the Events of September 11 (open access)

Financial Management: Assessment of the Airline Industry's Estimated Losses Arising From the Events of September 11

Correspondence issued by the General Accounting Office with an abstract that begins "The airline industry's losses from the terrorist attacks will total at least $5 billion through December 2001. Even so, carrier-by-carrier losses are likely to vary significantly from the formula-derived allocations of $5 billion. Therefore, some carriers may experience losses higher than their individual formula amount, while others' losses may be lower."
Date: October 5, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
World Trade Organization: Congress Faces Key Decisions as Efforts to Reach Doha Agreement Intensify (open access)

World Trade Organization: Congress Faces Key Decisions as Efforts to Reach Doha Agreement Intensify

A letter report issued by the Government Accountability Office with an abstract that begins "President Bush has identified the success of global trade talks launched in Doha, Qatar, in November 2001 as one of the United States' top trade policy priorities. Known as the Doha Development Agenda, the talks are an important means of spurring global growth and development. Completing the talks in 2006 was considered essential for an agreement to qualify for streamlined congressional consideration under the U.S. Trade Promotion Authority. However, the talks collapsed in late July 2006 in the face of wide differences over the extent of agricultural reform and how best to promote economic development in poor countries. Efforts to break the deadlock continue. Given the tenuous state of this central plank of U.S. trade policy, GAO updated its series of prior reports. In this report, we assess (1) the overall status of the Doha Round negotiations now and the progress that had been made prior to and since the breakdown of the talks, (2) the substantive divisions among key World Trade Organization (WTO) members that led to an environment of deadlock and the eventual suspension of the negotiations, and (3) the possible economic and other …
Date: March 5, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Fiscal Year 2009 Airport and Airway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Fiscal Year 2009 Airport and Airway Trust Fund Excise Taxes

Correspondence issued by the Government Accountability Office with an abstract that begins "We have performed the procedures described in this letter, which we agreed to perform and with which the Inspector General of the Department of Transportation concurred, solely to assist the Inspector General's office in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2009, is supported by the underlying records. As agreed with the Inspector General's office, we evaluated fiscal year 2009 activity affecting excise tax distributions to the AATF."
Date: November 5, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Clean Water: How States Allocate Revolving Loan Funds and Measure Their Benefits (open access)

Clean Water: How States Allocate Revolving Loan Funds and Measure Their Benefits

A letter report issued by the Government Accountability Office with an abstract that begins "Communities will need hundreds of billions of dollars in coming years to construct and upgrade wastewater treatment facilities, sewer systems, and other water infrastructure. To finance these efforts, they will rely heavily on low-interest loans from the Environmental Protection Agency's (EPA) Clean Water State Revolving Fund (CWSRF) program to supplement their own funds. Through fiscal year 2005, states have used their CWSRFs to provide communities over $52 billion for a variety of water quality projects. The Clean Water Act allows states to use their CWSRFs to (1) construct or improve conventional wastewater infrastructure, (2) control diffuse (nonpoint) sources of pollution such as agricultural runoff and leaking septic systems, and (3) protect federally-designated estuaries. Given the states' flexibility in determining how to spend CWSRF dollars, GAO was asked to examine (1) the extent to which states use their CWSRF dollars to support conventional wastewater treatment infrastructure versus other qualifying expenses, (2) the strategies states use to allocate their CWSRF dollars among qualifying expenses, and (3) the measures states use to ensure that their allocation strategies result in the most efficient and effective use of CWSRF dollars. EPA …
Date: June 5, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
DHS Multi-Agency Operation Centers Would Benefit from Taking Further Steps to Enhance Collaboration and Coordination (open access)

DHS Multi-Agency Operation Centers Would Benefit from Taking Further Steps to Enhance Collaboration and Coordination

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter addresses the conference report to H.R. 5441 and Senate Report 109-273, which directs GAO to (1) analyze the role of the Department of Homeland Security (DHS) National Operations Center and DHS component operations centers and (2) make recommendations regarding the operation and coordination of these centers. On March 1 and 13, 2007, we met with House and Senate Committee staff, respectively, to brief them on completed and ongoing GAO work that addresses these issues. Both House and Senate staff agreed that this information addresses the appropriations mandates and their related concerns regarding DHS's operations centers. We primarily relied on a prior GAO report on DHS multi-agency operations centers to satisfy these mandates. In our completed review, we specifically examined (1) the missions, products, functions, and customers of the multi-agency DHS operations centers that operate 24 hours a day, 7 days a week, and 365 days a year (24/7/365), and (2) DHS's implementation of key practices for enhancing and sustaining collaboration at these multi-agency centers. We also have work underway that includes an assessment of DHS's plans for consolidating its real property holdings in the National Capital …
Date: April 5, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Student Consolidation Loans: Potential Effects of Making Fiscal Year 2006 Consolidation Loans Exclusively through the Direct Loan Program (open access)

Student Consolidation Loans: Potential Effects of Making Fiscal Year 2006 Consolidation Loans Exclusively through the Direct Loan Program

A letter report issued by the Government Accountability Office with an abstract that begins "Under the Federal Family Education Loan Program (FFELP) and the Federal Direct Loan Program (FDLP), the government guarantees and makes consolidation loans to help borrowers manage their student loan debt. By combining loans into one and extending repayment, monthly repayments are reduced. Unlike other student loans, consolidation loans carry a fixed interest rate. Recently, trends in interest rates and consolidation loan volume have increased overall federal costs, leading Congress to consider cost reduction proposals. Under the Federal Credit Reform Act, the government calculates, for budgetary purposes, the net cost, or "subsidy cost," of extending or guaranteeing credit over the life of loans. Agencies generally reestimate, subsidy costs annually to include actual results and adjust future program estimates. GAO was asked to provide information on the budgetary effects of making consolidation loans exclusively through FDLP. We developed information to answer the following questions: (1) What would be the estimated budgetary effect of providing consolidation loans exclusively through FDLP in fiscal year 2006? (2) To what extent and for what reasons might this estimated budgetary effect change as subsidy costs are reestimated in future years? (3) How might …
Date: December 5, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Infrastructure: The Army Needs to Establish Priorities, Goals, and Performance Measures for Its Arsenal Support Program Initiative (open access)

Defense Infrastructure: The Army Needs to Establish Priorities, Goals, and Performance Measures for Its Arsenal Support Program Initiative

Correspondence issued by the Government Accountability Office with an abstract that begins "The Army has three government-owned and operated manufacturing arsenals that it considers vital to the Department of Defense's (DOD) industrial base because they provide products or services that are either unavailable from private industry or ensure a ready and controlled source of technical competence and resources in case of national defense contingencies or other emergencies. These three arsenals are Pine Bluff Arsenal, Arkansas; Rock Island Arsenal, Illinois; and Watervliet Arsenal, New York. Pine Bluff's core mission is the production of conventional ammunition and other types of munitions. Rock Island's core mission is weapons manufacturing, and the arsenal is home to the Army's only remaining foundry. Watervliet is the Army's only cannon maker and also produces other armaments and mortars. Historically, the Army's arsenals have generally had vacant or underutilized space. For many years the Army has not provided the capital investment needed to keep pace with modern manufacturing requirements and retain core skills in the arsenal workforce. Additionally, the arsenals have generally had lower workloads during peacetime, but since the onset of the wars in Iraq and Afghanistan they have experienced a surge in workloads to provide vital …
Date: November 5, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Cost of Prisons: Bureau of Prisons Needs Better Data to Assess Alternatives for Acquiring Low and Minimum Security Facilities (open access)

Cost of Prisons: Bureau of Prisons Needs Better Data to Assess Alternatives for Acquiring Low and Minimum Security Facilities

A letter report issued by the Government Accountability Office with an abstract that begins "Over the last 10 years, the cost to confine federal Bureau of Prison (BOP) inmates in non-BOP facilities has nearly tripled from about $250 million in fiscal year 1996 to about $700 million in fiscal year 2006. Proponents of using contractors to operate prisons claim it can save money; others question whether contracting is a cost-effective alternative. In response to Conference Report 109-272, accompanying Pub. L. No. 109-108 (2005), this report discusses the feasibility and implications of comparing the costs for confining federal inmates in low and minimum security BOP facilities with those managed by private firms for BOP. GAO reviewed available data on a selection of 34 low and minimum security facilities; related laws, regulations, and documents; and interviewed BOP and contract officials."
Date: October 5, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Community Development: Federal Revitalization Programs Are Being Implemented, but Data on the Use of Tax  Benefits Are Limited (open access)

Community Development: Federal Revitalization Programs Are Being Implemented, but Data on the Use of Tax Benefits Are Limited

A letter report issued by the General Accounting Office with an abstract that begins "Congress established the Empowerment Zone and Enterprise Community (EZ/EC) program in 1993 and the Renewal Community (RC) program in 2000 to provide assistance to the nation's distressed communities. To date, Congress has authorized three rounds of EZs, two rounds of ECs, and one round of RCs. The Community Renewal Tax Relief Act of 2000 mandated that GAO audit and report in 2004, 2007, and 2010 on the EZ/EC and RC programs and their effect on poverty, unemployment, and economic growth. This report describes (1) the features of the EZ/EC and RC programs, (2) the extent to which the programs have been implemented, and (3) the methods used and results found in evaluations of their effectiveness."
Date: March 5, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Federal Land Management: Federal Land Transaction Facilitation Act Restrictions and Management Weaknesses Limit Future Sales and Acquisitions (open access)

Federal Land Management: Federal Land Transaction Facilitation Act Restrictions and Management Weaknesses Limit Future Sales and Acquisitions

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Department of the Interior's Bureau of Land Management (BLM), Fish and Wildlife Service, and National Park Service, and the U.S. Department of Agriculture's Forest Service manage about 628 million acres of public land, mostly in the 11 western states and Alaska. Under the Federal Land Transaction Facilitation Act (FLTFA), revenue raised from selling BLM lands is available to the agencies, primarily to acquire nonfederal land within the boundaries of land they already own--known as inholdings, which can create significant land management problems. To acquire land, the agencies can nominate parcels under state-level interagency agreements or the Secretaries can use their discretion to initiate acquisitions. FLTFA expires in 2010. GAO was asked to determine (1) FLTFA revenue generated, (2) challenges to future sales, (3) FLTFA expenditures, and (4) challenges to future acquisitions. To address these issues, GAO interviewed officials and examined the act, agency guidance, and FLTFA sale and acquisition data."
Date: February 5, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Highway Projects: Extent of Unobligated Balances for Demonstration Projects as of March 31, 2002 (open access)

Highway Projects: Extent of Unobligated Balances for Demonstration Projects as of March 31, 2002

Correspondence issued by the General Accounting Office with an abstract that begins "Congress has provided funding for numerous highway demonstration projects in legislation authorizing surface transportation programs as well as annual appropriations acts for the Department of Transportation (DOT). In some cases, the projects are identified in the legislation itself. In others, they are identified in committee reports accompanying the legislation. These projects are all designated for specific locations within states and for specific purposes, and funds made available for them generally remain available until expended. As of March 31, 2002, there were 30 highway demonstration projects with unobligated balances no longer needed by the states totaling $5.6 million. These unobligated funds were provided in authorization or appropriations acts enacted from 1978 through 1994. Eight of the 30 projects have very small unobligated balances of less than $1.50 each."
Date: June 5, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
SCHIP: HHS Continues to Approve Waivers That Are Inconsistent with Program Goals (open access)

SCHIP: HHS Continues to Approve Waivers That Are Inconsistent with Program Goals

Correspondence issued by the General Accounting Office with an abstract that begins "States provide health care coverage to about 60 million low-income uninsured adults and children largely through two federal-state programs--Medicaid and the State Children's Health Insurance Program (SCHIP). Medicaid, established in title XIX of the Social Security Act, generally covers low-income families and elderly and disabled individuals, and SCHIP, established in title XXI of the act, covers children in families whose incomes, although low, are above Medicaid's eligibility requirements. In 2001, the Secretary of Health and Human Services announced a new initiative--the Health Insurance Flexibility and Accountability Initiative (HIFA)--under which states could expand coverage to uninsured populations using Medicaid and SCHIP funds. HIFA encourages states to develop coordinated public and private health insurance coverage options and to target program resources to uninsured individuals with incomes below 200 percent of the federal poverty level (FPL). Authority for this initiative comes from section 1115 of the Social Security Act, which allows the Secretary to waive many of the statutory requirements of Medicaid or SCHIP in the case of experimental, pilot, or demonstration projects that promote program objectives. Within the Department of Health and Human Services (HHS), the Centers for Medicare & …
Date: January 5, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Disability Programs: SSA Has Taken Steps to Address Conflicting Court Decisions, but Needs to Manage Data Better on the Increasing Number of Court Remands (open access)

Disability Programs: SSA Has Taken Steps to Address Conflicting Court Decisions, but Needs to Manage Data Better on the Increasing Number of Court Remands

A letter report issued by the Government Accountability Office with an abstract that begins "The Social Security Administration's (SSA) Disability Insurance and Supplemental Security Income programs provided around $128 billion to about 12.8 million persons with disabilities and their families in fiscal year 2005. Claimants who are denied benefits by SSA may appeal to federal courts. Through current initiatives, SSA is attempting to reduce the number of cases appealed to courts and remanded back to SSA for further review. In addition, there have been long-standing concerns about how SSA responds to court decisions that conflict with its policies. GAO was asked to examine: (1) trends over the past decade in the number of appeals reviewed by the courts and their decisions, (2) reasons for court remands and factors contributing to them, and (3) SSA's process for responding to court decisions that conflict with agency policy. GAO reviewed SSA data and documents on court decisions, remands and SSA's processes and interviewed agency officials and stakeholders on data trends, reasons for remands, and SSA processes."
Date: April 5, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Climate Change: Observations on EPA's March 2000 Climate Change Report (open access)

Climate Change: Observations on EPA's March 2000 Climate Change Report

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on the Environmental Protection Agency's (EPA) March 2000 climate change report, focusing on: (1) the agency's climate change programs for fiscal year (FY) 2001; (2) the programs' goals, strategies, and procedures to verify and validate performance information; (3) EPA's justification for requested funding increases; and (4) how the programs are justified independently of the Kyoto Protocol agreement."
Date: June 5, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
No Child Left Behind Act: Education Should Clarify Guidance and Address Potential Compliance Issues for Schools in Corrective Action and Restructuring Status (open access)

No Child Left Behind Act: Education Should Clarify Guidance and Address Potential Compliance Issues for Schools in Corrective Action and Restructuring Status

A letter report issued by the Government Accountability Office with an abstract that begins "The No Child Left Behind Act of 2001 (NCLBA) focused national attention on improving schools so that all students reach academic proficiency by 2014. In the 2006- 2007 school year, about 4,500 of the 54,000 Title I schools failed to make adequate yearly progress (AYP) for 4 or more years. Schools that miss AYP for 4 years are identified for corrective action, and after 6 years, they must be restructured. GAO examined (1) the characteristics of Title I schools in corrective action and restructuring; (2) the actions that schools in corrective action and restructuring implemented; (3) the assistance those schools received from districts and states; and (4) how Education supports states in their efforts to assist these schools. GAO administered two Web-based surveys to a nationwide sample of schools in corrective action and restructuring status and conducted site visits to five states."
Date: September 5, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Ryan White Care Act: Impact of Legislative Funding Proposal on Urban Areas (open access)

Ryan White Care Act: Impact of Legislative Funding Proposal on Urban Areas

Correspondence issued by the Government Accountability Office with an abstract that begins "The Ryan White Comprehensive AIDS Resources Emergency Act of 1990 (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) and their family members. In December 2006 the Ryan White HIV/AIDS Treatment Modernization Act of 2006 reauthorized CARE Act programs for fiscal years 2007 through 2009. In July 2007, the House of Representatives passed H.R. 3043, the Departments of Labor, Health and Human Services, and Education and Related Agencies Appropriations Act for fiscal year 2008, which contains a hold-harmless provision covering funding for urban areas that receive funding under the CARE Act. This bill has not been passed by the Senate. Under the CARE Act, funding for Eligible Metropolitan Areas (EMA) and Transitional Grant Areas (TGA) is primarily provided through three categories of grants: (1) formula grants that are awarded based on the case counts of people with HIV/AIDS living in an urban area; (2) supplemental grants that are awarded on a competitive basis based on an urban area's demonstration …
Date: October 5, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Criminal Debt: Actions Still Needed to Address Deficiencies in Justice's Collection Processes (open access)

Criminal Debt: Actions Still Needed to Address Deficiencies in Justice's Collection Processes

A letter report issued by the General Accounting Office with an abstract that begins "In July 2001, GAO reported that outstanding criminal debt, as reported in Department of Justice (Justice) statistical reports, had increased from about $6 billion as of September 30, 1995, to more than $13 billion as of September 30, 1999. Although some of the key factors that contributed to this increase were beyond Justice's control, GAO concluded--after accounting for such factors--that Justice's criminal debt collection processes were inadequate. Accordingly, in the 2001 report, GAO made 14 recommendations to Justice to improve the effectiveness and efficiency of its criminal debt collection processes. To follow up on the 2001 report, GAO was asked to (1) provide information on the amount and growth of criminal debt for fiscal years 2000 through 2002, (2) examine the extent to which Justice has acted on GAO's previous recommendations, and (3) review Justice's collection efforts for selected criminal debt cases related to white-collar financial fraud. This report addresses the first two objectives; GAO will report separately on its ongoing work to address the third."
Date: March 5, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
School Mental Health: Role of the Substance Abuse and Mental Health Services Administration and Factors Affecting Service Provision (open access)

School Mental Health: Role of the Substance Abuse and Mental Health Services Administration and Factors Affecting Service Provision

Correspondence issued by the Government Accountability Office with an abstract that begins "The U.S. Surgeon General reported in 1999 that about one in five children in the United States suffers from a mental health problem that could impair their ability to function at school or in the community. Yet many children receive no mental health services. While many of the existing mental health services for children are provided in schools, the extent and manner of school mental health service delivery vary across the country and within school districts. Federally led initiatives have identified schools as a potentially promising location for beginning to address the mental health needs of children. Both the report of the Surgeon General's Conference on Children's Mental Health and the 2003 report of the President's New Freedom Commission on Mental Health--Achieving the Promise: Transforming Mental Health Care in America--identified school mental health services as a means of improving children's mental and emotional well-being. At the federal level, the Department of Health and Human Services' (HHS) Substance Abuse and Mental Health Services Administration (SAMHSA) has a stated mission of building resilience and facilitating recovery for people--including children at risk for mental health problems. Although SAMHSA is the federal …
Date: October 5, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Immigration Benefits: Actions Needed to Address Vulnerabilities in Process for Granting Permanent Residency (open access)

Immigration Benefits: Actions Needed to Address Vulnerabilities in Process for Granting Permanent Residency

A letter report issued by the Government Accountability Office with an abstract that begins "Since September 11, 2001, a concern has been that terrorists or their supporters would seek to immigrate to the United States (i.e., seek lawful permanent residency (LPR)). The Department of Homeland Security's U.S. Citizenship and Immigration Services (USCIS) conducts background checks and the FBI conducts name checks for those applying for LPR. GAO was asked to review USCIS's processes for screening individuals applying for LPR. GAO assessed: (1) what available data show about the extent to which national security concerns were discovered during USCIS background checks for LPR applications, (2) what issues USCIS has encountered in its background check processes and what actions have been taken to resolve those issues, and (3) the extent to which USCIS has addressed fraud vulnerabilities in its adjudication procedures for LPR. To conduct this work, GAO analyzed USCIS background check and adjudication procedures, USCIS data on adjudications, and its assessments of fraud in applications for LPR, and interviewed USCIS and FBI officials."
Date: December 5, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes

Correspondence issued by the Government Accountability Office with an abstract that begins "We assisted the Department of Transportation (DOT) in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2004, is supported by the underlying records. As agreed with DOT, we evaluated fiscal year 2004 activity affecting distributions to the HTF. In performing the agreed-upon procedures, we conducted our work 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. These standards also provide guidance for performing and reporting the results of agreed-upon procedures."
Date: November 5, 2004
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Lawrence Berkeley National Laboratory: Further Improvements Needed to Strengthen Controls Over the Purchase Card Program (open access)

Lawrence Berkeley National Laboratory: Further Improvements Needed to Strengthen Controls Over the Purchase Card Program

Correspondence issued by the Government Accountability Office with an abstract that begins "The Lawrence Berkeley National Laboratory (Lawrence Berkeley) located in Berkeley, California, is a government-owned, contractor-operated Department of Energy (DOE) national laboratory. The University of California manages the lab under a cost-reimbursable contract with DOE. The university is paid a management fee to operate the lab and is reimbursed for all allowable costs charged to the contract. During the fall of 2002, the Federal Bureau of Investigation began investigating two Los Alamos National Laboratory employees for alleged misuse of lab credit cards. Other allegations of theft and misuse of government funds at Los Alamos soon followed. In light of the problems identified at Los Alamos, Congress asked us to review selected procurement and property management practices at two NNSA and two DOE contractor labs, including Lawrence Berkeley. This report summarizes the information provided during our June 14, 2004 briefing to GAO's staff on these issues as they relate to Lawrence Berkeley. Specifically, we reviewed Lawrence Berkeley's purchase card program and property management practices to determine whether (1) internal controls over the lab's purchase card (Pcard) program provided reasonable assurance that improper purchases would not occur or would be detected …
Date: August 5, 2004
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Report for the Jewish War Veterans of the United States of America, Inc., for Fiscal Years 2005 and 2004 (open access)

Federally Chartered Corporation: Financial Statement Audit Report for the Jewish War Veterans of the United States of America, Inc., for Fiscal Years 2005 and 2004

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Jewish War Veterans of the United States of America, Inc., for fiscal years 2005 and 2004. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that, with two exceptions, the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."
Date: April 5, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Refund Anticipation Loans (open access)

Refund Anticipation Loans

Correspondence issued by the Government Accountability Office with an abstract that begins "Taxpayers who do not want to wait for their tax refunds from the Internal Revenue Service (IRS) may choose to obtain refund anticipation loans (RAL). RALs are short-term, high-interest bank loans that are advertised and brokered by both national chain and local tax preparation companies. Although the annual percentage rate (APR) on RALs can be over 500 percent, they allow taxpayers to receive cash refunds quickly--sometimes within the same day and even within an hour of filing their tax returns. After filing a taxpayer's return electronically, the tax preparer works in cooperation with a bank to advance the refund as a loan minus tax preparation costs, other fees, and a finance charge. As part of the RAL process, the taxpayer provides authorization to IRS to send the refund directly to the bank to repay the loan. Despite the benefits of receiving cash quickly based on an expected refund, IRS officials and others have raised concerns about whether taxpayers are fully aware of the costs involved and their tax filing alternatives. For example, in a 2007 report to Congress, the IRS National Taxpayer Advocate questioned whether RAL consumers actually …
Date: June 5, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library