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97
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Texas Attorney General Opinions
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Defense Base Closure and Realignment Commission
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2005 BRAC Commission
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Folder 10: Lesbian/Gay Political Coalition (LGPC) Agendas, 2, 1986-1989, 1991
9
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U.S. Postal Service: Action Needed to Address Unfunded Benefit Liabilities
Testimony issued by the Government Accountability Office with an abstract that begins "The extent to which the U.S. Postal Service (USPS) has funded its liabilities varies due to different statutory funding requirements specific to each benefit program and USPS's financial means to make payments. For example, USPS has been required to prefund its pension benefit liability over decades, and as shown in the table below, its pension liability is 94 percent funded. Prefunding USPS's retiree health benefits began in 2007, and the liability is about half funded. In contrast, USPS funds its workers' compensation benefits on a pay-as-you-go basis, and the entire liability is unfunded. The largest unfunded liabilities, in order of decreasing size, are $48 billion for retiree health, $19 billion for pensions, and $17 billion for workers' compensation. The rules for calculating the amount that USPS must fund each year differ among the pension and retiree health programs, including variations in amortization periods, recognition of any surpluses, use of actuarially determined versus fixed payments, and actuarial assumptions."
Date:
March 13, 2014
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Waste Management: Observations on the Congressionally Approved New Hampshire-Vermont Solid Waste Compact
Correspondence issued by the General Accounting Office with an abstract that begins "This report provides information on (1) the structure and operations of the New Hampshire-Vermont Solid Waste Project; (2) how the project's structure and operations compare to those of other interstate waste management projects; and (3) issues that need to be addressed in the future, as the expiration of the incineration contract approaches and the districts consider their options. In addressing the second question, we were unable to identify any other congressionally approved interstate solid waste compacts. However, we identified 10 interstate compacts for the management of low-level radioactive waste and one solid waste agreement that was not congressionally approved and used them as a basis for comparison."
Date:
December 13, 2002
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Medicare: Sponsors' Management of the Prescription Drug Discount Card and Transitional Assistance Benefit
Correspondence issued by the Government Accountability Office with an abstract that begins "The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (MMA) added a prescription drug benefit to the Medicare program, which became effective January 1, 2006. To assist Medicare beneficiaries with their prescription drug costs until the new benefit became available, the MMA also required the establishment of a temporary program, the Medicare Prescription Drug Discount Card and Transitional Assistance Program, which began in June 2004. The drug card program offers Medicare beneficiaries access to discounts off the retail price of prescription drugs at the point of sale. All Medicare beneficiaries, except those receiving Medicaid drug coverage, were eligible to enroll in the drug card program. Certain low-income beneficiaries without other drug coverage qualified for an additional benefit, a transitional assistance (TA) subsidy that can be applied toward the cost of drugs covered under the drug card program. Drug cards were offered and are managed by private organizations, known as drug card sponsors. General drug cards were available to all eligible beneficiaries living in a card's service area; there are both national and regional general cards. Exclusive and special endorsement drug cards were available to specific beneficiary groups. …
Date:
January 13, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Defense Planning: DOD Needs to Review the Costs and Benefits of Basing Alternatives for Army Forces in Europe
Correspondence issued by the Government Accountability Office with an abstract that begins "Since the early 1990s, the Army has reduced its force presence in Europe by bringing troops and their families back to the United States and consolidating remaining forces and infrastructure at fewer locations. In 2004, the Department of Defense (DOD) announced an overseas basing strategy that called for further decreases of U.S. forces in Europe. As a result, the Army initiated actions to reduce personnel stationed in Europe by 30,000 personnel by fiscal year 2013 and reduce the number of Army brigade combat teams in Europe from four to two. Since 2004, the Army has consolidated operational forces close to the European training facility at Grafenwoehr, Germany and at Vicenza, Italy. The consolidation included significant investments to construct new or renovate facilities at remaining bases to improve the quality of life for soldiers and their families. To help offset the costs of these investments, the Army closed some bases in Germany and has planned additional closures. Amid the implementation of the Army's draw down in Europe, DOD announced in the February 2010 Quadrennial Defense Review that it would retain the four Army brigade combat teams in Europe, rather …
Date:
September 13, 2010
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Bureau of the Public Debt: Areas for Improvement in Computer Controls
Correspondence issued by the General Accounting Office with an abstract that begins "Well-designed and properly implemented general and application controls are essential to protect the Bureau of Public Debt's (BPD) computer resources and operational environment from inappropriate disclosure and modification of sensitive information, misuse or damage of computer resources, and disruption of critical operations. BPD needs to take preventive measures to further reduce threats to its computer resources and operating environment from unintentional errors or omissions or intentional modification, disclosure, or destruction of data and programs by disgruntled employees, intruders, or hackers. BPD has addressed most of the vulnerabilities GAO identified as part of its audits for fiscal years 1997 through 1999 and has already taken steps to resolve the new vulnerabilities GAO cited in its fiscal year 2000 audit. However, further actions are required to fully address the vulnerabilities discussed in this letter."
Date:
September 13, 2001
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Small Business Administration: Management Practices Have Improved for the Women's Business Center Program
Correspondence issued by the General Accounting Office with an abstract that begins "This report evaluates how the Small Business Administration (SBA) has managed its Women's Business Center Program. GAO found that the two offices that run the program--the Office of WOmen's Business Ownership (program office) and the Office of Procurement and Grants (grants office)--have addressed the weaknesses cited in GAO's 1999 report. For example, files from the program office that GAO reviewed were generally complete, and the few documents that GAO could not locate were provided promptly. The program office was also able to provide various historical documents for 1999 and 2000, and the program office and grants office had tried to improve coordination with each other, such as through better recordkeeping."
Date:
June 13, 2001
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
U.S. Postal Service Actions to Improve Its Financial Reporting
Correspondence issued by the General Accounting Office with an abstract that begins "Over the past 2 years, we have been raising concerns and have made recommendations regarding the lack of sufficient and timely periodic information on the U.S. Postal Service's financial condition and outlook available to the public between publications of its audited year-end financial statements. This report responds to a request that we provide periodic updates on several key areas related to the Service's financial outlook, including improvements in financial and performance reporting. Specifically, this report discusses actions taken by the Service to address our past recommendations to provide sufficient, more timely, and accessible financial reports as well as our assessment of the Service's responses."
Date:
November 13, 2002
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Small Business: Information on Selected Treasury 8(a) Contracts
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on 8(a) contracting activities for fiscal years (FY) 1996 through 1998 in certain offices within the Department of the Treasury, focusing on: (1) a comparison of Departmental Offices' 8(a) contract goals with Treasury's departmentwide 8(a) contract goals; (2) the total number of Departmental Offices' contracts and 8(a) contracts as well as the percentage of total Departmental Offices' contract expenditures used for 8(a) contracts; (3) the distribution of Departmental Offices' 8(a) contracts by dollar value and type of goods/services procured; and (4) whether five Departmental Offices' 8(a) contracts adhered to regulations that limit the amount of work that can be subcontracted."
Date:
May 13, 1999
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Global War on Terrorism: Reported Obligations for the Department of Defense
Correspondence issued by the Government Accountability Office with an abstract that begins "Since 2001, Congress has provided the Department of Defense (DOD) with hundreds of billions of dollars in supplemental and annual appropriations for military operations in support of the Global War on Terrorism (GWOT). DOD's reported annual obligations for GWOT have shown a steady increase from about $0.2 billion in fiscal year 2001 to about $139.8 billion in fiscal year 2007. To continue GWOT operations, the President requested $189.3 billion in appropriations for DOD in fiscal year 2008. As of May 2008, Congress has provided DOD with about $86.8 billion of this request, including $16.8 billion for Mine Resistant Ambush Protected vehicles. Congress has not finalized action on the remaining $102.5 billion. In addition, the President also requested about $66 billion in appropriations for DOD in fiscal year 2009 for GWOT, which was submitted along with DOD's annual budget request. The United States' commitments to GWOT will likely involve the continued investment of significant resources, requiring decision makers to consider difficult trade-offs as the nation faces an increasing long-range fiscal challenge. The magnitude of future costs will depend on several direct and indirect cost variables and, in some cases, …
Date:
June 13, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Nursing Homes: Quality of Care More Related to Staffing than Spending
Correspondence issued by the General Accounting Office with an abstract that begins "Costs for nursing home care have almost doubled since 1990, from $53 billion to $92 billion in 2000. Much of that spending has been financed with public monies. Under the Medicare and Medicaid programs, the federal government financed 39 percent of the nation's nursing home spending in 2000, up from 28 percent in 1990. As federal outlays have grown, Congress has focused attention on the quality of care delivered and the level of staffing in nursing homes. Nursing home expenditures per resident day varied considerably across Ohio, Mississippi, and Washington--the 3 states covered in GAO's survey. Although the total level of spending varied, the average share devoted to resident-care activities, such as nursing care and medical supplies, was relatively stable. The share of spending devoted to buildings and equipment, by comparison, was more variable. Homes in Ohio and Washington that provided more nursing hours per resident day, especially nurses' aide hours, were less likely than homes providing fewer nursing hours to have repeated serious or potentially life-threatening quality problems. However, GAO found no clear relationship between a nursing home's spending per resident day and the number of serious …
Date:
June 13, 2002
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
VA Health Care: Reported Outpatient Medical Appointment Wait Times Are Unreliable
Testimony issued by the Government Accountability Office with an abstract that begins "In brief, GAO found that (1) VHA's reported outpatient medical appointment wait times are unreliable, (2) there was inconsistent implementation of certain elements of VHA's scheduling policy that could result in increased wait times or delays in scheduling timely medical appointments, and (3) VHA is implementing or piloting a number of initiatives to improve veterans' access to medical appointments. Specifically, VHA's reported outpatient medical appointment wait times are unreliable because of problems with correctly recording the appointment desired date--the date on which the patient or provider would like the appointment to be scheduled--in the VistA scheduling system. Since, at the time of our review, VHA measured medical appointment wait times as the number of days elapsed from the desired date, the reliability of reported wait time performance is dependent on the consistency with which VA medical centers (VAMC) schedulers record the desired date in the VistA scheduling system. However, aspects of VHA's scheduling policy and related training documents on how to determine and record the desired date are unclear and do not ensure replicable and reliable recording of the desired date by the large number of staff across …
Date:
February 13, 2013
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Civilian Intelligence Community: Additional Actions Needed to Improve Reporting on and Planning for the Use of Contract Personnel
A statement of record issued by the Government Accountability Office with an abstract that begins "Limitations in the intelligence community's (IC) inventory of contract personnel hinder the ability to determine the extent to which the eight civilian IC elements—the Central Intelligence Agency (CIA), Office of the Director of National Intelligence (ODNI), and six components within the Departments of Energy, Homeland Security, Justice, State, and the Treasury—use these personnel. The IC Chief Human Capital Officer (CHCO) conducts an annual inventory of core contract personnel that includes information on the number and costs of these personnel. However, GAO identified a number of limitations in the inventory that collectively limit the comparability, accuracy, and consistency of the information reported by the civilian IC elements as a whole. For example, changes to the definition of core contract personnel limit the comparability of the information over time. In addition, the civilian IC elements used various methods to calculate the number of contract personnel and did not maintain documentation to validate the number of personnel reported for 37 percent of the records GAO reviewed. GAO also found that the civilian IC elements either under- or over-reported the amount of contract obligations by more than 10 percent …
Date:
February 13, 2014
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Single Audit: Opportunities Exist to Improve the Single Audit Process and Oversight
Correspondence issued by the Government Accountability Office with an abstract that begins "Federal government grant awards to state and local governments and nonprofit organizations have risen substantially from $7 billion in 1960 to $500 billion budgeted in fiscal year 2009. In constant dollars, federal grant awards rose from about $42 billion in 1960 to $500 billion in fiscal year 2009. The auditing of federal awards, including grant funds, administered by state and local governments and nonprofit organizations is intended to be a key accountability mechanism over the proper use of federal funding. The President's Council on Integrity and Efficiency (PCIE) issued its Report on National Single Audit Sampling Project in June 2007, which raised significant concerns about the quality of single audits and made recommendations aimed at improving the quality of those audits. The Single Audit Act, as amended, is intended to promote sound financial management, including effective internal controls over federal grant funds administered by state and local governments and nonprofit organizations. Congress asked GAO to conduct additional audit work and analysis to identify any further actions needed to improve federal oversight and accountability for federal grant funds. Specifically, Congress asked that we (1) determine whether the federal oversight …
Date:
March 13, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Analysis of Data for Exports Regulated by the Department of Commerce
Correspondence issued by the Government Accountability Office with an abstract that begins "In light of the September 2001 terror attacks, we were asked to examine the Department of Commerce's Bureau of Industry and Security's (BIS) dual-use export control system. We reported our findings in a June 26, 2006, report, saying that BIS has not systematically evaluated the overall effectiveness and efficiency of the dual-use export control system. Specifically, we reported that BIS has not conducted comprehensive analyses of available data about items that have actually been exported from the United States. We made several recommendations in that report, including that Commerce should use the available data to evaluate the system's effectiveness. Because we had difficulty obtaining data on actual exports from Commerce, we were unable to provide specific details about these data in time for our June 2006 report. We have since obtained the data and are now transmitting to Congress our analysis of the data for 2004 and 2005."
Date:
November 13, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Government Auditing Standards: 1999 Revision (Superseded by GAO-03-673G)
Guidance issued by the General Accounting Office with an abstract that begins "This August 13, 1999, edition of the Government Auditing Standards has been superseded. This document outlines standards that contain requirements for auditor reporting on internal control."
Date:
August 13, 1999
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
U.S. Postal Service: Urgent Action Needed to Achieve Financial Sustainability
Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. Postal Service (USPS) continues to incur unsustainable operating deficits, has not made required payments of $11.1 billion to prefund retiree health benefits, and has reached its $15 billion borrowing limit. Thus far, USPS has been able to operate within these constraints, but now faces a critical shortage of liquidity that threatens its financial solvency and ability to finance needed capital investment. USPS had an almost 25 percent decline in total mail volume and net losses totaling $40 billion since fiscal year 2006. While USPS achieved about $15 billion in savings and reduced its workforce by about 168,000 over this period, its debt and unfunded benefit liabilities grew to $96 billion by the end of fiscal year 2012. USPS expects mail volume and revenue to continue decreasing as online bill communication and e-commerce expand."
Date:
February 13, 2013
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Addressing Significant Vulnerabilities in the Department of State's Passport Issuance Process
Correspondence issued by the Government Accountability Office with an abstract that begins "A genuine U.S. passport is a vital document, permitting its owner to travel freely into and out of the United States, prove U.S. citizenship, obtain further identification documents, and set up bank accounts, among other things. Since May 2005, we have issued several reports identifying significant fraud vulnerabilities in the passport issuance process. This report (1) describes our recent work on passport fraud and (2) summarizes actions the Department of State (State) has indicated it is taking to address the fraud vulnerabilities we identified."
Date:
April 13, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Immigration Benefits: Eleventh Report Required by the Haitian Refugee Immigration Fairness Act of 1998
Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to certain requirements of the Haitian Refugee Immigration Fairness Act (HRIFA) of 1998 that authorized certain Haitian nationals and their dependents to apply to adjust their status to legal permanent residence. Section 902(k) of the act requires the Comptroller General to report every 6 months on the number of Haitian nationals who have applied and been approved to adjust their status to legal permanent residence. The reports are to contain a breakdown of the number of Haitians who applied and the number who were approved as asylum applicants, parolees, children without parents, orphaned children, or abandoned children; or as the eligible dependents of these applicants, including spouses, children, and unmarried sons or daughters. Reports are to be provided until all applications have been finally adjudicated. This is our eleventh report."
Date:
August 13, 2004
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Spectrum Management: Federal Government's Use of Spectrum and Preliminary Information on Spectrum Sharing
Testimony issued by the Government Accountability Office with an abstract that begins "The National Telecommunications and Information Administration (NTIA) is responsible for governmentwide federal spectrum management, but GAO reported in 2011 that NTIAs efforts in this area had been limited. In 2003, the President directed NTIA to develop plans identifying federal and nonfederal spectrum needs, and in 2008, NTIA issued the federal plan. GAO found it did not identify governmentwide spectrum needs and did not contain key elements and conform to best practices for strategic planning. Furthermore, NTIAs primary spectrum management operations do not focus on governmentwide needs. Instead, NTIA depends on agency self-evaluation of spectrum needs and focuses on mitigating interference among spectrum users, with limited emphasis on overall spectrum management. Additionally, NTIAs data management system is antiquated and lacks internal controls to ensure the accuracy of agency-reported data, making it unclear if reliable data inform decisions about federal spectrum use. NTIA is developing a new data management system, but implementation is years away."
Date:
September 13, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Influenza: Progress Made in Responding to Seasonal and Pandemic Outbreaks
Testimony issued by the Government Accountability Office with an abstract that begins "GAO's prior work has identified a number of lessons from federal responses to seasonal influenza vaccine shortages and the 2009 H1N1 pandemic that carry implications for future influenza seasons or another influenza pandemic. These lessons include the value of planning that involves the Department of Health and Human Services (HHS); the importance of effective communication among all levels of government and with the public; and the difficulty of matching vaccine supply with the public's demand for it. First, planning is critical to an effective response, and it particularly helped in responding to the H1N1 pandemic. Planning activities, such as exercises and interagency meetings, built relationships that positioned the government to respond effectively. Second, clear and consistent communication, especially regarding the availability of vaccine, is key. The failure to effectively manage public expectations of vaccine availability can undermine government credibility and contribute to individuals' failure to seek or receive an influenza vaccination. Recognizing the importance of sharing updated information, HHS's influenza website includes a vaccine finder for individuals, and the Centers for Disease Control and Prevention's (CDC) website helps providers find vaccine available for purchase. Third, predicting all of …
Date:
February 13, 2013
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
U.S. Department of Justice Declinations of Indian Country Criminal Matters
Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Justice (DOJ) has reported that crime rates experienced by American Indians are two and a half times higher than those experienced by the general population in the United States. Specifically, from 1992 to 2001 American Indians experienced violent crimes at a rate of 101 violent crimes per 1,000 person annually, compared to the national rate of 41 per 1,000 persons. The federal government plays a major role in prosecuting crimes committed in Indian country. For example, unless a federal statute has granted the state jurisdiction, the federal government has exclusive jurisdiction to prosecute non-Indians who commit crimes against Indians in Indian country, while the federal government and tribal governments both have jurisdiction to prosecute Indian offenders who commit crimes in Indian country. Federal prosecution, however, carries with it the possibility of greater terms of imprisonment, as tribal courts are statutorily limited to a maximum of 3 years imprisonment per offense, regardless of the severity of the offense, for example, a homicide. Because of such jurisdictional and sentencing limitations, tribal communities rely on the federal government to investigate and prosecute a variety of crimes in Indian …
Date:
December 13, 2010
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Foreign Assistance: Status of Rule of Law Program Coordination
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of State's efforts to coordinate rule of law assistance programs at the Washington, D.C., headquarters level, focusing on: (1) the status of State and the Department of Justice's efforts to resolve issues raised about Justice's International Criminal Investigative Training Assistance Program, which provides police training and related assistance; and (2) issues related to Justice's role in planning police training and certain personnel matters that may have adversely affected the program's activities."
Date:
October 13, 1999
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Differing Scope and Methodology in GAO and University of California Reports Account for Variations in Cost Estimates for Homosexual Conduct Policy
Correspondence issued by the Government Accountability Office with an abstract that begins "Congress requested information concerning differences in cost estimates for implementing the Department of Defense's (DOD) homosexual conduct policy reported by GAO and a University of California Blue Ribbon Commission (Commission). In February 2005, we estimated that the cost to recruit and train replacements for enlisted servicemembers separated under the policy from fiscal years 1994 through 2003 was about $190.5 million. A year later, the Commission estimated that the cost was at least $363.8 million over the same time period--91 percent more than our estimate. This report answers the following questions: (1) What factors contributed to the difference in estimated costs reported by GAO and the Commission? (2) What factors accounted for the difference in estimated enlistee training costs in our 1998 and 2005 reports?"
Date:
July 13, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Investigation: Military Meals, Ready-To-Eat Sold on eBay
Correspondence issued by the Government Accountability Office with an abstract that begins "As a result of widespread congressional and public interest in the federal response to Hurricanes Katrina and Rita, we conducted a limited investigation into allegations that military Meal, Ready-To-Eat (MRE) rations intended for use in the hurricane relief efforts were instead sold to the public on the Internet auction site eBay. We focused our efforts on confirming whether selected MREs being offered for sale on eBay were military issue and, if so, interviewing the sellers to determine how they obtained the MREs."
Date:
February 13, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library