Abandoned Mines: Information on the Number of Hardrock Mines, Cost of Cleanup, and Value of Financial Assurances (open access)

Abandoned Mines: Information on the Number of Hardrock Mines, Cost of Cleanup, and Value of Financial Assurances

Testimony issued by the Government Accountability Office with an abstract that begins "The General Mining Act of 1872 helped foster the development of the West by giving individuals exclusive rights to mine gold, silver, copper, and other hardrock minerals on federal land. However, miners often abandoned mines, leaving behind structures, safety hazards, and contaminated land and water. Four federal agencies--the Department of the Interior's Bureau of Land Management (BLM) and Office of Surface Mining Reclamation and Enforcement (OSM), the Department of Agriculture's Forest Service, and the Environmental Protection Agency (EPA)--fund the cleanup of some of these hardrock mine sites. From 2005 through 2009, GAO issued a number of reports and testimonies on various issues related to abandoned and current hardrock mining operations. This testimony summarizes some of the key findings of these reports and testimonies focusing on the (1) number of abandoned hardrock mines, (2) availability of information collected by federal agencies on general mining activities, (3) amount of funding spent by federal agencies on cleanup of abandoned mines, and (4) value of financial assurances for mining operations on federal land managed by BLM. In 2005, GAO recommended that BLM strengthen the management of its financial assurances, which BLM generally …
Date: July 14, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Commonwealth of the Northern Mariana Islands: Status of Transition to Federal Immigration Law (open access)

Commonwealth of the Northern Mariana Islands: Status of Transition to Federal Immigration Law

Testimony issued by the Government Accountability Office with an abstract that begins "In May 2008, the United States enacted the Consolidated Natural Resources Act (CNRA), amending the United States' covenant with the Commonwealth of the Northern Mariana Islands (CNMI) to establish federal control of CNMI immigration in 2009, with several CNMI-specific provisions affecting foreign workers and investors during a 5-year transition period that began on November 28, 2009, and ends in 2014. One of these provisions authorizes a transitional CNMI-only work permit program that may be extended for up to 5 years at a time past 2014. In addition, CNRA amends existing U.S. immigration law to establish a joint visa waiver program for the CNMI and Guam. CNRA requires that GAO report on implementation of federal immigration law in the CNMI 2 years after enactment. In May 2010, GAO reported that the Department of Homeland Security (DHS) had established border control operations in the CNMI in 2009 but had not concluded negotiations with the CNMI government to resolve certain challenges involving access to CNMI airport space, detention facilities, and databases. GAO also noted that DHS had not yet finalized regulations needed to fully implement CNRA provisions affecting foreign workers, visitors, …
Date: July 14, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Logistics: Oversight and a Coordinated Strategy Needed to Implement the Army Workload and Performance System (open access)

Defense Logistics: Oversight and a Coordinated Strategy Needed to Implement the Army Workload and Performance System

Correspondence issued by the Government Accountability Office with an abstract that begins "In 1996, the Army began development of the Army Workload and Performance System (AWPS) at the direction of the House National Security Committee. AWPS is a capstone information system that receives data from other systems, primarily the Logistics Modernization Program (LMP), and produces management reports and decision support tools intended to assist the Army in linking its industrial facility workload demands to its workforce requirements. AWPS defines workload demands in terms of the amount of work projected to be completed in an 8-hour period and labels each such period as one "resource." Based on the calculation of these resources, reports from AWPS are designed to aid decision makers in determining workforce needs. In 1998, the House National Security Committee directed that the Army provide the committee with a long-range master plan to implement AWPS. The committee also directed that we provide a report on the Army's plan to implement AWPS, and in 1999 we recommended that the Army strengthen its oversight of AWPS development efforts. In 2001, Congress enacted statutory requirements related to the use and implementation of AWPS. Specifically, Section 346 of the National Defense Authorization Act …
Date: July 14, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
DOD Civilian Personnel: Competency Gap Analyses and Other Actions Needed to Enhance DOD's Strategic Workforce Plans (open access)

DOD Civilian Personnel: Competency Gap Analyses and Other Actions Needed to Enhance DOD's Strategic Workforce Plans

Testimony issued by the Government Accountability Office with an abstract that begins "Since 2001, strategic human capital management for federal agencies has been on GAO's high-risk list. Although some progress has been made, GAO reported in February 2011 that the area remains on the high-risk list because of the need for agencies, including DOD, to address current and emerging skill gaps that are undermining their ability to fulfill their missions. The Department of Defense (DOD) had about 718,000 civilians as of March 2010, which includes its senior leader and acquisition workforces. DOD has noted that approximately 30 percent of its civilian workforce--and 90 percent of its senior leader workforce--will be eligible to retire by March 31, 2015. The National Defense Authorization Act for Fiscal Year 2010 required (1) DOD to report on plans for its overall civilian, senior leader, and acquisition workforces for 2009 through 2012; (2) DOD to address a series of legislative requirements for each workforce; and (3) GAO to review and report on these plans. DOD has informed GAO that it expects to issue its next set of plans in September 2011. In anticipation of these plans, it is helpful to understand key issues identified during GAO's …
Date: July 14, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Dodd-Frank Act: Eleven Agencies' Estimates of Resources for Implementing Regulatory Reform (open access)

Dodd-Frank Act: Eleven Agencies' Estimates of Resources for Implementing Regulatory Reform

A statement of record issued by the Government Accountability Office with an abstract that begins "This testimony provides information on selected federal agencies' reported funding and staff resources associated with implementing the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) in 2010, 2011, and 2012. The recent financial crisis is considered to be the worst since the Great Depression, and data from the Board of Governors of the Federal Reserve System (Federal Reserve) show that it resulted in the loss of trillions of dollars in household wealth. Congress passed the Dodd-Frank Act in 2010 in response to the ongoing crisis, including in the legislation numerous provisions intended to strengthen oversight of insured depository institutions and nonbank financial companies and to consolidate consumer protection responsibilities that had been fragmented across multiple agencies. The Dodd-Frank Act also authorized the creation of new offices and agencies to implement the reforms. The extensive reforms and the need for new offices to implement them have raised questions about the potential costs to agencies of complying with the provisions. The testimony today focuses on (1) the agencies' funding estimates and the sources of funds associated with implementing the Dodd-Frank Act, (2) agencies' estimates of …
Date: July 14, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
EPA Health Risk Assessments: Sustained Management and Oversight Key to Overcoming Challenges (open access)

EPA Health Risk Assessments: Sustained Management and Oversight Key to Overcoming Challenges

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses our prior work on the Environmental Protection Agency's (EPA) Integrated Risk Information System (IRIS) program and database. IRIS is one of the most significant tools that EPA has developed to support its mission to protect people and the environment from harmful chemical exposures. The IRIS database contains EPA's scientific position on the potential human health effects that may result from exposure to more than 540 chemicals in the environment and is a critical component of EPA's capacity to support its mission. EPA created IRIS in 1985 to help the agency develop consensus opinions within the agency about the health effects from chronic exposure to chemicals. Over time, the importance of the program has increased as EPA program offices, state and local environmental programs, and some international regulatory bodies have increasingly relied on IRIS health risk assessment information to support risk-based decision making to protect public health and the environment. As the IRIS database became more widely used and accepted, EPA took steps, beginning in the early 1990s, to improve and maintain the IRIS program and database. Over the years, the agency has implemented a variety …
Date: July 14, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Information Technology: Continued Attention Needed to Accurately Report Federal Spending and Improve Management (open access)

Information Technology: Continued Attention Needed to Accurately Report Federal Spending and Improve Management

Testimony issued by the Government Accountability Office with an abstract that begins "A long-standing goal of Congress has been to improve the performance and transparency of the federal government through the use of information technology (IT). The Office of Management and Budget (OMB) plays a key role in improving the transparency and oversight of federal investments. Given the size of these investments and their importance to the health, economy, and security of the nation, it is critical for OMB and federal agencies to provide appropriate program oversight and ensure adequate transparency. GAO was asked to testify on IT systems used by federal agencies to report spending. To prepare this statement, GAO drew on previously published work on two government reporting mechanisms--an IT Dashboard and USAspending.gov. These public Web sites were deployed by OMB in June 2009 and December 2007, respectively. The Dashboard provides detailed information on approximately 800 major federal IT investments, including assessments of these investments' performance against cost and schedule targets (referred to as ratings). USAspending.gov contains data on federal awards (e.g., contracts, loans, and grants) across the federal government."
Date: July 14, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Patient Protection and Affordable Care Act: Contracts Awarded and Consultants Retained by Federal Departments and Agencies to Assist in Implementing the Act (open access)

Patient Protection and Affordable Care Act: Contracts Awarded and Consultants Retained by Federal Departments and Agencies to Assist in Implementing the Act

Correspondence issued by the Government Accountability Office with an abstract that begins "The Patient Protection and Affordable Care Act (PPACA), as amended by the Health Care and Education Reconciliation Act of 2010 (HCERA), contained provisions to increase access to health insurance coverage through: health insurance market reforms; an expansion of Medicaid eligibility; and the creation of health insurance exchanges to provide small employers and individuals access to coverage. In addition, PPACA contained provisions designed to improve the quality of health care, reduce expenditures, and provide incentives for preventive and primary care. To help implement PPACA, federal departments and agencies awarded contracts, including contracts for consulting services. Contractors and consultants perform a variety of tasks, including research, market reviews, actuarial support, logistics and technical support, data management, and information technology support. As required by the Department of Defense and Full-Year Continuing Appropriations Act, 2011, this report provides information on contracts awarded by the Department of Health and Human Services (HHS) and other federal departments and agencies related to authority provided by PPACA, including information on firms retained to facilitate contracting and consultants retained by HHS and other federal departments and agencies to assist in PPACA implementation."
Date: July 14, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Afghanistan Development: Poverty and Major Crop Production (GAO-10-756SP), an E-supplement to GAO-10-368 (open access)

Afghanistan Development: Poverty and Major Crop Production (GAO-10-756SP), an E-supplement to GAO-10-368

Other written product issued by the Government Accountability Office with an abstract that begins "This document is an E-supplement to GAO-10-368. This e-supplement provides additional information on regional and provincial poverty and major crops produced in Afghanistan."
Date: July 14, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Commercial Aviation: Better Information about Airline-Imposed Fees and the Refundability of Government-Imposed Taxes and Fees Could Benefit Consumers (open access)

Commercial Aviation: Better Information about Airline-Imposed Fees and the Refundability of Government-Imposed Taxes and Fees Could Benefit Consumers

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses various issues affecting airline passengers, including airline-imposed fees, mishandled baggage, and the refundability of various government-imposed taxes and fees to passengers. The U.S. passenger airline industry has been under tremendous financial pressure over the last decade, first from security threats that inhibited air travel, then from volatile fuel costs, and more recently from falling demand due to an economic recession. Only recently has air traffic begun to recover. In response to these pressures, passenger airlines have adapted their business models. In 2008, for example, many airlines introduced fees for a variety of passenger services, most notably for a first or second checked bag, for which separate charges did not previously exist. Fees represent an important source of revenues to U.S. passenger airlines, which collectively posted operating losses of $4.4 billion during calendar years 2008 and 2009. During that same period, airlines reported approximately $7.9 billion in revenues from baggage fees and reservation change and cancellation fees--the two largest sources of fee revenues. The revenues from baggage and many other fees are not subject to the 7.5 percent excise tax on amounts paid for domestic air …
Date: July 14, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federal Bureau of Prisons: BOP Has Mechanisms in Place to Address Most Second Chance Act Requirements and Is Working to Implement an Initiative Designed to Reduce Recidivism (open access)

Federal Bureau of Prisons: BOP Has Mechanisms in Place to Address Most Second Chance Act Requirements and Is Working to Implement an Initiative Designed to Reduce Recidivism

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits the briefing in response to the Conference Report accompanying the Fiscal Year 2010 Consolidated Appropriations Act (H.R. Rep. No. 111-366, at 673-74 (2009) (Conf. Rep)), which directed us to evaluate BOP's strategic approach to budgeting for its inmate re-entry programs, including activities related to the Second Chance Act (SCA). To conduct this work, we analyzed the Federal Bureau of Prison's (BOP) programs, activities, and management initiatives that play a key role in implementing SCA requirements, such as the Inmate Skills Development Initiative (ISDI). Through ISDI, BOP intends to measure skills inmates acquired through effective reentry programs with the goal of reducing rates of recidivism. We also evaluated BOP's processes and initiatives that play a key role in implementing SCA, such as ISDI, to determine the extent to which BOP followed leading practices for planning, implementing, and identifying resources needed for projects."
Date: July 14, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Millennium Challenge Corporation: Summary Fact Sheets for 17 Compacts (open access)

Millennium Challenge Corporation: Summary Fact Sheets for 17 Compacts

Correspondence issued by the Government Accountability Office with an abstract that begins "The Millennium Challenge Corporation (MCC), now in its seventh year of operations, is to provide aid to developing countries that have demonstrated a commitment to ruling justly, encouraging economic freedom, and investing in people. MCC provides assistance to eligible countries through multiyear compact agreements to fund specific programs targeted at reducing poverty and stimulating economic growth. MCC has received appropriations for fiscal years 2004 through 2010 totaling about $9.5 billion and has set aside about $8.1 billion of this amount for compact assistance. As of June 2010, MCC had signed compacts with 20 countries totaling approximately $7.1 billion; of the 20 compacts, 18 compacts had entered into force, obligating a total of approximately $6.3 billion. The President has requested approximately $1.3 billion in additional funds for MCC for fiscal year 2011, of which MCC plans to use about $1.1 billion for compact assistance to countries currently eligible for compacts."
Date: July 14, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Electronic Health Records: Program Office Improvements Needed to Strengthen Management of VA and DOD Efforts to Achieve Full Interoperability (open access)

Electronic Health Records: Program Office Improvements Needed to Strengthen Management of VA and DOD Efforts to Achieve Full Interoperability

Testimony issued by the Government Accountability Office with an abstract that begins "For over a decade, the Department of Veterans Affairs (VA) and the Department of Defense (DOD) have been working on initiatives to share electronic health information. To expedite their efforts, Congress mandated in the National Defense Authorization Act for Fiscal Year 2008 that VA and DOD establish a joint interagency program office to act as a single point of accountability in the development of electronic health records systems or capabilities that allow for full interoperability (generally, the ability of systems to exchange data) by September 30, 2009. In this statement, GAO summarizes findings from its upcoming report, focusing on progress in setting up the interagency program office and the departments' actions to achieve fully interoperable capabilities by September 30, 2009. To do so, GAO analyzed agency documentation on project status and conducted interviews with agency officials."
Date: July 14, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Hardrock Mining: Information on State Royalties and the Number of Abandoned Mine Sites and Hazards (open access)

Hardrock Mining: Information on State Royalties and the Number of Abandoned Mine Sites and Hazards

Testimony issued by the Government Accountability Office with an abstract that begins "The General Mining Act of 1872 helped open the West by allowing individuals to obtain exclusive rights to mine billions of dollars worth of gold, silver, and other hardrock (locatable) minerals from federal lands without having to pay a federal royalty. However, western states charge royalties so that they share in the proceeds from the hardrock minerals extracted from their lands. For years, some mining operators abandoned land used in their mining operations, creating environmental and physical safety hazards. To curb further growth in the number of abandoned hardrock mines on federal lands, in 1981, the Department of the Interior's Bureau of Land Management (BLM) began requiring mining operators to reclaim BLM land disturbed by these operations."
Date: July 14, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
VA Health Care: Preliminary Findings on VA's Provision of Health Care Services to Women Veterans (open access)

VA Health Care: Preliminary Findings on VA's Provision of Health Care Services to Women Veterans

Testimony issued by the Government Accountability Office with an abstract that begins "Historically, the vast majority of VA patients have been men, but that is changing. VA provided health care to over 281,000 women veterans in 2008--an increase of about 12 percent since 2006--and the number of women veterans in the United States is projected to increase by 17 percent between 2008 and 2033. Women veterans seeking care at VA medical facilities need access to a full range of health care services, including basic gender-specific services--such as cervical cancer screening--and specialized gender-specific services--such as treatment of reproductive cancers. This testimony, based on ongoing work, discusses GAO's preliminary findings on (1) the on-site availability of health care services for women veterans at VA facilities, (2) the extent to which VA facilities are following VA policies that apply to the delivery of health care services for women veterans, and (3) key challenges that VA facilities are experiencing in providing health care services for women veterans. GAO reviewed applicable VA policies, interviewed officials, and visited 19 medical facilities--9 VA medical centers (VAMC) and 10 community-based outpatient clinics (CBOC)--and 8 Vet Centers. These facilities were chosen based in part on the number of women …
Date: July 14, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Personnel Clearances: Questions for the Record Regarding Security Clearance Reform (open access)

Personnel Clearances: Questions for the Record Regarding Security Clearance Reform

Correspondence issued by the Government Accountability Office with an abstract that begins "On May 22, 2008, we testified before the Congressional subcommittee at a hearing on Security Clearance Reform. This letter responds to three questions for the record. (1) Has GAO noted any efforts in the Joint Reform Team report to address the quality of investigative and adjudicative work and if not, can GAO suggest some steps that might be taken? (2) Since the Department of Defense (DOD) was put on GAO's high-risk list, GAO has been recommending DOD develop methods to better forecast long-term funding needs for the clearance process. What are GAO's thoughts on the steps taken by the Defense Security Service (DSS), including its use of a refined web-based survey, to better forecast its workload? (3) What suggestions does GAO have for the Joint Reform Team and Congress as we move forward with plans to reform the security clearance process?"
Date: July 14, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Information Technology Management: Observations on the Financial Crimes Enforcement Network's (FinCEN's) BSA Direct Retrieval and Sharing (BSA Direct R&S) Project (open access)

Information Technology Management: Observations on the Financial Crimes Enforcement Network's (FinCEN's) BSA Direct Retrieval and Sharing (BSA Direct R&S) Project

Correspondence issued by the Government Accountability Office with an abstract that begins "The Financial Crimes Enforcement Network's (FinCEN) primary function is to support and strengthen domestic and international anti-money laundering efforts through coordination and partnerships. Since its creation in 1990, FinCEN has been responsible for overseeing the management, processing, storage and dissemination of Bank Secrecy Act (BSA) data. In 2004, FinCEN embarked on a major initiative intended to improve the sharing of information reported under the Bank Secrecy Act. BSA Direct is an umbrella project intended to provide secure, user-friendly, web-based tools for accessing, analyzing, and filing BSA data. It is part of a broad effort to reengineer data management responsibilities and transition them from the IRS. During the early spring of 2006, it became clear to FinCEN that the Retrieval and Sharing component of the BSA Direct project (BSA Direct R&S) was not going to meet the critical implementation deadline of June 30, 2006. Because FinCEN has experienced problems with development and implementation of the BSA Direct R&S, Congress asked us about the project's current status and to provide observations on FinCEN's IT investment management practices. Our objectives were to (1) describe BSA Direct R&S and the project's current …
Date: July 14, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Capitol Visitor Center: Update on Status of Project's Schedule and Costs (open access)

Capitol Visitor Center: Update on Status of Project's Schedule and Costs

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the Architect of the Capitol's (AOC) progress in achieving selected project milestones and in managing the Capitol Visitor Center (CVC) project's schedule since Congress's June 14 hearing on the project. We will also discuss the project's costs and funding, including the potential cost impact of schedule-related issues. Our observations today are based on our review of schedules and financial reports for the CVC project and related records maintained by AOC and its construction management contractor, Gilbane Building Company; our observations on the progress of work at the CVC construction site; and our discussions with AOC's Chief Fire Marshal and CVC project staff, including AOC, its major CVC contractors, and representatives of an AOC schedule consultant, McDonough Bolyard Peck (MBP). We did not perform an audit; rather, we performed our work to assist Congress in conducting its oversight activities."
Date: July 14, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Audit: The Department of Commerce's Fiscal Year 2004 Management Representation Letter on Its Financial Statements (open access)

Financial Audit: The Department of Commerce's Fiscal Year 2004 Management Representation Letter on Its Financial Statements

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit the fiscal year 2004 CFS, we evaluated the Department of the Treasury's (Treasury) financial reporting procedures and related internal control over the process for compiling the CFS, including the management representation letter provided us by Treasury and OMB. Written representation letters from management, required by U.S. generally accepted government auditing standards, ordinarily confirm oral representations given to the auditor, indicate and document the continuing appropriateness of those representations, and reduce the possibility of a misunderstanding between management and the auditor. The purpose of this report is to communicate our observations on the Department of Commerce's (DOC) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by DOC are sufficient to help support Treasury and OMB's …
Date: July 14, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Audit: The Department of Energy's Fiscal Year 2004 Management Representation Letter on Its Financial Statements (open access)

Financial Audit: The Department of Energy's Fiscal Year 2004 Management Representation Letter on Its Financial Statements

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit the fiscal year 2004 CFS, we evaluated the Department of the Treasury's (Treasury) financial reporting procedures and related internal control over the process for compiling the CFS, including the management representation letter provided us by Treasury and OMB. Written representation letters from management, required by U.S. generally accepted government auditing standards, ordinarily confirm oral representations given to the auditor, indicate and document the continuing appropriateness of those representations, and reduce the possibility of a misunderstanding between management and the auditor. The purpose of this report is to communicate our observations on the Department of Energy's (DOE) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by DOD are sufficient to help support Treasury and OMB's …
Date: July 14, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Audit: The Department of Homeland Security's Fiscal Year 2004 Management Representation Letter on Its Financial Statements (open access)

Financial Audit: The Department of Homeland Security's Fiscal Year 2004 Management Representation Letter on Its Financial Statements

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit the fiscal year 2004 CFS, we evaluated the Department of the Treasury's (Treasury) financial reporting procedures and related internal control over the process for compiling the CFS, including the management representation letter provided us by Treasury and OMB. Written representation letters from management, required by U.S. generally accepted government auditing standards, ordinarily confirm oral representations given to the auditor, indicate and document the continuing appropriateness of those representations, and reduce the possibility of a misunderstanding between management and the auditor. The purpose of this report is to communicate our observations on the Department of Homeland Security's (DHS) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by DHS are sufficient to help support Treasury and …
Date: July 14, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Audit: The General Services Administration's Fiscal Year 2004 Management Representation Letter on Its Financial Statements (open access)

Financial Audit: The General Services Administration's Fiscal Year 2004 Management Representation Letter on Its Financial Statements

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit the fiscal year 2004 CFS, we evaluated the Department of the Treasury's (Treasury) financial reporting procedures and related internal control over the process for compiling the CFS, including the management representation letter provided us by Treasury and OMB. Written representation letters from management, required by U.S. generally accepted government auditing standards, ordinarily confirm oral representations given to the auditor, indicate and document the continuing appropriateness of those representations, and reduce the possibility of a misunderstanding between management and the auditor. The purpose of this report is to communicate our observations on the General Services Administration's (GSA) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by GSA are sufficient to help support Treasury and OMB's …
Date: July 14, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Homeland Security: Managing First Responder Grants to Enhance Emergency Preparedness in the National Capital Region (open access)

Homeland Security: Managing First Responder Grants to Enhance Emergency Preparedness in the National Capital Region

Testimony issued by the Government Accountability Office with an abstract that begins "After the tragic events of September 11, 2001, the National Capital Region (NCR)--the District of Columbia and nearby jurisdictions in Maryland and Virginia--was recognized as a significant potential target for terrorism. In fiscal years 2002 and 2003, about $340 million in emergency preparedness funds were allocated to NCR jurisdictions. In May 2004, GAO issued a report (GAO-04-433) that examined (1) the use of federal funds emergency preparedness funds allocated to NCR jurisdictions, (2) the challenges within the NCR to organizing and implementing efficient and effective preparedness programs, (3) any emergency preparedness gaps that remain in the NCR, and (4) the Department of Homeland Security's (DHS) role in the NCR. The report made recommendations to the Secretary of DHS to enhance the management of first responder grants in the NCR. We also reported in September 2004 (GAO-04-1009) that the NCR's Governance Structure for the Urban Area Security Initiative could facilitate collaborative, coordinated, and planned management and use of federal funds for enhancing emergency preparedness, if implemented as planned DHS agreed to implement these recommendations."
Date: July 14, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Medicare: Radiopharmaceutical Purchase Prices for CMS Consideration in Hospital Outpatient Rate-Setting (open access)

Medicare: Radiopharmaceutical Purchase Prices for CMS Consideration in Hospital Outpatient Rate-Setting

Correspondence issued by the Government Accountability Office with an abstract that begins "Medicare pays hospitals for drugs and other pharmaceutical products that beneficiaries receive as part of their treatment in hospital outpatient departments. Specifically, the Centers for Medicare & Medicaid Services (CMS) in the Department of Health and Human Services (HHS) uses an outpatient prospective payment system (OPPS) to pay hospitals fixed, predetermined rates for services. These services include pharmaceutical products--drugs, biologicals, and radiopharmaceuticals--given to beneficiaries in outpatient settings. When OPPS was first developed as directed by the Balanced Budget Act of 1997, the rates for hospital outpatient services and drugs and radiopharmaceuticals were based on hospitals' 1996 median costs. However, these rates prompted concerns that payments to hospitals would not reflect the cost of newly introduced pharmaceutical products used to treat, for example, cancer, rare blood disorders, and other serious conditions. In turn, congressional concerns were raised that beneficiaries might lose access to some of these products if hospitals avoided providing them because of a perceived shortfall in payments. In response to these concerns, the Medicare, Medicaid, and SCHIP Balanced Budget Refinement Act of 1999 authorized pass-through payments, which are a way to augment, on a temporary basis, the …
Date: July 14, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library