Inspectors General: Information on Resources and Selected Accomplishments of 18 Inspectors General (open access)

Inspectors General: Information on Resources and Selected Accomplishments of 18 Inspectors General

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information about the resources and selected accomplishments of inspectors general at 18 federal departments and agencies."
Date: April 14, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Climate Change Assessment: Administration Did Not Meet Reporting Deadline (open access)

Climate Change Assessment: Administration Did Not Meet Reporting Deadline

Correspondence issued by the Government Accountability Office with an abstract that begins "For many years, scientists have observed a warming trend in the earth's climate and have projected additional changes in the coming decades, with potential implications for human society. To provide for the development and coordination of a comprehensive and integrated U.S. research program that will assist the nation and the world in understanding, assessing, predicting, and responding to such changes, the Congress, in the Global Change Research Act of 1990 (act), required the administration to, among other things, prepare a national global change research plan, a summary of the achievements and expenditures in the area of federal climate change research, and a scientific assessment. The scientific assessment is to be prepared at least every 4 years and is to: (1) integrate, evaluate, and interpret research findings on climate change of the Global Change Research Program (implemented under the Global Change Research Plan) and scientific uncertainties associated with such findings; (2) analyze the effects of global change on the natural environment, human health and welfare, and other specified areas; and (3) analyze current trends in global change and project major trends for the next 25 to 100 years. In …
Date: April 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Unemployment Insurance Trust Funds: Long-standing State Financing Policies Have Increased Risk of Insolvency (open access)

Unemployment Insurance Trust Funds: Long-standing State Financing Policies Have Increased Risk of Insolvency

A letter report issued by the Government Accountability Office with an abstract that begins "The federal-state unemployment insurance (UI) program relies on state trust funds to hold enough reserves to meet benefit needs during economic downturns. The sufficiency of such "forward funding" has been a policy concern for decades, particularly during the recent recession, which has caused very high unemployment rates. While the economy added jobs in March 2010, unemployment remains very high and has continued to rise in most states, suggesting that state UI programs will continue to face serious financial challenges for at least the near future. This report (1) describes the current condition of state UI trust funds, (2) highlights policies or practices that have contributed to their conditions, and (3) identifies options for improving UI forward funding in the future. To address these questions, GAO analyzed statistics from the Department of Labor, reviewed applicable laws and regulations, interviewed state UI representatives and UI experts, and synthesized GAO's and others' findings to present policy options."
Date: April 14, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Tax Compliance: IRS May Be Able to Improve Compliance for Nonresident Aliens and Updating Requirements Could Reduce Their Compliance Burden (open access)

Tax Compliance: IRS May Be Able to Improve Compliance for Nonresident Aliens and Updating Requirements Could Reduce Their Compliance Burden

A letter report issued by the Government Accountability Office with an abstract that begins "For tax year 2007, nonresident alien individuals filed about 634,000 Forms 1040NR, the U.S. Nonresident Alien Income Tax Return. IRS has not developed estimates for the extent of nonresident alien tax noncompliance because it often lacks information to distinguish between nonresident aliens and other filers, and examinations can be costly and difficult since many nonresident aliens would depart the country before IRS could examine their returns. IRS's outreach and education efforts have focused on presenting information on nonresident tax issues to a variety of audiences and making information available on its Web site and in its publications. Nevertheless, some nonresidents, their employers, and paid preparers may not be aware of nonresident alien tax rules, according to representatives of groups that work with employers and nonresidents to assist them in fulfilling their tax obligations. Other filing challenges exist. For example, individuals filing Forms 1040NR cannot file electronically. Also, nonresidents in the U.S. for less than 90 days who earn over $3,000 in compensation for services paid for by a foreign employer will likely have to file Form 1040NR, even if they owe no tax. The $3,000 exemption …
Date: April 14, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Developing Countries: Achieving Poor Countries' Economic Growth and Debt Relief Targets Faces Significant Financing Challenges (open access)

Developing Countries: Achieving Poor Countries' Economic Growth and Debt Relief Targets Faces Significant Financing Challenges

A letter report issued by the General Accounting Office with an abstract that begins "The Heavily Indebted Poor Countries (HIPC) Initiative, established in 1996, is a bilateral and multilateral effort to provide debt relief to poor countries to help them achieve economic growth and debt sustainability. Multilateral creditors are having difficulty financing their share of the initiative, even with assistance from donors. Under the existing initiative, many countries are unlikely to achieve their debt relief targets, primarily because their export earnings are likely to be significantly less than projected by the World Bank and International Monetary Fund (IMF). GAO assessed (1) the projected multilateral development banks' funding shortfall for the existing initiative and (2) the amount of funding, including development assistance, needed to help countries achieve economic growth and debt relief targets. The Treasury, World Bank, and African Development Bank commented that historical export growth rates are not good predictors of the future because significant structural changes are under way in many countries that could lead to greater growth. We consider these historical rates to be a more realistic gauge of future growth because of these countries' reliance on highly volatile primary commodities and other vulnerabilities such as HIV/AIDS."
Date: April 14, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Improper Payments: Federal and State Coordination Needed to Report National Improper Payment Estimates on Federal Programs (open access)

Improper Payments: Federal and State Coordination Needed to Report National Improper Payment Estimates on Federal Programs

A letter report issued by the Government Accountability Office with an abstract that begins "Over the past several years, GAO has reported that federal agencies are not well positioned to meet requirements of the Improper Payments Information Act of 2002 (IPIA). For fiscal year 2005, estimated improper payments exceeded $38 billion but did not include some of the highest risk programs, such as Medicaid with outlays exceeding $181 billion for fiscal year 2005. Overall, state-administered programs and other nonfederal entities receive over $400 billion annually in federal funds. Thus, federal agencies and states share responsibility for the prudent use of these funds. GAO was asked to determine actions taken at the state level to help federal agencies estimate improper payments for state-administered federal programs and assistance needed from the federal level to support the respective federal agencies' implementation of IPIA."
Date: April 14, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Rare Earth Materials in the Defense Supply Chain (open access)

Rare Earth Materials in the Defense Supply Chain

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits the briefing in response to the National Defense Authorization Act for Fiscal Year 2010 (Pub. L. No. 111-84), which required GAO to submit a report on rare earth materials in the defense supply chain to the Committees on Armed Services of the Senate and House of Representatives by April 1, 2010."
Date: April 14, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Operation Iraqi Freedom: Long-standing Problems Hampering Mail Delivery Need to Be Resolved (open access)

Operation Iraqi Freedom: Long-standing Problems Hampering Mail Delivery Need to Be Resolved

A letter report issued by the General Accounting Office with an abstract that begins "Mail is a morale booster for troops fighting overseas and for their families at home. More than 65 million pounds of letters and parcels were delivered to troops serving in Operation Iraqi Freedom in 2003 and problems with prompt and reliable mail delivery surfaced early in the conflict. Congress and the White House forwarded more than 300 inquiries about mail delivery problems to military postal officials. GAO was directed to review mail delivery to troops stationed in the Middle East. In this report, GAO assesses (1) the timeliness of mail delivery to and from troops in Operation Iraqi Freedom, (2) how mail delivery issues and problems during this operation compared with those experienced during Operations Desert Shield/Storm in 1991, and (3) efforts to identify actions to resolve problems in establishing mail operations for future contingencies."
Date: April 14, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
National Airspace System: Progress and Ongoing Challenges for the Air Traffic Organization (open access)

National Airspace System: Progress and Ongoing Challenges for the Air Traffic Organization

Testimony issued by the Government Accountability Office with an abstract that begins "Congress's formation of the Air Traffic Organization (ATO) and the Joint Planning and Development Office (JPDO), both within the Federal Aviation Administration (FAA), represent the latest efforts to address the monumental challenges of modernizing the national airspace system (NAS) during the first quarter of the twenty-first century. For more than two decades, FAA has been working to modernize the air traffic control (ATC) system, but projects have repeatedly missed cost, schedule, and performance targets. Consequently, ATC modernization has been on GAO's list of high-risk federal programs since 1995. The ATO's focus is on a rolling 10- year outlook to operate and modernize the NAS. By contrast, the JPDO's vision is longer term, focused on coordinating the research efforts of diverse federal agencies to achieve a common goal of meeting potential air traffic demands in 2025. This statement discusses (1) GAO's assessment of the ATO's efforts to date in addressing some of the key challenges for the ATC modernization program and (2) challenges that lie ahead for the ATO and options that it could consider in addressing the needs of the NAS over the next decade, as well as …
Date: April 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
SBA Disaster Loan Program: Accounting Anomalies Resolved but Additional Steps Would Improve Long-Term Reliability of Cost Estimates (open access)

SBA Disaster Loan Program: Accounting Anomalies Resolved but Additional Steps Would Improve Long-Term Reliability of Cost Estimates

A letter report issued by the Government Accountability Office with an abstract that begins "In response to a January 2003 GAO report that identified significant anomalies in the Small Business Administration's (SBA) disaster loan accounts and raised serious concerns about its ability to account for loan sales and estimate program costs, SBA conducted an extensive analysis to identify causes of the anomalies and implemented a number of corrective actions. In light of SBA's actions, GAO undertook a follow-up review to (1) describe the nature of the deficiencies SBA identified, (2) determine whether its corrective actions resolved the deficiencies, and (3) assess whether its procedures provide a reasonable basis for future credit estimates."
Date: April 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Immigration Benefits: Third Report Required by the Haitian Refugee Immigration Fairness Act of 1998 (open access)

Immigration Benefits: Third Report Required by the Haitian Refugee Immigration Fairness Act of 1998

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on the number of Haitian nationals who have applied and been approved to adjust their status to legal permanent residence under the Haitian Refugee Immigration Fairness Act (HRIFA) of 1998."
Date: April 14, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Small Business Innovation Research: Information on Awards Made by NIH and DoD in Fiscal Years 2001 through 2004 (open access)

Small Business Innovation Research: Information on Awards Made by NIH and DoD in Fiscal Years 2001 through 2004

A letter report issued by the Government Accountability Office with an abstract that begins "The Small Business Innovation Research (SBIR) program is a three phase program that increases the use of small businesses to meet federal research needs and encourages commercialization of this research. Venture capital is one source of funding to help commercialize SBIR projects. To receive an award firms must meet ownership and other criteria and awards may exceed dollar guidelines. In 2002, the Small Business Administration (SBA) clarified that majority owners of firms that receive awards must be individuals rather than corporations. Since 2002, controversy has arisen over the extent to which venture capital firms may own SBIR firms. GAO was asked to provide information on SBIR for fiscal years 2001 - 2004. For NIH and DOD, we determined the (1) number and characteristics of awards, (2) number and characteristics of awards above the guidelines, (3) changes in award characteristics after 2002, and (4) factors agencies consider, and data they collect on, SBIR awards. NIH, DOD, and SBA provided technical comments that were incorporated, as appropriate. DOD said our findings were not surprising in light of differences in the markets for SBIR projects. SBA said our findings, …
Date: April 14, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Seafood Safety: FDA Needs to Improve Oversight of Imported Seafood and Better Leverage Limited Resources (open access)

Seafood Safety: FDA Needs to Improve Oversight of Imported Seafood and Better Leverage Limited Resources

A letter report issued by the Government Accountability Office with an abstract that begins "About half of the seafood imported into the U.S. comes from farmed fish (aquaculture). Fish grown in confined aquacultured areas can have bacterial infections, which may require farmers to use drugs like antibiotics. The residues of some drugs can cause cancer and antibiotic resistance. The Department of Health and Human Services' (HHS) Food and Drug Administration (FDA) is charged with ensuring the safety of seafood against residues from unapproved drugs, and the Department of Commerce's National Marine Fisheries Service (NMFS) provides inspection services on request. In 2009, these agencies signed a memorandum of understanding (MOU) to enhance seafood oversight and leverage inspection resources. GAO was asked to assess the extent to which (1) FDA's program is able to ensure the safety of seafood imports against residues from unapproved drugs and (2) FDA and NMFS have implemented the 2009 MOU. GAO reviewed data and documents from each agency and interviewed agency officials and other key stakeholders."
Date: April 14, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Foreign Assistance: USAID Has Begun Tsunami Reconstruction in Indonesia and Sri Lanka, but Key Projects May Exceed Initial Cost and Schedule Estimates (open access)

Foreign Assistance: USAID Has Begun Tsunami Reconstruction in Indonesia and Sri Lanka, but Key Projects May Exceed Initial Cost and Schedule Estimates

A letter report issued by the Government Accountability Office with an abstract that begins "In December 2004, an earthquake off the coast of Indonesia caused a tsunami that left more than 230,000 people killed or missing and presumed dead and an estimated $10 billion in damage in 12 countries. In May 2005, Congress appropriated $908 million for relief and reconstruction. U.S. emergency relief efforts budgeted at $327 million were nearly completed in December 2005. The U.S. Agency for International Development (USAID) plans to spend $496 million on longer-term reconstruction, focusing on Indonesia and Sri Lanka, with the remaining $85 million allocated to other U.S. agencies. GAO has been mandated to monitor USAID's reconstruction efforts. In this report, GAO describes USAID's (1) progress in Indonesia and Sri Lanka, (2) financial and technical oversight measures, and (3) implementation challenges."
Date: April 14, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Accounting Standards: Treatment of Asset-Backed Securities (open access)

Accounting Standards: Treatment of Asset-Backed Securities

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on whether the greater discretion allowed to banks as opposed to securities broker/dealers under accounting standards and practices may have resulted in less transparency in the value of asset-backed securities held by banks, focusing on: (1) mortgage-backed securities (MBS); (2) the accounting treatment applied to securities (including MBS) held by banks and broker/dealers; and (3) the accounting for securities holdings by the six largest bank holding companies and whether such holdings might have affected the transparency of financial statements."
Date: April 14, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
General Services Administration: Leasing Practices in Selected Regions (open access)

General Services Administration: Leasing Practices in Selected Regions

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the process used by the Public Buildings Service (PBS) to procure leased space for federal agencies, focusing on the: (1) approaches 3 of the General Services Administration's 11 regional offices use to lease space, including how each region determines an agency's space requirements, identifies and assesses potential space, and communicates with actual offerors; and (2) effect of solicitation practices on competition."
Date: April 14, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Information Security: Department of Homeland Security Faces Challenges in Fulfilling Statutory Requirements (open access)

Information Security: Department of Homeland Security Faces Challenges in Fulfilling Statutory Requirements

Testimony issued by the Government Accountability Office with an abstract that begins "For many years, GAO has reported that poor information security is a widespread problem that has potentially devastating consequences. Accordingly, since 1997, GAO has identified information security as a governmentwide high-risk issue in reports to Congress--most recently in January 2005. Concerned with accounts of attacks on commercial systems via the Internet and reports of significant weaknesses in federal computer systems that made them vulnerable to attack, Congress passed the Federal Information Security Management Act of 2002 (FISMA), which permanently authorized and strengthened the federal information security program, evaluation, and reporting requirements established for federal agencies. FISMA requires that agencies report annually to OMB who issues guidance for that reporting process. The Department of Homeland Security (DHS), the third largest agency in the federal government, uses a variety of major applications and general systems in support of operational and administrative requirements. This testimony discusses DHS's progress and challenges in implementing FISMA as reported by the agency and its Inspector General (IG)."
Date: April 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Payment Processing: Validation of Receipt and Acceptance (open access)

Payment Processing: Validation of Receipt and Acceptance

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided an interpretation of certain parts of Title 7 of its Policy and Procedures Manual for Guidance of Federal Agencies, focusing on whether it is acceptable: (1) for disbursing officers to authorize payment without reviewing evidence transmitted directly by an authorized employee attesting to the receipt and acceptance of goods and services; (2) for disbursing officers to authorize payment after reviewing the vendor's invoice and vendor maintained delivery data without first reviewing evidence of receipt and acceptance by a government official; and (3) to verify receipt and acceptance after payment authorization based on review of a statistically selected sample of invoices in lieu of conducting prepayment verification. GAO noted that the Department of Defense's (DOD) Inspector General (IG) requested clarification of GAO's guidance because it was reviewing the propriety of the process used to authorize payments for certain fuel purchases."
Date: April 14, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
U.S.-China Trade: USTR's China Compliance Reports and Plans Could Be Improved (open access)

U.S.-China Trade: USTR's China Compliance Reports and Plans Could Be Improved

A letter report issued by the Government Accountability Office with an abstract that begins "Congress mandated that the United States Trade Representative (USTR) annually assess China's trade compliance and report its findings to Congress. In addition, USTR conducted an interagency "top-to-bottom review" of U.S. trade policies toward China. USTR's resulting February 2006 report outlined U.S objectives and action items. GAO was asked to (1) evaluate USTR's annual China trade compliance reports to Congress and the degree to which they present information necessary to fully understand China's compliance situation and (2) examine the status of the plans presented in USTR's February 2006 top-to-bottom report. GAO systematically analyzed the contents of USTR's compliance reports from 2002 to 2007 and reviewed information on the status of agencies' monitoring and enforcement activities."
Date: April 14, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: Major Weapon Systems Continue to Experience Cost and Schedule Problems under DOD's Revised Policy (open access)

Defense Acquisitions: Major Weapon Systems Continue to Experience Cost and Schedule Problems under DOD's Revised Policy

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is planning to invest $1.3 trillion between 2005 and 2009 in researching, developing, and procuring major weapon systems. How DOD manages this investment has been a matter of congressional concern for years. Numerous programs have been marked by cost overruns, schedule delays, and reduced performance. Over the past 3 decades, DOD's acquisition environment has undergone many changes aimed at curbing cost, schedule, and other problems. In order to determine if the policy DOD put in place is achieving its intended goals, we assessed the outcomes of major weapons development programs initiated under the revised policy. Additionally, we assessed whether the policy's knowledge-based, evolutionary principles are being effectively implemented, and whether effective controls and specific criteria are in place and being used to make sound investment decisions."
Date: April 14, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Immigration Benefits: Twelfth Report Required by the Haitian Refugee Immigration Fairness Act of 1998 (open access)

Immigration Benefits: Twelfth 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 twelfth report."
Date: April 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Acquisition Reform: Review of Selected Best-Value Contracts (open access)

Acquisition Reform: Review of Selected Best-Value Contracts

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the government's best-value awards to contractors other than those submitting the lowest-priced offers."
Date: April 14, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Human Capital: Status of Actions Needed to Improve the Timely and Accurate Delivery of Compensation and Medical Benefits to Deployed Civilians (open access)

Human Capital: Status of Actions Needed to Improve the Timely and Accurate Delivery of Compensation and Medical Benefits to Deployed Civilians

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) and other executive agencies increasingly deploy civilians in support of contingency operations in Iraq and Afghanistan. Prior GAO reports show that the use of deployed civilians has raised questions about the potential for differences in policies on compensation and medical benefits. When these civilians are deployed and serve side by side, differences in compensation or medical benefits may become more apparent and could adversely impact morale. This statement is based on GAO's 2009 congressionally requested report, which compared agency policies and identified any issues in policy or implementation regarding (1) compensation, (2) medical benefits, and (3) identification and tracking of deployed civilians. GAO reviewed laws, policies, and guidance; interviewed responsible officials at the Office of Personnel Management (OPM); and conducted a survey of civilians deployed from the six agencies between January 1, 2006 and April 30, 2008. GAO made ten recommendations for agencies to take actions such as reviewing compensation laws and policies, establishing medical screening requirements, and creating mechanisms to assist and track deployed civilians. Seven of the agencies--including DOD-- generally agreed with these recommendations; U.S. Agency for International Development did not. …
Date: April 14, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
DOD Financial Management: More Reliable Information Key to Assuring Accountability and Managing Defense Operations More Efficiently (open access)

DOD Financial Management: More Reliable Information Key to Assuring Accountability and Managing Defense Operations More Efficiently

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the steps needed to improve financial management at the Department of Defense (DOD), focusing on: (1) the impact of financial management weaknesses on DOD's ability to efficiently and economically carry out its operations; (2) efforts DOD has initiated, and additional actions that are necessary, to improve financial management systems and controls in the short term; and (3) enhancements needed in updating DOD's Biennial Financial Management Improvement Plan--its long-term blueprint for financial management reform."
Date: April 14, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library