Defense Headquarters: DOD Needs to Periodically Review and Improve Visibility Of Combatant Commands' Resources (open access)

Defense Headquarters: DOD Needs to Periodically Review and Improve Visibility Of Combatant Commands' Resources

A letter report issued by the Government Accountability Office with an abstract that begins "GAO's analysis of resources devoted to the Department of Defense's (DOD) geographic combatant commands shows that authorized military and civilian positions and mission and headquarters-support costs have grown considerably over the last decade due to the addition of two new commands and increases in authorized positions at theater special operations commands. Data provided by the commands shows that authorized military and civilian positions increased by about 50 percent from fiscal years 2001 through 2012, to about 10,100 authorized positions. In addition, mission and headquarters support-costs at the combatant commands more than doubled from fiscal years 2007 through 2012, to about $1.1 billion. Both authorized military and civilian positions and mission and headquarters-support costs at the service component commands supporting the combatant commands also increased. Data on the number of personnel performing contract services across the combatant commands and service component commands varied or was unavailable, and thus trends could not be identified."
Date: May 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Department of Energy: Status of Loan Programs (open access)

Department of Energy: Status of Loan Programs

Correspondence issued by the Government Accountability Office with an abstract that begins ""
Date: March 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Department of Homeland Security: Progress Made and Work Remaining after Nearly 10 Years in Operation (open access)

Department of Homeland Security: Progress Made and Work Remaining after Nearly 10 Years in Operation

Testimony issued by the Government Accountability Office with an abstract that begins "Since the Department of Homeland Security (DHS) began operations in 2003, it has implemented key homeland security operations and achieved important goals and milestones in many areas to create and strengthen a foundation to reach its potential. As it continues to mature, however, more work remains for DHS to address gaps and weaknesses in its current operational and implementation efforts, and to strengthen the efficiency and effectiveness of those efforts. In its assessment of DHS's progress and challenges 10 years after the terrorist attacks of September 11, 2001, as well as its more recent work, GAO reported that DHS had, among other things, developed strategic and operational plans across its range of missions; established new, or expanded existing, offices and programs; and developed and issued policies, procedures, and regulations to govern its homeland security operations. However, GAO also identified that challenges remained for DHS to address across its missions. Examples of progress made and work remaining include the following:"
Date: February 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
DHS Financial Management: Continued Effort Needed to Address Internal Control and System Challenges (open access)

DHS Financial Management: Continued Effort Needed to Address Internal Control and System Challenges

Testimony issued by the Government Accountability Office with an abstract that begins "GAO reported that the Department of Homeland Security (DHS) had made considerable progress toward obtaining a clean opinion on its financial statements. For example, DHS reduced the number of audit qualifications from 11 in 2005 to 1 in 2010. DHS is working to resolve the deficiencies in the U.S. Coast Guard's (USCG) ability to complete certain reconciliations and provide evidence supporting certain components of general property, plant, and equipment and heritage and stewardship assets that caused DHS's auditors to issue a qualified opinion on its fiscal year 2012 financial statements. DHS has a goal of achieving a clean opinion for fiscal year 2013. However, the DHS auditors' report for fiscal year 2012, the most recently completed audit, indicated that DHS continues to rely on compensating controls and complex manual work-arounds to support its financial reporting, rather than sound internal control and effective financial management systems."
Date: November 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Disability Insurance: Work Activity Indicates Certain Social Security Disability Insurance Payments Were Potentially Improper (open access)

Disability Insurance: Work Activity Indicates Certain Social Security Disability Insurance Payments Were Potentially Improper

A letter report issued by the Government Accountability Office with an abstract that begins "On the basis of analyzing Social Security Administration (SSA) data on individuals who were Disability Insurance (DI) beneficiaries as of December 2010 and earnings data from the National Directory of New Hires (NDNH), GAO estimates that SSA made $1.29 billion in potential cash benefit overpayments to about 36,000 individuals as of January 2013. The exact number of individuals who received improper disability payments and the exact amount of improper payments made to those individuals cannot be determined without detailed case investigations by SSA. These DI beneficiaries represent an estimated 0.4 percent of all primary DI beneficiaries as of December 2010. Using a different methodology that includes additional causes of overpayments not considered in GAO's analysis, SSA estimated its DI overpayments in fiscal year 2011 were $1.62 billion, or 1.27 percent of all DI benefits in that fiscal year. GAO estimated DI program overpayments on the basis of work activity performed by two populations of individuals. The first population received potential overpayments due to work activity during the DI program's mandatory 5-month waiting period--a statutory program requirement to help ensure that SSA does not pay benefits to …
Date: August 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: Congressional Award Foundation's Fiscal Years 2012 and 2011 Financial Statements (open access)

Financial Audit: Congressional Award Foundation's Fiscal Years 2012 and 2011 Financial Statements

A letter report issued by the Government Accountability Office with an abstract that begins "In GAO’s audits of the Congressional Award Foundation’s (Foundation) financial statements for fiscal years 2012 and 2011, it found that the Foundation’s financial statements are presented fairly, in all material respects, in conformity with U.S. generally accepted accounting principles. GAO also identified no material weaknesses in internal control over financial reporting, and no reportable noncompliance with laws and regulations it tested."
Date: May 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Health Care Workforce: Federally Funded Training Programs in Fiscal Year 2012 (open access)

Health Care Workforce: Federally Funded Training Programs in Fiscal Year 2012

Correspondence issued by the Government Accountability Office with an abstract that begins "In fiscal year (FY) 2012, we found that four federal departments--the Department of Health and Human Services (HHS), Department of Veterans Affairs (VA), Department of Defense, and Department of Education--administered 91 programs that supported postsecondary training or education specifically for direct care health professionals. The departments reported obligating about $14.2 billion for these programs in FY 2012 with the majority (78 percent) of funding going to programs that supported graduate medical education--postgraduate internship and residency training for physicians and certain other health professionals. Specifically, two programs administered by HHS's Centers for Medicare & Medicaid Services--Medicare payments to teaching hospitals for Direct Graduate Medical Education and Medicare payments to teaching hospitals for Indirect Medical Education-- accounted for about 66 percent of total reported health care workforce training funding in FY 2012."
Date: August 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Highlights of a Forum: Data Analytics For Oversight and Law Enforcement (open access)

Highlights of a Forum: Data Analytics For Oversight and Law Enforcement

Other written product issued by the Government Accountability Office with an abstract that begins "Participants identified a range of challenges and opportunities associated with data analytics--which involve a variety of techniques to analyze and interpret data to facilitate decision making--as discussed below."
Date: July 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Housing and Urban Development: Strategic Human Capital and Workforce Planning Should be an Ongoing Priority (open access)

Housing and Urban Development: Strategic Human Capital and Workforce Planning Should be an Ongoing Priority

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Department of Housing and Urban Development (HUD) reports that it is moving forward with strategic human capital and workforce planning efforts after several years of delays. HUD's most recent workforce plan expired in 2009 and since then HUD has launched several planning efforts. According to HUD, these efforts were preempted by other important priorities, such as responding to the economic crisis. HUD undertook initiatives such as training key program office staff on the need to determine up front the staff HUD could afford to hire. In HUD's latest effort, a contractor is expected to complete human capital and workforce plans no later than fiscal year 2014. In June 2012, an Office of Personnel Management (OPM) review found that HUD's human capital and workforce planning activities did not always follow key principles for planning, implementing, and evaluating the results of human capital management policies and practices. For example, the review found that HUD's human resources policies and programs are not aligned with the organization's mission, strategic goals, or performance outcomes. As a result of these weaknesses, OPM concluded that HUD cannot continually assess and improve …
Date: March 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information Security: IRS Has Improved Controls but Needs to Resolve Weaknesses (open access)

Information Security: IRS Has Improved Controls but Needs to Resolve Weaknesses

A letter report issued by the Government Accountability Office with an abstract that begins "IRS continued to make progress in addressing information security control weaknesses, improving its internal control over financial reporting. During fiscal year 2012, IRS management devoted attention and resources to addressing information security controls, and resolved a significant number of the information security control deficiencies that GAO previously reported. Notable among these efforts were the (1) formation of cross-functional working groups tasked with the identification and remediation of specific at-risk control areas, (2) improvement in controls over the encryption of data transferred between accounting systems, and (3) upgrades to critical network devices on the agency's internal network system. However, serious weaknesses remain that could affect the confidentiality, integrity, and availability of financial and sensitive taxpayer data. For example, the agency had not always (1) implemented effective controls for identifying and authenticating users, such as enforcing password complexity on certain servers; (2) appropriately restricted access to its mainframe environment; (3) effectively monitored the mainframe environment; or (4) ensured that current patches had been installed on systems to protect against known vulnerabilities."
Date: March 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Internal Revenue Service: 2013 Tax Filing Season Performance to Date and Budget Data (open access)

Internal Revenue Service: 2013 Tax Filing Season Performance to Date and Budget Data

Correspondence issued by the Government Accountability Office with an abstract that begins "In summary, so far in the 2013 filing season, GAO found the following:"
Date: April 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Interstate Compacts: Transparency and Oversight of Bi-State Tolling Authorities Could Be Enhanced (open access)

Interstate Compacts: Transparency and Oversight of Bi-State Tolling Authorities Could Be Enhanced

A letter report issued by the Government Accountability Office with an abstract that begins "Bi-state tolling authorities have broad authority to set toll rates and use revenues for a range of purposes, including maintaining, repairing, and improving their infrastructure. In setting tolls, bi-state tolling authorities are primarily influenced by debt obligations and maintain specific operating revenues to repay their debt. A federal statute requiring bridge tolls to be "just and reasonable" has less influence on tolling decisions, in part, because no federal agency has authority to enforce the standard."
Date: August 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Medicaid: Additional Enrollment and Expenditure Data for the Transitional Medical Assistance Program (open access)

Medicaid: Additional Enrollment and Expenditure Data for the Transitional Medical Assistance Program

Correspondence issued by the Government Accountability Office with an abstract that begins "Please see the report (GAO-13-454R) for the tables on Transitional Medical Assistance (TMA) enrollment and expenditures which includes states that provided additional data subsequent to our December 2012 report."
Date: March 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Pipeline Permitting: Interstate and Intrastate Natural Gas Permitting Processes Include Multiple Steps, and Time Frames Vary (open access)

Pipeline Permitting: Interstate and Intrastate Natural Gas Permitting Processes Include Multiple Steps, and Time Frames Vary

A letter report issued by the Government Accountability Office with an abstract that begins "Both the interstate and intrastate natural gas pipeline permitting processes are complex and can involve multiple federal, state, and local agencies, as well as public interest groups and citizens, and include multiple steps. The interstate process involves a voluntary pre-filing phase, an application phase, and a post-authorization phase with multiple steps that stakeholders reported to be consistent among projects because the process is led by the Federal Energy Regulatory Commission (FERC). FERC coordinates with federal, state, and local agencies that have statutory and regulatory authority over various environmental laws and regulations. For example, if a proposed pipeline may affect endangered species, FERC coordinates with the U.S. Fish and Wildlife Service, which reviews the impacts on such species. The intrastate process can also involve multiple stakeholders and steps, but, unlike in the interstate process, GAO found that the stakeholders and steps vary by state. For example, of the 11 states GAO reviewed, 5 have agencies charged with approving the route of natural gas pipelines and require advance approval of the location and route, and the remaining 6 do not. Pipeline companies must also comply with various federal …
Date: February 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
President's Emergency Plan For Aids Relief: Per-Patient Costs Have Declined Substantially, but Better Cost Data Would Help Efforts to Expand Treatment (open access)

President's Emergency Plan For Aids Relief: Per-Patient Costs Have Declined Substantially, but Better Cost Data Would Help Efforts to Expand Treatment

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of State's (State) Office of the U.S. Global AIDS Coordinator (OGAC) has reported that per-patient treatment costs declined from about $1,053 to $339 from 2005 to 2011. Purchasing generic antiretroviral (ARV) drugs, together with declining drug prices, has led to substantial savings. OGAC estimates that the President's Emergency Plan for AIDS Relief (PEPFAR) has saved $934 million since fiscal year 2005 by buying generic instead of branded products. PEPFAR's analyses of data from eight country treatment-cost studies indicate that per-patient costs also declined as programs realized economies of scale while taking on new patients. Furthermore, the analyses suggest that costs decreased as countries' treatment programs matured, particularly in the first year after programs expanded, and reduced one-time investments. Per-patient cost savings have facilitated substantial increases in the number of people on ARV treatment. In September 2012, an estimated 8 million were on treatment in lowand middle-income countries, of which PEPFAR directly supported 5.1 million-- an increase of 125 percent since 2008, the year the program was reauthorized."
Date: March 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Strategic Sourcing: Improved and Expanded Use Could Provide Significant Procurement Savings (open access)

Strategic Sourcing: Improved and Expanded Use Could Provide Significant Procurement Savings

Testimony issued by the Government Accountability Office with an abstract that begins "Most of the agencies GAO reviewed for its September 2012 report leveraged a fraction of their buying power. More specifically, in fiscal year 2011, the Departments of Defense (DOD), Homeland Security, Energy, and Veterans Affairs (VA) accounted for 80 percent of the $537 billion in federal procurement spending, but reported managing about 5 percent of that spending, or $25.8 billion, through strategic sourcing efforts. Similarly, GAO found that the Federal Strategic Sourcing Initiative had only managed a small amount of spending through its four government-wide strategic sourcing initiatives in fiscal year 2011, although it reported achieving significant savings on those efforts. Further, we found that most selected agencies' efforts did not address their highest spending areas, such as services, which may provide opportunities for significant savings."
Date: July 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Strategic Sourcing: Leading Commercial Practices Can Help Federal Agencies Increase Savings When Acquiring Services (open access)

Strategic Sourcing: Leading Commercial Practices Can Help Federal Agencies Increase Savings When Acquiring Services

A letter report issued by the Government Accountability Office with an abstract that begins "Officials from leading companies GAO spoke with reported saving 4-15 percent over prior year spending through strategically sourcing the full range of services they buy--a process that moves away from numerous individual purchases to an aggregate approach. The federal government and leading companies buy many of the same services, such as facilities management, engineering, and information technology. Companies' keen analysis of spending, coupled with central management and knowledge sharing about the services they buy, is key to their savings. Their analysis of spending patterns can be described as comprising two essential variables: the complexity of the service and the number of suppliers for that service. Knowing these variables for any given service, companies tailor their tactics to fit the situation; they do not treat all services the same. Company tactics fall into four basic categories: (1) Standardize requirements, (2) Understand cost drivers, (3) Leverage scale, and (4) Prequalify suppliers."
Date: April 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Summary of GAO's Performance and Accountability Report Fiscal Year 2012 (open access)

Summary of GAO's Performance and Accountability Report Fiscal Year 2012

Other written product issued by the Government Accountability Office with an abstract that begins "This is GAO's summary of the Performance and Accountability Report for fiscal year 2012."
Date: February 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Temporary Assistance For Needy Families: Potential Options to Improve Performance and Oversight (open access)

Temporary Assistance For Needy Families: Potential Options to Improve Performance and Oversight

A letter report issued by the Government Accountability Office with an abstract that begins "Temporary Assistance for Needy Families' (TANF) role in providing cash assistance has evolved; fewer eligible families receive cash assistance and the composition of the caseload has changed. GAO noted in 2010 that 87 percent of the dramatic decline from 1995 through 2005 in the number of families receiving cash assistance was due a decline in eligible families participating in TANF, rather than increased incomes. Changes to state TANF programs, such as mandatory work requirements and lower benefits, account in part for this decline. Relatively modest caseload increases in recent years nationwide, as well as decreases in some states, have raised questions about TANF's responsiveness to changing economic conditions. GAO also reported in 2011 that the composition of the TANF caseload has changed, with about 40 percent of cases now comprised of children only, with the adult not receiving benefits, and little known nationwide about state policies for aiding these children. Potential options to better understand TANF's role as a cash assistance program may include: improving information on the extent to which states provide cash assistance to eligible low-income families, and requiring states to include more information--for …
Date: May 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
U.S. Postal Service: Overview of Initiatives to Increase Revenue and Introduce Nonpostal Services and Experimental Postal Products (open access)

U.S. Postal Service: Overview of Initiatives to Increase Revenue and Introduce Nonpostal Services and Experimental Postal Products

A letter report issued by the Government Accountability Office with an abstract that begins ""
Date: January 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Unmanned Aircraft Systems: Continued Coordination, Operational Data, and Performance Standards Needed to Guide Research and Development (open access)

Unmanned Aircraft Systems: Continued Coordination, Operational Data, and Performance Standards Needed to Guide Research and Development

Testimony issued by the Government Accountability Office with an abstract that begins "While Congress has tasked FAA to lead the effort of safely integrating unmanned aircraft systems (UAS) in the national airspace, several federal and other entities also have a role. FAA has established various mechanisms to facilitate collaboration with these entities. For example, FAA has entered into formal agreements with the Department of Defense (DOD) and the National Aeronautics and Space Administration (NASA) on obtaining appropriate safety data and coordinating research and development, respectively. FAA has also involved industry stakeholders and academia in the development of standards and research for UAS operations. FAA recently created the UAS Integration Office, within FAA, to coordinate all intra-agency UAS efforts and provide organizational leadership. Continued collaboration among UAS stakeholders will be critical to minimizing duplication of research and addressing implementation obstacles."
Date: February 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
VA Health Care: Additional Steps Needed to Strengthen Beneficiary Travel Program Management and Oversight (open access)

VA Health Care: Additional Steps Needed to Strengthen Beneficiary Travel Program Management and Oversight

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs' (VA) Veterans Health Administration (VHA) has developed efforts to improve the Beneficiary Travel Program, but lack of internal controls may impede their effectiveness. Specifically, VHA has developed multiple efforts to improve the management and oversight of its process for reimbursing veterans' travel expenses for medical appointments, as well as the timeliness and accuracy of payments, including the following:"
Date: July 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Virtual Economies and Currencies: Additional IRS Guidance Could Reduce Tax Compliance Risks (open access)

Virtual Economies and Currencies: Additional IRS Guidance Could Reduce Tax Compliance Risks

A letter report issued by the Government Accountability Office with an abstract that begins "Transactions within virtual economies or using virtual currencies could produce taxable income in various ways, depending on the facts and circumstances of each transaction. For example, transactions within a "closed-flow" virtual currency system do not produce taxable income because a virtual currency can be used only to purchase virtual goods or services. An example of a closed-flow transaction is the purchase of items to use within an online game. In an "openflow" system, a taxpayer who receives virtual currency as payment for real goods or services may have earned taxable income since the virtual currency can be exchanged for real goods or services or readily exchanged for governmentissued currency, such as U.S. dollars."
Date: May 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library