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.
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.
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.
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.
System: The UNT Digital Library