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Defense Acquisitions: Progress and Challenges Facing the DD(X) Surface Combatant Program (open access)

Defense Acquisitions: Progress and Challenges Facing the DD(X) Surface Combatant Program

Testimony issued by the Government Accountability Office with an abstract that begins "In April 2002, the Department of the Navy launched the DD(X) Destroyer program to develop a stealthy, multi-mission ship that would provide advanced land attack capability to support forces ashore and contribute to military dominance in shallow coastal waters. Numbers and costs for the DD(X) have changed since the inception of the program. According to the program's official cost estimate, the first ship is expected to cost $3.3 billion, with per unit costs decreasing as production progresses. DD(X) is approaching Milestone B and critical design review--two key decision points that will shape the future of both the program and the Navy itself. This testimony focuses on (1) the challenges the DD(X) program is expected to encounter, (2) the program's approach and progress in managing attendant risks, and (3) potential consequences if program progress falls short of expectations."
Date: July 19, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
FASAB: Selected Standards for the Consolidated Financial Report of the United States Government: Statement of Federal Financial Accounting Standards (Exposure Draft) (open access)

FASAB: Selected Standards for the Consolidated Financial Report of the United States Government: Statement of Federal Financial Accounting Standards (Exposure Draft)

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Federal Accounting Standards Advisory Board's statement of federal financial accounting standards (SFFAS). This statement clarifies requirements of SFFAS, especially SFFAS No. 7."
Date: March 19, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Service-Disabled Veteran-Owned Small Business Program: Case Studies Show Fraud and Abuse Allowed Ineligible Firms to Obtain Millions of Dollars in Contracts (open access)

Service-Disabled Veteran-Owned Small Business Program: Case Studies Show Fraud and Abuse Allowed Ineligible Firms to Obtain Millions of Dollars in Contracts

Testimony issued by the Government Accountability Office with an abstract that begins "The Small Business Administration (SBA), which, along with federal procuring activities, administers the Service-Disabled Veteran-Owned Small Business (SDVOSB) program, reported in fiscal year 2008 that $6.5 billion in federal contracts were awarded to firms who self-certified themselves as SDVOSBs. Government contracts to SDVOSBs accounted for only 1.5 percent of all government contract dollars paid in fiscal year 2008. Since the SDVOSB program began, the government has not met its annual mandated goal of 3 percent. In addition to SBA's statutory authority over administration of the SDVOSB program, several other government agencies have separate authority over issues related to the SDVOSB program. The Veterans Benefits, Health Care, and Information Technology Act requires the Department of Veterans Affairs (VA) to maintain a database of SDVOSBs and Veteran-Owned Small Businesses (VOSB) so contractor eligibility can be verified on VA SDVOSB and VOSB contracts. In addition, The Office of Federal Procurement Policy (OFPP), within the Office of Management and Budget, provides overall direction for governmentwide procurement policies, regulations, and procedures and to promote economy, efficiency, and effectiveness in the acquisition processes. The Office's primary focus is on the Federal Acquisition Regulation (FAR), …
Date: November 19, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Commonwealth of the Northern Mariana Islands: Coordinated Federal Decisions and Additional Data Are Needed to Manage Potential Economic Impact of Applying U.S. Immigration Law (open access)

Commonwealth of the Northern Mariana Islands: Coordinated Federal Decisions and Additional Data Are Needed to Manage Potential Economic Impact of Applying U.S. Immigration Law

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses our work on factors that will affect the potential economic impact of implementing the legislation applying U.S. immigration law to the Commonwealth of the Northern Mariana Islands (CNMI). Although subject to most U.S. laws, the CNMI has administered its own immigration system since 1978, under the terms of its 1976 Covenant with the United States. The CNMI has applied this flexibility to admit substantial numbers of foreign workers through a permit program for non-U.S. citizens (noncitizens) entering the CNMI. In 2005, these workers represented a majority of the CNMI labor force and outnumbered U.S. citizens in most industries, including garment manufacturing and tourism, which have been central to the CNMI's economy. The CNMI also has admitted tourists under its own entry permit and entry permit waiver programs and has provided various types of admission to foreign investors. As we have reported previously, the CNMI faces serious economic challenges, including the decline of garment manufacturing and fluctuations in tourism. The recent immigration legislation amends the U.S.-CNMI Covenant to establish federal control of CNMI immigration and includes several provisions affecting foreign workers and investors in the CNMI …
Date: May 19, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Information Technology: The Federal Enterprise Architecture and Agencies' Enterprise Architectures Are Still Maturing (open access)

Information Technology: The Federal Enterprise Architecture and Agencies' Enterprise Architectures Are Still Maturing

Testimony issued by the General Accounting Office with an abstract that begins "The concept of enterprise architecture emerged in the mid- 1980s as a means for optimizing integration and interoperability across organizations. In the early 1990s, GAO research of successful public and private sector organizations led it to identify enterprise architecture as a critical success factor for agencies that are attempting to modernize their information technology (IT) environments. Since then, GAO has repeatedly identified the lack of an enterprise architecture as a key management weakness in major modernization programs at a number of federal agencies. It has also collaborated with the Office of Management and Budget (OMB) and the federal Chief Information Officers (CIO) Council to develop architecture guidance. In 2002, OMB began developing the Federal Enterprise Architecture (FEA), an initiative intended to guide and constrain federal agencies' enterprise architectures and IT investments. GAO was asked to testify on the status of the FEA and on the state of federal agencies' development and use of enterprise architectures."
Date: May 19, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Low Carbon Technology Plan (open access)

Low Carbon Technology Plan

The document describes Japan's strategy for transforming into a low carbon society, through the promotion of alternative energy sources and energy efficient technologies.
Date: May 19, 2008
Creator: Kagaku Gijutsu Kaigi (Japan)
System: The UNT Digital Library
Immigration Enforcement: Weaknesses Hinder Employment Verification and Worksite Enforcement Efforts (open access)

Immigration Enforcement: Weaknesses Hinder Employment Verification and Worksite Enforcement Efforts

Testimony issued by the Government Accountability Office with an abstract that begins "The opportunity for employment is one of the most important magnets attracting illegal immigrants to the United States. The Immigration Reform and Control Act (IRCA) of 1986 established an employment eligibility verification process and a sanctions program for fining employers for noncompliance. Few modifications have been made to the verification process and sanctions program since 1986, and immigration experts state that a more reliable verification process and a strengthened worksite enforcement capacity are needed to help deter illegal immigration. This testimony is based on GAO's August 2005 report on the employment verification process and worksite enforcement efforts. In this testimony, GAO provides observations on (1) the current employment verification process and (2) U.S. Immigration and Customs Enforcement's (ICE) priorities and resources for the worksite enforcement program and the challenges it faces in implementing that program."
Date: June 19, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Border Patrol: Costs and Challenges Related to Training New Agents (open access)

Border Patrol: Costs and Challenges Related to Training New Agents

Testimony issued by the Government Accountability Office with an abstract that begins "In May 2006, the President called for comprehensive immigration reform that included strengthening control of the country's borders by, among other things, adding 6,000 new agents to the U.S. Border Patrol by the end of December 2008. This unprecedented 48 percent increase over 2 years raises concerns about the ability of the Border Patrol's basic training program to train these new agents. This testimony is based on a recent report for the ranking member of this subcommittee on the content, quality, and cost of the Border Patrol's basic training program for new agents and addresses (1) the extent to which the Border Patrol's basic training program exhibits the attributes of an effective training program and the changes to the program since September 11, 2001; (2) the cost to train a new agent and how this compares to the costs of other similar law enforcement basic training programs; and (3) any plans the Border Patrol has developed or considered to improve the efficiency of its basic training program. To address these issues, GAO reviewed relevant documents; observed classroom training and exercises at the Border Patrol Academy in Artesia, New …
Date: June 19, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Unemployment Insurance: Survey of State Administrators and Contacts with Companies Promoting Tax Avoidance Practices (open access)

Unemployment Insurance: Survey of State Administrators and Contacts with Companies Promoting Tax Avoidance Practices

Testimony issued by the General Accounting Office with an abstract that begins "GAO appeared before Subcommittees on Oversight and Human Resources, House Committee on Ways and Means to discuss the results of our investigation of the extent to which states have found that companies manipulate state unemployment tax rates through a variety of methods in order to lower their unemployment taxes, a practice known as "SUTA dumping," and of the extent to which some consulting firms promote SUTA dumping methods. We conducted our investigation from March 2003 through June 2003 in accordance with quality standards for investigations as set forth by the President's Council on Integrity and Efficiency. To obtain an overview of the extent of the problem, we conducted a survey of unemployment insurance administrators, in the 50 states, the District of Columbia, U.S. Virgin Islands and Puerto Rico. Additionally, one of our agents, posing as a business owner who was looking for ways to reduce state unemployment insurance taxes, placed telephone calls to four consulting firms we identified through the Internet to determine whether they promote SUTA dumping techniques. We also interviewed officials of the Office of Workforce Security, Department of Labor to determine how the federal-state unemployment …
Date: June 19, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Federal Oil Valuation: Efforts to Revise Regulations and an Analysis of Royalties in Kind (open access)

Federal Oil Valuation: Efforts to Revise Regulations and an Analysis of Royalties in Kind

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the valuation of federal oil, focusing on: (1) the information the Minerals Management Service (MMS) used to justify the need for revising its regulations; (2) how MMS addressed concerns expressed by the oil industry and the states in developing these regulations; and (3) the feasibility of the government's taking its oil and gas royalties in kind, instead of in cash."
Date: May 19, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Pipeline Safety: Status of Improving Oversight of the Pipeline Industry (open access)

Pipeline Safety: Status of Improving Oversight of the Pipeline Industry

Testimony issued by the General Accounting Office with an abstract that begins "The Office of Pipeline Safety (OPS) oversees 2.2 million miles of pipelines that transport potentially dangerous materials, such as oil and natural gas. OPS has been slow to improve its oversight of the pipeline industry and implement critical pipeline safety improvements. As a result, OPS has the lowest rate of any transportation agency for implementing the recommendations of the National Transportation Safety Board. In recent years, OPS has taken several steps to improve its oversight of the pipeline industry, including requiring "integrity management" programs for individual operators to assess their pipelines for risks, take action to mitigate the risks, and develop program performance measures. OPS has also (1) revised forms and procedures to collect more complete and accurate data, which will enable OPS to better assess the causes of incidents and focus on the greatest risks to pipelines; (2) allowed more states to oversee a broader range of interstate pipeline safety activities; and (3) increased the use of fines. OPS has made progress in responding to recommendations from the Safety Board and statutory requirements, but some key open recommendations and requirements, such as requiring pipeline operators to periodically …
Date: March 19, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Insurance Regulation: Scandal Highlights Need for States to Strengthen Regulatory Oversight (open access)

Insurance Regulation: Scandal Highlights Need for States to Strengthen Regulatory Oversight

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the details of Martin Frankel's insurance scandal, focusing on: (1) how the scam happened; (2) the regulatory weaknesses exposed by this scam; and (3) the crucial importance of regulatory information sharing."
Date: September 19, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Computer Security: Progress Made, But Critical Federal Operations and Assets Remain at Risk (open access)

Computer Security: Progress Made, But Critical Federal Operations and Assets Remain at Risk

Testimony issued by the General Accounting Office with an abstract that begins "Protecting the computer systems that support our critical operations and infrastructures has never been more important because of the concern about attacks from individuals and groups with malicious intent, including terrorism. These concerns are well founded for a number of reasons, including the dramatic increases in reported computer security incidents, the ease of obtaining and using hacking tools, the steady advance in the sophistication and effectiveness of attack technology, and the dire warnings of new and more destructive attacks. As with other large organizations, federal agencies rely extensively on computerized systems and electronic data to support their missions. Accordingly, the security of these systems and data is essential to avoiding disruptions in critical operations, as well as to helping prevent data tampering, fraud, and inappropriate disclosure of sensitive information. At the subcommittee's request, GAO discussed its analysis of recent information security audits and evaluations at 24 major federal departments and agencies."
Date: November 19, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Senior Community Service Employment: Program Reauthorization Issues That Affect Serving Disadvantaged Seniors (open access)

Senior Community Service Employment: Program Reauthorization Issues That Affect Serving Disadvantaged Seniors

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the reauthorization of the Senior Community Service Employment Program (SCSEP), focusing on the: (1) effect of the hold harmless provision on allocating funds to where needy elderly live; and (2) impact of the annual appropriations statutes on the distribution of SCSEP positions within states."
Date: May 19, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Rural Housing Service: Opportunities to Improve Management (open access)

Rural Housing Service: Opportunities to Improve Management

Testimony issued by the General Accounting Office with an abstract that begins "Federal housing assistance in rural America dates back to the 1930s, when most rural residents worked on farms. Without electricity, telephone service, or good roads connecting residents to population centers, residents were comparatively isolated and their access to credit was generally poor. These conditions led Congress to authorize separate housing assistance for rural residents, to be administered by USDA. Over time, the quality of the housing stock has improved and credit has become more readily available in rural areas. Also, advances in transportation, computer technology, and telecommunications have diminished many of the distinctions between rural and urban areas. These changes call into question whether rural housing programs still need to be maintained separately from urban housing programs, and whether RHS is adapting to change and managing its resources as efficiently as possible."
Date: June 19, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
VA Health Care: Nonprofit Corporations Enhance VA Research, but Would Benefit from Increased Oversight (open access)

VA Health Care: Nonprofit Corporations Enhance VA Research, but Would Benefit from Increased Oversight

Testimony issued by the General Accounting Office with an abstract that begins "GAO reviewed the Department of Veterans Affairs' (VA) nonprofit research corporations, which receive funds primarily from non-VA sources to conduct medical research at VA facilities. Since VA's nonprofit corporations were first established, there has been limited oversight of their operations and contributions to VA research. Nonprofit corporations support VA's research environment by funding a portion of the department's research needs, such as laboratory equipment and improvements to infrastructure, and by providing flexible personnel and contracting arrangements to respond to investigators' needs. To detect conflict of interest, investigators on research projects administered by VA's nonprofit corporations are subject to federal statutes and regulations applicable to federal employees concerning conduct and conflicts of interest and may be required to disclose their financial interests. Institutional conflicts of interest are unlikely to occur in VA's nonprofit research corporations because they cannot own stock, have an equity interest in private companies, or obtain intellectual property rights. VA has delegated responsibility for monitoring and overseeing the activities of nonprofit corporations to the directors of VA medical centers; however, VA headquarters does not oversee and monitor corporations' financial activities and ensure that identified deficiencies are …
Date: September 19, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Mortgage Financing: Actuarial Soundness of the Federal Housing Administration's Mutual Mortgage Insurance Fund (open access)

Mortgage Financing: Actuarial Soundness of the Federal Housing Administration's Mutual Mortgage Insurance Fund

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the results of GAO's analysis of the financial health of the Federal Housing Administration's Mutual Mortgage Insurance Fund. GAO estimates that the Fund had an economic value of about $15.8 billion at the end of fiscal year 1999. This estimate implies a capital ratio of 3.20 percent, which is higher than the two-percent capital ratio mandated by law. Given the economic value of the Fund and the state of the economy at the end of fiscal year 1999, a two-percent capital ratio appears sufficient to withstand moderately severe economic downturns that could lead to worse-than-expected loan performance. Some more severe downturns that GAO analyzed also did not cause the estimated capital ratio to decline by as much as two percentage points. Because of the nature of such analysis, GAO urges caution in concluding that the estimated value of the Fund today implies that the Fund would necessarily withstand any particular economic scenario under all circumstances. Congress and the Secretary of Housing and Urban Development have taken and could take several steps to influence the economic value of the Fund. Actions that influence the Fund's reserve …
Date: March 19, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Park Service: Agency Is Not Meeting Its Structural Fire Safety Responsibilities (open access)

Park Service: Agency Is Not Meeting Its Structural Fire Safety Responsibilities

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the National Park Service's (NPS) structural fire safety efforts, focusing on: (1) whether the parks were meeting their structural fire safety responsibilities; (2) if the parks were not meeting their responsibilities, why not; and (3) what efforts were underway to address any identified problems."
Date: July 19, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Medicare: Refinements Should Continue to Improve Appropriateness of Provider Payments (open access)

Medicare: Refinements Should Continue to Improve Appropriateness of Provider Payments

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the effects of recent Medicare payment reforms, focusing on the Balanced Budget Act of 1997 (BBA) payment reforms affecting home health agencies, skilled nursing facilities (SNF), and the health plans in Medicare's managed care program, known as Medicare Choice."
Date: July 19, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Water Quality: EPA Should Improve Guidance and Support to Help States Develop Standards That Better Target Cleanup Efforts (open access)

Water Quality: EPA Should Improve Guidance and Support to Help States Develop Standards That Better Target Cleanup Efforts

Testimony issued by the General Accounting Office with an abstract that begins "Water quality standards comprise designated uses and water quality criteria. These standards are critical in making accurate, scientifically based determinations about which of the nation's waters are most in need of cleanup. GAO examined the extent to which (1) states are changing designated uses when necessary, (2) EPA is assisting states toward that end, (3) EPA is updating the "criteria documents" states use to develop the pollutant limits needed to measure whether designated uses are being attained, and (4) EPA is assisting states in establishing criteria that can be compared with reasonably obtainable monitoring data."
Date: June 19, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Performance Budgeting: Opportunities and Challenges (open access)

Performance Budgeting: Opportunities and Challenges

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses efforts to link resources to results--also known as "performance budgeting." During the past decade, Congress and several administrations have put in place a structure for increasing the focus on and accountability for government performance. Federal agencies have been working to carry out the Government Performance Act, which requires the development of periodic strategic and annual performance plans and reports. Absent structural change in a number of major entitlement programs, budgetary flexibility will continue to decline and eventually disappear--while demands for new federal resources to address such emerging challenges as homeland security and other issues become more compelling and pressing. Given the country's longer-range fiscal imbalance, there is also a need to broaden the measures and focus of the federal budget process to accommodate these goals. The nation's fiscal challenges escalate rapidly just beyond the 10-year budget projection period. As a result, new metrics and mechanisms are needed to better highlight the longer-term implications of existing programs and proposed new fiscal commitments. Furthermore, in order to address emerging challenges, it is necessary to address both retirement and health programs encumbering the nation's fiscal future, in addition …
Date: September 19, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Financial Management: Financial Management Challenges Remain at the Department of Education (open access)

Financial Management: Financial Management Challenges Remain at the Department of Education

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed financial management at the Department of Education, focusing on: (1) Eduction's current financial management status as evidenced by its fiscal year (FY) 1999 financial audit results and the corrective actions it has taken to resolve weaknesses identified in that audit; and (2) the relationship between the audit findings and the potential for waste, fraud, and abuse."
Date: September 19, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Budget Process: Considerations for Updating the Budget Enforcement Act (open access)

Budget Process: Considerations for Updating the Budget Enforcement Act

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the budget process established by the Budget Enforcement Act, which will expire in fiscal year 2002. Because the goal of achieving zero deficits has been achieved, the focus of the budget process has shifted to to the allocation of surpluses among debt reduction, spending increases, and tax cuts. The budget process should be designed to avoid what has been described as the year-end "train wreck." A year-end "train wreck" results from a failure to reach agreement--or at least a compromise acceptable to all parties--earlier in the year. Although it is possible that early agreement on some broad parameters could facilitate a smoother process, it is not clear that such an agreement will always prevent gridlock--it may just come earlier. Two ideas that have been proposed to avert the year-end disruption caused by an inability to reach agreement on funding the government include joint budget resolutions and biennial budgeting. In discussing alternatives for improving the budget process, there is a broad consensus among observers and budget analysts that the spending constraints established by the act are necessary even with the advent of actual and projected surpluses. …
Date: July 19, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Food Assistance: Reducing the Trafficking of Food Stamp Benefits (open access)

Food Assistance: Reducing the Trafficking of Food Stamp Benefits

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the improper trafficking of food stamp benefits, focusing on: (1) federal efforts to identify storeowners who engage in trafficking; (2) the amount of penalties assessed and collected against these storeowners; and (3) the extent to which states with statewide electronic benefit transfer (EBT) systems are identifying and disqualifying recipients who engage in trafficking."
Date: July 19, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library