VA Health Care: Long-Term Care Strategic Planning and Budgeting Need Improvement (open access)

VA Health Care: Long-Term Care Strategic Planning and Budgeting Need Improvement

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2007, the Department of Veterans Affairs (VA) spent about $4.1 billion on long-term care for veterans. VA provides--through VA or other providers--institutional care in nursing homes and noninstitutional care in veterans' homes or the community. In response to a statute, VA published in 2007 a long-term care strategic plan through fiscal year 2013. VA includes long-term care spending estimates in its annual budget justifications for Congress. These estimates are based on workload projections--the amount of care to be provided--and cost assumptions. VA has discretion in allocating appropriated funds among its medical services, such as long-term care. GAO examined (1) VA's reporting of planned workload in its 2007 long-term care strategic plan and (2) VA's long-term care spending estimates, including its cost assumptions and workload projections, in VA's fiscal year 2009 budget justification. GAO analyzed budget and planning documents and interviewed VA officials."
Date: January 23, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Federal Unemployment Taxes (open access)

Applying Agreed-Upon Procedures: Federal Unemployment Taxes

Correspondence issued by the General Accounting Office with an abstract that begins "We evaluated fiscal year 2002 activity affecting distributions to the Unemployment Trust Fund (UTF)."
Date: January 23, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Airport and Airway Trust Fund: Factors Affecting Revenue Forecast Accuracy and Realizing Future FAA Expenditures (open access)

Airport and Airway Trust Fund: Factors Affecting Revenue Forecast Accuracy and Realizing Future FAA Expenditures

A letter report issued by the Government Accountability Office with an abstract that begins "Actual trust-fund revenues fell short of FAA’s revenue forecasts for 9 of the past 11 years, contributing to a decline in the trust fund’s uncommitted balance from over $7 billion in fiscal year 2000 to $770 million in fiscal year 2010. Inaccurate forecasts for the taxes related to domestic passenger tickets, which account for over 70 percent of trust-fund revenues, drove the aggregate overforecast, but inaccurate forecasts for other taxes also had an effect. This inaccuracy is largely attributable to unexpected events affecting aviation, such as the terrorist attacks of September 11, 2001, and the recession in 2009; the budget process requiring the forecasts to be developed over a year in advance of the fiscal year; and lags in recognizing structural changes in the airline industry, such as airlines’ increased reliance on ancillary fees for which excise taxes for the trust fund are not collected. Changes in the methodology for forecasting trust-fund revenues and the assumption of forecasting responsibility by Treasury, begun in fiscal year 2011, may also affect the future accuracy of forecasts, but it is too soon to tell what effect the changes will …
Date: January 23, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Regulatory Reform: Regulators Have Faced Challenges Finalizing Key Reforms and Unaddressed Areas Pose Potential Risks (open access)

Financial Regulatory Reform: Regulators Have Faced Challenges Finalizing Key Reforms and Unaddressed Areas Pose Potential Risks

A letter report issued by the Government Accountability Office with an abstract that begins "Implementation of financial regulatory reform is ongoing. Although regulators have made progress in implementing some key reforms required by the Dodd- Frank Wall Street Reform and Consumer Protection Act of 2010 (Dodd-Frank Act), others remain incomplete. Moreover, the effectiveness of some implemented reforms, as illustrated below, remains to be seen."
Date: January 23, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Bankruptcy and Child Support Enforcement: Improved Information Sharing Possible without Routine Data Matching (open access)

Bankruptcy and Child Support Enforcement: Improved Information Sharing Possible without Routine Data Matching

A letter report issued by the Government Accountability Office with an abstract that begins "Recognizing the importance of child support, the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 requires that if a parent with child support obligations files for bankruptcy, a bankruptcy trustee must notify the relevant custodial parent and state child support enforcement agency so that they may participate in the case. The act also required GAO to study the feasibility of matching bankruptcy records with child support records to assure that filers with child support obligations are identified. GAO therefore (1) identified the percent of bankruptcy filers with obligations nationwide, (2) examined the potential for routine data matching to facilitate the identification of filers with child support obligations, and (3) studied the feasibility and cost of doing so. GAO interviewed child support enforcement and bankruptcy officials at the federal level and in six states. GAO also conducted a nationwide test data match and reviewed national bankruptcy filings for people with support obligations in Texas for an indication of whether filers are failing to provide this information."
Date: January 23, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes

Correspondence issued by the General Accounting Office with an abstract that begins "We evaluated fiscal year 2002 activity affecting distributors to the Airport and Airway Trust Fund (AATF)."
Date: January 23, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
International Trade: U.S. Customs and Border Protection Faces Challenges in Addressing Illegal Textile Transshipment (open access)

International Trade: U.S. Customs and Border Protection Faces Challenges in Addressing Illegal Textile Transshipment

A letter report issued by the General Accounting Office with an abstract that begins "U.S. policymakers and industry groups are concerned that some foreign textile and apparel imports are entering the United States fraudulently and displacing U.S. textile and apparel industry workers. Congress mandated GAO to assess U.S. Customs and Border Protection's (CBP) system for monitoring and enforcing textile transshipment and make recommendations for improvements, as needed. Therefore, GAO reviewed (1) how CBP identifies potential illegal textile transshipment, (2) how well CBP's textile review process works to prevent illegal textile transshipment, and (3) how effectively CBP uses its in-bond system to monitor foreign textiles transiting the United States."
Date: January 23, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Social Security Numbers: Stronger Protections Needed When Contractors Have Access to SSNs (open access)

Social Security Numbers: Stronger Protections Needed When Contractors Have Access to SSNs

A letter report issued by the Government Accountability Office with an abstract that begins "Recent data breaches highlight how identity theft may occur when businesses share individuals' personal information, including Social Security Numbers (SSNs), with contractors. Because private sector entities are more likely to share consumers' personal information via contractors, members of Congress raised concerns about the protection of this information in contractual relationships. In response, GAO examined (1) how entities within certain industries share SSNs with contractors; (2) the safeguards and notable industry standards in place to ensure the protection of SSNs when shared with contractors; and (3) how federal agencies regulate and monitor the sharing and safeguarding of SSNs between private entities and their contractors."
Date: January 23, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Strategic Sourcing: Selected Agencies Should Develop Performance Measures on Inclusion of Small Businesses and OMB Should Improve Monitoring (open access)

Strategic Sourcing: Selected Agencies Should Develop Performance Measures on Inclusion of Small Businesses and OMB Should Improve Monitoring

A letter report issued by the Government Accountability Office with an abstract that begins "The Office of Management and Budget (OMB), the General Services Administration (GSA), and selected agencies have taken steps to consider small businesses, including small disadvantaged businesses, in their strategic sourcing efforts. (Small disadvantaged businesses are those unconditionally owned and controlled by socially and economically disadvantaged individuals.) OMB and GSA have developed guidance on strategic sourcing that stresses the importance of including small businesses. GAO's review of documentation for three ongoing government-wide strategic sourcing initiatives showed that GSA considered the inclusion of small businesses in the strategic sourcing process. For example, when developing strategic sourcing initiatives for office supplies and print management, GSA identified the current market share of small businesses with these products and also set aside specific contracts for various categories of small businesses, such as service-disabled veteran-owned small businesses. In addition, GAO's review of agency-wide strategic sourcing initiatives at each of five agencies--Departments of Defense (DOD), specifically Army and the Defense Logistics Agency; Homeland Security (DHS); Housing and Urban Development (HUD); and the Interior and the National Aeronautics and Space Administration (NASA)--showed that the agencies generally considered the inclusion of small businesses."
Date: January 23, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal User Fees: Additional Analyses and Timely Reviews Could Improve Immigration and Naturalization User Fee Design and USCIS Operations (open access)

Federal User Fees: Additional Analyses and Timely Reviews Could Improve Immigration and Naturalization User Fee Design and USCIS Operations

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. Citizenship and Immigration Services (USCIS) announced an increase to its immigration and naturalization application fees by an average of 86 percent, effective July 2007, contributing to a surge in application volume that challenged the agency's pre-adjudicative operations. In July 2007, the incoming application volume increased an unprecedented 100 percent over the prior month and the processing of 1.47 million applications was delayed. GAO was asked to review USCIS's current fee design and compare it to the principles in GAO's user-fee design guide and USCIS's management of operations affected by the new fees, specifically in projecting application volumes and contracting for application processing services. To do so, GAO reviewed legislation and agency documentation; compared the fee design to GAO's principles of effective user-fee design (equity, efficiency, revenue adequacy, and administrative burden); visited processing centers; and interviewed agency officials at these locations and in headquarters."
Date: January 23, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Protecting Defense Technologies: DOD Assessment Needed to Determine Requirement for Critical Technologies List (open access)

Protecting Defense Technologies: DOD Assessment Needed to Determine Requirement for Critical Technologies List

A letter report issued by the Government Accountability Office with an abstract that begins "While the Department of Defense (DOD) took steps to address previously identified weaknesses in updating and maintaining the Militarily Critical Technologies List (MCTL), the list remains outdated and updates have ceased. For example, DOD has solicited users' requirements and feedback on the MCTL, and added a search engine capability to improve navigation of the list and updated each technology section at least once. DOD also determined the list's purpose is to support export control decisions and in October 2008, issued an instruction that (1) recognized the list's usefulness for other DOD programs and activities and (2) outlined the roles, responsibilities, and procedures for updating and maintaining the list. However, in 2011, DOD cut funding for the program from $4 million in prior years to about $1.5 million and ceased MCTL content updates. Subsequently, DOD removed the public version of the list from the Internet, and officials posted a disclaimer for the restricted version noting that the list should only be used for informational purposes as it had not been updated. Similarly, the compendium of emerging technologies is outdated and two sections have not been updated since …
Date: January 23, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Immigration Application Fees: Costing Methodology Improvements Would Provide More Reliable Basis for Setting Fees (open access)

Immigration Application Fees: Costing Methodology Improvements Would Provide More Reliable Basis for Setting Fees

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) U.S. Citizenship and Immigration Services (USCIS) is responsible for granting or denying immigration benefits to individuals. USCIS charges fees for the millions of immigration applications it receives each year to fund the cost of processing and adjudicating them. In February 2007, USCIS completed a study to determine the full costs of its operations and the level at which application fees should be set to recover those costs. USCIS's new fee schedule increased application fees by a weighted average of 86 percent. Almost 96 percent of USCIS's fiscal year 2008 budget of $2.6 billion was expected to have come from fees. GAO was asked to review the methodology USCIS used in its fee review and controls in place over collection and use of fees. In this report, GAO addresses the consistency of the methodology with federal accounting standards and principles and other guidance, including whether key assumptions and methods were sufficiently justified and documented. The report also addresses internal controls USCIS has in place over the collection and use of fees."
Date: January 23, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Tax Administration: Information on Expenses Claimed by Small Business Sole Proprietorships (open access)

Tax Administration: Information on Expenses Claimed by Small Business Sole Proprietorships

A letter report issued by the General Accounting Office with an abstract that begins "Meeting the requirements of tax rules can be especially burdensome to small business sole proprietorships that independently own their businesses. Internal Revenue Service (IRS) data show that, compared to other taxpayer groups, sole proprietorships have more problems complying with their tax obligations. Simplifying how sole proprietorships account for and report expenses may ease their burden and increase compliance. Because of the requesters' interest in alleviating any unnecessary burden that federal tax requirements impose on small businesses, we were asked to provide information on the expenses that sole proprietorships report on IRS's Form 1040 Schedule C--Profit or Loss from Business and on Form 1040 Schedule F--Profit or Loss from Farming. By having information on the expenses reported by sole proprietorships, policymakers may be in a better position to develop alternatives for simplifying how these taxpayers account for and report their expenses."
Date: January 23, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Library of Congress: Special Events Gift Fund Operations and Accountability (open access)

Library of Congress: Special Events Gift Fund Operations and Accountability

Correspondence issued by the General Accounting Office with an abstract that begins "The Chairman of the House Subcommittee on Interior and Related Agencies, Committee on Appropriations, and the Ranking Minority Member, House Subcommittee on Legislative, Committee on Appropriations, requested that we review the Library's Special Events Gift Fund. As agreed, we focused on the Library's analysis supporting its June 2000 decision to increase suggested room contributions associated with the Great Hall effective January 2001, and key policies, procedures, and controls associated with holding the approximately 120 fiscal year 2001 special events that were accounted for in the Gift Fund. Specifically, we agreed to (1) review and comment on the analysis behind the Library's January 2001 increase in the suggested room contributions from outside sponsors of events held in the Great Hall of the Jefferson Building; (2) identify key policies and procedures applicable to requesting, approving, and planning those special events accounted for through the Gift Fund and determine whether the Library is following those policies and procedures; and (3) identify key accounting and control policies and procedures over receipts, expenditures, and the fund balance of the Gift Fund and determine whether the Library is following those policies and procedures."
Date: January 23, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes

Correspondence issued by the General Accounting Office with an abstract that begins "We evaluated fiscal year 2002 activity affecting distributions to the Highway Trust Fund (HTF)."
Date: January 23, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Mine Safety: MSHA's Programs for Ensuring the Safety and Health of Coal Miners Could Be Strengthened (open access)

Mine Safety: MSHA's Programs for Ensuring the Safety and Health of Coal Miners Could Be Strengthened

A statement of record issued by the Government Accountability Office with an abstract that begins "The Chairman, Subcommittee on Labor, HHS and Education, Senate Committee on Appropriations, asked GAO to submit a statement for the record highlighting findings from our 2003 report on how well the Department of Labor's Mine Safety and Health Administration (MSHA) oversees its process for reviewing and approving critical types of mine plans and the extent to which MSHA's inspections and accident investigations processes help ensure the safety and health of underground coal miners."
Date: January 23, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Nonproliferation: Improvements Needed to Better Control Technology Exports for Cruise Missiles and Unmanned Aerial Vehicles (open access)

Nonproliferation: Improvements Needed to Better Control Technology Exports for Cruise Missiles and Unmanned Aerial Vehicles

A letter report issued by the General Accounting Office with an abstract that begins "Cruise missiles and unmanned aerial vehicles (UAV) pose a growing threat to U.S. national security interests as accurate, inexpensive delivery systems for conventional, chemical, and biological weapons. GAO assessed (1) the tools the U.S. and foreign governments use to address proliferation risks posed by the sale of these items and (2) efforts to verify the end use of exported cruise missiles, UAVs, and related technology."
Date: January 23, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Land Acquisitions: Agencies Generally Used Similar Standards and Appraisal Methodologies in CALFED and CVPIA Transactions (open access)

Land Acquisitions: Agencies Generally Used Similar Standards and Appraisal Methodologies in CALFED and CVPIA Transactions

Correspondence issued by the General Accounting Office with an abstract that begins "Since 1994, the CALFED Delta-Bay and Central Valley Project Improvement Act has provided more than $63 million to buy private lands in California for wetlands mitigation and wildlife enhancement. Federal agencies and nonprofit organizations have acquired 101,800 acres--94,300 acres in full ownership and 7,500 acres in partial interest or easements that restrict how land may be used. The three federal agencies and nonprofit organization GAO reviewed use the Uniform Standards for Federal Land Acquisitions for appraisals. All the entities developed and used supplemental appraisal guidance, which was generally consistent across the entities. The agencies and nonprofit organization used similar methodologies with one exception. The National Resources Conservation Service does not consider the land's residual value when making its appraisals as specified in the Uniform Standards."
Date: January 23, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Pipeline Safety: Better Data and Guidance Needed to Improve Pipeline Operator Incident Response (open access)

Pipeline Safety: Better Data and Guidance Needed to Improve Pipeline Operator Incident Response

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Transportation's (DOT) Pipeline and Hazardous Materials Safety Administration (PHMSA) has an opportunity to improve the ability of pipeline operators to respond to incidents by developing a performance-based approach for incident response times. The ability of transmission pipeline operators to respond to incidents--such as leaks and ruptures--is affected by numerous variables, some of which are under operators' control. For example, the use of different valve types (manual valves or "automated" valves that can be closed automatically or remotely) and the location of response personnel can affect the amount of time it takes for operators to respond to incidents. Variables outside of operators' control, such as weather conditions, can also influence incident response time, which can range from minutes to days. GAO has previously reported that a performance-based approach--including goals and associated performance measures and targets--can allow those being regulated to determine the most appropriate way to achieve desired outcomes. In addition, several organizations in the pipeline industry have developed methods for quantitatively evaluating response times to incidents, including setting specific, measurable performance goals. While defining performance measures and targets for incident response can be …
Date: January 23, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Internet Access Tax Moratorium: Revenue Impacts Will Vary by State (open access)

Internet Access Tax Moratorium: Revenue Impacts Will Vary by State

A letter report issued by the Government Accountability Office with an abstract that begins "According to one report, at the end of 2004, some 70 million U.S. adults logged on to access the Internet during a typical day. As public use of the Internet grew from the mid-1990s onward, Internet access became a potential target for state and local taxation. In 1998, Congress imposed a moratorium temporarily preventing state and local governments from imposing new taxes on Internet access. Existing state and local taxes were grandfathered. In amending the moratorium in 2004, Congress required GAO to study its impact on state and local government revenues. This report's objectives are to determine the scope of the moratorium and its impact, if any, on state and local revenues. For this report, GAO reviewed the moratorium's language, its legislative history, and associated legal issues; examined studies of revenue impact; interviewed people knowledgeable about access services; and collected information about eight case study states not intended to be representative of other states. GAO chose the states considering such factors as whether they had taxes grandfathered for different forms of access services and covered different urban and rural parts of the country."
Date: January 23, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Improper Payments: Federal Executive Branch Agencies' Fiscal Year 2007 Improper Payment Estimate Reporting (open access)

Improper Payments: Federal Executive Branch Agencies' Fiscal Year 2007 Improper Payment Estimate Reporting

Correspondence issued by the Government Accountability Office with an abstract that begins "In the fourth year of implementation of the Improper Payments Information Act of 2002 (IPIA), major executive branch agencies reported a total improper payment estimate of about $55 billion for fiscal year 2007. This increase from the prior year estimate of $41 billion was primarily attributable to a component of the Medicaid program reporting improper payments for the first time totaling about $13 billion for fiscal year 2007. We view this increased reporting as a positive step to improve transparency over the full magnitude of improper payments across the federal government. As Congress requested, the objective of this report is to provide summary data and preliminary analysis of the improper payment estimates reported by federal executive branch agencies (federal agencies) in their fiscal year 2007 performance and accountability reports (PAR) or annual reports."
Date: January 23, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Appropriateness of Indian Health Service's Request for Proposals (open access)

Appropriateness of Indian Health Service's Request for Proposals

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the appropriateness of a termination of a 1997 request by the Indian Health Services (IHS) for proposals to provide computed tomographic scanning services for the Blackfeet and Crow Service Units in Montana. GAO found no indication that IHS negotiated in bad faith. GAO's Office of Special Investigations had looked into the case in December 1998. GAO determined that the case was not within the scope of ongoing work and referred the case to the Department of Health and Human Services Office of Inspector General (OIG). A June 1999 report by the OIG concluded that the allegations were unwarranted."
Date: January 23, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Nuclear Nonproliferation: DOE Needs to Reassess Its Program to Assist Weapons Scientists in Russia and Other Countries (open access)

Nuclear Nonproliferation: DOE Needs to Reassess Its Program to Assist Weapons Scientists in Russia and Other Countries

Testimony issued by the Government Accountability Office with an abstract that begins "During the decades before its dissolution, the Soviet Union produced a cadre of scientists and engineers whose knowledge and expertise could be invaluable to countries or terrorist groups trying to develop weapons of mass destruction (WMD). After the Soviet Union's collapse in 1991, many of these scientists suffered significant cuts in pay or lost their government-supported work. To address concerns about unemployed or underemployed Soviet-era weapons scientists, the Department of Energy (DOE) established the Initiatives for Proliferation Prevention (IPP) program in 1994 to engage former Soviet weapons scientists in nonmilitary work in the short term and create private sector jobs for these scientists in the long term. GAO was asked to assess (1) DOE's reported accomplishments for the IPP program, (2) DOE's exit strategy for the program, and (3) the extent to which the program has experienced annual carryovers of unspent funds and the reasons for any such carryovers. In December 2007, GAO issued a report--Nuclear Nonproliferation: DOE's Program to Assist Weapons Scientists in Russia and Other Countries Needs to Be Reassessed, (GAO-08-189)--that addressed these matters. To carry out its work, GAO, among other things, analyzed DOE policies, …
Date: January 23, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Highlights of a GAO Forum: Global Competitiveness: Implications for the Nation's Higher Education System (open access)

Highlights of a GAO Forum: Global Competitiveness: Implications for the Nation's Higher Education System

Other written product issued by the Government Accountability Office with an abstract that begins "The United States has long been one of the most desired higher education destinations for international students. Students from other countries bring needed skills to the increasingly knowledge-based U.S. economy, build bridges between the United States and their own countries, and make other valuable contributions. Yet recent trends and changes after September 11, 2001, have raised concerns about whether the United States will continue to attract an appropriate share of talented international students to its universities and to its workforce after they graduate. In order to better understand issues related to global competitiveness and international students, the Comptroller General convened selected national leaders and experts in September 2006 to discuss current trends in international student enrollment in the United States and abroad. Participants were asked to explore (1) what is known about the potential impact of these trends, (2) challenges the United States faces in attracting international students, and (3) policies and strategies the country can pursue to compete for international students while also maintaining the nation's security. Invitees to the forum included experts from government, universities, research institutions, higher education organizations, and industry."
Date: January 23, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library