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Financial Audit: Accounting and Internal Control Issues Identified During GAO's 2000 FDIC Financial Statement Audits
Correspondence issued by the General Accounting Office with an abstract that begins "In May 2001, GAO issued its opinions on the calendar year 2000 financial statements of the Bank Insurance Fund, Savings Association Insurance Fund, and FSLIC Resolution Fund. GAO also issued its opinion on the effectiveness of the Federal Deposit Insurance Corporation's (FDIC) internal control as of December 31, 2000, and its evaluation of FDIC's compliance with selected provisions of laws and regulations for the three funds for the year ended December 31, 2000. This report reviews the internal control weaknesses identified during GAO's audits of the 2000 financial statements, and recommends improvements to address those weaknesses. GAO found that FDIC has several internal control weaknesses related to financial reporting, including the execution of transactions. The weaknesses concern its asset valuation process and its allocation and recovery expenses. Specifically, GAO found that (1) errors in valuing receivership assets caused both overstatements and understatements in determining the allowance for loss related to receivables; (2) a calculation error in valuing equity partnership assets caused an overstatement in the allowance for loss related to other assets; and (3) incorrect operating expense amounts were allocated and recovered, which resulted in the incorrect distribution …
Date:
June 28, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Information Security: Agencies Need to Implement Consistent Processes In Authorizing Systems for Operation
A letter report issued by the General Accounting Office with an abstract that begins "The Office of Management and Budget (OMB) requires agencies to certify the security controls of their information systems and to formally authorize and accept the risk associated with their operation (a process known as accreditation). These processes support requirements of the Federal Information Security Management Act of 2002 (FISMA). Further, OMB requires agencies to report the number of systems authorized following certification and accreditation as one of the key FISMA performance measures. In response to the Congressional request, GAO (1) identified existing governmentwide requirements and guidelines for certifying and accrediting information systems, (2) determined the extent to which agencies have reported their systems as certified and accredited, and (3) assessed whether their processes provide consistent, comparable results and adequate information for authorizing officials."
Date:
June 28, 2004
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Public Transportation: Opportunities Exist to Improve the Communication and Transparency of Changes Made to the New Starts Program
A letter report issued by the Government Accountability Office with an abstract that begins "The Transportation Equity Act for the 21st Century (TEA-21) and subsequent legislation authorized about $13.5 billion in guaranteed funding for the Federal Transit Administration's (FTA) New Starts program, which is used to select fixed guideway transit projects, such as rail and trolley projects, and to award full funding grant agreements (FFGA). GAO assessed the New Starts process for the fiscal year 2006 cycle. GAO identified (1) the number of projects that were evaluated, rated, and proposed for new FFGAs and the proposed funding commitments in the administration's budget request; (2) changes FTA has made to the New Starts application, evaluation, rating, and oversight processes since the fiscal year 2001 evaluation cycle and how these changes have been communicated to project sponsors; and (3) how FTA developed the measures used to evaluate and rate projects from the criteria outlined in TEA-21 and how those measures are used in the rating process."
Date:
June 28, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
FBI Official's Congressional Testimony Was Inaccurate Because He Failed to Present Certain Information That Had Been Made Available to Him About the Wen Ho Lee Investigation
Correspondence issued by the General Accounting Office with an abstract that begins "This report discusses information that the Federal Bureau of Investigation (FBI) provided to Congress on its investigation of Wen Ho Lee, a scientist formerly employed at the Los Alamos National Laboratory. GAO focuses on whether the congressional testimony of Neil J. Gallagher, Assistant Director of the FBI's National Security Committee, was false or purposely misleading. GAO found that part of Mr. Gallagher's testimony before the Senate Committee on Governmental Affairs, in which he expressed full confidence in an administrative inquiry by the Department of Energy, was inaccurate and misleading. Mr. Gallagher had ample opportunity to know and should have known that the FBI's Albuquerque Field Office had concerns about the administrative inquiry. Although GAO concluded that Mr. Gallagher's testimony was inaccurate, GAO was unable to determine whether he intentionally misled the Committee."
Date:
June 28, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Environmental Compliance and Enforcement: EPA's Effort to Improve and Make More Consistent Its Compliance and Enforcement Activities
Testimony issued by the Government Accountability Office with an abstract that begins "The Environmental Protection Agency (EPA) enforces the nation's environmental laws and regulations through its Office of Enforcement and Compliance Assurance (OECA). While OECA provides overall direction on enforcement policies and occasionally takes direct enforcement action, many enforcement responsibilities are carried out by EPA's 10 regional offices. In addition, these offices oversee the enforcement programs of state agencies that have been delegated the authority to enforce federal environmental protection regulations. This testimony is based on GAO's reports on EPA's enforcement activities issued over the past several years and on observations from ongoing work that is being performed at the request of the Senate Committee on Environment and Public Works, and the Subcommittee on Interior, Environment and Related Agencies, House Committee on Appropriations. GAO's previous reports examined the (1) consistency among EPA regions in carrying out enforcement activities, (2) factors that contribute to any inconsistency, and (3) EPA's actions to address these factors. Our current work examines how EPA, in consultation with regions and states, sets priorities for compliance and enforcement and how the agency and states determine respective compliance and enforcement roles and responsibilities and allocate resources for these …
Date:
June 28, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Medicaid Financing: States' Use of Contingency-Fee Consultants to Maximize Federal Reimbursements Highlights Need for Improved Federal Oversight
A letter report issued by the Government Accountability Office with an abstract that begins "Medicaid--the federal-state health care financing program covering nearly 54 million low-income people at a cost of $276 billion in fiscal year 2003--is by its size and structure at risk of waste and exploitation. Because of challenges inherent in overseeing the program, administered federally by the Centers for Medicare & Medicaid Services (CMS), GAO in 2003 added Medicaid to its list of high-risk federal programs. To help administer the program, states may employ consultants in a number of roles, sometimes under contracts whereby payment is contingent upon the consultant's performance. GAO was asked to report on states' use of contingency-fee consultants. GAO examined the extent to which (1) states are using contingency-fee consultants for projects to maximize federal Medicaid reimbursements, (2) claims from contingency-fee projects in selected states are consistent with federal law and policy, and (3) states and CMS are overseeing claims from such projects."
Date:
June 28, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Information Concerning the Arming of Commercial Pilots
Correspondence issued by the General Accounting Office with an abstract that begins "Although pilots and other crew members are currently prohibited from carrying weapons on-board aircraft, the Aviation and Transportation Security Act raises the possibility of arming pilots in the future. In responses to a congressional request, GAO provided information on reasons for and against allowing pilots to carry firearms in the cockpit; questions to be addressed if pilots were armed; and possible alternatives to arming pilots, such as providing them with less than lethal weapons. Proponents' and opponents' views on firearms in the cockpit fall into four categories: the potential effectiveness, risk, and cost-effectiveness of pilots carrying weapons, and policy issues that would arise if pilots were allowed to carry weapons. GAO concluded that without additional research, the potential benefits, risks, and costs of using weapons on aircraft cannot be fully determined."
Date:
June 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Freedom of Information Act: Key Website Is Generally Reliable, but Action Is Needed to Ensure Completeness of Its Reports
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Justices (Justice) website called FOIA.gov presents data from agencies annual Freedom of Information Act (FOIA) reports. Agencies submit their annual reports to Justice in print and in electronic form and Justice posts the electronic data onto the website. For fiscal year 2010, the data GAO reviewed on the website were generally consistent with the data in the agencies print versions. According to Justice officials, the department has taken steps to ensure accuracy and consistency of the data. These steps include providing annual training to agency personnel who are responsible for preparation of the FOIA annual reports and posting guidance for report completion and submission on the Office of Information Policy website. In addition, the department has implemented checks to ensure data consistency between the two report versions. Specifically, it has developed and provided agencies with a tool to be used in creating the electronic version for the website. The tool contains features that assist agencies in compiling their data and math checks to help ensure consistency. Further, Justice officials have a checklist they use as a guide for checking the consistency of the …
Date:
June 28, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Telework: Office of Personnel Management's 2012 Telework Report Shows Opportunities for Improvement
Correspondence issued by the Government Accountability Office with an abstract that begins ""
Date:
June 28, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Medicare Ultrasound Procedures: Consideration of Payment Reforms and Technician Qualification Requirements
A letter report issued by the Government Accountability Office with an abstract that begins "Medicare spending on imaging services, among which are ultrasound procedures that use sound waves to facilitate diagnosis, nearly doubled from 1999 to 2004. The Congress required GAO to examine Medicare's payment methods for ultrasound procedures and whether the technicians that conduct them--called sonographers--should be subject to qualification standards, such as having to undergo a certification process called credentialing. This report addresses (1) the ultrasound procedures commonly used to diagnose medical conditions of Medicare beneficiaries, particularly for beneficiaries in a skilled nursing facility (SNF), (2) the financial impact of changing how Medicare pays for ultrasound exams and associated equipment and ambulance transportation for beneficiaries in a SNF, and (3) the factors for the Centers for Medicare & Medicaid Services (CMS) to consider in determining whether to establish credentialing or other requirements for sonographers. For this review, GAO analyzed Medicare claims data and conducted interviews and literature reviews."
Date:
June 28, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Executive Office of the President: Analysis of Mandated Report on Key Information Technology Areas
Correspondence issued by the General Accounting Office with an abstract that begins "Congress limited the Executive Office of the President's use of systems modernization funds until the White House gave Congress a report that included an enterprise architecture, a description of information technology (IT) capital planning and investment control processes, a capital investment plan, and an IT human capital plan. The White House submitted its report to Congress in March 2002. GAO reviewed the report and found progress in the following four areas: (1) developing an officewide blueprint for modernizing its enterprise architecture; (2) defining officewide IT capital planning and investment control processes for implementing the enterprise architecture consistent with best practices; (3) correcting existing system problems and introducing infrastructure upgrades consistent with its defined technical rules and definitions; and (4) facilitating ongoing and planned efforts to complete the enterprise architecture, expand the capital planning and investment process, and manage the implementation of its fiscal year 2002 and 2003 capital investment plans. The White House has also begun using effective IT human capital management practices. Theses efforts should be considered a work in progress rather than a completed task. Therefore, the success of the White House's modernization effort depends on …
Date:
June 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Aviation Security: TSA Has Made Progress but Faces Challenges in Meeting the Statutory Mandate for Screening Air Cargo on Passenger Aircraft
A letter report issued by the Government Accountability Office with an abstract that begins "Billions of pounds of cargo are transported on U.S. passenger flights annually. The Department of Homeland Security's (DHS) Transportation Security Administration (TSA) is the primary federal agency responsible for securing the air cargo system. The 9/11 Commission Act of 2007 mandated DHS to establish a system to screen 100 percent of cargo flown on passenger aircraft by August 2010. As requested, GAO reviewed TSA's progress in meeting the act's screening mandate, and any related challenges it faces for both domestic (cargo transported within and from the United States) and inbound cargo (cargo bound for the United States). GAO reviewed TSA's policies and procedures, interviewed TSA officials and air cargo industry stakeholders, and conducted site visits at five U.S. airports, selected based on size, among other factors."
Date:
June 28, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Internal Revenue Service: Status of GAO Financial Audit and Related Financial Management Recommendations
A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) has made significant progress in improving its internal controls and financial management since its first financial statement audit in 1992, as evidenced by 12 consecutive years of clean audit opinions on its financial statements, the resolution of several material control deficiencies, and actions resulting in the closure of over 300 financial management recommendations. This progress has been the result of hard work throughout IRS and sustained commitment at the top levels of the agency. However, IRS still faces significant financial management challenges in (1) resolving its remaining material weaknesses and significant deficiency in internal control, (2) developing outcome-oriented performance metrics, and (3) correcting numerous other control deficiencies, especially those relating to safeguarding tax receipts and taxpayer information. At the beginning of GAOs audit of IRSs fiscal year 2011 financial statements, 77 recommendations from prior audits remained open because IRS had not fully addressed the underlying issues. During the fiscal year 2011 financial audit, IRS took actions that GAO considered sufficient to close 38 recommendations. At the same time, GAO identified additional control deficiencies resulting in 30 new recommendations. In total, 69 …
Date:
June 28, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
National Nuclear Security Administration: Laboratories' Indirect Cost Management Has Improved, but Additional Opportunities Exist
A letter report issued by the Government Accountability Office with an abstract that begins "The National Nuclear Security Administrations (NNSA) management and operating (M&O) contractors differ in how they classify and allocate indirect costs at NNSA laboratories. Although different approaches are allowed by Cost Accounting Standards, these differences limit the ability to compare program costs across the laboratories. Recognizing the limitations of its current cost data, the Department of Energy (DOE) and NNSA are implementing the Institutional Cost Reporting initiative intended to create a standardized report of certain costs, including many indirect costs. However, DOE is uncertain how it will use the data gathered by this initiative, and these efforts may provide only limited improvements because the data will continue to only be reported at an aggregate level."
Date:
June 28, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Military Operations: Recent Campaigns Benefited from Improved Communications and Technology, but Barriers to Continued Progress Remain
A letter report issued by the General Accounting Office with an abstract that begins "Recent U.S. combat operations in Kosovo, Afghanistan, and Iraq benefited from new Department of Defense (DOD) strategies and technologies, such as improvements in force networks and increased use of precision weapons, designed to address changes in the security environment resulting from the continuing terrorist threat and the advent of the information age. Based on the authority of the Comptroller General, GAO reviewed these conflicts, with a focus on bombing operations, to gain insight into the changes being implemented by DOD. This report focuses on (1) assessing the impact on operational effectiveness of improvements in force networks and in the use of precision weapons and (2) identifying key barriers to continued progress."
Date:
June 28, 2004
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Medicaid: States Reported That Citizenship Documentation Requirement Resulted in Enrollment Declines for Eligible Citizens and Posed Administrative Burdens
A letter report issued by the Government Accountability Office with an abstract that begins "The Deficit Reduction Act of 2005 (DRA) included a provision that requires states to obtain documentary evidence of U.S. citizenship or nationality when determining eligibility of Medicaid applicants and current beneficiaries; self-attestation of citizenship and nationality is no longer acceptable. The Centers for Medicare & Medicaid Services (CMS) issued regulations states must follow in obtaining this documentation. Interested parties have raised concerns that efforts to comply with the requirement will cause eligible citizens to lose access to Medicaid coverage and will be costly for states to implement. GAO was asked to examine how the requirement has affected individuals' access to Medicaid benefits and assess the administrative and fiscal effects of implementing the requirement. To do this work, GAO surveyed state Medicaid offices in the 50 states and the District of Columbia about their perspectives on access issues and the administrative and fiscal effects of the requirement. GAO obtained complete responses from 44 states representing 71 percent of national Medicaid enrollment in fiscal year 2004. GAO also reviewed federal laws, regulations, and CMS guidance."
Date:
June 28, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Information Security: Cyber Threats Facilitate Ability to Commit Economic Espionage
Testimony issued by the Government Accountability Office with an abstract that begins "The nation faces an evolving array of cyber-based threats arising from a variety of sources. These sources include criminal groups, hackers, terrorists, organization insiders, and foreign nations engaged in crime, political activism, or espionage and information warfare. These threat sources vary in terms of the capabilities of the actors, their willingness to act, and their motives, which can include monetary gain or political advantage, among others. Moreover, potential threat actors have a variety of attack techniques at their disposal, which can adversely affect an organizations computers or networks and be used to intercept or steal valuable information. The magnitude of the threat is compounded by the ever-increasing sophistication of cyber attack techniques, such as attacks that may combine multiple techniques. Using these techniques, threat actors may target individuals and businesses, resulting in, among other things, loss of sensitive personal or proprietary information."
Date:
June 28, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Workforce Investment Act: Additional Actions Would Further Improve the Workforce System
Testimony issued by the Government Accountability Office with an abstract that begins "Since the Workforce Investment Act's (WIA) enactment in 1998, GAO has issued numerous reports that included recommendations regarding many aspects of WIA, including performance measures and accountability, funding formulas and spending, one-stop centers, and training, as well as services provided to specific populations, such as dislocated workers, youth, and employers. Collectively, these studies employed an array of data collection techniques, including surveys to state and local workforce officials and private sector employers; site visits; interviews with local, state, and Labor officials; and analysis of Labor data and documents. This testimony draws upon the results of these reports, issued between 2000 and 2007, as well as GAO's ongoing work on one-stop infrastructure, and discusses issues raised and recommendations made. Specifically, the testimony addresses (1) progress made by federal, state, and local officials in implementing key provisions of WIA; and (2) challenges that remain in implementing an integrated employment and training system."
Date:
June 28, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Medicaid: States' Efforts to Maximize Federal Reimbursements Highlight Need for Improved Federal Oversight
Testimony issued by the Government Accountability Office with an abstract that begins "Medicaid--the federal-state health care financing program covering almost 54 million low-income people at a cost of $276 billion in fiscal year 2003--is by its size and structure at significant risk of waste and exploitation. Because of challenges inherent in overseeing the program, which is administered federally by the Centers for Medicare & Medicaid Services (CMS), GAO added Medicaid to its list of high-risk federal programs in 2003. Over the years, states have found various ways to maximize federal Medicaid reimbursements, sometimes using consultants paid a contingency fee to help them do so. From earlier work and a report issued today (GAO-05-748), GAO's testimony addresses (1) how some states have inappropriately increased federal reimbursements; (2) some ways states have increased federal reimbursements for school-based Medicaid services and administrative costs; and (3) how states are using contingency-fee consultants to maximize federal Medicaid reimbursements and how CMS is overseeing states' efforts."
Date:
June 28, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Nuclear Weapons: DOE Needs to Improve Oversight of the $5 Billion Strategic Computing Initiative
A chapter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the status of the Department of Energy's (DOE) Accelerated Strategic Computing Initiative (ASCI), focusing on: (1) whether the program is meeting its key milestones and whether hardware and software developments are adequate to date; (2) whether the program is within its projected budget; and (3) what key technical risks the program faces."
Date:
June 28, 1999
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Research: Observations on the Small Business Innovation Research Program
Testimony issued by the Government Accountability Office with an abstract that begins "Since it was established in 1982, GAO has consistently reported on the success of the Small Business Innovation Research (SBIR) program in benefiting small, innovative companies, strengthening their role in federal research and development (R&D), and helping federal agencies achieve their R&D goals. However, through these reviews GAO has also identified areas where action by participating agencies or the Congress could build on the program's successes and improve its operations. This statement for the record summarizes the program's successes and improvements over time, as well as the continuing challenge of assessing the long term results of the program."
Date:
June 28, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Clean Water Act: Proposed Revisions to EPA Regulations to Clean Up Polluted Waters
Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed proposed revisions to Environmental Protection Agency (EPA) regulations to clean up polluted waters, focusing on: (1) the reasonableness of EPA's economic analyses for the Unfunded Mandates Reform Act of 1995 and the Regulatory Flexibility Act; and (2) whether EPA's determinations under the two proposed regulations were adequately supported."
Date:
June 28, 2000
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Medicare Contracting Reform: Opportunities and Challenges in Contracting for Claims Administration Services
Testimony issued by the General Accounting Office with an abstract that begins "Discussions about how to reform and modernize the Medicare Program have, in part, focused on whether the structure that was adopted in 1965 is optimal today. Questions have been raised about whether the program could benefit from changes to the way that Medicare's claims processing contractors are chosen and the jobs they do. Medicare could benefit from full and open competition and its relative flexibility to promote better performance and accountability. If the current limits on Medicare contracting authority are removed, the Centers for Medicare and Medicaid Services could (1) select contractors on a competitive basis from a broader array of entities capable of performing needed program activities, (2) issue contracts for discrete program functions to improve contractor performance through specialization, (3) pay contractors based on how well they perform rather than simply reimbursing them for their costs, and (4) terminate poor performers more efficiently."
Date:
June 28, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Homeland Security: New Department Could Improve Coordination but May Complicate Priority Setting
Testimony issued by the General Accounting Office with an abstract that begins "Since the terrorist attacks on September 11, 2001, and the subsequent anthrax incidents, there has been concern about the ability of the federal government to prepare for and coordinate an effective public health response given the broad distribution of responsibility for that task at the federal level. More then 20 federal departments and agencies carry some responsibility for bioterrorism preparedness and response. The President's proposed Homeland Security Act of 2002 would bring many of these federal entities with homeland security responsibilities--including public health preparedness and response--into one department to mobilize and focus assets and resources at all levels of government. The proposed reorganization has the potential to assist in the coordination of public health preparedness and response programs at the federal, state, and local levels. There are concerns, however, about the proposed transfer of control of public health assistance programs that have both basic public health and homeland security functions from Health and Human Services to the new department. Transferring control over these programs, including priority setting, to the new department has the potential to disrupt some programs critical to basic public health responsibilities. The President's proposal is …
Date:
June 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library