Food Stamp Program: Data on Assistance for the Elderly (open access)

Food Stamp Program: Data on Assistance for the Elderly

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Food Stamp Program and its state activities to increase older Americans' participation and the number of elderly food stamp participants in each state."
Date: June 28, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Management Report: Improvements Are Needed in IRS's Internal Controls and Compliance with Laws and Regulations (open access)

Management Report: Improvements Are Needed in IRS's Internal Controls and Compliance with Laws and Regulations

Correspondence issued by the Government Accountability Office with an abstract that begins "The purpose of this report is to present internal control and compliance issues identified during our audit of IRS's financial statements as of, and for the fiscal year ending, September 30, 2009, for which we do not already have any recommendations outstanding. Although not all of these issues were discussed in our report on the results of our fiscal year 2009 financial statement audit, they all warrant IRS management's attention."
Date: June 28, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Rebuilding Iraq: Resource, Security, Governance, Essential Services, and Oversight Issues (open access)

Rebuilding Iraq: Resource, Security, Governance, Essential Services, and Oversight Issues

Correspondence issued by the General Accounting Office with an abstract that begins "Rebuilding Iraq is a U.S. national security and foreign policy priority. According to the President, the United States intends to help Iraq achieve democracy and freedom and has a vital national interest in the success of free institutions in Iraq. As of April 30, 2004, billions of dollars in grants, loans, assets, and revenues from various sources have been made available or pledged to the reconstruction of Iraq. The United States, along with its coalition partners and various international organizations and donors, has embarked on a significant effort to rebuild Iraq following multiple wars and decades of neglect by the former regime. The Coalition Provisional Authority (CPA), established in May 2003, was the U.N.-recognized coalition authority led by the United States and the United Kingdom that was responsible for the temporary governance of Iraq. Specifically, the CPA wasresponsible for overseeing, directing, and coordinating the reconstruction effort. On June 28, 2004, the CPA transferred power to a sovereign Iraqi interim government, and the CPA officially dissolved. To pave the way for this transfer, the CPA helped the Iraq Governing Council develop the Law of Administration for the State of …
Date: June 28, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Mission Iraq: State and DOD Face Challenges in Finalizing Support and Security Capabilities (open access)

Mission Iraq: State and DOD Face Challenges in Finalizing Support and Security Capabilities

Testimony issued by the Government Accountability Office with an abstract that begins "The Departments of State (State) and Defense (DOD) planned for a civilian-led presence in Iraq consisting of more than 16,000 personnel at 14 sites in fiscal year 2012. As of May 2012, State and DOD were reassessing the Mission Iraq presence, and State had a plan to reduce the presence to 11,500 personnel at 11 sites by the end of fiscal year 2013. Even with the reductions, Mission Iraq would remain the largest U.S. diplomatic presence in the world. State and DOD allocated an estimated $4 billion for the civilian-led presence for fiscal year 2012, 93 percent of which was for security and support costs. In addition, State requested $1.9 billion in police and military assistance and $471 million in other foreign assistance for fiscal year 2012. State officials said they are lowering their fiscal year 2012 and 2013 budget estimates as a result of reducing the presence."
Date: June 28, 2012
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Management Report: Improvements Needed in Controls over the Preparation of the U.S. Consolidated Financial Statements (open access)

Management Report: Improvements Needed in Controls over the Preparation of the U.S. Consolidated Financial Statements

A letter report issued by the Government Accountability Office with an abstract that begins "During its audit of the fiscal year 2012 consolidated financial statements of the U.S. government (CFS), GAO identified new and continuing control deficiencies in the Department of the Treasury's (Treasury) and the Office of Management and Budget's (OMB) processes used to prepare the CFS. These control deficiencies contributed to material weaknesses in internal control over the federal government's ability to"
Date: June 28, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Independent Standard-Setting Process for Establishing Accounting Standards for Private-Sector Entities (open access)

Independent Standard-Setting Process for Establishing Accounting Standards for Private-Sector Entities

Correspondence issued by the General Accounting Office with an abstract that begins "On March 31, 2004, the Financial Accounting Standards Board (FASB) issued an exposure document on a proposed Statement, Share-Based Payment, an Amendment of FASB Statements No. 123 and 95, which addresses the accounting for compensation to employees in the form of equity shares, including stock options. GAO recognizes that this is a complex and controversial issue on which reasonable people can and do disagree. In light of the above, there has been a renewed interest for the Congress to legislate accounting rules for stock options. Notwithstanding our and others' views on the merits of various accounting methods for stock options, GAO believes that the principle of independence, both in fact and in appearance, is essential to the credibility of and confidence in any authoritative standard-setting processes. With respect to the role of FASB in this and other areas, we support its efforts, as the Securities and Exchange Commission's (SEC) designated independent private-sector standard-setting body, to identify issues for consideration, prepare exposure documents, conduct outreach efforts and solicit comments on exposure documents, and consider the resulting comments in finalizing and issuing new accounting standards. This time-tested and proven deliberative …
Date: June 28, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Farm Loan Programs: GAO Reports on USDA Lending Practices (open access)

Farm Loan Programs: GAO Reports on USDA Lending Practices

Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to a Congressional request for information relating to a June 13, 2006 Congressional hearing on the U.S. Department of Agriculture's (USDA) farm loan programs. In particular, the May 16, 2006 letter requested that we summarize our findings from the 1990s through 2002 on USDA's farm loan programs. Congress also requested that we provide any GAO opinions on the current management and status of the loan programs and identify any matters that Congress should consider."
Date: June 28, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Personnel Practices: Conversions of Employees from Political to Career Positions May 2005-May 2009 (open access)

Personnel Practices: Conversions of Employees from Political to Career Positions May 2005-May 2009

A letter report issued by the Government Accountability Office with an abstract that begins "Political appointees in the federal government sometimes seek appointments to career competitive and other positions which, unlike political appointments, do not terminate at the end of an administration. Federal agencies must use appropriate authorities and follow proper procedures in making these conversions. GAO was asked to determine for departments and selected agencies (1) the number and characteristics of all political to career conversions occurring during the period from May 1, 2005, through May 30, 2009, and (2) whether appropriate authorities were used and proper procedures were followed in making these conversions at the GS-12 level and above."
Date: June 28, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Foreclosure Mitigation: Agencies Could Improve Effectiveness of Federal Efforts with Additional Data Collection and Analysis (open access)

Foreclosure Mitigation: Agencies Could Improve Effectiveness of Federal Efforts with Additional Data Collection and Analysis

A letter report issued by the Government Accountability Office with an abstract that begins "In an effort to help the millions of homeowners struggling to keep their homes, a range of federal programs have offered relief in the form of loan modifications and refinancing into loans with lower interest rates, among other things. Under Treasury’s Home Affordable Modification Program (HAMP), initiated in early 2009, servicers have modified almost 1 million loans between 2009 and 2011. During the same period, servicers modified nearly 1 million additional loans under programs administered by the Departments of Agriculture (USDA) and Veterans Affairs (VA), Federal Housing Administration (FHA), and Fannie Mae and Freddie Mac (the enterprises). Servicers have also modified about 2.1 million loans under nonfederal loan modification programs resulting in a total of about 4 million modifications between 2009 and 2011. However, a large number of borrowers have sought assistance, but were unable to receive a modification. For example, approximately 2.8 million borrowers had their HAMP loan modification application denied or their trial loan modification canceled. Further, the volume of federal modifications has declined since 2010. Recent efforts have expanded refinancing programs. However, low participation rates in FHA’s program raise questions about the need …
Date: June 28, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Literacy: A Federal Certification Process for Providers Would Pose Challenges (open access)

Financial Literacy: A Federal Certification Process for Providers Would Pose Challenges

A letter report issued by the Government Accountability Office with an abstract that begins "Financial literacy plays an important role in helping ensure the financial health and stability of individuals and families, and efforts to improve consumers' financial literacy have grown in recent years. Currently, hundreds of nonprofit, private, and governmental entities provide some form of financial education to Americans. The federal government does not certify or approve organizations in general that provide financial literacy, although the U.S. Trustee Program and the Department of Housing and Urban Development (HUD) have approval processes for financial literacy providers for the purposes of meeting requirements of, respectively, the bankruptcy process and certain housing programs. In response to a mandate in the Dodd-Frank Wall Street Reform and Consumer Protection Act, this report addresses (1) what is known about which methods and strategies are effective for improving financial literacy, and (2) the feasibility of a process for certifying financial literacy providers. To address these objectives, GAO reviewed relevant literature, focusing on evidence-based evaluations of financial literacy programs or approaches; conducted interviews in the federal, nonprofit, private, and academic sectors; and examined the lessons learned from the approval processes of the Trustee Program and HUD."
Date: June 28, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Social Security Administration: Effective Date of Application for Supplemental Security Income Benefits (open access)

Social Security Administration: Effective Date of Application for Supplemental Security Income Benefits

Other written product issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Social Security Administration's (SSA) new rule on the effective date of application for Supplemental Security Income benefits. GAO noted that: (1) the rule implements section 204 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, which changes the date a social security application is effective so that the earliest month for which benefits can be paid is the month following the month in which the application is filed; (2) previously, benefits were prorated for the month in which the application was filed; (3) the rule makes changes concerning emergency advance payments, interim assistance reimbursements, and in the definition of eligible spouse; and (4) SSA complied with applicable requirements in promulgating the rule."
Date: June 28, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
NOAA: Overview of the Strategy, Execution, and Evaluation Budgeting Process (open access)

NOAA: Overview of the Strategy, Execution, and Evaluation Budgeting Process

Correspondence issued by the Government Accountability Office with an abstract that begins "In 2011, the National Oceanic and Atmospheric Administration (NOAA) implemented a new budget development and execution process called Strategy Execution and Evaluation (SEE). This process includes seven steps, generally referred to by the names of the documents that capture the decisions made at that step. The first four steps in a SEE cycle cover planning, budget formulation, and budget submission, and the last three steps cover budget execution and performance evaluation. The seven steps are as follows:"
Date: June 28, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Farm Programs: USDA Needs to Do More to Prevent Improper Payments to Deceased Individuals (open access)

Farm Programs: USDA Needs to Do More to Prevent Improper Payments to Deceased Individuals

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2007, the Department of Agriculture's (USDA) Farm Service Agency (FSA), which administers various programs for farmers that help support farm incomes and provide disaster assistance, has established procedures for preventing improper payments to deceased individuals, including, on a quarterly basis, matching payments to program participants with the Social Security Administration's (SSA) data on deceased individuals. In addition, FSA state and county offices review and verify whether payments made to deceased individuals are proper or improper. Overall, these procedures have enabled FSA to identify thousands of deceased individuals who were paid $3.3 million in improper payments after their dates of death, of which FSA has recovered approximately $1 million. GAO reviewed a generalizable random sample of payments to deceased individuals that FSA identified as proper and found that 9 percent did not have sufficient support to be coded as proper. More monitoring to ensure that county offices' coding of payments is supported by documentation could help reduce the error rate."
Date: June 28, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Homeland Security: Prospects For Biometric US-VISIT Exit Capability Remain Unclear (open access)

Homeland Security: Prospects For Biometric US-VISIT Exit Capability Remain Unclear

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) has spent and continues to invest hundreds of millions of dollars each year in its U.S. Visitor and Immigrant Status Indicator Technology (US-VISIT) program to collect, maintain, and share information on selected foreign nationals who enter and exit the United States at over 300 air, sea, and land ports of entry (POEs). The program uses biometric identifiers (digital finger scans and photographs) to screen people against watch lists and to verify that a visitor is the person who was issued a visa or other travel document. GAO's testimony addresses the status of US-VISIT entry and exit capabilities and DHS's management of past and future exit efforts. In developing its testimony, GAO drew from eight prior reports on US-VISIT as well as ongoing work for the committee."
Date: June 28, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
The Chief Operating Officer Concept and its Potential Use as a Strategy to Improve Management at the Department of Homeland Security (open access)

The Chief Operating Officer Concept and its Potential Use as a Strategy to Improve Management at the Department of Homeland Security

Correspondence issued by the General Accounting Office with an abstract that begins "In a May 18, 2004 letter, the Chairman of the House Select Committee on Homeland Security observed that many management and integration challenges remain at the Department of Homeland Security (DHS) and to strengthen the departmentwide reforms and transformation underway at DHS the Select Committee is considering options such as the Chief Operating Officer (COO) concept to help address these challenges. This letter describes the roles and responsibilities of an effective COO and presents certain options that could serve to strengthen and streamline management functions in a department as large and diverse as DHS. As agreed, we have summarized our reports on the COO concept, organizational transformation, as well as DHS's management and transformation challenges."
Date: June 28, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Highway Finance: States' Expanding Use of Tolling Illustrates Diverse Challenges and Strategies (open access)

Highway Finance: States' Expanding Use of Tolling Illustrates Diverse Challenges and Strategies

A letter report issued by the Government Accountability Office with an abstract that begins "Congestion is increasing rapidly across the nation and freight traffic is expected to almost double in 20 years. In many places, decision makers cannot simply build their way out of congestion, and traditional revenue sources may not be sustainable. As the baby boom generation retires and the costs of federal entitlement programs rise, sustained, large-scale increases in federal highway grants seem unlikely. To provide the robust growth that many transportation advocates believe is required to meet the nation's mobility needs, state and local decision makers in virtually all states are seeking alternative funding approaches. Tolling (charging a fee for the use of a highway facility) provides a set of approaches that are increasingly receiving closer attention and consideration. This report examines tolling from a number of perspectives, namely: (1) the promise of tolling to enhance mobility and finance highway transportation, (2) the extent to which tolling is being used and the reasons states are using or not using this approach, (3) the challenges states face in implementing tolling, and (4) strategies that can be used to help states address tolling challenges. GAO is not making any …
Date: June 28, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: An Analysis of the Special Operations Command's Management of Weapon System Programs (open access)

Defense Acquisitions: An Analysis of the Special Operations Command's Management of Weapon System Programs

A letter report issued by the Government Accountability Office with an abstract that begins "Special Operations Command's (SOCOM) duties have greatly increased since the attacks of September 11, 2001. Today, Special Operations Forces are at work in Afghanistan and Iraq, and SOCOM has been assigned to lead U.S. efforts in the Global War on Terrorism. SOCOM's acquisitions budget has also greatly increased in this period--more than doubling from $788 million in 2001 to approximately $1.91 billion in 2006. In light of SOCOM's expanded duties, Congress requested that GAO review SOCOM's management of its acquisition programs. GAO's evaluation includes an assessment of: the types of acquisition programs SOCOM has undertaken since 2001 and whether the programs are consistent with its mission; the extent to which SOCOM's programs have progressed as planned; and the challenges SOCOM faces in managing its acquisition programs."
Date: June 28, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Social Media: Federal Agencies Need Policies and Procedures for Managing and Protecting Information They Access and Disseminate (open access)

Social Media: Federal Agencies Need Policies and Procedures for Managing and Protecting Information They Access and Disseminate

A letter report issued by the Government Accountability Office with an abstract that begins "Federal agencies increasingly use recently developed Internet technologies that allow individuals or groups to create, organize, comment on, and share online content. The use of these social media services-- including popular Web sites like Facebook, Twitter, and YouTube-- has been endorsed by President Obama and provides opportunities for agencies to more readily share information with and solicit feedback from the public. However, these services may also pose risks to the adequate protection of both personal and government information. GAO was asked to (1) describe how federal agencies are currently using commercially provided social media services and (2) determine the extent to which agencies have developed and implemented policies and procedures for managing and protecting information associated with this use. To do this, GAO examined the headquarters-level Facebook pages, Twitter accounts, and YouTube channels of 24 major federal agencies; reviewed pertinent policies, procedures, and guidance; and interviewed officials involved in agency use of social media.."
Date: June 28, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Management: Steps Taken to Better Manage Fuel Demand but Additional Information Sharing Mechanisms Are Needed (open access)

Defense Management: Steps Taken to Better Manage Fuel Demand but Additional Information Sharing Mechanisms Are Needed

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has taken steps to establish an approach for managing DOD’s overall fuel demand, but is still developing comprehensive guidance to address fuel demand management, including at forward-deployed locations in countries such as Afghanistan. In 2009, GAO reported that DOD lacked (1) visibility and accountability for achieving fuel reduction, (2) incentives and a viable funding mechanism to invest in the implementation of fuel demand reduction projects, and (3) guidance and policies that addressed fuel demand at forward-deployed locations. In response to GAO recommendations, DOD has taken steps since 2009 to increase its visibility and accountability for fuel demand management at forward-deployed locations, including those located in Afghanistan. In addition, with an increased focus on fuel demand management, DOD has also provided funding and incentives to implement fuel demand management projects. Further, DOD has issued some guidance on fuel demand management at forward-deployed locations since 2009 and is developing more comprehensive guidance on how DOD will incorporate energy efficiency considerations into operations, planning, and training decisions for current military operations in Afghanistan and for future military operations. DOD’s 2012 Operational Energy Strategy Implementation …
Date: June 28, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Residential Appraisals: Regulators Should Take Actions to Strengthen Appraisal Oversight (open access)

Residential Appraisals: Regulators Should Take Actions to Strengthen Appraisal Oversight

Testimony issued by the Government Accountability Office with an abstract that begins "Data GAO obtained from Fannie Mae and Freddie Mac (the enterprises) and five of the largest mortgage lenders indicate that appraisals—which provide an estimate of market value at a point in time—are the most commonly used valuation method for first-lien residential mortgage originations. Other methods, such as broker price opinions and automated valuation models, are quicker and less costly but are viewed as less reliable. As a result, they generally are not used for most purchase and refinance mortgage originations. Although the enterprises and lenders GAO spoke with did not capture data on the prevalence of approaches used to perform appraisals, the sales comparison approach—in which the value is based on recent sales of similar properties—is required by the enterprises and the Federal Housing Administration. This approach is reportedly used in nearly all appraisals."
Date: June 28, 2012
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Defined Benefit Pensions: Conflicts of Interest Involving High Risk or Terminated Plans Pose Enforcement Challenges (open access)

Defined Benefit Pensions: Conflicts of Interest Involving High Risk or Terminated Plans Pose Enforcement Challenges

A letter report issued by the Government Accountability Office with an abstract that begins "To protect workers' retirement security, the requesters asked GAO to assess: 1) What is known about conflicts of interest affecting private sector defined benefit (DB) plans? 2) What procedures does the Pension Benefit Guaranty Corporation (PBGC) have to identify and recover losses attributable to conflicts? 3) What procedures does Employee Benefits Security Administration (EBSA) have to detect conflicts among service providers and fiduciaries for PBGC-trusteed plans? 4) To what extent do EBSA, PBGC, and the Securities and Exchange Commission (SEC) coordinate their activities to investigate conflicts? GAO interviewed experts, including agency officials, attorneys, financial industry representatives, and academics, and GAO reviewed PBGC documentation and EBSA enforcement materials. GAO analyzed Labor, SEC, PBGC, and private sector data, including data on pensions, pension consultants, and rates of return data, and conducted statistical and econometric analyses."
Date: June 28, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Status of the Department of Education's Inventory of Its Data Collections (open access)

Status of the Department of Education's Inventory of Its Data Collections

Correspondence issued by the Government Accountability Office with an abstract that begins "Education's inventory of its data collections is expected to include descriptive information, referred to as metadata, about the context of each data collection, as well as the specific data elements reported by respondents for each collection. The inventory will contain the department's major data collections and will be ready for public release by November 2013, according to Education officials. The inventory is to eventually include all statistical and grant administration collections that meet Education's definition of a data collection."
Date: June 28, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Grant Workforce: Agency Training Practices Should Inform Future Government-wide Efforts (open access)

Grant Workforce: Agency Training Practices Should Inform Future Government-wide Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "Identifying the federal grant workforce presents challenges due to differences in how agencies manage grants and the wide range of job series that make up the grant workforce. Some agencies manage grants by using a combination of program specialists (subject-matter experts) and grants management specialists, while other agencies use program specialists to manage the entire grant process. In the four agencies that GAO focused on for this review--the Departments of Education (Education), Health and Human Services (HHS), State (State), and Transportation (DOT)--agency officials identified over 5,100 employees who were significantly involved in managing grants, spanning more than 50 different occupational job series. Recognizing the need for a classification that would more accurately capture the work of federal employees who manage grants, in 2010 the Office of Personnel Management (OPM) created the "Grants Management Specialist" job series. However, due to the different ways that agencies manage grants, the extent to which agencies have adopted this series varies widely. More than half of the 22 federal grant-making agencies GAO surveyed make limited or no use of the job series. The Council on Financial Assistance Reform (COFAR), established by …
Date: June 28, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Medicare: Information on Highest-Expenditure Part B Drugs (open access)

Medicare: Information on Highest-Expenditure Part B Drugs

Testimony issued by the Government Accountability Office with an abstract that begins "Medicare expenditures for Part B drugs in 2010 were concentrated among relatively few drugs. The 55 highest-expenditure Part B drugs represented $16.9 billion in spending, or about 85 percent of all Medicare spending on Part B drugs, and the 10 highest-expenditure drugs accounted for about 45 percent of all Part B drug spending in 2010. Most of these drugs were under patent and could be purchased only from a single manufacturer. The number of Medicare beneficiaries who used the 55 drugs ranged from over 15 million beneficiaries who received the influenza vaccine to 660 beneficiaries who used a drug that treats hemophilia. The annual per beneficiary cost of the Part B drugs GAO examined also varied widely in 2010, from $13 for influenza vaccine to over $200,000 for factor vii recombinant to treat hemophilia. Spending, utilization, and prices increased for most of the 55 drugs between 2008 and 2010, with the drugs that showed the greatest increases in expenditures also showing the greatest increases in utilization."
Date: June 28, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library