Purchase Cards: Control Weaknesses Leave Two Navy Units Vulnerable to Fraud and Abuse (open access)

Purchase Cards: Control Weaknesses Leave Two Navy Units Vulnerable to Fraud and Abuse

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses internal controls weaknesses that left two Navy units in San Diego, California, vulnerable to purchase card fraud and abuse. GAO found a proliferation of purchase cards at the two units in San Diego--the Space and Naval Warfare Systems Command and the Navy Public Works. In the end, more than 1,700 cardholders essentially had the authority to make their own purchase decisions. A serious breakdown in internal controls over the receipt of government property and the certification of monthly statements, coupled with flawed or nonexistent policies and procedures and the failure of Navy employees to adhere to valid policies and procedures, led to (1) the loss, theft, and misuse of government property; (2) the potential abuse of purchase cards; and (3) payments of potentially fraudulent charges. Five fraud cases have already been identified, and the government remains extremely vulnerable to fraud, waste, and abuse arising from the purchase card program at the two Navy units. This testimony summarized the November report, GAO-02-32."
Date: July 30, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Nuclear Nonproliferation: U.S. Efforts to Combat Nuclear Smuggling (open access)

Nuclear Nonproliferation: U.S. Efforts to Combat Nuclear Smuggling

Testimony issued by the General Accounting Office with an abstract that begins "According to the International Atomic Energy Agency (IAEA), there have been 181 confirmed cases of illicit trafficking of nuclear materials between 1993 and December 31, 2001. Nuclear materials can be smuggled across a country's border through a variety of means: they can be hidden in a car, train, or ship, carried in personal luggage through an airport; or walked across an unprotected border. U.S. efforts to help other countries combat nuclear smuggling are divided among six federal agencies--the Departments of Energy (DOE); State; and Defense (DOD); the U.S. Customs Service; the Federal Bureau of Investigation (FBI); and the U.S. Coast Guard. From fiscal year 1992 through fiscal year 2001, the six agencies spent about $86 million to help 30 countries, mostly in the former Soviet Union and Central and Eastern Europe, combat the threat of smuggling nuclear and other materials that could be used in weapons of mass destruction. Assistance provided by six agencies includes installing radiation detection equipment, helping countries improve their ability to control the export of goods and technologies that could be used to develop nuclear weapons, and providing other equipment and training to improve …
Date: July 30, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Superfund: Half the Sites Have All Cleanup Remedies in Place or Completed (open access)

Superfund: Half the Sites Have All Cleanup Remedies in Place or Completed

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on the Environmental Protection Agency's (EPA) Superfund Program, focusing on: (1) the status in the Superfund cleanup process of the sites on EPA's list of the nation's most hazardous sites, called the National Priorities List (NPL); and (2) for the 609 NPL sites GAO included in its review where cleanups have not been completed, what work has been accomplished, what work remains, and when the remaining work will be completed."
Date: July 30, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Major Management Challenges and Program Risks: Implementation Status of Open Recommendations (open access)

Major Management Challenges and Program Risks: Implementation Status of Open Recommendations

A chapter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided a list of open recommendations to help solve problems in areas it designated as major management challenges in its January 1999 Performance and Accountability Report Series."
Date: July 30, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
FAA Financial Management: Further Actions Needed to Achieve Asset Accountability (open access)

FAA Financial Management: Further Actions Needed to Achieve Asset Accountability

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO assessed the Federal Aviation Administration's (FAA) property, plant, and equipment (PP&E) and inventory asset accountability problems, focusing on: (1) the key issues FAA must resolve in order to achieve accountability over its PP&E and inventory; and (2) whether FAA is taking appropriate actions to resolve these issues in a timely manner."
Date: July 30, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Defense Health Care: Improvements Needed to Reduce Vulnerability to Fraud and Abuse (open access)

Defense Health Care: Improvements Needed to Reduce Vulnerability to Fraud and Abuse

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Department of Defense's (DOD) health care system, focusing on: (1) DOD's estimates of the extent of health care fraud and abuse; (2) DOD's efforts to reduce health care fraud and abuse in civilian settings; and (3) initiatives and incentives that could improve DOD's antifraud efforts."
Date: July 30, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Multifamily Housing: HUD Missed Opportunities to Reduce Costs on Its Uninsured Section 8 Portfolio (open access)

Multifamily Housing: HUD Missed Opportunities to Reduce Costs on Its Uninsured Section 8 Portfolio

A chapter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Housing and Urban Development's (HUD) portfolio of section 8 properties that are not insured by the Federal Housing Administration, focusing on: (1) section 8 rental assistance provided to properties in HUD's uninsured portfolio; (2) the financial benefits that may be available to state and local housing agencies that participate in the section 8 program; and (3) the ways HUD and the state agencies oversee the physical and financial condition of the properties in their respective uninsured section 8 portfolios and the information they have on the physical and financial condition of these properties."
Date: July 30, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Personnel Security Clearances: Preliminary Observations on Joint Reform Efforts to Improve the Governmentwide Clearance Eligibility Process (open access)

Personnel Security Clearances: Preliminary Observations on Joint Reform Efforts to Improve the Governmentwide Clearance Eligibility Process

Testimony issued by the Government Accountability Office with an abstract that begins "Over the past decade a number of requirements have been established with regard to the processing of security clearances for federal employees. The Intelligence Reform and Terrorism Prevention Act (IRTPA) of 2004 established statutory clearance requirements for the executive agencies, military departments, and intelligence community. These requirements include, among other things, milestones for the reduction in length of time to complete personnel security investigations and adjudications, reciprocity of security clearance and access determinations, the establishment of an integrated database to track investigative and adjudication information with the authorization of appropriations for its implementation, and continuous evaluation of available technology in investigations and adjudications. The most recent security clearance reform efforts include the Joint Security and Suitability Reform Team's (hereafter referred to as the joint reform team) Security and Suitability Process Reform initial report, which was issued on April 30, 2008 in response to a memorandum from the President, and the President's Executive Order 13467, which was released on June 30, 2008. The joint reform team's initial report contains a reform plan that outlines a new 7-step process for determining clearance eligibility, and the executive order establishes a Performance …
Date: July 30, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Chesapeake Bay Program: Recent Actions Are Positive Steps Toward More Effectively Guiding the Restoration Effort (open access)

Chesapeake Bay Program: Recent Actions Are Positive Steps Toward More Effectively Guiding the Restoration Effort

Testimony issued by the Government Accountability Office with an abstract that begins "The Chesapeake Bay Program (Bay Program) was created in 1983 when Maryland, Pennsylvania, Virginia, the District of Columbia, the Chesapeake Bay Commission, and the Environmental Protection Agency (EPA) agreed to establish a partnership to restore the Bay. The partnership's most recent agreement, Chesapeake 2000, sets out five broad goals to guide the restoration effort through 2010. This testimony summarizes the findings of an October 2005 GAO report (GAO-06-96) on (1) the extent to which measures for assessing restoration progress had been established, (2) the extent to which program reports clearly and accurately described the bay's health, (3) how much funding was provided for the effort for fiscal years 1995 to 2004, and (4) how effectively the effort was being coordinated and managed. It also summarizes actions taken by the program in response to GAO's recommendations. GAO reviewed the program's 2008 report to Congress and discussed recent actions with program officials."
Date: July 30, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Severe Acute Respiratory Syndrome: Established Infectious Disease Control Measures Helped Contain Spread, But a Large-Scale Resurgence May Pose Challenges (open access)

Severe Acute Respiratory Syndrome: Established Infectious Disease Control Measures Helped Contain Spread, But a Large-Scale Resurgence May Pose Challenges

Testimony issued by the General Accounting Office with an abstract that begins "SARS is a highly contagious respiratory disease that infected more than 8,000 individuals in 29 countries principally throughout Asia, Europe, and North America and led to more than 800 deaths as of July 11, 2003. Due to the speed and volume of international travel and trade, emerging infectious diseases such as SARS are difficult to contain within geographic borders, placing numerous countries and regions at risk with a single outbreak. While SARS did not infect large numbers of individuals in the United States, the possibility that it may reemerge raises concerns about the ability of public health officials and health care workers to prevent the spread of the disease in the United States. GAO was asked to assist the Subcommittee in identifying ways in which the United States can prepare for the possibility of another SARS outbreak. Specifically, GAO was asked to determine 1) infectious disease control measures practiced within health care and community settings that helped contain the spread of SARS and 2) the initiatives and challenges in preparing for a possible SARS resurgence."
Date: July 30, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Social Security Reform: Implications of Private Annuities for Individual Accounts (open access)

Social Security Reform: Implications of Private Annuities for Individual Accounts

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the implications of establishing individual social security accounts, focusing on: (1) the effect individual social security accounts might have on the existing annuities market; (2) factors that affect the amount of annuity payments; and (3) the potential role of the federal government in regulating the annuities market if individual accounts were established."
Date: July 30, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
U.S. Postal Service: Broad Restructuring Needed to Address Deteriorating Finances (open access)

U.S. Postal Service: Broad Restructuring Needed to Address Deteriorating Finances

Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. Postal Service's (USPS) financial condition has worsened this year, with the recession and changing mail use causing declines in mail volume and revenues despite postal rate increases. GAO testified in May to this subcommittee that USPS expects these declines to lead to a record net loss and an unprecedented cash shortfall even if ambitious cost cutting is achieved. GAO reported that maintaining USPS's financial viability as the provider of affordable, high-quality universal postal service will require actions in a number of areas, such as (1) rightsizing its retail and mail processing networks by consolidating operations and closing unnecessary facilities and (2) reducing the cost and size of its workforce, which generates about 80 percent of its costs. Today GAO is releasing its report on USPS efforts to improve the efficiency of delivery. Delivery accounts for nearly half of USPS salary and benefit costs. This testimony (1) updates USPS's financial condition and outlook and explains GAO's decision to place USPS's financial condition on the High-Risk List and (2) discusses the need for USPS to restructure its mail processing, retail, and delivery networks and its efforts to improve …
Date: July 30, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Army Inventory: Parts Shortages Are Impacting Operations and Maintenance Effectiveness (open access)

Army Inventory: Parts Shortages Are Impacting Operations and Maintenance Effectiveness

A letter report issued by the General Accounting Office with an abstract that begins "The military's ability to carry out its mission depends on its having adequate supplies of spare parts on hand for maintenance and repairs. Shortages are a key indicator that the billions of dollars being spent on these parts are not being used effectively, efficiently, and economically. Despite additional funding from Congress, the Army still has concerns about spare parts shortages. Spare parts shortages for the Apache, Blackhawk, and Chinook helicopters have harmed operations and lowered morale among maintenance personnel. Cannibalization of parts from one aircraft to another is an inefficient practice that results in double work for the maintenance personnel, masks parts shortages, and lowers morale. Parts were unavailable for various reasons, including higher-than-expected demand for parts, delays in obtaining parts from contractors, and problems with overhaul and maintenance. Another factor contributing to the shortage was the Army's inability to obtain parts for these aging aircraft from the original manufacturers, which sometimes had gone out of business. The Army and the Defense Logistics Agency have efforts planned or underway to improve the availability of aviation spare parts. Once these initiatives are further along, GAO will review …
Date: July 30, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Aviation: Issues Associated With the Theft of Stock Used to Create Airline Tickets (open access)

Aviation: Issues Associated With the Theft of Stock Used to Create Airline Tickets

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on issues associated with the theft of stock used to create airline tickets, focusing on: (1) the number and value of the airline ticket stock stolen annually; (2) financial implications associated with the use of stolen ticket stock; (3) issues that are potentially associated with the use of stolen ticket stock; and (4) technological interventions and other initiatives designed to detect the use of stolen ticket stock."
Date: July 30, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
USDA Information Security: Weaknesses at National Finance Center Increase Risk of Fraud, Misuse, and Improper Disclosure (open access)

USDA Information Security: Weaknesses at National Finance Center Increase Risk of Fraud, Misuse, and Improper Disclosure

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on the quality of the Department of Agriculture's (USDA) information security at its National Finance Center (NFC)."
Date: July 30, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Special Education: Federal Actions Can Assist States in Improving Postsecondary Outcomes for Youth (open access)

Special Education: Federal Actions Can Assist States in Improving Postsecondary Outcomes for Youth

A letter report issued by the General Accounting Office with an abstract that begins "States receive federal funds under the Individuals with Disabilities Education Act (IDEA) to help students with disabilities reach their postsecondary goals, and various federal programs offer services that can assist these youth. However, research has documented that youth with disabilities are less likely to transition into postsecondary education and employment. Congress requested that GAO provide information on (1) the proportion of IDEA students completing high school with a diploma or alternative credentials, and their postsecondary status; (2) the transition problems being reported and state and local actions to address them; and (3) the types of transition services provided by the vocational rehabilitation, the Workforce Investment Act youth, and the Ticket to Work and Self-Sufficiency programs, and the factors affecting participation of IDEA youth."
Date: July 30, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Information Security: Computer Controls over Key Treasury Internet Payment System (open access)

Information Security: Computer Controls over Key Treasury Internet Payment System

A letter report issued by the General Accounting Office with an abstract that begins ""Pay.gov" is an Internet portal sponsored and managed by the Department of the Treasury's Financial Management Service (FMS) and operated at three Federal Reserve facilities. Pay.gov is intended to allow the public to make certain non-income-tax-payments to the federal government securely over the Internet. FMS estimates that Pay.gov eventually could annually process 80 million transactions valued at $125 billion annually. Because of the magnitude of transaction volume and dollar value envisioned for Pay.gov, GAO was asked to determine whether FMS (1) conducted a comprehensive security risk assessment and (2) implemented and documented appropriate security measures and controls for the system's protection."
Date: July 30, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Performance Plans: Selected Approaches for Verification and Validation of Agency Performance Information (open access)

Performance Plans: Selected Approaches for Verification and Validation of Agency Performance Information

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the approaches that agencies have proposed or adopted to verify and validate performance information."
Date: July 30, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
World Trade Organization: Standard of Review and Impact of Trade Remedy Rulings (open access)

World Trade Organization: Standard of Review and Impact of Trade Remedy Rulings

A letter report issued by the General Accounting Office with an abstract that begins "World Trade Organization (WTO) members rely on trade remedies in the form of duties or other import restrictions to protect their industries from injury due to unfair foreign trade practices or unexpected import surges. There is congressional concern that the WTO, created in 1995 to administer trade rules, is interfering with this ability. There is also congressional concern that the WTO is not treating the United States fairly in resolving trade remedy disputes. A congressional requester asked GAO to identify trends in WTO trade remedy disputes since 1995, including the outcomes of these disputes and how they affected members' ability to impose trade remedies. The requester also asked GAO to discuss the standards of review that the WTO applies when ruling on trade remedy disputes and to present U.S. agencies' and legal experts' views on the WTO's application of these standards and related trade remedy issues. In their comments on a draft of this report, the Department of Commerce and the U.S. International Trade Commission stated that the report needed to put more emphasis on U.S. agencies' concerns about the potential adverse impact of WTO rulings …
Date: July 30, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Best Practices: Better Management of Technology Development Can Improve Weapon System Outcomes (open access)

Best Practices: Better Management of Technology Development Can Improve Weapon System Outcomes

A chapter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO assessed how best practices offer improvements to the way the Department of Defense (DOD) incorporates new technology into weapon system programs, focusing on: (1) the impact of technology maturity on product outcomes; (2) best practices for managing new technologies and incorporating them into products; and (3) ways DOD can adapt these practices to get better outcomes on weapon system programs."
Date: July 30, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Public Accounting Firms: Mandated Study on Consolidation and Competition (open access)

Public Accounting Firms: Mandated Study on Consolidation and Competition

A letter report issued by the General Accounting Office with an abstract that begins "The audit market for large public companies is an oligopoly, with the largest firms auditing the vast majority of public companies and smaller firms facing significant barriers to entry into the market. Mergers among the largest firms in the 1980s and 1990s and the dissolution of Arthur Andersen in 2002 significantly increased concentration among the largest firms, known as the "Big 4." These four firms currently audit over 78 percent of all U.S. public companies and 99 percent of all public company sales. This consolidation and the resulting concentration have raised a number of concerns. To address them, the Sarbanes-Oxley Act of 2002 mandated that GAO study (1) the factors contributing to the mergers; (2) the implications of consolidation on competition and client choice, audit fees, audit quality, and auditor independence; (3) the impact of consolidation on capital formation and securities markets; and (4) barriers to entry faced by smaller accounting firms in competing with the largest firms for large public company audits."
Date: July 30, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Nuclear Regulation: Progress Made in Emergency Preparedness at Indian Point 2, but Additional Improvements Needed (open access)

Nuclear Regulation: Progress Made in Emergency Preparedness at Indian Point 2, but Additional Improvements Needed

A letter report issued by the General Accounting Office with an abstract that begins "Consolidated Edison Company shut down the Indian Point 2 commercial nuclear power plant in February 2000 because a tube had ruptured in a steam generator, raising the possibility that radioactively contaminated water could leak into the environment. In this case, the total amount of radioactivity released posed no threat because the amount of radioactivity released was about one thousandth of the dose an individual receives from a chest X-ray. However, in the event of a more serious emergency at Indian Point 2, protecting the public from a radioactive release presents more substantial challenges because the plant is located in a heavily populated area. This report reviews issues associated with emergency preparedness protocols associated with the plant. GAO found that a more proactive approach to correct recurring weaknesses could have improved the emergency preparedness plan during the February 2000 emergency. This emergency demonstrated the importance of effective, clear communication networks, both on-site regarding the need to ensure that pagers work well to notify key personnel of an emergency, as well as off-site, regarding communication about the extent and magnitude of the emergency. Exercises, although playing a valuable …
Date: July 30, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Results Act: Observations on the Office of Personnel Management's Fiscal Year 2000 Annual Performance Plan (open access)

Results Act: Observations on the Office of Personnel Management's Fiscal Year 2000 Annual Performance Plan

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Office of Personnel Management's (OPM) fiscal year (FY) 2000 annual performance plan."
Date: July 30, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
U.S. Postal Service: Status of Efforts to Protect Privacy of Address Changes (open access)

U.S. Postal Service: Status of Efforts to Protect Privacy of Address Changes

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO updated its previous report on the U.S. Postal Service's National Change of Address (NCOA) program, focusing on: (1) the actions the Service has taken in response to GAO's 1996 report; and (2) whether any additional actions are needed to strengthen the Service's oversight of the program."
Date: July 30, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library