Federal Oil Valuation: Efforts to Revise Regulations and an Analysis of Royalties in Kind (open access)

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

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

Health Care: Consultants' Billing Advice May Lead to Improperly Paid Insurance Claims

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the results of GAO's investigation of health care billing consultants whose seminars and workshops advise health care providers on how to boost revenue and avoid audits. Consultants at two workshops that GAO attended provided in-depth discussions of regulations on billing for health care services and compliance with health care laws and regulations. Some of this advice was inconsistent with federal law and guidance provided by the Department of Health and Human Services' Office of Inspector General. Such advice could result in violations of both civil and criminal statutes. Some consultants urged health care providers to not report or refund overpayments from insurance carriers after they were discovered. The consultants also encouraged the performance of unnecessary tests and procedures to generate documentation that would support bills for evaluation and management services at a higher level of complexity than actually confronted during patients' office visits. This testimony summarizes a June report (GAO-01-818)."
Date: June 27, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Fish and Wildlife Service: Agency Needs to Inform Congress of Future Costs Associated With Land Acquisitions (open access)

Fish and Wildlife Service: Agency Needs to Inform Congress of Future Costs Associated With Land Acquisitions

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed its recent report on how the Fish and Wildlife Service (FWS) decides to establish and expand refuges, focusing on: (1) the financial effect of establishing refuges by means other than appropriations; and (2) differences in the priority-setting processes for acquiring land using the land and water and migratory bird funds."
Date: February 15, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Long-Term Care: Elderly Individuals Could Find Significant Variation in the Availability of Medicaid Home and Community Services (open access)

Long-Term Care: Elderly Individuals Could Find Significant Variation in the Availability of Medicaid Home and Community Services

Testimony issued by the General Accounting Office with an abstract that begins "As the baby boomers age, spending on long-term care for the elderly could quadruple by 2050. The growing demand for long-term care will put pressure on federal and state budgets because long-term care relies heavily on public financing, particularly Medicaid. Nursing home care traditionally has accounted for most Medicaid long-term care expenditures, but the high costs of such care and the preference of many individuals to stay in their own homes has led states to expand their Medicaid programs to provide coverage for home- and community-based long-term care. GAO found that a Medicaid-eligible elderly individual with the same disabling conditions, care needs, and availability of informal family support could find significant differences in the type and intensity of home and community-based services that would be offered for his or her care. These differences were due in part to the very nature of long-term care needs--which can involve physical or cognitive disabling conditions--and the lack of a consensus as to what services are needed to compensate for these disabilities and what balance should exist between publicly available and family-provided services. The differences in care plans were also due to …
Date: September 26, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Rural Water Projects: Federal Assistance Criteria and Potential Benefits of the Proposed Lewis and Clark Project (open access)

Rural Water Projects: Federal Assistance Criteria and Potential Benefits of the Proposed Lewis and Clark Project

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Lewis and Clark Rural Water Project, focusing on: (1) federal assistance criteria for rural water projects and; (2) potential benefits of rural water projects such as Lewis and Clark."
Date: July 29, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Missile Defense: Knowledge-Based Process Would Benefit Airborne Laser Decision-Making (open access)

Missile Defense: Knowledge-Based Process Would Benefit Airborne Laser Decision-Making

Testimony issued by the General Accounting Office with an abstract that begins "The Air Force launched an acquisition program to develop and produce a revolutionary laser weapon system, known as the Airborne Laser, in 1996. Being developed for installation in a modified Boeing 747 aircraft, it is intended to destroy enemy ballistic missiles almost immediately after their launch. The Air Force originally estimated development costs at $2.5 billion and projected fielding of the system in 2006. However, by August 2001, the Air Force determined that the development cost estimate rose 50 percent to $3.7 billion, and the fielding date slipped to 2010. The Department of Defense transferred responsibility for the Airborne Laser in October 2001 to the Ballistic Missile Defense Organization. Subsequently, the Defense Secretary designated the Ballistic Missile Defense Organization as the Missile Defense Agency and granted the agency expanded responsibility and authority. The Air Force was unable to meet the Airborne Laser's original cost and schedule goals because it did not fully understand the level of effort that would be required to develop the critical system technology needed to meet the user's requirements. The Missile Defense Agency's new strategy for developing the Airborne Laser incorporates some knowledge-based practices …
Date: July 16, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Budget Process: Extending Budget Controls (open access)

Budget Process: Extending Budget Controls

Testimony issued by the General Accounting Office with an abstract that begins "The events of September 11 imposed new demands on the federal budget, while pent-up demands from years of fighting deficits remain. In the past, GAO has suggested four broad principles for a budget process. That process should (1) provide information on the long-term impact of decisions, both macro--linking fiscal policy to the long-term economic outlook--and micro--providing recognition of the long-term spending implications of government commitments; (2) provide information and focus on important macro trade-offs--e.g., between investment and consumption; (3) provide information to make informed trade-offs between missions and between the different policy tools of government; and (4) be enforceable, provide for control and accountability, and be transparent, using clear, consistent definitions. New rules and goals will be necessary to ensure fiscal discipline and to focus on long term implications of decisions. The federal government still needs a decision-making framework to evaluate choices between today's and future needs. Amending the current Budget Enforcement Act without setting realistic caps and addressing mandatory programs is unlikely to be successful because the original act used limited actions to achieve a balanced budget. A budget process appropriate for the early 21st century needs …
Date: April 25, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Internal Revenue Service: 2001 Tax Filing Season, Systems Modernization, and Security of Electronic Filing (open access)

Internal Revenue Service: 2001 Tax Filing Season, Systems Modernization, and Security of Electronic Filing

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses (1) the status of the 2001 tax filing season, (2) the status of the Internal Revenue Service's (IRS) business systems modernization effort, and (3) the security of IRS' electronic filing system. GAO found that although the 2001 filing season appears to be running smoothly, some matters require further attention. For example, IRS has had problems with the personal identification number assigned to electronic filers. Although data indicate that taxpayers are having an easier time reaching IRS to ask questions, concerns persist about the productivity of its telephone assistors. With respect to business systems modernization, GAO has long held that IRS needs to establish fundamental modernization management controls before it begins to build and implement modernized systems. IRS has made some progress in this area, but it is still not where it needs to be. GAO is concerned that IRS is allowing its system acquisition projects to get ahead of its capabilities for managing them. Lastly, GAO's review of IRS' electronic filing systems last year showed that IRS had ineffective controls to ensure the security of those systems and electronically-transmitted taxpayer data. IRS moved promptly to …
Date: April 3, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
IRS Modernization: Continued Improvement in Management Capability Needed to Support Long-Term Transformation (open access)

IRS Modernization: Continued Improvement in Management Capability Needed to Support Long-Term Transformation

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses (1) how well the Internal Revenue Service (IRS) is providing service to taxpayers and ensuring compliance with tax laws, and (2) IRS' progress in its long-term effort to modernize. GAO found that IRS posted mixed results in 2001 in collecting revenues, providing taxpayer service, and enforcing tax laws. On the plus side, IRS processed millions of tax returns and issued refunds without significant problems, taxpayers had an easier time getting through to telephone assistors, and IRS said that it made progress in correcting weaknesses that threatened the security of electronically filed tax information. On the down side, the quality of service provided to taxpayers who visited taxpayer assistance centers, trends in audit rates and enforcement programs, and productivity all experienced troubling declines. With respect to modernization, IRS is making incremental progress in overhauling its organization, performance management system, business processes, and information technology. IRS is also making important progress in implementing its new organizational structure, developing a blueprint for modernizing its business processes and information systems, and more fully defining its strategic direction. However, IRS progress has fallen short of expectations. For example, IRS is …
Date: May 8, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Medicare: Financial Challenges and Considerations for Reform (open access)

Medicare: Financial Challenges and Considerations for Reform

Testimony issued by the General Accounting Office with an abstract that begins "We are pleased to be here today as Congress examines Medicare's financial health and consider the budgetary and economic challenges presented by an aging society. The Comptroller General has been particularly attentive to the sustainability challenges faced by the nation's two largest entitlement programs--Medicare and Social Security--for more than a decade since he served as a public trustee for these programs in the early 1990s. The recent publication of the 2003 Trustees' annual report reminds us, once again, that the status quo is not an option for Medicare. If the program stays on its present course, in 10 years Hospital Insurance (HI) Trust Fund outlays will begin to exceed tax receipts, and by 2026 the HI trust fund will be exhausted. It is important to note that trust fund insolvency does not mean the program will cease to exist; program tax revenues will continue to cover a portion of projected expenditures.1 However, Medicare is only part of the broader health care financing problem that confronts both public programs and private payers. The unrelenting growth in health care spending is producing a health care sector that continues to claim …
Date: April 10, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Clean Water Act: Proposed Revisions to EPA Regulations to Clean Up Polluted Waters (open access)

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
Border Security: Challenges in Implementing Border Technology (open access)

Border Security: Challenges in Implementing Border Technology

Testimony issued by the General Accounting Office with an abstract that begins "One of the primary missions of the new Department of Homeland Security (DHS) focuses on border control--preventing the illegal entry of people and goods into the United States. Part of this mission is controlling the passage of travelers through official ports of entry into the United States. Facilitating the flow of people while preventing the illegal entry of travelers requires an effective and efficient process that authenticates a traveler's identity. Generally, identifying travelers at the ports of entry is performed by inspecting their travel documents, such as passports and visas, and asking them questions. Technologies called biometrics can automate the identification of individual travelers by one or more of their distinct physiological characteristics. Biometrics have been suggested as a way of improving the nation's ability to determine whether travelers are admissible to the United States."
Date: March 12, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Financial Management: Education Faces Challenges in Achieving Financial Management Reform (open access)

Financial Management: Education Faces Challenges in Achieving Financial Management Reform

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the challenges the Department of Education faces in achieving financial management reform, focusing on: (1) Education's fiscal year (FY) 1999 financial audit results in the context of related work GAO has performed; (2) the relationship between the audit findings and the potential for waste, fraud, and abuse; and (3) the status of GAO's ongoing study of the department's grantback account."
Date: March 1, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Elderly Housing: Project Funding and Other Factors Delay Assistance to Needy Households (open access)

Elderly Housing: Project Funding and Other Factors Delay Assistance to Needy Households

Testimony issued by the General Accounting Office with an abstract that begins "In 2001, an estimated 2 million elderly households with very low incomes (50 percent or less of area median income) did not receive housing assistance. The Department of Housing and Urban Development (HUD) considered most of these households to be "rent burdened" because they spent more than 30 percent of their incomes on rent. The Section 202 Supportive Housing for the Elderly Program provides capital advances (grants) to nonprofit organizations to develop affordable rental housing exclusively for these households. Based on a report issued in May 2003, this testimony discusses the role of the Section 202 program in addressing the need for affordable elderly housing and factors affecting the timeliness of approving and constructing new projects."
Date: June 17, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Developing Countries: Challenges Confronting Debt Relief and IMF Lending to Poor Countries (open access)

Developing Countries: Challenges Confronting Debt Relief and IMF Lending to Poor Countries

Testimony issued by the General Accounting Office with an abstract that begins "The Heavily Indebted Poor Countries (HIPC) Initiative and the International Monetary Fund's concessional (below-market terms) lending facility--the Poverty Reduction and Growth Facility--are two multilateral programs intended to help spur economic growth and reduce poverty in low-income countries, most notably countries in sub-Saharan Africa. The HIPC Initiative represents a step forward in the international community's efforts to relieve poor countries of their heavy debt burdens. It does so by seeking to include all creditors and by providing significant debt relief to recipient countries. Unless strong, sustained economic growth is achieved, however the initiative will not likely provide recipient countries with a lasting exit from their debt problems. Furthermore, as long as the initiative links debt relief to poverty reduction strategies, the tension between quick debt relief and comprehensive country-owned strategies is likely to persist. These issues should not be seen, however, as a reason to abandon efforts to provide debt relief to eligible countries. Heavily indebted poor countries continue to carry unsustainable debt burdens that are unlikely to be lessened without debt relief, but participants and observers need to be more realistic about what the initiative may ultimately achieve. …
Date: May 15, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
IRS Modernization: Long-term Effort Under Way, but Significant Challenges Remain (open access)

IRS Modernization: Long-term Effort Under Way, but Significant Challenges Remain

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Internal Revenue Service's (IRS) progress in implementing its modernization effort and the challenges that remain."
Date: May 3, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Gulf War Illnesses: Similarities and Differences Among Countries in Chemical and Biological Threat Assessment and Veterans' Health Status (open access)

Gulf War Illnesses: Similarities and Differences Among Countries in Chemical and Biological Threat Assessment and Veterans' Health Status

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses GAO's findings on differences among the French, United Kingdom, and the United States forces concerning the assessment of Iraqi chemical and biological threats and the use of various countermeasures. GAO also discusses the extent of illness, as well as exposure, reported by each country's veterans, focusing on the results of population-based surveys of Gulf War veterans' exposure to chemicals, as well as drugs and vaccines to guard against warfare agents. This testimony summarized the April 2001 report (GAO-01-13)."
Date: January 24, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Western National Forests: Status of Forest Service's Efforts to Reduce Catastrophic Wildfire Threats (open access)

Western National Forests: Status of Forest Service's Efforts to Reduce Catastrophic Wildfire Threats

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the status of efforts by the Forest Service to develop a cohesive strategy to reduce the threat of catastrophic wildfires in national forests in the interior West."
Date: June 29, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Financial Management: Poor Internal Control Exposes Department of Education to Improper Payments (open access)

Financial Management: Poor Internal Control Exposes Department of Education to Improper Payments

Testimony issued by the General Accounting Office with an abstract that begins "GAO and the Department of Education's Office of Inspector General have issued many reports in recent years on the Department's financial management problems, including internal control weaknesses that put the Department at risk for waste, fraud, abuse, and mismanagement. In an April 2001 assessment of the internal control over Education's payment processes and the associated risks for improper payments, GAO identified four broad categories of internal control weaknesses: poor segregation of duties, lack of supervisory review, inadequate audit trails, and inadequate computer systems' applications controls. This testimony discusses how these weaknesses make Education vulnerable to improper payments in grant and loan payments, third party drafts, and government purchase card purchases. GAO found that Education's student aid application processing system for grants and loans lacks an automated edit check that would identify potentially improper payments from students who were much older than expected, a single social security number associated with two or more dates of birth, grants to recipients in excess of statutory limits, and searches for invalid social security numbers. GAO also found problems with Education's third party draft system. Specifically, Education (1) circumvented a system's application control …
Date: July 24, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Nuclear Waste: Preliminary Observations on the Quality Assurance Program at the Yucca Mountain Repository (open access)

Nuclear Waste: Preliminary Observations on the Quality Assurance Program at the Yucca Mountain Repository

Testimony issued by the General Accounting Office with an abstract that begins "A quality assurance program is required by the Nuclear Regulatory Commission (NRC) to ensure that the Department of Energy (DOE) can safely construct and operate a high-level radioactive waste repository. DOE is currently preparing an application to NRC for authorization to construct the repository. The quality assurance program includes procedures to assure NRC that the information DOE provides is verifiable and well documented. DOE will use the results of a computer simulation to demonstrate that the repository can be safely operated over the 10,000-year period required by the Environmental Protection Agency's health and safety standards. This testimony is based on ongoing and published GAO work. The testimony provides the history of DOE's actions to correct quality assurance problems, the status of DOE's efforts to improve the quality assurance program, and preliminary observations on the effect of quality assurance problems on DOE's ability to successfully meet its 2004 milestone for submitting an application to NRC requesting authorization to construct the repository."
Date: May 28, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Social Security and Surpluses: GAO's Perspective on the President's Proposals (open access)

Social Security and Surpluses: GAO's Perspective on the President's Proposals

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the President's proposal for addressing social security and use of the budget surplus."
Date: February 23, 1999
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 (open access)

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: Need to Consider VA's Role in Strengthening Federal Preparedness (open access)

Homeland Security: Need to Consider VA's Role in Strengthening Federal Preparedness

Testimony issued by the General Accounting Office with an abstract that begins "In the event of a domestic terrorist attack or other major disasters, the Department of Veterans Affairs (VA) is to provide backup medical resources to the military health system and local communities. VA now assists other federal agencies that have lead responsibility for responding to disasters, including terrorism. Its areas of responsibility include disaster simulation exercises and maintaining medical stockpiles. VA's efforts in these areas have enhanced national emergency preparedness by improving medical response procedures and by strengthening the security of federal pharmaceutical stockpiles to ensure rapid response to local authorities. VA also has resources that could play a role in future federal homeland security efforts. Its assets include the bricks, mortar, and human capital components of its health care system; graduate medical education programs; and expertise involving emergency backup and support activities. In managing large-scale medical emergencies arising from terrorist attacks, VA's emergency response capabilities have strengths and weaknesses. Determining how VA can best contribute to homeland security is especially timely given the extraordinary level of federal activity underway to manage large-scale disasters."
Date: October 15, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Contract Management: Trends and Challenges in Acquiring Services (open access)

Contract Management: Trends and Challenges in Acquiring Services

Testimony issued by the General Accounting Office with an abstract that begins "Federal agencies spend billions of tax dollars each year to buy services--from clerical support to information technology assistance to the management of national laboratories. The federal government spent more than $87 billion in services--a 24 percent increase in real terms from fiscal year 1990. Some service procurements are not being done efficiently, putting taxpayer dollars at risk. In particular, agencies are not clearly defining their requirements, fully considering alternative solutions, performing vigorous price analyses, and adequately overseeing contractor performance. This testimony (1) describes service contracting trends and the changing acquisition environment, (2) discusses the challenges confronting the government in acquiring services, and (3) highlights some efforts underway to address these challenges. GAO found that purchases of services now account for about 43 percent of federal contracting expenses--the largest single spending category. The growth of services has been driven largely by the government's increased purchases of information technology services and professional, administrative, and management support services. Poor contract management has undermined the government's ability to obtain good value for the money and continues to be a major problem for the two biggest service purchasers-the Departments of Defense and Energy. …
Date: May 22, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library