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Defense Base Closure and Realignment Commission
999
Government Accountability Office Reports
862
Congressional Research Service Reports
749
Texas State Publications
318
Texas Attorney General Opinions
107
Texas State Auditor's Office: Reports
68
Texas Register
54
End of Term Publications
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Federal Communications Commission Record
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3,255 Matching Results
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Internal Revenue Service: Assessment of the Interim Results of the 2006 Filing Season and Fiscal Year 2007 Budget Request
Testimony issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) filing season performance affects tens of millions of taxpayers who expect timely refunds and accurate answers to their tax questions. IRS's budget request is a planning tool showing how it intends to provide taxpayer service and enforce the tax laws in 2007. It is also the first in a series of annual steps that will determine whether IRS meets its new long-term goals of increasing tax compliance and reducing taxpayers' acceptance of cheating on their taxes. Tax law enforcement remains on GAO's list of high-risk federal programs, in part, because of the persistence of a large tax gap. IRS recently estimated the gross tax gap, the difference between what taxpayers owe and what they voluntarily pay, to be $345 billion for 2001. GAO assessed (1) IRS's interim 2006 filing season performance; (2) the budget request; and (3) how the budget helps IRS achieve its longterm goals. GAO compared performance and the requested budget to previous years."
Date:
April 27, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Hurricane Katrina: Improving Federal Contracting Practices in Disaster Recovery Operations
Testimony issued by the Government Accountability Office with an abstract that begins "The devastation experienced throughout the Gulf Coast region in the wake of Hurricanes Katrina and Rita has called into question the government's ability to effectively respond to such disasters. The government needs to understand what went right and what went wrong, and to apply these lessons to strengthen its disaster response and recovery operations. The federal government relies on partnerships across the public and private sectors to achieve critical results in preparing for and responding to natural disasters, with an increasing reliance on contractors to carry out specific aspects of its missions. This testimony discusses how three agencies--the General Services Administration, the Federal Emergency Management Agency (FEMA), and the U.S. Army Corps of Engineers (the Corps)--conducted oversight of 13 key contracts awarded to 12 contractors for hurricane response, as well as public and private sector practices GAO identified that provide examples of how the federal government could better manage its disaster-related procurements."
Date:
May 4, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Homeland Defense: National Guard Bureau Needs to Clarify Civil Support Teams' Mission and Address Management Challenges
A letter report issued by the Government Accountability Office with an abstract that begins "To prepare for potential attacks in the United States involving weapons of mass destruction (WMD), Congress approved the development of National Guard Civil Support Teams (CST) tasked to identify chemical, biological, radiological, nuclear, or high-yield explosive weapons; assess consequences; advise civil authorities on response measures; and assist with requests for additional support. Thus far, 36 of the 55 approved teams have been fully certified to conduct their mission. The National Guard Bureau (NGB) is in the process of establishing, certifying, and planning for the long-term sustainment of the CSTs. GAO was asked to address the extent to which (1) the CSTs are ready to conduct their mission and (2) effective administrative mechanisms are in place for the CSTs."
Date:
May 31, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
OCC Preemption Rules: OCC Should Further Clarify the Applicability of State Consumer Protection Laws to National Banks
A letter report issued by the Government Accountability Office with an abstract that begins "In January 2004, the Office of the Comptroller of the Currency (OCC)--the federal supervisor of federally chartered or "national" banks--issued two final rules referred to jointly as the preemption rules. The "bank activities" rule addressed the applicability of state laws to national banking activities, while the "visitorial powers" rule set forth OCC's view of its authority to inspect, examine, supervise, and regulate national banks and their operating subsidiaries. The rules raised concerns among some state officials and consumer advocates. GAO examined (1) how the rules clarify the applicability of state laws to national banks, (2) how the rules have affected state-level consumer protection efforts, (3) the rules' potential effects on banks' choices of a federal or state charter, and (4) measures that could address states' concerns regarding consumer protection."
Date:
April 28, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Report for the National Fallen Firefighters Foundation for Fiscal Years 2003 and 2002
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Fallen Firefighters Foundation for fiscal years ended December 31, 2003, and 2002. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."
Date:
May 12, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Pigford Settlement: The Role of the Court-Appointed Monitor
Correspondence issued by the Government Accountability Office with an abstract that begins "In 1997, three African-American farmers filed a class action civil rights lawsuit against the United States Department of Agriculture (USDA). These farmers alleged that USDA had willfully discriminated against them and other African-American farmers by denying their applications for farm loans and benefit programs, or by delaying the processing of their applications, and had failed to properly investigate and resolve their complaints of discrimination. This lawsuit, Pigford v. Glickman, was certified by the United States District Court for the District of Columbia as a class action suit on October 9, 1998. On April 14, 1999, District Court Judge Paul L. Friedman approved and entered a consent decree settling this lawsuit. In doing so, the court noted USDA's long-standing discriminatory practices. The court stated that for decades USDA discriminated against African-American farmers by denying, delaying, or otherwise frustrating African-American farmers' applications for farm loans and other credit and benefit programs. The court also noted that USDA disbanded its Office of Civil Rights in 1983, and stopped responding to claims of discrimination. Finally, the court observed that the consent decree would not undo all that had been done to African-American …
Date:
March 17, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Medicare: Payment for Ambulatory Surgical Centers Should Be Based on the Hospital Outpatient Payment System
A letter report issued by the Government Accountability Office with an abstract that begins "Medicare pays for surgical procedures performed at ambulatory surgical centers (ASC) and hospital outpatient departments through different payment systems. Although they perform a similar set of procedures, no comparison of ASC and hospital outpatient per-procedure costs has been conducted. The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 directed GAO to compare the relative costs of procedures furnished in ASCs to the relative costs of those procedures furnished in hospital outpatient departments, in particular, how accurately the payment groups used in the hospital outpatient prospective payment system (OPPS) reflect the relative costs of procedures performed in ASCs. To do this, GAO collected data from ASCs through a survey. GAO also obtained hospital outpatient data from the Centers for Medicare & Medicaid Services (CMS)."
Date:
November 30, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Superfund: Better Financial Assurances and More Effective Implementation of Institutional Controls Are Needed to Protect the Public
A statement of record issued by the Government Accountability Office with an abstract that begins "Under the Environmental Protection Agency's (EPA) Superfund program, parties responsible for pollution bear the cost of cleaning it up. However, these parties sometimes no longer exist, leaving the problem for others, typically the federal government, to address. Furthermore, many sites' cleanup remedies leave some waste in place, relying on institutional controls--legal or administrative restrictions on land or water use--to limit the public's exposure. GAO was asked to summarize the findings of its August 2005 report, Environmental Liabilities: EPA Should Do More to Ensure that Liable Parties Meet Their Cleanup Obligations (GAO-05-658) and its January 2005 report, Hazardous Waste Sites: Improved Effectiveness of Controls at Sites Could Better Protect the Public (GAO-05-163). GAO's statement addresses the actions EPA could take to better ensure that parties meet their cleanup obligations and the long-term effectiveness of institutional controls in protecting the public. GAO's reports recommended, among other things, that EPA (1) implement a financial assurance mandate for businesses handling hazardous substances; (2) enhance its oversight and enforcement of existing financial assurances and authorities; (3) ensure that the frequency and scope of monitoring of controls sufficiently maintain their effectiveness; …
Date:
June 15, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Cargo Container Inspections: Preliminary Observations on the Status of Efforts to Improve the Automated Targeting System
A statement of record issued by the Government Accountability Office with an abstract that begins "U.S. Customs and Border Protection's (CBP) Automated Targeting System (ATS)--a computerized model that CBP officers use as a decision support tool to help them target oceangoing cargo containers for inspection--is part of CBP's layered approach to securing oceangoing cargo. GAO reported in February 2004 on challenges CBP faced in targeting oceangoing cargo containers for inspection and testified before Congress in March 2004 about the findings in that report. The report and testimony outlined recommendations aimed at (1) better incorporating recognized modeling practices into CBP's targeting strategy, (2) periodically adjusting the targeting strategy to respond to findings that occur during the course of its operation, and (3) improving implementation of the targeting strategy. This statement for the record discusses preliminary observations from GAO's ongoing work related to ATS and GAO's 2004 recommendations addressing the following questions: (1) What controls does CBP have in place to provide reasonable assurance that ATS is effective at targeting oceangoing cargo containers with the highest risk of smuggled weapons of mass destruction? (2) How does CBP systematically analyze security inspection results and incorporate them into ATS? and (3) What steps has …
Date:
March 30, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Rural Economic Development: More Assurance Is Needed That Grant Funding Information Is Accurately Reported
A letter report issued by the Government Accountability Office with an abstract that begins "GAO was asked to update its 1989 report on the distribution of economic development funding using newer tools now available for measuring the distribution of federal funds to rural areas. GAO agreed to (1) identify federal economic development programs, (2) determine the best way to identify rural areas for this report, (3) determine the amount and share of economic development funding that rural areas receive, and (4) discuss the way federal agencies report data on economic development funding."
Date:
February 24, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Information on Immigration Enforcement and Supervisory Promotions in the Department of Homeland Security's Immigration and Customs Enforcement and Customs and Border Protection
Correspondence issued by the Government Accountability Office with an abstract that begins "After the creation of the Department of Homeland Security (DHS) in March 2003, two legacy enforcement agencies--the former Immigration and Naturalization Service (INS) and the U.S. Customs Service (USCS)--were among the 22 federal agencies brought together within DHS. This transformation in turn merged the legacy INS and USCS investigators into the U.S. Immigration and Customs Enforcement (ICE) Office of Investigations (OI), and legacy INS and USCS inspectors, among others, into Customs and Border Protection (CBP). It has been nearly 3 years since the merger and efforts to integrate thousands of federal employees within ICE and CBP continue. Congress raised questions about ongoing human capital challenges brought about by the integration of legacy enforcement employees within ICE and CBP. In prior work, we have reported on the management and human capital challenges DHS faces as it merges the workforces of legacy agencies, including the need to clarify the roles and responsibilities of the new agencies, the difficulty of legacy staff operating from separate locations, and how it decides to allocate investigative resources. This report addresses the following objectives: (1) How many investigative work years were dedicated to immigration enforcement …
Date:
June 13, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Management Report: Opportunities for Improvements in FDIC's Internal Controls and Accounting Procedures
Correspondence issued by the Government Accountability Office with an abstract that begins "In March 2006, we issued our opinions on the calendar year 2005 financial statements of the Bank Insurance Fund (BIF), the Savings Association Insurance Fund (SAIF), and the FSLIC Resolution Fund (FRF). We also issued our opinion on the effectiveness of the Federal Deposit Insurance Corporation's (FDIC) internal control over financial reporting (including safeguarding assets) and compliance as of December 31, 2005, and our evaluation of FDIC's compliance with significant provisions of selected laws and regulations for the three funds for the year ended December 31, 2005. The purpose of this report is to discuss issues identified during our audits of the 2005 financial statements regarding internal controls and accounting procedures that could be improved, and to recommend actions to address these weaknesses. Although these issues were not material in relation to the financial statements, we believe they warrant management's attention."
Date:
July 11, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Rental Housing Programs: Excluding Servicemembers' Housing Allowances from Income Determinations Would Increase Eligibility, but Other Factors May Limit Program Use
A letter report issued by the Government Accountability Office with an abstract that begins "Although the Department of Defense (DOD) pays active-duty servicemembers who do not live in military housing a Basic Allowance for Housing (BAH) to help them afford private market residences, expected growth at some military installations has raised concerns about whether nearby communities will have enough affordable rental housing for incoming personnel. In response to a congressional mandate, GAO assessed (1) how excluding BAH would affect servicemembers' eligibility to apply for federal rental housing programs and (2) factors that could affect their use of the programs in selected communities gaining military personnel. GAO compared servicemembers' eligibility for the programs as of December 2005 by including and excluding BAH from income determinations and examined factors affecting potential program use near four growing military installations."
Date:
July 31, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Report for the National Mining Hall of Fame and Museum for Fiscal Year 2003
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Mining Hall of Fame and Museum for Fiscal Year 2003. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."
Date:
May 12, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Report for the Jewish War Veterans, U.S.A., National Memorial, Incorporated, for Fiscal Years 2005 and 2004
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Jewish War Veterans, U.S.A., National Memorial, Incorporated for Fiscal Years 2005 and 2004. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."
Date:
July 7, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Illegal Immigration: Border-Crossing Deaths Have Doubled Since 1995; Border Patrol's Efforts to Prevent Deaths Have Not Been Fully Evaluated.
A letter report issued by the Government Accountability Office with an abstract that begins "Reports in recent years have indicated that increasing numbers of migrants attempting to enter the United States illegally die while crossing the southwest border. The Border Patrol implemented the Border Safety Initiative (BSI) in 1998 with the intention of reducing injuries and preventing deaths among migrants that attempt to cross the border illegally. GAO assessed: (1) Trends in the numbers, locations, causes, and characteristics of border-crossing deaths. (2) Differences among the Border Patrol sectors in implementing the BSI methodology. (3) The extent to which existing data allow for an evaluation of the effectiveness of the BSI and other efforts to prevent border-crossing deaths."
Date:
August 15, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Audit: American Battle Monuments Commission's Financial Statements for Fiscal Years 2005 and 2004
A letter report issued by the Government Accountability Office with an abstract that begins "In accordance with 36 U.S.C. 2103, GAO is responsible for conducting audits of the agencywide financial statements of the American Battle Monuments Commission (the Commission). GAO audited the financial statements of the Commission for the fiscal years ended September 30, 2005, and 2004. The audits were done to determine whether, in all material respects, (1) the Commission's financial statements were reliable, and (2) Commission management maintained effective internal control over financial reporting and compliance with laws and regulations. Also, GAO tested Commission management's compliance with selected laws and regulations. The Commission was created in 1923 to commemorate the sacrifices and achievements of U.S. Armed Forces where they have served overseas since April 6, 1917, and at locations within the United States as directed by Congress. The Commission designs, administers, operates, and maintains 24 American military cemeteries on foreign soil and 25 federal memorials, monuments, and markers, 22 of which are on foreign soil. The Commission was also responsible for designing and constructing the national World War II Memorial on the Capitol Mall in Washington, D.C., and for maintaining six nonfederal memorials with funds provided by those …
Date:
March 1, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Information Security: Federal Reserve Needs to Address Treasury Auction Systems
A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Reserve System's Federal Reserve Banks (FRB) serve as fiscal agents of the U.S. government when they are directed to do so by the Secretary of the Treasury. In this capacity, the FRBs operate and maintain several mainframe and distributed-based systems--including the systems that support the Department of the Treasury's auctions of marketable securities--on behalf of the department's Bureau of the Public Debt (BPD). Effective security controls over these systems are essential to ensure that sensitive and financial information is adequately protected from inadvertent or deliberate misuse, disclosure, or destruction. In support of its audit of BPD's fiscal year 2005 Schedule of Federal Debt, GAO assessed the effectiveness of information system controls in protecting financial and sensitive auction information on key mainframe and distributed-based systems that the FRBs maintain and operate for BPD. To do this, GAO observed and tested FRBs' security controls."
Date:
August 30, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Terrorism Insurance: Measuring and Predicting Losses from Unconventional Weapons Is Difficult, but Some Industry Exposure Exists
A letter report issued by the Government Accountability Office with an abstract that begins "Terrorists using unconventional weapons, also known as nuclear, biological, chemical, or radiological (NBCR) weapons, could cause devastating losses. The Terrorism Risk Insurance Act (TRIA) of 2002, as well as the extension passed in 2005, will cover losses from a certified act of terrorism, irrespective of the weapon used, if those types of losses are included in the coverage. Because of a lack of information about the willingness of insurers to cover NBCR risks and uncertainties about the extent to which these risks can be and are being insured by private insurers across various lines of insurance, GAO was asked to study these issues. This report discusses (1) commonly accepted principles of insurability and whether NBCR risks are measurable and predictable, and (2) whether private insurers currently are exposed to NBCR risks and the challenges they face in pricing such risks. GAO collected information from and met with some of the largest insurers in each line of insurance, associations representing a broader cross section of the industry and state insurance regulators. GAO makes no recommendations in this report."
Date:
September 25, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Report for the National Tropical Botanical Garden for Fiscal Years 2003 and 2002
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Tropical Botanical Garden for Fiscal Years 2003 and 2002. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."
Date:
May 12, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Peacekeeping: Cost Comparison of Actual UN and Hypothetical U.S. Operations in Haiti
A letter report issued by the Government Accountability Office with an abstract that begins "The UN employs about 85,000 military and civilian personnel in peacekeeping operations in 16 countries. The United States has provided about $1 billion annually to support UN peacekeeping operations. In addition, the United States has led and participated in many such operations. UN reports and congressional hearings have raised concerns about accountability for UN peacekeeping operations and the need for reforms. We were asked to provide information relating to the cost and relative strengths of UN and U.S. peacekeeping. In particular, we have (1) compared the cost of the ongoing UN Stabilization Mission in Haiti with the cost that the United States would have incurred had an operation been deemed in the U.S. national interest and undertaken without UN involvement; (2) analyzed factors that could materially affect the estimated costs of a U.S. operation; and (3) identified the strengths of the United States and the UN for leading the operation. We developed our cost estimate of a U.S.-led operation using cost models from the Departments of Defense and State. The estimate is based on various military assumptions, such as the use of primarily active duty troops. …
Date:
February 21, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Capital Financing: Department Management Improvements Could Enhance Education's Loan Program for Historically Black Colleges and Universities
A letter report issued by the Government Accountability Office with an abstract that begins "Historically Black Colleges and Universities (HBCU), which number around 100, undertake capital projects to provide appropriate settings for learning, but many face challenges in doing so. In 1992, Congress created the HBCU Capital Financing Program to help HBCUs fund capital projects by offering loans with interest rates near the government's cost of borrowing. We reviewed the program by considering (1) HBCU capital project needs and program utilization, (2) program advantages compared to other sources of funds and schools' views on loan terms, (3) the Department of Education's (Education) program management, and (4) certain schools' perspectives on and Education's plan to implement loan provisions specifically authorized by Congress in June 2006 to assist in hurricane recovery efforts. To conduct our work, we reviewed applicable laws and program materials and interviewed officials from federal agencies and 34 HBCUs."
Date:
October 18, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Coast Guard: Condition of Some Aids-to-Navigation and Domestic Icebreaking Vessels Has Declined; Effect on Mission Performance Appears Mixed
A letter report issued by the Government Accountability Office with an abstract that begins "The marine transportation system is a critical part of the nation's infrastructure. To facilitate the safety and efficiency of this system, the Coast Guard maintains aids-to-navigation (ATON), such as buoys and beacons, and conducts domestic icebreaking in the Great Lakes, St. Lawrence Seaway, and northeast coast. To conduct these missions, the Coast Guard has a fleet of more than 200 vessels, ranging from 225-foot seagoing buoy tenders and 140-foot domestic icebreakers to 21-foot boats. After the terrorist attacks of September 11, 2001, many of these assets took on additional responsibilities for security patrols and other homeland security duties. Although some assets have been recently acquired, many others are reaching or have exceeded their design service lives, raising concerns about how well and for how much longer these older assets may be able to carry out their missions. In response, GAO examined (1) recent trends in the amount of time these assets have spent performing missions; (2) asset condition and its effect on mission performance; and (3) the actions taken by the Coast Guard to continue to achieve the missions of these assets. To conduct this work, …
Date:
September 22, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Logistics: Several Factors Limited the Production and Installation of Army Truck Armor during Current Wartime Operations
A letter report issued by the Government Accountability Office with an abstract that begins "In April 2005, GAO reported on factors affecting the timely production of up-armored high-mobility multi-purpose wheeled vehicles (HMMWV) and add-on armor kits for HMMWVs, as well as other items critically needed by deployed forces during Operation Iraqi Freedom. Due to high interest by Congress and the public regarding vehicle armor, GAO initiated this subsequent engagement to examine issues affecting the production and installation of armor for medium and heavy trucks. The objectives were to (1) determine the extent to which truck armor was produced and installed to meet identified requirements, (2) identify what factors affected the time to provide truck armor, and (3) identify what actions the Department of Defense (DOD) and the Army have taken to improve the timely availability of truck armor. To address these objectives, GAO collected and analyzed supply data for medium and heavy tactical trucks used by Army forces."
Date:
March 22, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library