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Medicare: Sponsors' Management of the Prescription Drug Discount Card and Transitional Assistance Benefit
Correspondence issued by the Government Accountability Office with an abstract that begins "The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (MMA) added a prescription drug benefit to the Medicare program, which became effective January 1, 2006. To assist Medicare beneficiaries with their prescription drug costs until the new benefit became available, the MMA also required the establishment of a temporary program, the Medicare Prescription Drug Discount Card and Transitional Assistance Program, which began in June 2004. The drug card program offers Medicare beneficiaries access to discounts off the retail price of prescription drugs at the point of sale. All Medicare beneficiaries, except those receiving Medicaid drug coverage, were eligible to enroll in the drug card program. Certain low-income beneficiaries without other drug coverage qualified for an additional benefit, a transitional assistance (TA) subsidy that can be applied toward the cost of drugs covered under the drug card program. Drug cards were offered and are managed by private organizations, known as drug card sponsors. General drug cards were available to all eligible beneficiaries living in a card's service area; there are both national and regional general cards. Exclusive and special endorsement drug cards were available to specific beneficiary groups. …
Date:
January 13, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
National Transportation Safety Board's Implementation of GAO Recommendations
Correspondence issued by the Government Accountability Office with an abstract that begins ""
Date:
January 6, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Issues Involving the Use of the Futures Markets to Invest in Commodity Indexes
Correspondence issued by the Government Accountability Office with an abstract that begins "Until mid-2008, prices for a broad range of physical commodities, from crude oil to crops such as wheat, had increased dramatically for several years--raising concerns and leading to a debate over the possible causes. Some market participants and observers have attributed the price increases to fundamental economic factors related to supply and demand. Others have suggested that the price increases resulted from speculation in the futures contracts by hedge funds and investors in commodity indexes. Like stock indexes, commodity indexes track the composite price of a basket of long futures positions in physical commodities. The indexes' investment strategy is passive, remaining the same regardless of whether prices are falling, rising, or flat. Two commonly referenced commodity indexes are the Standard & Poor's Goldman Sachs Commodity Index (S&P GSCI) and Dow Jones-American International Group Commodity Index (DJ-AIGCI), which are based on a broad range of physical commodities, including energy products, agricultural products, and metals. Since around the mid-2000s, pension plans, endowments, and other institutional investors increasingly have used investments in commodity indexes to obtain exposure to commodity prices as an asset class, typically to diversify their portfolios or hedge …
Date:
January 30, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Performance Measures and Comprehensive Funding Data Could Enhance Management of National Capital Region Preparedness Resources
Correspondence issued by the Government Accountability Office with an abstract that begins "FEMA's NCRC officials are not assisting regional officials in (1) developing performance measures to better assess the implementation of their strategic plan and (2) identifying federal funding available to prioritize preparedness investments. They are not doing so because they view their role as that of acting as a coordinator for other federal agencies, although they agreed that they could do more to support regional efforts and are positioned to do so. The NCR Strategic Plan helps regional officials identify the capabilities needed to strengthen the region's homeland security efforts and defines the framework for achieving those capabilities. NCR preparedness officials said that they have been working to develop preparedness measures since 2003, but noted that these measures are difficult to link to a measured improvement in regional preparedness. For example, while the region identified more than $25 million in UASI grant projects invested in providing public alerts and warnings, regional officials have not developed a measure to determine the effectiveness of these activities. Without such measures, it is unclear to what extent the efforts will advance the region's goals."
Date:
January 25, 2013
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Information on False Claims Act Litigation
Correspondence issued by the Government Accountability Office with an abstract that begins "The False Claims Act (FCA) is one of the government's primary weapons to fight fraud against the government. The Act, as amended in 1986, provides for penalties and triple damages for anyone who knowingly submits or causes the submission of false or fraudulent claims to the United States for government funds or property. Under the FCA's qui tam provisions, a person with evidence of fraud, also known as a whistle blower or relator, is authorized to file a case in federal court and sue, on behalf of the government, persons engaged in the fraud and to share in any money the government may recover. The Department of Justice (DOJ) has the responsibility to decide on behalf of the government whether to join the whistle blower in prosecuting these cases. From fiscal years 1987 through 2005, settlements and judgments for the federal government in FCA cases have exceeded $15 billion, of which $9.6 billion, or 64 percent, was for cases filed by whistle blowers under FCA's qui tam provisions. The whistle blowers share of the qui tam settlements and judgments was over $1.6 billion during this period. With regard …
Date:
January 31, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Meal Counting and Claiming by Food Service Management Companies in the School Meal Programs
Correspondence issued by the Government Accountability Office with an abstract that begins "The federal government spends about $10 billion each year to provide meals to over 30 million students through the National School Lunch and Breakfast Programs. However, a 2007 study estimated that of this amount, $860 million (8.6 percent) in school year 2005-2006 was paid improperly because of errors in the number of meals counted and claimed for reimbursement. These programs are administered by the United States Department of Agriculture's (USDA) Food and Nutrition Service (FNS) through state agencies that, in turn, oversee local school food authorities (SFA). SFAs that participate in the lunch and breakfast programs receive federal cash reimbursements through the state agency for each meal served, and in the lunch program they also receive USDA commodity donations based on the number of meals served. In return, SFAs must serve meals that meet federal nutrition requirements and offer meals free or at a reduced price to students whose family's income falls below certain thresholds. While most of the roughly 13,700 SFAs in traditional public school districts in the United States manage their own programs, about 13 percent choose to contract with private companies known as food service …
Date:
January 30, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Social Security: Actuarial Projections of the Trust Funds
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Pricewaterhouse Coopers (PwC) report on the actuarial projections for the trust funds of the Old Age, Survivors, and Disability Insurance programs, focusing on whether the Social Security Administration's (SSA) Board of Trustees': (1) 1999 long-range intermediate actuarial projections--their best estimates--as presented in the Trustees' 1999 report are based on generally accepted actuarial methods and techniques and include economic and demographic assumptions that contain no material defects because of errors or omissions and are individually reasonable; and (2) sensitivity tests include all assumptions that could have a significant effect on the projections and are reasonable."
Date:
January 14, 2000
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Rail Transit: Reliability of FTA's Rail Accident Database
Correspondence issued by the Government Accountability Office with an abstract that begins "As Congress requested, we conducted a review of challenges associated with enhancing safety on major rail transit systems. During the course of that review, we assessed the quality of data that the Federal Transit Administration (FTA) collects and maintains in its State Safety Oversight (SSO) Rail Accident Database. FTA, an agency within the Department of Transportation (DOT), collects these safety data, including data on types of accidents and causes, from SSO agencies and the rail transit agencies they oversee. FTA used the SSO Rail Accident Database to produce the agency's 2009 Rail Safety Statistics Report, which analyzed data from 2003 through 2008. Although we originally intended to report on safety trends using the SSO Rail Accident Database in the rail transit report, we determined that these data were not sufficiently reliable for such a purpose. As a result, in this review we further assess the SSO Rail Accident Database and FTA's processes for collecting and compiling the data. We determined that there are numerous inaccuracies in FTA's SSO Rail Accident Database and, consequently, the 2009 Rail Safety Statistics Report. FTA implemented changes to the data collection process over …
Date:
January 31, 2011
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Imminent Danger Pay: Actions Needed Regarding Pay Designations in the U.S. Central Command Area of Responsibility
Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) obligated more than $1 billion in imminent danger pay from fiscal years 2010 through 2013 in the U.S. Central Command's area of responsibility, excluding Afghanistan, according to data from the military services. In June 2011, the Office of the Under Secretary of Defense for Personnel and Readiness requested the geographic Combatant Commands to assess existing imminent danger pay areas. The last such review had been completed in 2007. In January 2013, the U.S. Central Command recommended terminating imminent danger pay designations in many locations within its area of responsibility. However, the Office of the Under Secretary of Defense for Personnel and Readiness had not completed its current review or made a decision as of December 20, 2013, when we transmitted a draft of our report to DOD. DOD's guidance on imminent danger pay requires a periodic review but neither specifies the frequency with which periodic reviews must be completed, nor stipulates a time frame by which the Office of the Under Secretary of Defense for Personnel and Readiness should render a final decision regarding the findings of the review. The Standards for Internal …
Date:
January 30, 2014
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Office of Special Trustee for American Indians: Financial Statement Audit Recommendations and the Audit Follow-Up Process
Correspondence issued by the Government Accountability Office with an abstract that begins "In 1994, Congress enacted the American Indian Trust Fund Management Reform Act, Pub. L. No. 103-412, recognizing the federal government's fiduciary responsibilities toward American Indians. The act called for more effective management of the Department of the Interior's (Interior) fiduciary responsibilities, required an annual audit of Indian trust funds, and created the Office of Special Trustee for American Indians (OST) in Interior. In 1996, the Secretary of the Interior ordered the transfer of responsibility for trust fund management, including preparation of the financial statements of the Tribal and Other Trust Funds and Individual Indian Monies Trust Funds (Indian trust funds), from the Bureau of Indian Affairs (BIA) to OST. Since then, OST has prepared and independent public accountants have audited the financial statements of the Indian trust funds. The auditors have issued qualified audit opinions each year since 1996 because of inadequacies in Interior's trust-related systems, controls, and processes, disagreements between Interior and the trust funds' beneficiaries on amounts owed, and potential claims against the government. Congress expressed concern about deficiencies identified and reported in the Indian trust funds' annual financial statement audits for fiscal years 1996 through …
Date:
January 19, 2007
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Defense Trade: The Use of Intellectual Property Generated at Department of Energy's Laboratories to Satisfy Offset Requirements
Correspondence issued by the General Accounting Office with an abstract that begins "This report discusses the use of intellectual property generated at the Department of Energy's (DOE) laboratories to satisfy defense contractors' offset requirements. GAO found that DOE's laboratory offset requirements have been limited. GAO's discussions with DOE and laboratory management contractors uncovered only 14 instances in which the laboratories' intellectual property were involved in offset projects. GAO also found that management contractors have the right to intellectual property that they produce at DOE laboratories."
Date:
January 8, 2001
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Minimizing Inappropriate Levies in IRS's Federal Payment Levy Program
Correspondence issued by the General Accounting Office with an abstract that begins "Each year, thousands of taxpayers who owe delinquent federal taxes receive billions of dollars in federal payments. To help the Internal Revenue Service (IRS) collect these delinquent taxes more effectively, the Congress passed the Taxpayer Relief Act of 1997, the provisions of which authorized the establishment of the Federal Payment Levy Program (FPLP), which allows IRS to continuously levy up to 15 percent of the payments made to delinquent taxpayers. The Department of the Treasury's Financial Management Service (FMS), which receives payment records from and makes payments on behalf of most federal agencies, collects the continuous levy from the federal payment after IRS has authorized the levy. Subsequent payments are continuously levied until such time that the tax debt is paid or IRS releases the levy. In a prior report, we noted that inappropriate levies--which subsequently must be refunded--could undermine support for the continuous levy authority, by generating negative public reaction to the program and frustrating taxpayers whose payments are inappropriately levied. Since October of 2001, the inclusion of Social Security recipients and others in the levy program has extended levy use substantially. This expansion heightens the importance …
Date:
January 3, 2003
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Security Force Assistance: DOD's Consideration of Unintended Consequences, Perverse Incentives, and Moral Hazards
Correspondence issued by the Government Accountability Office with an abstract that begins "In summary, we identified three DOD joint publications and two guidance documents that call for the consideration of unintended consequences, moral hazards, or risk mitigation procedures in planning for security force assistance. For example, Joint Publication 5-0, Joint Operations Planning, explicitly advises commanders to consider undesired consequences when planning operations and to refine plans to mitigate any undesired effects. This joint publication also includes procedures, such as the mission analysis and course of action analysis, to mitigate risks, which could include unintended consequences. Further, the Security Force Assistance Handbook, a guidance document, explains that site surveys serve to determine the suitability of the foreign security force for training, which may include considerations for potential unintended consequences and moral hazards, according to DOD officials. In addition to DOD joint publications and guidance, we reviewed a DOD directive and an instruction that DOD identified as relevant for our review and found that neither document specifically calls for consideration of unintended consequences or similar risks. However, DOD officials noted that they may incorporate considerations for unintended consequences and similar risks in a subsequent update to DOD Directive 5132.03, DOD Policy and …
Date:
January 8, 2013
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Government Auditing Standards: Amendment No. 3: Independence (Superseded by GAO-03-673G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. GAO presented a guide on revised government auditing standards to audit officials and others interested in government auditing standards. The standards require auditors to (1) not perform management functions or make management decisions and (2) not audit their own work or provide nonaudit services in situations in which the amounts or services involved are significant/material to the subject matter of the audit."
Date:
January 1, 2002
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Grant Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Superseded by GAO-01-911G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-01-911G, Grant Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, September 2001. The Federal Financial Management Improvement Act of 1996 requires that agencies implement and maintain financial management systems that substantially comply with federal financial management systems requirements. These system requirements are spelled out by the Joint Financial Management Improvement Program (JFMIP) and the Office of Management and Budget. This checklist reflects JFMIP's revised requirements for grant financial systems to help (1) agencies in implementing and monitoring their grant financial systems and (2) managers and auditors in reviewing agency grant financial systems to determine if they substantially comply with the act."
Date:
January 1, 2001
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Defense Acquisitions: Observations on the Department of Defense Service Contract Inventories for Fiscal Year 2008
Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is the federal government's largest purchaser of contractor-provided services and relies on contractors to support its varied missions. DOD's contractors provide a range of services, such as consulting and administrative support, information technology services, and weapon system and base operations support. However, DOD contract management has been on our high-risk list since 1992, and our recent work continues to identify weaknesses in DOD's management and oversight of services contracts. In particular, we have reported on the need for reliable data on how service acquisition dollars are spent to make informed contract management decisions and achieve positive acquisition outcomes. Congress has enacted legislation in recent years to increase the availability of information on services acquisitions to improve DOD's ability to manage these purchases. As part of those efforts, the National Defense Authorization Act for Fiscal Year 2008 amended 10 U.S.C. 2330a to require DOD to submit an annual inventory of the activities performed pursuant to contracts for services for or on behalf of DOD during the preceding fiscal year. These inventories are to contain a number of different elements for the service contracts listed, …
Date:
January 29, 2010
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Tax Credits: Characteristics of Tax Credit Properties and Their Residents
Correspondence issued by the General Accounting Office with an abstract that begins "GAO provided information on the Low-Income Housing Tax Credit program, focusing on the characteristics of tax properties and their residents."
Date:
January 10, 2000
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
U.S. Postal Service: Age and Disability in the Executive Service
Correspondence issued by the Government Accountability Office with an abstract that begins "Equal opportunity in the federal workplace is intended to result in a diverse and highly qualified workforce. Such a workplace uses the talents of all employees-- without regard to factors such as employees' race, ethnicity, gender, and disability status. Diversity within an agency's senior executive ranks, including the U.S. Postal Service's (Service) Postal Career Executive Service (PCES), is particularly important because it allows agencies to draw upon a wider variety of perspectives and approaches to address the wide array of challenges facing the federal government. The Service had 959 employees in the PCES during fiscal year 2000 and 867 PCES employees during fiscal year 2007. In April 2008, we reported on the demographic representation of employees in the Service's PCES (which includes postal officers and executives) and certain levels of the Service's Executive and Administrative Schedule (a pool of candidates for the Service's managerial and executive leadership positions). We provided these data for the end of fiscal year 2007, as well as baseline data from fiscal year 1999, which we previously reported for those positions. As requested, this report provides additional information on the demographic representation of employees …
Date:
January 12, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Review of the Drug Enforcement Administration's Heroin Signature and Domestic Monitor Programs
Correspondence issued by the General Accounting Office with an abstract that begins "GAO examined the Drug Enforcement Administration's (DEA) Heroin Signature Program and Domestic Monitor Program to determine why there were apparent discrepancies in the 1999 statistical data generated by these two programs, particularly in the data on Southwest Asia heroin. GAO focused on why the program data showed heroin seizure information for only one U.S. Pacific Coast international airport. In addition, GAO examined whether enough samples from heroin seizures were being furnished for analysis under the Heroin Signature Program and the extent to which DEA was committed to the Domestic Monitor Program. GAO concluded that the discrepancies in the 1999 statistical data generated by the programs were the result of the two programs' data not being comparable. The reason Heroin Signature Program data showed heroin seizure information for only one U.S. Pacific Coast international airport was because seizures at other Pacific Coast airports during 1999 did not meet federal prosecution guidelines. GAO further found that DEA officials responsible for administering the Heroin Signature Program received enough samples of the heroin seized by federal law enforcement agencies, but did not receive enough samples from state and local law enforcement agencies. …
Date:
January 12, 2001
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Reports for the Gold Star Wives of America, Inc., for Fiscal Years 2006 and 2005
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Gold Star Wives of America, Inc., for fiscal years 2006 and 2005. GAO found no reportable instances of noncompliance. The audit reports included the auditor's opinions that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."
Date:
January 26, 2007
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
VA and Defense Health Care: Progress Made, but DOD Continues To Face Military Medical Surveillance System Challenges
A statement of record issued by the General Accounting Office with an abstract that begins "GAO, the Institute of Medicine, and others have cited weaknesses in the Defense Department's (DOD) medical surveillance during the Gulf War and Operation Joint Endeavor. DOD was unable to collect, maintain, and transfer accurate data on the movement of troops, potential exposures to health risks, and medical incidents during deployment in the Gulf war. DOD improved its medical surveillance system under Operation Joint Endeavor, providing useful information to military commanders and medical personnel. However, GAO found several problems with this system. For example, incomplete or inaccurate information related to service members' health and deployment status. DOD's has not established a single, comprehensive electronic system to document, archive, and access medical surveillance data. DOD has begun several initiatives to improve the reliability of deployment information and to enhance its information technology capabilities, but some initiatives are several years away from full implementation. Nonetheless, these efforts reflect a commitment by DOD to establish a comprehensive medical surveillance system. The ability of the Department of Veterans Affairs to fulfill its role in serving veterans and providing backup to DOD in times of war will be enhanced as DOD …
Date:
January 24, 2002
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Pipeline Safety: Better Data and Guidance Could Improve Operators' Responses to Incidents
Testimony issued by the Government Accountability Office with an abstract that begins "Numerous variables--some of which are under operators' control--influence the ability of transmission pipeline operators to respond to incidents. For example, the location of response personnel and the use of manual or automated valves can affect the amount of time it takes for operators to respond to incidents. However, because the advantages and disadvantages of installing an automated valve are closely related to the specifics of the valve's location, it is appropriate that operators decide whether to install automated valves on a case-by-case basis. Several operators we spoke with have developed approaches to evaluate the advantages and disadvantages of installing automated valves, such as using spill-modeling software to estimate the potential amount of product released and extent of damage that would occur in the event of an incident."
Date:
January 28, 2013
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
SCHIP: HHS Continues to Approve Waivers That Are Inconsistent with Program Goals
Correspondence issued by the General Accounting Office with an abstract that begins "States provide health care coverage to about 60 million low-income uninsured adults and children largely through two federal-state programs--Medicaid and the State Children's Health Insurance Program (SCHIP). Medicaid, established in title XIX of the Social Security Act, generally covers low-income families and elderly and disabled individuals, and SCHIP, established in title XXI of the act, covers children in families whose incomes, although low, are above Medicaid's eligibility requirements. In 2001, the Secretary of Health and Human Services announced a new initiative--the Health Insurance Flexibility and Accountability Initiative (HIFA)--under which states could expand coverage to uninsured populations using Medicaid and SCHIP funds. HIFA encourages states to develop coordinated public and private health insurance coverage options and to target program resources to uninsured individuals with incomes below 200 percent of the federal poverty level (FPL). Authority for this initiative comes from section 1115 of the Social Security Act, which allows the Secretary to waive many of the statutory requirements of Medicaid or SCHIP in the case of experimental, pilot, or demonstration projects that promote program objectives. Within the Department of Health and Human Services (HHS), the Centers for Medicare & …
Date:
January 5, 2004
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
VA Surgical Implants: Shortcomings in Implant Purchasing and Tracking
Testimony issued by the Government Accountability Office with an abstract that begins "GAO's work at four VAMCs found that these VAMCs did not always follow VHA requirements for documenting open-market purchases of surgical implants. Specifically:"
Date:
January 15, 2014
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library