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IRS Management: Cost Estimate for New Information Reporting System Needs to be Made More Reliable
A letter report issued by the Government Accountability Office with an abstract that begins ""
Date:
January 31, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Patient Protection and Affordable Care Act: Effect on Long-Term Federal Budget Outlook Largely Depends on Whether Cost Containment Sustained
A letter report issued by the Government Accountability Office with an abstract that begins "The effect of the Patient Protection and Affordable Care Act (PPACA), enacted in March 2010, on the long-term fiscal outlook depends largely on whether elements in PPACA designed to control cost growth are sustained. There was notable improvement in the longer-term outlook after the enactment of PPACA under GAO's Fall 2010 Baseline Extended simulation, which assumes both the expansion of health care coverage and the full implementation and effectiveness of the cost-containment provisions over the entire 75-year simulation period. However, the federal budget remains on an unsustainable path. Further, questions about the implementation and sustainability of these provisions have been raised by the Centers for Medicare & Medicaid Services' Office of the Actuary and others, due in part to challenges in sustaining increased health care productivity. The Fall 2010 Alternative simulation assumed cost containment mechanisms specified in PPACA were phased out over time while the additional costs associated with expanding federal health care coverage remained. Under these assumptions, the long-term outlook worsened slightly compared to the pre-PPACA January 2010 simulation."
Date:
January 31, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Contract Management: Proteges Value DOD's Mentor-Protege Program, but Annual Reporting to Congress Needs Improvement
A letter report issued by the Government Accountability Office with an abstract that begins "Congress authorized the Mentor-Protege Program to boost the participation of small disadvantaged businesses as subcontractors and suppliers under Department of Defense (DOD) and other contracts. The program provides incentives to major defense contractors (mentors) to help small disadvantaged businesses (proteges) strengthen their ability to compete for contracts. GAO administered a Web-based survey to determine whether former proteges believe the program enhanced their business development; examined the accuracy of the Mentor-Protege Program Office's annual reporting to Congress; determined whether DOD reported on the progress of former proteges and their contributions to small business goals; and, identified how program funds have been obligated and used."
Date:
January 31, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Understanding Similarities and Differences between Accrual and Cash Deficits: Update for Fiscal Year 2007, an E-supplement to GAO-07-117SP
Other written product issued by the Government Accountability Office with an abstract that begins "The unified budget deficit--sometimes called the "cash deficit"--and the net operating cost-- sometimes called the "accrual deficit"--are two key measures of the government's annual fiscal position. The cash deficit provides information on the government's current cash flow and borrowing needs. The accrual deficit provides information on the current cost of government-- the amount of resources used to produce goods or deliver services during the fiscal year-- regardless of when cash is used."
Date:
January 31, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Federal Employees Health Benefits Program: First-Year Experience with High-Deductible Health Plans and Health Savings Accounts
A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Employees Health Benefits Program (FEHBP) recently began offering high-deductible health plans (HDHP) coupled with tax-advantaged health savings accounts (HSA) that enrollees use to pay for health care. Unused HSA balances may accumulate for future use, providing enrollees an incentive to purchase health care prudently. The plans also provide decision support tools to help enrollees make purchase decisions, including health care quality and cost information. Concerns have been expressed that HDHPs coupled with HSAs may attract younger, healthier, or wealthier enrollees, leaving older, less healthy enrollees to drive up costs in traditional plans. Because the plans are new, there is also interest in the plan features and the decision support tools they provide to enrollees. GAO was asked to evaluate the experience of the 14 HDHPs coupled with an HSA that were first offered under the FEHBP in January 2005. GAO compared the characteristics of enrollees in the 14 HDHPs to those of enrollees in another recently introduced (new) plan without a high deductible and to all FEHBP plans. GAO also compared characteristics of the three largest HDHPs to traditional FEHBP plans offered by the …
Date:
January 31, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Office of Personnel Management: Improvements Needed to Ensure Successful Retirement Systems Modernization
A letter report issued by the Government Accountability Office with an abstract that begins "Through its Retirement Systems Modernization (RSM) program, the Office of Personnel Management (OPM) is modernizing the paper intensive processes and antiquated information systems it uses to support the retirement of civilian federal employees. RSM is intended to deploy new or modified systems beginning in February 2008 to improve the efficiency and effectiveness of the agency's retirement program. GAO was asked to (1) determine whether OPM is effectively managing the RSM program to ensure that system components perform as intended and (2) evaluate the risks, cost, and progress of the RSM program. To meet these objectives, GAO analyzed program documentation against relevant plans, policies, and practices."
Date:
January 31, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Private Health Insurance: The Range of Base Premiums for Individuals Age 19 and 64 in the Individual Market by State in January 2013
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reported the range of base premiums prior to underwriting for individual market health insurance plans as displayed on the HealthCare.gov Plan Finder in January 2013. The base premiums were for individuals aged 19 and 64 in each of the 50 states and the District of Columbia. The base premiums reflected information from data submitted by insurers to the Center for Consumer Information and Insurance Oversight (CCIIO) within the Department of Health and Human Services' (HHS) Centers for Medicare & Medicaid Services (CMS). They represented the lowest premium amounts that would have been available to different categories of individuals at that time; however, actual premium amounts paid by consumers could have been higher as they would have been determined after more complete underwriting for health conditions and other factors, and some individuals could have been denied coverage. GAO also reported on base premiums prior to underwriting for an urban and rural zip code in four select states, one from each census region. The states included: Illinois, Nevada, Pennsylvania, and Texas. This supplements data on base premiums in the individual market in January 2013 for other categories of individuals …
Date:
January 31, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Review of the Office of Personnel Management's Analysis of the United States Postal Service's Funding of Civil Service Retirement System Costs
Correspondence issued by the General Accounting Office with an abstract that begins "In our December 2001 report, "United States Postal Service: Information on Retirement Plans" (GAO-02-170), we raised the question of whether the United States Postal Service (USPS) was paying more or less than appropriate to cover benefit payments for the Civil Service Retirement System (CSRS) for which it is responsible. In May 2002, we asked the Office of Personnel Management (OPM) to calculate a hypothetical "Postal Fund" balance and projected funding status by estimating the present value (PV) of the future benefits USPS is required to fund for CSRS retirees and survivors under current law and extent to which prior and projected future contributions required by current law would fund these benefits. OPM released its analysis in November 2002, indicating that, based on current contributions, USPS's CSRS obligations would be significantly overfunded in the future. The Administration has proposed legislation that addresses this overfunding. In this correspondence we will (1) review OPM's analysis for reasonableness and (2) analyze the legislative proposal to identify any issues needing further consideration."
Date:
January 31, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Coast Guard: Station Readiness Improving, but Resource Challenges and Management Concerns Remain
A letter report issued by the Government Accountability Office with an abstract that begins "For years, the Coast Guard has conducted search and rescue operations from its network of stations along the nation's coasts and waterways. In 2001, reviews of station operations found that station readiness--the ability to execute mission requirements in keeping with standards--was in decline. The Coast Guard began addressing these issues, only to see its efforts complicated by expanded post-September 11, 2001, homeland security responsibilities at many stations. GAO reviewed the impact of changing missions on station needs, the progress made in addressing station readiness needs, and the extent to which plans are in place for addressing any remaining needs."
Date:
January 31, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Immigration Benefit Fraud: Focused Approach Is Needed to Address Problems
A letter report issued by the General Accounting Office with an abstract that begins "Immigration and Naturalization Service (INS) officials believe that some aliens are using the benefit application process to carry out illegal activities, such as crimes of violence, narcotics trafficking, and terrorism. The extent of immigration benefit fraud is unknown, but INS officials and others believe that this problem will increase as smugglers and other criminal enterprises use fraud to bring illegal aliens, including criminals, into the United States. INS investigative units in both the service centers and the district offices investigate possible benefit fraud on the basis of information they receive from staff who process benefit applications, other INS units, the public, and law enforcement agencies. Providing immigration benefits in a timely manner may conflict with the goal of preserving the integrity of the legal immigration system. Although INS recognizes the need to balance these competing goals, it has not always succeeded. INS has several performance measures in place to gauge the results of its benefit fraud enforcement activities. However, INS has not established outcome-based performance measures to assess the results of fraud activities. Additionally, INS has not established goals or measurement criteria for the service center …
Date:
January 31, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
DEPARTMENT OF ENERGY: Additional Opportunities Exist to Streamline Support Functions at NNSA and Office of Science Sites
A letter report issued by the Government Accountability Office with an abstract that begins "Support function costs at NNSA and Science sites for fiscal years 2007 through 2011 are not fully known because DOE changed its data collection approach beginning in 2010 to improve its data and, as a result, does not have complete and comparable cost data for all years. In fiscal years 2007 through 2009, total support costs for NNSA and Science sites grew from $5 billion to about $5.5 billion (nominal dollars). Costs for fiscal year 2010 are unknown because DOE was pilot-testing its new reporting system and only collected data from some sites. For fiscal year 2011, the data are more complete, but changes to DOEs definitions for support functions make it difficult to compare costs across all years. DOE has taken some steps to ensure the quality of the data in its new system and plans to fully implement a quality control process, such as peer reviews, to ensure data can be compared across sites, but has not yet done so."
Date:
January 31, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Bank Fees: Federal Banking Regulators Could Better Ensure That Consumers Have Required Disclosure Documents Prior to Opening Checking or Savings Accounts
A letter report issued by the Government Accountability Office with an abstract that begins "In 2006, consumers paid over $36 billion in fees associated with checking and savings accounts, raising questions about consumers' awareness of their accounts' terms and conditions. GAO was asked to review (1) trends in the types and amounts of checking and deposit account fees since 2000, (2) how federal banking regulators address such fees in their oversight of depository institutions, and (3) the extent that consumers are able to obtain account terms and conditions and disclosures of fees upon request prior to opening an account. GAO analyzed fee data from private data vendors, publicly available financial data, and information from federal regulators; reviewed federal laws and regulations; and used direct observation techniques at depository institutions nationwide."
Date:
January 31, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Management: NOAA Needs to Better Document Its Policies and Procedures for Providing Management and Administration Services
A letter report issued by the Government Accountability Office with an abstract that begins "The National Oceanic and Atmospheric Administration (NOAA) is a bureau within the Department of Commerce (Commerce). To help achieve NOAA's program goals, it relies on management and administration (M&A) services, such as legal support and information technology. In response to the fiscal year 2010 Consolidated Appropriations Act Conference Report, GAO (1) examined how NOAA's M&A services are funded, (2) assessed the extent to which NOAA's policies and procedures for M&A services conform to applicable standards, and (3) estimated salaries and expenses for NOAA's budget for fiscal year 2009. Among other things, GAO reviewed documents on M&A services and data on M&A costs from NOAA officials for its headquarters; line offices, which are responsible for executing NOAA's programs; and a subset of financial management centers (FMC) within the line offices, which manage specific programs and projects."
Date:
January 31, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Report
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.
Object Type:
Text
System:
The UNT Digital Library
Climate Change: Energy Infrastructure Risks and Adaptation Efforts
A letter report issued by the Government Accountability Office with an abstract that begins "According to assessments by the National Research Council (NRC) and the U.S. Global Change Research Program (USGCRP), U.S. energy infrastructure is increasingly vulnerable to a range of climate change impacts--particularly infrastructure in areas prone to severe weather and water shortages. Climate changes are projected to affect infrastructure throughout all major stages of the energy supply chain, thereby increasing the risk of disruptions. For example:"
Date:
January 31, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Tax Policy: New Markets Tax Credit Appears to Increase Investment by Investors in Low-Income Communities, but Opportunities Exist to Better Monitor Compliance
A letter report issued by the Government Accountability Office with an abstract that begins "The Community Renewal Tax Relief Act of 2000 authorized up to $15 billion of allocation authority under the New Markets Tax Credit (NMTC) to stimulate investment in low-income communities. The act mandated that GAO report on the program to Congress by January 31, 2004, 2007, and 2010. Two subsequent laws authorized an additional $1 billion in NMTC authority for certain qualified investments and extended the program for 1 year with an additional $3.5 billion of authority. This report (1) describes the status of the NMTC program, (2) profiles NMTC program participants, (3) assesses the credit's effectiveness in attracting investment by participating investors, and (4) assesses IRS and the Community Development Financial Institutions (CDFI) Fund compliance monitoring efforts. To conduct the analysis, GAO surveyed NMTC investors, conducted statistical analysis, and interviewed IRS and CDFI Fund officials."
Date:
January 31, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Management: Fully Developed Management Framework Needed to Guide Air Force Future Total Force Efforts
A letter report issued by the Government Accountability Office with an abstract that begins "The Air Force is in the process of transforming its force to meet today's new and emerging threats. Its "Future Total Force" concept is intended to maximize future capabilities by integrating its active, National Guard, and reserve components to a greater degree. While the Air Force was making force structure decisions and developing its 20-year plan, the Air National Guard embarked on its own "Vanguard" transformation initiative to ensure its role and relevance in the new Air Force. This report discusses (1) the processes and events that surrounded the Air Force's development of its 20-year force structure plan, including the involvement of key stakeholders and the development of the Guard's Vanguard initiative, and (2) the extent to which the Air Force is utilizing key results-oriented management tools to guide its effort to identify new missions for the Air National Guard and integrate active and Guard forces as part of its Future Total Force effort."
Date:
January 31, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
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.
Object Type:
Text
System:
The UNT Digital Library
Drug Control: State Approaches Taken to Control Access to Key Methamphetamine Ingredient Show Varied Impact on Domestic Drug Labs
A letter report issued by the Government Accountability Office with an abstract that begins "Methamphetamine (meth) lab incidents--seizures of labs, dumpsites, chemicals, and glassware--declined following state and federal sales restrictions on pseudoephedrine (PSE), an ingredient commonly found in over-the-counter cold and allergy medications, but they rose again after changes to methods in acquiring PSE and in the methods to produce meth. According to Drug Enforcement Administration (DEA) data, the number of lab incidents nationwide declined through 2007 after the implementation of state and federal regulations on PSE product sales, which started in 2004. The number of meth lab incidents reported nationally increased after 2007, a trend primarily attributed to (1) the emergence of a new technique for smaller-scale production and (2) a new method called smurfing--a technique used to obtain large quantities of PSE by recruiting groups of individuals to purchase the legally allowable amount of PSE products at multiple stores that are then aggregated for meth production."
Date:
January 31, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Rail Transit: FTA Programs Are Helping Address Transit Agencies' Safety Challenges, but Improved Performance Goals and Measures Could Better Focus Efforts
A letter report issued by the Government Accountability Office with an abstract that begins "Although transit service is generally safe, recent high-profile accidents on several large rail transit systems--notably the June 2009 collision in Washington, D.C., that resulted in nine fatalities and 52 injuries--have raised concerns. The Federal Transit Administration (FTA) oversees state agencies that directly oversee rail transit agencies' safety practices. FTA also provides assistance to transit agencies, such as funding and training, to enhance safety. GAO was asked to determine (1) the challenges the largest rail transit systems face in ensuring safety and (2) the extent to which assistance provided by FTA addresses these challenges. GAO visited eight large rail transit systems and their respective state oversight agencies, reviewed pertinent documents, and interviewed rail transit safety experts and officials from FTA and the National Transportation Safety Board (NTSB)."
Date:
January 31, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Trade Adjustment Assistance: Most Workers in Five Layoffs Received Services, but Better Outreach Needed on New Benefits
A letter report issued by the Government Accountability Office with an abstract that begins "Little is known nationally about the extent to which workers laid off as a result of international trade use the variety of federally funded reemployment services available to them. GAO was asked to study the experiences of workers affected by a small number of trade-related layoffs. GAO examined (1) the extent to which workers accessed federally funded reemployment services and the mix of services received, (2) the employment outcomes these workers achieved, and (3) the extent to which workers used the new health insurance and wage insurance benefits under the Trade Adjustment Assistance (TAA) program, and the factors affecting their participation."
Date:
January 31, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Drug Pricing: Research on Savings from Generic Drug Use
A letter report issued by the Government Accountability Office with an abstract that begins "Our review identified articles that used varying approaches to estimate the savings associated with generic drug use in the United States. One group of studies estimated the savings in reduced drug costs that have accrued from the use of generics. For example, a series of studies estimated the total savings that have accrued to the U.S. health care system from substituting generic drugs for their brand-name counterparts, and found that from 1999 through 2010 doing so saved more than $1 trillion. A second group of studies estimated the potential to save more on drugs through greater use of generics. For example, one study assessed the potential for additional savings within the Medicare Part D programwhich provides outpatient prescription drug coverage for Medicareand found that if generic drugs had always been substituted for the brand-name drugs studied, about $900 million would have been saved in 2007. A third group of studies estimated the effect on health care costs of using generic versions of certain types of drugs where questions had generally been raised about whether substituting generic drugs for brand-name drugs was medically appropriate. Unlike the other …
Date:
January 31, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Hospital Quality Data: CMS Needs More Rigorous Methods to Ensure Reliability of Publicly Released Data
A letter report issued by the Government Accountability Office with an abstract that begins "The Medicare Modernization Act of 2003 directed that hospitals lose 0.4 percent of their Medicare payment update if they do not submit clinical data for both Medicare and non-Medicare patients needed to calculate hospital performance on 10 quality measures. The Centers for Medicare & Medicaid Services (CMS) instituted the Annual Payment Update (APU) program to collect these data from hospitals and report their rates on the measures on its Hospital Compare Web site. For hospital quality data to be useful to patients and other users, they need to be reliable, that is, accurate and complete. GAO was asked to (1) describe the processes CMS uses to ensure the accuracy and completeness of data submitted for the APU program, (2) analyze the results of CMS's audit of the accuracy of data from the program's first two calendar quarters, and (3) describe processes used by seven other organizations that assess the accuracy and completeness of clinical performance data."
Date:
January 31, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Student Loans: Borrower Interest Rates Cannot Be Set in Advance to Precisely and Consistently Balance Federal Revenues and Costs
A letter report issued by the Government Accountability Office with an abstract that begins "Total Direct Loan administrative costs grew from $314 million to $864 million from fiscal years 2007 to 2012, but federal costs per borrower have generally remained steady or fallen. The increase in total administrative costs largely results from an increase of over 300 percent in the number of Direct Loans during that same time period. One key factor contributing to this loan volume increase was a law that ended student loan originations under a federally guaranteed loan program resulting in new originations being made under the Direct Loan program. Loan servicing--which includes activities like counseling borrowers on selecting repayment plans, processing payments, and collecting on loans in delinquent status--is the largest category of administrative costs, comprising 63 percent of total Direct Loan administrative costs in fiscal year 2012. While total administrative costs have increased, costs per borrower and other unit costs have remained steady or declined. For example, the servicing cost per borrower has remained roughly $25 over the six-year period we examined. However, a number of factors, including a new payment structure for loan servicing contracts to reward servicers for keeping more borrowers in repayment …
Date:
January 31, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library