American Samoa and the Commonwealth of the Northern Mariana Islands: Economic Indicators Since Minimum Wage Increases Began (open access)

American Samoa and the Commonwealth of the Northern Mariana Islands: Economic Indicators Since Minimum Wage Increases Began

A letter report issued by the Government Accountability Office with an abstract that begins "American Samoa employment and earnings have decreased since 2007, but employment increased slightly from 2011 to 2012. Since 2005, the American Samoa economy has had a flat or declining real gross domestic product (GDP)."
Date: March 31, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: Assessments of Selected Weapon Programs (open access)

Defense Acquisitions: Assessments of Selected Weapon Programs

A letter report issued by the Government Accountability Office with an abstract that begins "Over the past year, the overall size of DOD's major defense acquisition program portfolio decreased, from 85 programs to 80, while the estimated cost has increased by $14.1 billion. The average time to deliver initial capability to the warfighter also increased by 2 months. The slight cost increase can be attributed to the addition of one program, the Evolved Expendable Launch Vehicle. This furthers a trend for decreased portfolio size seen for the past three years. Although the overall cost of the 2013 portfolio increased, 50 of the 80 programs decreased costs, and 64 percent of programs increased their buying power. There are still some programs that have performed poorly, both over the past year and in the longer term. Fifty-five percent of the current portfolio funding has been appropriated, leaving approximately $682 billion needed for future funding. About forty-five percent of this remaining funding represents cost growth from initial estimates, a clear indicator that DOD needs to do more to control cost growth."
Date: March 31, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
National Preparedness: HHS Has Funded Flexible Manufacturing Activities for Medical Countermeasures, but It Is Too Soon to Assess Their Effect (open access)

National Preparedness: HHS Has Funded Flexible Manufacturing Activities for Medical Countermeasures, but It Is Too Soon to Assess Their Effect

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal years 2012 and 2013, the Department of Health and Human Services (HHS) Biomedical Advanced Research and Development Authority (BARDA) awarded nearly $440 million in contracts to establish three Centers for Innovation in Advanced Development and Manufacturing (CIADM) and a network of facilities to provide packaging support for medical countermeasure distribution, known as the Fill Finish Manufacturing Network (FFMN). The contracts require the CIADMs to develop three activities to support flexible manufacturing for medical countermeasure development and production: the manufacture of pandemic influenza vaccines during an emergency; core services to support the development and production of chemical, biological, radiological, and nuclear (CBRN) medical countermeasures; and workforce training. During the contract base periods, each CIADM is to retrofit existing or build new facilities able to produce 50 million doses of pandemic influenza vaccine within 4 months of receipt of the influenza virus strain and to establish the capacity to provide core services, such as assisting countermeasure developers by manufacturing products to be used for clinical trials. The CIADMs are also required to develop workforce training programs, which are intended to increase expertise in CBRN medical countermeasure …
Date: March 31, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Programa Para Mitigar Activos Problemáticos: Es necesario un mayor esfuerzo en el control de préstamos equitativos y en el acceso a los programas de vivienda por parte de personas sin dominio del inglés (open access)

Programa Para Mitigar Activos Problemáticos: Es necesario un mayor esfuerzo en el control de préstamos equitativos y en el acceso a los programas de vivienda por parte de personas sin dominio del inglés

A letter report issued by the Government Accountability Office with an abstract that begins "This is the Spanish language highlights associated with GAO-14-117."
Date: March 31, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
DHS Asset Forfeiture: Additional Actions Could Help Strengthen Controls over Equitable Sharing (open access)

DHS Asset Forfeiture: Additional Actions Could Help Strengthen Controls over Equitable Sharing

A letter report issued by the Government Accountability Office with an abstract that begins "From fiscal years 2003 through 2013, Department of Homeland Security (DHS) components that participate in the Treasury Forfeiture Fund—U.S. Immigration and Customs Enforcement (ICE), the U.S. Secret Service (USSS), U.S. Customs and Border Protection (CBP), and the U.S. Coast Guard (USCG)—contributed approximately $3.6 billion in revenues to the fund and obligated about $2.6 billion from the fund for forfeiture-related activities. These obligations included, among other things, approximately $1.2 billion that DHS components shared with state, local, federal, and foreign law enforcement agencies that participated in forfeiture efforts. Also, during this period, DHS components used about $348 million from the fund to support various law enforcement activities and projects, such as the construction of Border Patrol facilities along the southwest border."
Date: March 28, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Canceled DOD Programs: DOD Needs to Better Use Available Guidance and Manage Reusable Assets (open access)

Canceled DOD Programs: DOD Needs to Better Use Available Guidance and Manage Reusable Assets

A letter report issued by the Government Accountability Office with an abstract that begins "Cancellation of a major Department of Defense (DOD) weapon program can have broad effects. Cancellation of one program can affect the schedules or budgets for related programs as well as the industrial base and local economies. For example, the cancellation of one program has impacted the schedule for the Army's network modernization efforts. DOD stakeholders can provide input to program officials on the potential effects of a cancellation."
Date: March 27, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Infrastructure: DOD's 2013 Facilities Corrosion Study Addressed Reporting Elements (open access)

Defense Infrastructure: DOD's 2013 Facilities Corrosion Study Addressed Reporting Elements

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO's review found that DOD's July 2013 report addressed the four elements specified in the House Committee on Armed Services' report. Specifically, the report by the Director of DOD's Corrosion Office addressed the following elements related to corrosion of facilities and infrastructure: (1) identification of key drivers of corrosion costs and recommended strategies for reducing their effect; (2) review of a sampling of facilities that are representative of facility type, military department, and facility age; (3) assessment of at least one planned facility construction program; and (4) inclusion of information from 30 locations (15 site visits and 15 teleconferences) and the examination of program documentation from all the locations, including maintenance and facility engineering processes."
Date: March 27, 2014
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Major Automated Information Systems: Selected Defense Programs Need to Implement Key Acquisition Practices (open access)

Major Automated Information Systems: Selected Defense Programs Need to Implement Key Acquisition Practices

A letter report issued by the Government Accountability Office with an abstract that begins "Of the 15 selected Department of Defense (DOD) major automated information system (MAIS) programs, 13 had cost information available (2 did not, due to revisions to requirements and changes in scope). Of these 13 programs, 11 experienced changes in their cost estimates, including 7 that experienced increases ranging from 4 to 2,233 percent and 4 that experienced decreases ranging from 4 to 86 percent. Two programs remained unchanged in their cost goals. Additionally, of 14 programs that had schedule information available (1 did not due to revisions to requirements), 13 experienced schedule changes—including 12 that had slippages ranging from a few months to 6 years, and 1 that accelerated its schedule. One program remained on schedule. Further, of 11 programs that had system performance data available, 3 programs met their system performance targets, while 8 did not fully meet their targets."
Date: March 27, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Manufacturing Extension Partnership: Most Federal Spending Directly Supports Work with Manufacturers, but Distribution Could Be Improved (open access)

Manufacturing Extension Partnership: Most Federal Spending Directly Supports Work with Manufacturers, but Distribution Could Be Improved

A letter report issued by the Government Accountability Office with an abstract that begins "Of the approximately $608 million spent by the Department of Commerce's (Commerce) National Institute of Standards and Technology (NIST) in fiscal years 2009 through 2013 on the Manufacturing Extension Partnership (MEP) program, NIST used most of the funds to directly support MEP centers. Specifically, NIST spent about $495 million on awards to centers and spent the rest on contracts, staff, agency-wide overhead charges, and other items, some of which NIST considered direct support and some of which NIST considered administrative spending. Although NIST is not required to track, and has not historically tracked, administrative spending, NIST officials told GAO the agency developed definitions of direct support and administrative spending in fiscal year 2013 in response to congressional interest, then conducted an analysis of fiscal year 2013 federal MEP program spending using those definitions. NIST defines direct support spending as spending that directly supports the MEP center system's work with manufacturing firms, such as awards to centers or contracts to train MEP center staff on how to quickly assess innovative ideas for new products. NIST considers all other spending to be administrative, including spending on performance evaluations …
Date: March 27, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Native American Housing: Additional Actions Needed to Better Support Tribal Efforts (open access)

Native American Housing: Additional Actions Needed to Better Support Tribal Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "Indian tribes and tribally designated housing entities face both external and internal challenges in carrying out affordable housing activities under the Indian Housing Block Grant (IHBG) program, which was authorized by the Native American Housing Assistance and Self-Determination Act of 1996 (NAHASDA). The most commonly identified external challenges included the often remote location of tribal lands and lack of infrastructure such as running water and sewer systems. Meeting these challenges can significantly increase development costs. For example, one Arizona tribe saw its costs double because materials had to be brought in by helicopter. Tribes also identified differing federal agency requirements, particularly for environmental reviews, as a challenge that delayed projects and increased costs when IHBG and other funds were combined. Further, tribes were concerned that recent changes in federally authorized training and technical assistance could reduce their quality and frequency, in part because of the reduced role of a longstanding provider. The most commonly identified internal challenges were recipients' limited administrative capacity, conflicts within tribes that impact housing priorities and planning, and cultural preferences for certain types of housing. The Navajo Nation's housing entity, the largest …
Date: March 27, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Patient-Centered Outcomes Research Institute: Review of the Audit of the Financial Statements for 2013 and 2012 (open access)

Patient-Centered Outcomes Research Institute: Review of the Audit of the Financial Statements for 2013 and 2012

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO found that the independent public accountant's (IPA) audit of the Patient-Centered Outcomes Research Institute's (PCORI) 2013 and 2012 financial statements was performed in accordance with professional standards, in all material respects. PCORI's IPA provided an unmodified audit opinion on its 2013 and 2012 financial statements and found that PCORI's financial statements were presented fairly, in all material respects. Further, the IPA did not identify any deficiencies in internal control that it considered to be material weaknesses nor any reportable noncompliance with the selected provisions of laws, regulations, contracts, and grant agreements it tested. PCORI did not disagree with the IPA report's conclusions."
Date: March 27, 2014
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Critical Infrastructure Protection: Observations on Key Factors in DHS's Implementation of Its Partnership Approach (open access)

Critical Infrastructure Protection: Observations on Key Factors in DHS's Implementation of Its Partnership Approach

Testimony issued by the Government Accountability Office with an abstract that begins "GAO's prior work has identified several key factors that are important for the Department of Homeland Security (DHS) to implement its partnership approach with industry to protect critical infrastructure. DHS has made some progress in implementing its partnership approach, but has also experienced challenges coordinating with industry partners that own most of the critical infrastructure."
Date: March 26, 2014
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
F-35 Joint Strike Fighter: Slower Than Expected Progress in Software Testing May Limit Initial Warfighting Capabilities (open access)

F-35 Joint Strike Fighter: Slower Than Expected Progress in Software Testing May Limit Initial Warfighting Capabilities

Testimony issued by the Government Accountability Office with an abstract that begins "Delays in developmental flight testing of the F-35's critical software may hinder delivery of the warfighting capabilities the military services expect. F-35 developmental flight testing comprises two key areas: mission systems and flight sciences. Mission systems testing verifies that the software-intensive systems that provide critical warfighting capabilities function properly and meet requirements, while flight sciences testing verifies the aircraft's basic flying capabilities. Challenges in development and testing of mission systems software continued through 2013, due largely to delays in software delivery, limited capability in the software when delivered, and the need to fix problems and retest multiple software versions. The Director of Operational Test and Evaluation (DOT&E) predicts delivery of warfighting capabilities could be delayed by as much as 13 months. Delays of this magnitude will likely limit the warfighting capabilities that are delivered to support the military services' initial operational capabilities—the first of which is scheduled for July 2015—and at this time it is not clear what those specific capabilities will be because testing is still ongoing. In addition, delays could increase the already significant concurrency between testing and aircraft procurement and result in additional cost growth. …
Date: March 26, 2014
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Federal Contracting: Noncompetitive Contracts Based on Urgency Need Additional Oversight (open access)

Federal Contracting: Noncompetitive Contracts Based on Urgency Need Additional Oversight

A letter report issued by the Government Accountability Office with an abstract that begins "The Departments of Defense (DOD) and State and the U.S. Agency for International Development (USAID) used the urgency exception to a limited extent, but the reliability of some federal procurement data elements is questionable. For fiscal years 2010 through 2012, obligations reported under urgent noncompetitive contracts ranged from less than 1 percent to about 12 percent of all noncompetitive contract obligations. During that time, DOD obligated $12.5 billion noncompetitively to procure goods and services using the urgency exception, while State and USAID obligated $582 million and about $20 million respectively, almost exclusively to procure services. Among the items procured were personal armor, guard services and communications equipment to support missions in Afghanistan and Iraq. GAO found coding errors that raise concerns about the reliability of federal procurement data on the use of the urgency exception. Nearly half—28 of the 62 contracts in GAO's sample—were incorrectly coded as having used the urgency exception when they did not. GAO found that 20 of the 28 miscoded contracts were awarded using procedures that are more simple and separate from the requirements related to the use of the urgency exception. …
Date: March 26, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
International Food Aid: Better Agency Collaboration Needed to Assess and Improve Emergency Food Aid Procurement System (open access)

International Food Aid: Better Agency Collaboration Needed to Assess and Improve Emergency Food Aid Procurement System

A letter report issued by the Government Accountability Office with an abstract that begins "Although the U.S. Department of Agriculture (USDA) and U.S. Agency for International Development (USAID) jointly manage international emergency food aid procurement, the agencies disagree about the usefulness of the Web Based Supply Chain Management system (WBSCM) to manage the entire process. WBSCM had significant deficiencies when it was implemented in April 2011, which led USAID to discontinue using it to procure ocean freight for bulk commodities, manage prepositioned or stockpiled commodity inventory, and track food aid shipments. For example, WBSCM was slow and time consuming to use and its process to procure ocean freight for bulk commodities was not compatible with USAID's process to negotiate contracts with ocean freight vendors. USDA currently uses WBSCM to procure food aid commodities, while USAID procures ocean freight using other systems not connected to WBSCM. Since March 2012, USDA has made changes to WBSCM, and USDA officials assert that these changes address some of the problems that led to USAID's decision to discontinue use of the system."
Date: March 26, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Medicare: Certain Physician Feedback Reporting Practices of Private Entities Could Improve CMS's Efforts (open access)

Medicare: Certain Physician Feedback Reporting Practices of Private Entities Could Improve CMS's Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "Private entities GAO reviewed for this study selected a range of measures and benchmarks to assess physician group performance, and provided feedback reports to physicians more than once a year. Private entities almost exclusively focused their feedback efforts on primary care physician groups participating in medical homes and accountable care organizations, which hold physicians responsible for the quality and cost of all services provided. They limited their feedback reporting to those with a sufficient number of enrollees to ensure the reliability of reported measures. The entities decided on the number and type of measures for their reports, and compared each group's performance to multiple benchmarks, including peer group averages or past performance. All the entities used quality measures, and some also used utilization or cost measures. Because of the variety of quality measures and benchmarks, feedback report content differed across the entities. Some entities noted that in addition to national benchmarks, they compared results to state or regional level rates to reflect local patterns of care which may be more relevant to their physicians. Most health insurers spent from 4 to 6 months to generate their …
Date: March 26, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
USDA Litigation: Limited Data Available on USDA Attorney Fee Claims and Payments (open access)

USDA Litigation: Limited Data Available on USDA Attorney Fee Claims and Payments

Testimony issued by the Government Accountability Office with an abstract that begins "In April 2012, GAO found that the Department of Agriculture (USDA) did not report any aggregated data on attorney fee claims and payments made under the Equal Access to Justice Act (EAJA) and other fee-shifting statutes for fiscal years 2000 through 2010, but USDA and other key departments involved—the Departments of the Treasury and Justice—maintained certain data on individual cases or payments in several internal agency databases. However, collectively, these data did not capture all claims and payments. USDA officials stated at the time that given the decentralized nature of the department and the absence of an external requirement to track or report on attorney fee information, the information was not centrally tracked and decisions about whether to track attorney fee data and the manner in which to do so were best handled at the agency level. Officials from 29 of the 33 USDA agencies GAO contacted for its April 2012 report stated that they did not track or could not readily provide GAO with this information. The remaining 4 USDA agencies had mechanisms to track information on attorney fees, were able to compile this information manually, or …
Date: March 26, 2014
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Architect of the Capitol: Incorporating All Leading Practices Could Improve Accuracy and Credibility of Projects' Cost Estimates (open access)

Architect of the Capitol: Incorporating All Leading Practices Could Improve Accuracy and Credibility of Projects' Cost Estimates

A letter report issued by the Government Accountability Office with an abstract that begins "GAO's Cost Estimating and Assessment Guide (Cost Guide) defines 12 leading practices that are associated with four characteristics—comprehensive, well documented, accurate , and credible —that are important to developing high-quality, reliable project-cost estimates. Using the Cost Guide , GAO determined that the Architect of the Capitol's (AOC) cost-estimating guidance conforms to leading practices for developing estimates that are, in general, comprehensive and well-documented . However, AOC's guidance does not substantially conform to leading practices related to developing cost estimates that are accurate and credible . For example, pertaining to the credible characteristic, AOC's guidance does not require determining the confidence level of estimates or quantifying the extent to which a project's costs could vary due to changes in key assumptions. GAO found the strengths and weaknesses of AOC's guidance generally reflected in the cost estimates for AOC's Cannon House Office Building's (Cannon Building) renewal project ($753 million) and Capitol Dome's restoration project ($125 million)."
Date: March 25, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information Security: VA Needs to Address Long-Standing Challenges (open access)

Information Security: VA Needs to Address Long-Standing Challenges

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) continues to face long-standing challenges in effectively implementing its information security program. Specifically, from fiscal year 2007 through 2013, VA has consistently had weaknesses in key information security control areas (see table)."
Date: March 25, 2014
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Electronic Health Records: HHS Strategy to Address Information Exchange Challenges Lacks Specific Prioritized Actions and Milestones (open access)

Electronic Health Records: HHS Strategy to Address Information Exchange Challenges Lacks Specific Prioritized Actions and Milestones

A letter report issued by the Government Accountability Office with an abstract that begins "Providers and stakeholders GAO interviewed in four states with ongoing electronic health information exchange efforts cited key challenges to exchange, in particular, issues related to insufficient standards, concerns about how privacy rules can vary among states, difficulties in matching patients to their records, and costs associated with exchange. Officials from the Centers for Medicare & Medicaid Services (CMS) and the Office of the National Coordinator for Health Information Technology (ONC)—agencies within the Department of Health and Human Services (HHS)—noted that they have several ongoing programs and initiatives to help address some aspects of these key challenges, but concerns in these areas continue to exist. For example, several providers GAO interviewed said that they have difficulty exchanging certain types of health information due to insufficient health data standards. Although HHS has begun to address insufficiencies in standards through its Medicare and Medicaid Electronic Health Record (EHR) programs, such as through the introduction of new 2014 standards for certified EHR technology, it is unclear whether its efforts will lead to widespread improvements in electronic health information exchange. In addition, providers GAO interviewed reported challenges covering costs associated with …
Date: March 24, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
F-35 Joint Strike Fighter: Problems Completing Software Testing May Hinder Delivery of Expected Warfighting Capabilities (open access)

F-35 Joint Strike Fighter: Problems Completing Software Testing May Hinder Delivery of Expected Warfighting Capabilities

A letter report issued by the Government Accountability Office with an abstract that begins "Delays in developmental flight testing of the F-35's critical software may hinder delivery of the warfighting capabilities the military services expect. F-35 developmental flight testing comprises two key areas: mission systems and flight sciences. Mission systems testing verifies that the software-intensive systems that provide critical warfighting capabilities function properly and meet requirements, while flight sciences testing verifies the aircraft's basic flying capabilities. Challenges in development and testing of mission systems software continued through 2013, due largely to delays in software delivery, limited capability in the software when delivered, and the need to fix problems and retest multiple software versions. The Director of Operational Test and Evaluation (DOT&E) predicts delivery of warfighting capabilities could be delayed by as much as 13 months. Delays of this magnitude will likely limit the warfighting capabilities that are delivered to support the military services' initial operational capabilities—the first of which is scheduled for July 2015—and at this time it is not clear what those specific capabilities will be because testing is still ongoing. In addition, delays could increase the already significant concurrency between testing and aircraft procurement and result in additional …
Date: March 24, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Department of Health and Human Services: Solicitations of Support for Enroll America (open access)

Department of Health and Human Services: Solicitations of Support for Enroll America

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO’s review of written responses and documentation from the Department of Health and Human Services (HHS) found that, since enactment of the Patient Protection and Affordable Care Act (PPACA), the Secretary of HHS (the Secretary) contacted the Chief Executive Officers of five organizations to solicit support for one outside entity, Enroll America, involved in activities related to PPACA. Specifically, the Secretary requested financial support for Enroll America from the Robert Wood Johnson Foundation (RWJF) and H&R Block; and nonfinancial support, such as technical assistance, from Ascension Health, Johnson & Johnson, and Kaiser (which consists of the Kaiser Foundation Health Plans and Kaiser Foundation Hospitals). GAO’s review of the documentation also found that the Secretary received oral guidance from HHS’s Office of General Counsel in early February 2013 and written guidance on soliciting support for outside entities later in the month, after the contact with RWJF but prior to the four remaining contacts. Among other things, this guidance stated that HHS officials may encourage members of the public to support certain organizations assisting Americans to enroll in coverage under PPACA, pursuant to authority provided under sections 1703 and 1704 …
Date: March 21, 2014
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Private Pensions: Pension Tax Incentives Update (open access)

Private Pensions: Pension Tax Incentives Update

Correspondence issued by the Government Accountability Office with an abstract that begins "To encourage private-sector employers to sponsor new pension plans and U.S. workers to save for retirement, federal law authorizes a variety of tax incentives, such as the ability to defer taxes on contributions to qualified plans until the funds are distributed, up to certain limits. Since 2000, the dollar amount of these limits has increased over time. However, from 2009 through 2011, the number of new pension plans formed each year in the private sector remained relatively flat, and was below the levels reported previously for 2003 through 2007. Specifically, from 2009 through 2011, private-sector employers sponsored about 81,000 new pension plans, including 75,000 defined contribution (DC) plans and 6,000 defined benefit (DB) plans. DC plans with fewer than 100 participants accounted for about 90 percent of all new plan growth over this period. Moreover, the net change in the number of pension plans over this period was negative, with the number of terminated plans more than offsetting new plan formation by nearly 34,000 plans. Over the 3-year span from 2009 through 2011, private-sector employers terminated about 106,000 DC and 9,000 DB plans. Overall, there were about 52,000 …
Date: March 20, 2014
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Large Partnerships: Characteristics of Population and IRS Audits (open access)

Large Partnerships: Characteristics of Population and IRS Audits

Correspondence issued by the Government Accountability Office with an abstract that begins "This report provides data on the number and characteristics of large partnerships as well as Internal Revenue Service (IRS) audits of large partnership returns. For purposes of this report, GAO did not identify a statutory, IRS, or industry-accepted definition of a large partnership. Instead, GAO used a combination of criteria for partner size and asset size used by IRS to define large partnerships as those that reported having 100 or more direct partners and $100 million or more in assets. The number of large partnerships increased from 720 in tax year 2002 to 2,226 in tax year 2011. Large partnerships also increased in terms of the average number of direct partners and average asset size. IRS had data on two categories of large partnership return audits. First, the number of completed field audits of large partnership returns increased from 11 in fiscal year 2007 to 31 in fiscal year 2013. Second, IRS counted audits closed through its campus function, which increased from 42 to 143 over the same period. Unlike field audits, campus function audits generally do not entail a review of the books and records of the …
Date: March 19, 2014
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library