Recent Actions by the Chesapeake Bay Program Are Positive Steps Toward More Effectively Guiding the Restoration Effort, but Additional Steps Are Needed (open access)

Recent Actions by the Chesapeake Bay Program Are Positive Steps Toward More Effectively Guiding the Restoration Effort, but Additional Steps Are Needed

Correspondence issued by the Government Accountability Office with an abstract that begins "Since 1983, the states of Maryland, Pennsylvania, and Virginia; the District of Columbia; the Chesapeake Bay Commission; and the Environmental Protection Agency (EPA) have partnered to protect and restore the deteriorated Chesapeake Bay ecosystem. The partners established the Chesapeake Bay Program (Bay Program) to manage and coordinate a variety of restoration activities and in their most recent agreement, Chesapeake 2000, which was signed in June 2000, they established 102 commitments for the Chesapeake Bay, which were organized under five broad restoration goals to be achieved by 2010. In October 2005, we issued a report in which we reviewed the management, coordination, and reporting mechanisms used by the Bay Program. Our review found that the Bay Program had (1) developed more than 100 measures of restoration but lacked an integrated approach for measuring the progress being made in restoring the bay, (2) reported on individual species and pollutants but lacked independent and credible mechanisms to report on overall bay health, and (3) developed numerous plans for accomplishing its restoration commitments but lacked a comprehensive strategy that could provide a roadmap for accomplishing the goals outlined in Chesapeake 2000, and …
Date: August 28, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Audit Manual: Volume Three, August 2007 (Supersedes GAO-07-313G) (open access)

Financial Audit Manual: Volume Three, August 2007 (Supersedes GAO-07-313G)

Guidance issued by the Government Accountability Office with an abstract that begins "This publication supersedes GAO-07-313G, Financial Audit Manual: Volume Three, Exposure Draft, June 2007. The U.S. Government Accountability Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."
Date: August 28, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Community Reinvestment Act: Challenges in Quantifying Its Effect on Low-Income Housing Tax Credit Investment (open access)

Community Reinvestment Act: Challenges in Quantifying Its Effect on Low-Income Housing Tax Credit Investment

Correspondence issued by the Government Accountability Office with an abstract that begins "While CRA should increase investor demand for LIHTCs, quantifying the extent of any effect of CRA on LIHTC equity contributions is difficult given data and methodological challenges. In part because of the qualitative nature of the CRA investment test, regulatory ratings cannot be systematically linked to banks' LIHTC investments. Although a bank's overall rating and the associated narrative of its CRA examination are publicly available, the performance evaluation report does not individually list qualified investments and how they were considered for that examination. Furthermore, quantifying potential bank demand for LIHTCs in specific geographic areas is complicated because not every bank assessment area is considered to the same degree in a CRA examination. Although one way to assess demand for LIHTCs is by examining how much equity investors are willing to contribute, the common LIHTC price measure--the ratio of investors' equity contribution to the total amount of LIHTCs in nominal dollars--is subject to misinterpretation. Specifically, an investor's equity contribution reflects the value of not just the LIHTCs, but also any other tax and regulatory benefits--such as higher CRA ratings--plus project risks. Such other tax benefits include deductions for depreciation …
Date: August 28, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Border Security: U.S. Customs and Border Protection Has Taken Steps to Address GAO's Recommendations Aimed at Ensuring Officers Are Fully Trained (open access)

Border Security: U.S. Customs and Border Protection Has Taken Steps to Address GAO's Recommendations Aimed at Ensuring Officers Are Fully Trained

Correspondence issued by the Government Accountability Office with an abstract that begins "U.S. Customs and Border Protection (CBP) has taken actions to address the recommendations from GAO's December 2011 report on CBP officer training programs aimed at strengthening officer training; three of the four recommendations are closed, and CBP has actions underway to address the remaining open recommendation, as follows:"
Date: August 28, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Payment Processing: Statistical Sampling Plan for Voucher Prepayment Examination (open access)

Payment Processing: Statistical Sampling Plan for Voucher Prepayment Examination

Correspondence issued by the General Accounting Office with an abstract that begins "This report responds to a request made by the Defense Finance and Accounting Service (DFAS) that we approve the use of a statistical sampling plan for voucher prepayment examination of contract payments. While Title VII, "Fiscal Guidance," of the GAO Policy and Procedures Manual for Guidance of Federal Agencies requires prepayment examination of vouchers prior to their certification and payment, it permits the use of statistical sampling for vouchers up to $2,500. DFAS requested a waiver of the $2,500 ceiling for statistical sampling and approval of an alternative voucher prepayment examination plan that would, among other things, use statistical sampling for certain vouchers up to a maximum of $500,000 for contract payments."
Date: August 28, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Border Security: U.S. Customs and Border Protection Provides Integrity-Related Training to Its Officers and Agents throughout Their Careers (open access)

Border Security: U.S. Customs and Border Protection Provides Integrity-Related Training to Its Officers and Agents throughout Their Careers

Correspondence issued by the Government Accountability Office with an abstract that begins ""
Date: August 28, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Geospatial Information: Technologies Hold Promise for Wildland Fire Management, but Challenges Remain (open access)

Geospatial Information: Technologies Hold Promise for Wildland Fire Management, but Challenges Remain

Testimony issued by the General Accounting Office with an abstract that begins "Over the past decade, a series of devastating and deadly wildland fires has burned millions of acres of federal forests, grasslands, and deserts each year, requiring federal and management agencies to spend hundreds of millions of dollars to fight them. GAO was asked to provide an interim update on key segments of an ongoing review of the use of geospatial information technologies in wildland fire management. Specifically, GAO was asked to provide an overview of key geospatial information technologies and their uses in different aspects of wildland fire management and to summarize key challenges to the effective use of these technologies. The final report is expected to be issued in September 2003. GAO's review focused on the five federal agencies that are primarily responsible for wildland fire management: the Department of Agriculture's Forest Service and the Department of the Interior's National Park Service, Bureau of Land Management, Fish and Wildlife Service, and Bureau of Indian Affairs."
Date: August 28, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Military Base Closures: Overview of Economic Recovery, Property Transfer, and Environmental Cleanup (open access)

Military Base Closures: Overview of Economic Recovery, Property Transfer, and Environmental Cleanup

Testimony issued by the General Accounting Office with an abstract that begins "This testimony reviews the progress of the Department of Defense's (DOD) base realignments and closures (BRAC) in 1988, 1991, 1993, and 1995 and the implementation of the BRAC Commissions' recommendations. Although some communities surrounding closed base areas are faring better than others, most are recovering from the initial economic impact of base closures. The short-term impact can be very traumatic for BRAC-affected communities, but the long-term economic recovery of communities depends on several factors, including the strength of the national and regional economies and successful redevelopment of base property. Key economic indicators show that the majority of communities surrounding closed bases are faring well economically in relation to U.S. unemployment rates and show some improvement since the time closures began in 1988. Implementation of BRAC recommendations is essentially completed, but title to only 41 percent of unneeded base property has been transferred. As of August 20, 2001, DOD reported that it has essentially implemented all of the BRAC Commission's 451 recommendations. Although DOD has made progress and established numerous initiatives to expedite cleanup, many cleanup activities remain. Cleaning up environmental contamination on BRAC-affected installations has proven to be …
Date: August 28, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library