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Private Health Insurance: Implementation of the Early Retiree Reinsurance Program
Correspondence issued by the Government Accountability Office with an abstract that begins "During the last decade the number of large employers offering health benefits to retirees--including early retirees not eligible for Medicare--has declined. Among all large firms that offered health benefits to active employees from 2001 to 2010, the percentage that offered health benefits to retirees decreased from 39 percent in 2001 to 28 percent in 2010. According to the Agency for Healthcare Research and Quality, individuals age 55 to 64 who lack health insurance are vulnerable to high health care costs associated with serious and chronic illnesses. The Early Retiree Reinsurance Program (ERRP) was established pursuant to the Patient Protection and Affordable Care Act (PPACA) to provide reimbursement to participating employment-based health plans The reimbursements provided by the program are intended to cover a portion of the cost of providing health benefits to early retirees-- individuals age 55 and older who are not eligible for Medicare. Sponsors of participating health plans can include commercial organizations, government entities, nonprofit organizations, religious organizations, and unions. Under the program, these plan sponsors can use ERRP reimbursements to reduce their own health benefit costs, plan participants' health benefit costs, or any combination of …
Date:
September 30, 2011
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Military Training: DOD Continues to Improve Its Report on the Sustainability of Training Ranges
Correspondence issued by the Government Accountability Office with an abstract that begins "Recent operations in Iraq, Afghanistan, and other locations around the world have highlighted the need for U.S. forces to train as they intend to fight. Military training ranges provide the primary means to accomplish this goal. The Department of Defense's (DOD) training ranges vary in size from a few acres, for small arms training, to over a million acres for large maneuver exercises and weapons testing, and include broad open ocean areas for offshore training and testing. New advances in military technology to combat emerging threats in ongoing operations in Iraq, Afghanistan, and other locations around the world generate the need to continually update and maintain DOD's training ranges. Senior DOD and military service officials have reported for some time that they face increasing difficulties in carrying out realistic training at military installations due to outside influences. DOD has defined a number of factors--including air pollution, noise pollution, endangered species, critical habitats and other protected resources, and urban growth around installations--that it says encroach upon its training ranges and capabilities. Because the military faces obstacles in acquiring new training lands, the preservation and sustainment of its current lands …
Date:
September 14, 2010
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Society, Daughters of the American Colonists for Fiscal Years 2001-2003
Correspondence issued by the General Accounting Office with an abstract that begins "We reviewed the audit reports covering the financial statements of the National Society, Daughters of the American Colonists, for fiscal years 2001 through 2003. GAO's review disclosed no reportable instances of noncompliance with the financial reporting requirements of the law. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date:
September 18, 2003
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Personnel Practices: Monetary Awards Provided to Political Appointees
Correspondence issued by the General Accounting Office with an abstract that begins "The federal government runs an incentive awards program, consisting of monetary and nonmonetary awards, to recognize individual employees or teams for outstanding contributions that enhance government operations. Congress has placed prohibitions on cash awards to political appointees. Overall, 32 of the 46 agencies reported that 297 political appointees received 373 monetary awards from September 1999 through April 2001. The remaining 14 agencies reported that they did not provide any awards to political appointees during that period. Political appointees in each of the government's pay groups received both monetary and time-off awards less frequently than did regular federal employees, but at a larger mean dollar value. The mean dollar value of all monetary awards to political appointees exceeded that of awards to regular federal employees. The number, rates, and mean dollar value of awards to political and regular federal employees also varied by type of award. Individual political appointees and regular federal employees often received more than one award. Agencies reported that 46 political appointees, or about 17 percent of the appointees who received monetary awards, received multiple awards from September 1999, through May 2000. Six departments--the Departments of …
Date:
September 14, 2001
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Environmental Satellites: Focused Attention Needed to Improve Mitigation Strategies for Satellite Coverage Gaps
Testimony issued by the Government Accountability Office with an abstract that begins "National Oceanic and Atmospheric Administration (NOAA) has made progress on both the Joint Polar Satellite System (JPSS) and Geostationary Operational Environment Satellite-R series (GOES-R) programs, but key challenges remain to ensure that potential gaps in satellite data are minimized or mitigated. On the JPSS program, NOAA has made noteworthy progress in using Suomi National Polar-orbiting Partnership (S-NPP) data in weather forecasts and developing the JPSS-1 satellite. However, NOAA does not expect to validate key S-NPP products until nearly 3 years after the satellite's launch, and there are remaining issues with the JPSS schedule that decrease the confidence that JPSS-1 will launch by March 2017 as planned. On the GOES-R program, progress in completing the system's design has been accompanied by continuing milestone delays, including delays in the launch dates for both the GOES-R and GOES-S satellites. The potential for further milestone delays also exists due to remaining weaknesses in developing and maintaining key program schedules. Faced with an anticipated gap in the polar satellite program and a potential gap in the geostationary satellite program, NOAA has taken steps to study alternatives and establish mitigation plans. However, the agency …
Date:
September 19, 2013
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Office of the Federal Detention Trustee's (OFDT) Cost Estimation Methods Reflect Features of Best Practices, but Processes Could be Enhanced
Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits a summary of an oral briefing we gave to Congress on August 30, 2010 and subsequent agency comments. We gave this briefing in response to the Conference Report accompanying the Consolidated Appropriations Act, 2010 (H.R. Rep. No. 111-366, at 662 (2009) (Conf. Rep.)), which directed us to evaluate the methods the Office of the Federal Detention Trustee (OFDT) uses to project the federal detainee population and the per diem rates OFDT pays for detention services, as well as other factors that are translated into OFDT's annual budget request. In conducting this work, we analyzed OFDT's documentation of its detainee population and cost estimation model, compared OFDT's projections in the President's budget submission with actual values of detainee population and costs, and interviewed OFDT and Department of Justice (DOJ) officials to (1) assess how OFDT develops its detainee population and cost estimates; (2) determine the extent to which OFDT follows best practices for developing high-quality cost estimates; and (3) determine the reasons why OFDT required funds in addition to its annual appropriation in fiscal years 2005, 2008, and 2009."
Date:
September 30, 2010
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Next Generation Air Transportation System: FAA Faces Implementation Challenges
Testimony issued by the Government Accountability Office with an abstract that begins "Delivering and demonstrating the Next Generation Air Transportation System's (NextGen) benefits: The Federal Aviation Administration (FAA) must deliver capabilities that provide aircraft operators with a return on their investments in NextGen avionics to convince operators to continue making equipment investments. However, operators have expressed concerns that FAA has not produced the navigational procedures needed to achieve benefits from existing avionics, such as reduced fuel burn and flight time. To help produce more beneficial procedures, FAA is, among other things, involving air traffic controllers and other stakeholders in the design of new procedures."
Date:
September 12, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Medicare Private Health Plans: Selected Current Issues
Testimony issued by the Government Accountability Office with an abstract that begins "In March 2012, GAO issued a report on the Centers for Medicare & Medicaid Services (CMS) Medicare Advantage (MA) quality bonus payment demonstrationa demonstration CMS initiated rather than implementing the quality bonus program established under the Patient Protection and Affordable Care Act (PPACA). Compared to the PPACA quality bonus program, CMSs demonstration increases the number of plans eligible for a bonus, enlarges the size of payments for some plans, and accelerates payment phase-in. CMS stated that the demonstrations research goal is to test whether scaling bonus payments to quality scores MA plans receive increases the speed and degree of annual quality improvements for plans compared with what would have occurred under PPACA. GAO reported that CMSs Office of the Actuary estimated that the demonstration would cost $8.35 billion over 10 yearsan amount greater than the combined budgetary impact of all Medicare demonstrations conducted since 1995. In addition, GAO also found several shortcomings of the demonstration design that preclude a credible evaluation of its effectiveness in achieving CMSs stated research goal. In July 2012, GAO sent a letter to the Secretary of Health and Human Services (HHS), the head …
Date:
September 21, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
DOD Financial Management: Weaknesses in Controls over the Use of Public Funds and Related Improper Payments
A publication issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is required to design and implement effective internal controls, including controls over its use of public funds ("funds controls") and controls over its payment processes ("payment controls"). As a steward of the public's resources, DOD is responsible and accountable for (1) using public funds efficiently and effectively and for the purposes and within the time frames and amounts prescribed by law, (2) making payments to the right parties in the correct amount within allowable time frames and recouping any improper payments, and (3) accurately recording and reporting on its transactions and use of public funds. GAO's testimony focuses on (1) challenges DOD faces in its funds control, and their effect on the reliability of DOD's financial information, especially the budgetary information in DOD's Statement of Budgetary Resources and (2) weaknesses in DOD's payment controls that put the department at risk of making improper payments. This statement is based on our prior work and reports issued by the department's Inspector General (DOD IG). The panel requested that GAO provide its perspective on the status of DOD's process for identifying and reporting on improper …
Date:
September 22, 2011
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Petroleum and Ethanol Fuels: Tax Incentives and Related GAO Work
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the tax incentives that benefit the petroleum and ethanol industries."
Date:
September 25, 2000
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Prepositioned Materiel and Equipment: DOD Would Benefit from Developing Strategic Guidance and Improving Joint Oversight
Correspondence issued by the Government Accountability Office with an abstract that begins "DOD's fiscal year 2011 report partly addressed the required reporting elements and omitted some additional information that, while not required by law, would be useful for congressional oversight and decision making. Specifically, DOD's report addressed the first five required elements. However, information on the sixth element was incomplete because, while DOD highlighted concerns relative to the commands' theater objectives and strategies and prepositioned materiel and equipment, DOD's report did not provide a list of operation plans affected by a shortfall in prepositioned stocks and a description of actions taken to mitigate risk. In addition, DOD's report did not address the six elements added by the National Defense Authorization Act for Fiscal Year 2012. DOD officials said that those elements were not addressed in DOD's fiscal year 2011 report because the report was already drafted when the requirements were enacted last December, and they plan to address these elements in their next annual report. DOD's report also did not contain some additional information on prepositioned materiel and equipment, which we recommended in our May 2011 report because it would provide a fuller scope of DOD's prepositioning programs. For example, …
Date:
September 20, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Federal Student Loans: Audits and Reviews of the Federal Family Education Loan and Federal Direct Loan Programs
Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits the briefing slides in response to section 1119 of Pub. L. No. 110-315, the Higher Education Opportunity Act. This act mandated GAO study the financial and compliance audits and reviews required or conducted for the Federal Family Education Loan and Federal Direct Loan Programs. On August 6 and 7, 2009, we briefed the staff of congressional committees on the types of audits, reviews, agreed-upon procedures, and reconciliations that are required or conducted for these programs. At congressional request, we have incorporated additional information on the agreed-upon procedures engagements required by the Ensuring Continued Access to Student Loans Act and the reconciliations performed by the Department of Education's Office of Federal Student Aid. In a forthcoming report, we will provide an assessment of whether these audits and reviews as designed provide comparable coverage of the two loan programs. That report will also discuss how the Department of Education ensures that these audits and reviews comply with statutory and regulatory requirements and how the Department uses them to oversee these loan programs."
Date:
September 30, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
2000 Census: Update on Data Capture Operations and System
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Bureau of the Census' progress in: (1) performing first-pass data capture operations, including the performance of the Data Capture System 2000; (DCS) and (2) modifying DCS 2000 to perform planned second-pass data capture operations."
Date:
September 29, 2000
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Homeland Security: Observations on DHS's Oversight of Major Acquisitions and Efforts to Match Resources to Needs
Testimony issued by the Government Accountability Office with an abstract that begins "GAO has previously established that the Department of Homeland Security's (DHS) acquisition policy reflects many sound program management practices intended to mitigate the risks of cost growth and schedule slips. The policy largely reflects the knowledge-based approach used by leading commercial firms, which do not pursue major investments without demonstrating, at critical milestones, that their products are likely to meet cost, schedule, and performance objectives. DHS policy requires that important acquisition documents be in place and approved before programs are executed. For example, one key document is an acquisition program baseline, which outlines a program's expected cost, schedule, and the capabilities to be delivered to the end user. However, in September 2012, GAO found that the department did not implement the policy consistently, and that only 4 of 66 programs had all of the required documents approved in accordance with DHS's policy. GAO made five recommendations, which DHS concurred with, identifying actions DHS should take to mitigate the risk of poor acquisition outcomes and strengthen management activities. Further, GAO reported that the lack of reliable performance data hindered DHS and congressional oversight of the department's major programs. Officials …
Date:
September 19, 2013
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Management Report: Opportunities for Improvements in FDIC's Internal Controls and Accounting Procedures
Correspondence issued by the Government Accountability Office with an abstract that begins "In May 2009, we issued our opinions on the calendar year 2008 financial statements of the Deposit Insurance Fund (DIF) and the FSLIC Resolution Fund (FRF). We also issued our opinion on the effectiveness of the Federal Deposit Insurance Corporation's (FDIC) internal control over financial reporting (including safeguarding assets) as of December 31, 2008, and our evaluation of FDIC's compliance with provisions of selected laws and regulations for the two funds for the year ended December 31, 2008. The purpose of this report is to present issues identified during our audit of the 2008 financial statements regarding certain internal controls and accounting procedures and to recommend actions to address these issues."
Date:
September 15, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Defense Transportation: Final Evaluation Plan Is Needed to Assess Alternatives to the Current Personal Property Program
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of Defense's Transportation Command's efforts to evaluate alternatives to the current personal property program."
Date:
September 27, 2000
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Information Technology: Federal Laws, Regulations, and Mandatory Standards to Securing Private Sector Information Technology Systems and Data in Critical Infrastructure Sectors
Correspondence issued by the Government Accountability Office with an abstract that begins "Federal policy identifies 18 infrastructure sectors--such as banking and finance, energy, public health and healthcare, and telecommunications--that are critical to the nation's security, economy, public health, and safety. Because these sectors rely extensively on computerized information systems and electronic data, it is crucial that the security of these systems and data is maintained. Further, because most of these infrastructures are owned by the private sector, it is imperative that public and private entities work together to protect these assets. The federal government uses both voluntary partnerships with private industry and requirements in federal laws, regulations, and mandatory standards to assist in the security of privately owned information technology (IT) systems and data within critical infrastructure sectors. As agreed, our objectives were to (1) identify, for each critical infrastructure sector, the federal laws, regulations, and mandatory standards that pertain to securing that sector's privately owned IT systems and data and (2) identify enforcement mechanisms for each of the above laws, regulations, and mandatory standards."
Date:
September 16, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Joint Strike Fighter: Assessment of DOD's Funding Projection for the F136 Alternate Engine
Correspondence issued by the Government Accountability Office with an abstract that begins "The Joint Strike Fighter (JSF) program began in 1996 with an acquisition strategy that called for a competitive engine acquisition program. The program planned to first develop and procure the F135 primary engine and, with a few years lag time, develop the F136 second (or alternate) engine to compete with the F135 engine for future procurements and life-cycle support activities. The Department of Defense (DOD) requested funding for both engines annually as the JSF program progressed until the fiscal year 2007 budget submission, at which point the DOD stopped requesting funding for the F136 alternate engine. Defense officials believe that the operational risks of relying on a single engine supplier are low and do not justify the extra costs to maintain a second engine source. DOD further states that there is no guarantee that having an engine competition will create enough long-term savings to outweigh the up-front costs and now intends to acquire only the F135 primary engine. However, Congress has continued to fund the alternate engine development program annually through fiscal year 2010. According to the Secretary of Defense, DOD would need an additional $2.9 billion in …
Date:
September 15, 2010
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Spectrum Management: Federal Government's Use of Spectrum and Preliminary Information on Spectrum Sharing
Testimony issued by the Government Accountability Office with an abstract that begins "The National Telecommunications and Information Administration (NTIA) is responsible for governmentwide federal spectrum management, but GAO reported in 2011 that NTIAs efforts in this area had been limited. In 2003, the President directed NTIA to develop plans identifying federal and nonfederal spectrum needs, and in 2008, NTIA issued the federal plan. GAO found it did not identify governmentwide spectrum needs and did not contain key elements and conform to best practices for strategic planning. Furthermore, NTIAs primary spectrum management operations do not focus on governmentwide needs. Instead, NTIA depends on agency self-evaluation of spectrum needs and focuses on mitigating interference among spectrum users, with limited emphasis on overall spectrum management. Additionally, NTIAs data management system is antiquated and lacks internal controls to ensure the accuracy of agency-reported data, making it unclear if reliable data inform decisions about federal spectrum use. NTIA is developing a new data management system, but implementation is years away."
Date:
September 13, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Women's Business Center Program: Incomplete Program Records and Financial Data
Correspondence issued by the General Accounting Office with an abstract that begins "GAO provided information on the limitations of the data it obtained during its review of the Small Business Administration (SBA) Women's Business Center Program, focusing on: (1) the problems with the records maintained by the Office of Women's Ownership and the Office of Procurement and Grants Management; and (2) whether the Office of Women's Ownership or the Office of Procurement and Grants Management is responsible for the collection and review of financial status reports."
Date:
September 15, 1999
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Medicare: Trends in Fees, Utilization, and Expenditures for Imaging Services before and after Implementation of the Deficit Reduction Act of 2005
Correspondence issued by the Government Accountability Office with an abstract that begins "Rapid spending growth for Medicare Part B--which covers physician and other outpatient services--has heightened concerns about the long-range fiscal sustainability of Medicare. Medicare Part B expenditures are expected to increase over the next decade at an average annual rate of about 8 percent, which is faster than the projected 4.8 percent annual growth rate in the national economy over this time period. As we noted in our June 2008 report, spending on physician imaging services has been one of the fastest-growing sets of services paid for under the Medicare Part B physician fee schedule (PFS), the payment system used to determine fees for Medicare physician-billed services. From 2000 through 2006, Medicare spending for physician imaging services doubled from about $7 billion to about $14 billion--an average annual increase of 13 percent, compared to an 8 percent increase in spending for all Medicare physician-billed services over the same time period. We also found that by 2006 about two-thirds of spending on physician imaging services occurred in physician office settings--an indicator of a shift toward providing imaging services in physicians' offices as opposed to providing such services in hospital or …
Date:
September 26, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Budget Issues: Comparison of Discretionary Outlays Under Alternative Spending Paths
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO compared defense, nondefense, and total discretionary spending under five discretionary spending paths, focusing on: (1) the Congressional Budget Office (CBO) estimates for the congressional budget resolution for fiscal year 2000; (2) the CBO baseline assuming that discretionary spending complies with the statutory caps through 2002 and grows with inflation thereafter (CBO capped baseline); (3) an alternative CBO baseline assuming that discretionary spending grows with inflation after 1999 and with no projection for emergencies; (4) the Office of Management and Budget (OMB) Mid-Session Review estimate of discretionary spending under the President's budget without the Social Security and Medicare reforms proposed; and (5) the OMB baseline assuming that discretionary spending complies with the statutory caps through 2002 and grows with inflation thereafter (OMB capped baseline)."
Date:
September 30, 1999
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Defense Infrastructure: NORAD and USNORTHCOM Need to Reevaluate Vulnerabilities Associated with Moving the NORAD Command Center from Cheyenne Mountain to Peterson Air Force Base, and to Acknowledge Acceptance of the Risks
Correspondence issued by the Government Accountability Office with an abstract that begins "In July 2006, the former Commander of North American Aerospace Defense Command (NORAD) and United States Northern Command (USNORTHCOM) announced plans to relocate certain functions from Cheyenne Mountain to create an integrated command center in Building 2 at Peterson Air Force Base (AFB), Colorado. In May 2007, we reported that NORAD and USNORTHCOM had not analyzed the anticipated operational effects--both positive and negative--of the relocation, and that the Department of Defense (DOD) could not discern the full costs or security implications of the move until ongoing security assessments had been completed and a protection level designated for the integrated command center. We suggested that Congress should consider restricting DOD's authority to fund the relocation until all security analyses were complete, the full costs for the move were determined, and DOD provided Congress with an analysis of the operational effects of the proposed realignments. As a result, in the National Defense Authorization Act for Fiscal Year 2008 (hereinafter referred to as the Act), Congress directed the Secretary of Defense to submit a report by March 1, 2008, assessing the relocation of the NORAD Command Center and related functions from …
Date:
September 18, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
U.S. Postal Service: Progress Made Toward Implementing GAO's Recommendations to Strengthen Network Realignment Planning and Accountability and Improve Communication
Correspondence issued by the Government Accountability Office with an abstract that begins "Major changes affecting the U.S. Postal Service (USPS)--including declining mail volumes, increasing operating expenses such as rising fuel costs, and a more competitive marketplace--have reinforced the need for USPS to increase efficiency and reduce expenses in its mail processing network. This network includes over 600 facilities that sort mail and prepare it for transportation and delivery. First-Class Mail provides USPS with high revenue per piece and has traditionally helped USPS cover its overhead costs. However, First-Class Mail volumes have been declining since 2001 and this downward trend is expected to continue. Furthermore, while First-Class Mail volumes have been declining, worksharing by mailers has increased. Worksharing allows mailers to earn discounts on postage rates by presorting, preparing, and transporting their mail to a postal facility near the mail's destination. As worksharing has increased, ever-larger volumes of mail have bypassed most of USPS's processing activities, creating excess network capacity. To address these trends affecting its mail processing network, USPS has developed several initiatives to reduce costs and increase efficiency. One such initiative, area mail processing, is designed to consolidate operations at facilities with excess machine capacity, and thereby increase the …
Date:
September 25, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library