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311 Matching Results
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Highway Bridge Program: Clearer Goals and Performance Measures Needed for a More Focused and Sustainable Program
A letter report issued by the Government Accountability Office with an abstract that begins "The August 1, 2007, collapse of a Minnesota bridge raised nationwide questions about bridge safety and the U.S. Department of Transportation's (DOT) ability to prioritize resources for bridges. The Highway Bridge Program (HBP), the primary source of federal funding for bridges, provided over $4 billion to states in fiscal year 2007. This requested study examines (1) how the HBP addresses bridge conditions, (2) how states use HBP funds and select bridge projects for funding, (3) what data indicate about bridge conditions and the HBP's impact, and (4) the extent to which the HBP aligns with principles GAO developed, based on prior work and federal laws and regulations, for re-examining surface transportation programs. GAO reviewed program documents; analyzed bridge data; and met with transportation officials in states that have high levels of HBP funding and large bridge inventories, including California, Missouri, New York, Pennsylvania, Texas, and Washington."
Date:
September 10, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Contract Management: High-Level Attention Needed to Transform DOD Services Acquisition
A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense's (DOD) spending on service contracts approaches $100 billion annually, but recent legislation directs DOD to manage its services procurement more effectively. Leading companies transformed management practices and achieved major savings after they analyzed spending patterns and coordinated procurement. This report evaluates DOD's implementation of the legislation in light of congressional interest in promoting the use of best commercial practices for acquiring services."
Date:
September 10, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Welfare Reform: Rural TANF Programs Have Developed Many Strategies to Address Rural Challenges
A letter report issued by the Government Accountability Office with an abstract that begins "About 49 million people, or 17 percent of the country's total population, live in rural communities, and 18 states have at least a third of their population in rural areas. Rural areas often have less favorable employment conditions than urban areas and have fewer public transportation options to help people get to and from work. Given these conditions and the Temporary Assistance for Needy Families (TANF) program's emphasis on moving recipients into jobs and on the path toward self-sufficiency, some have questioned how welfare reform is working in rural areas. To inform discussions of these concerns, GAO is reporting on (1) the size and distribution of the rural TANF caseload and how the caseload's size has changed over time, (2) the challenges and strengths that rural TANF programs have in implementing welfare reform, (3) the strategies being used to address these challenges, and (4) what the Department of Health and Human Services (HHS) is doing to help rural areas address these challenges. To obtain this information, we used multiple methodologies, including analysis of county-level caseload data, as well as site visits, a review of studies on …
Date:
September 10, 2004
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Military Education: DOD Needs to Align Academy Preparatory Schools' Mission Statements with Overall Guidance and Establish Performance Goals
A letter report issued by the General Accounting Office with an abstract that begins "Each year, the U.S. Air Force Academy, the U.S. Military Academy, and the U.S. Naval Academy combined spend tens of millions of dollars to operate preparatory schools that provide an alternative avenue for about 700 students annually to gain admission to the service academies. Service academy officials screen all applicants to identify those who they believe could succeed at the academies but who would benefit from more preparation. The Department of Defense (DOD) pays the full cost of providing this preparation. GAO was asked to review the three service academy preparatory schools, and this report specifically assesses (1) the adequacy of their current mission statements, (2) the effectiveness of these schools in accomplishing their missions, and (3) the effectiveness of DOD oversight of these schools."
Date:
September 10, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Information Security: Effective Patch Management is Critical to Mitigating Software Vulnerabilities
Testimony issued by the General Accounting Office with an abstract that begins "Attacks on computer systems--in government and the private sector--are increasing at an alarming rate, placing both federal and private-sector operations and assets at considerable risk. By exploiting software vulnerabilities, hackers can cause significant damage. While patches, or software fixes, for these vulnerabilities are often well publicized and available, they are frequently not quickly or correctly applied. The federal government recently awarded a contract for a government-wide patch notification service designed to provide agencies with information to support effective patching. Forty-one agencies now subscribe to this service. At the request of the Chairman of the Subcommittee on Technology, Information Policy, Intergovernmental Relations, and the Census, GAO reviewed (1) two recent software vulnerabilities and related responses; (2) effective patch management practices, related federal efforts, and other available tools; and (3) additional steps that can be taken to better protect sensitive information systems from software vulnerabilities."
Date:
September 10, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Corporate Credit Unions: Competitive Environment May Stress Financial Condition, Posing Challenges for NCUA Oversight
A letter report issued by the Government Accountability Office with an abstract that begins "Thousands of credit unions have placed about $55 billion of their excess funds in corporate credit unions (corporates). In a three-tiered system, corporates provide lending, investment, and processing services for their member credit unions. Problems with investments in the past prompted regulatory changes that required higher capitalization and stricter risk management, but allowed for expanded investment authorities. GAO assessed (1) the changes in financial condition of the corporate network and (2) the oversight of corporates by the National Credit Union Administration (NCUA), the federal regulator of credit unions."
Date:
September 10, 2004
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Economic Development: Formal Monitoring Approaches Needed to Help Ensure Compliance with Restrictions on Funding Employer Relocations
A letter report issued by the Government Accountability Office with an abstract that begins "Congress imposed restrictions on some federal programs to prevent funding of business relocations. Congress expressed concerns about state and local governments using federal funds to attract jobs to one community at a loss of jobs to another and about compliance with relocation restrictions. This report (1) identifies large federal economic development programs that state and local governments can use as incentives, (2) identifies which programs contain statutory prohibitions on funding relocations, and (3) assesses whether federal agencies had established and implemented procedures to help ensure compliance with prohibitions. To address these objectives, GAO searched federal databases, reviewed relevant statutes and regulations, and conducted limited testing of agency procedures."
Date:
September 10, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Critical Infrastructure Protection: Multiple Efforts to Secure Control Systems Are Under Way, but Challenges Remain
A letter report issued by the Government Accountability Office with an abstract that begins "Control systems--computer-based systems that monitor and control sensitive processes and physical functions--perform vital functions in many of our nation's critical infrastructures, including electric power, oil and gas, water treatment, and chemical production. The disruption of control systems could have a significant impact on public health and safety, which makes securing them a national priority. GAO was asked to (1) determine cyber threats, vulnerabilities, and the potential impact of attacks on critical infrastructure control systems; (2) determine the challenges to securing these systems; (3) identify private sector initiatives to strengthen the cybersecurity of control systems; and (4) assess the adequacy of public sector initiatives to strengthen the cybersecurity of control systems. To address these objectives, we met with federal and private sector officials to identify risks, initiatives, and challenges. We also compared agency plans to best practices for securing critical infrastructures."
Date:
September 10, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Disability Insurance: SSA Should Strengthen Its Efforts to Detect and Prevent Overpayments
A letter report issued by the Government Accountability Office with an abstract that begins "The Social Security Administration's (SSA) Disability Insurance (DI) program is one of the nation's largest cash assistance programs for disabled workers. In fiscal year 2003, the DI program provided about $70 billion in financial assistance to approximately 7.5 million disabled workers, their spouses, and dependent children. This program has grown in recent years and is poised to grow further as the baby boom generation ages. The Senate Committee on Finance asked GAO to (1) determine the amount of overpayments in the DI program, particularly those attributable to earnings or work activity, and (2) identify any vulnerabilities in SSA's processes and policies for verifying earnings that may contribute to work-related overpayments."
Date:
September 10, 2004
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Information Technology: Foundational Steps Being Taken to Make Needed FBI Systems Modernization Management Improvements
A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Bureau of Investigation (FBI) is investing more than a billion dollars over 3 years to modernize its information technology (IT) systems. The modernization is central to the bureau's ongoing efforts to transform the organization. GAO was asked to determine whether the FBI has (1) an integrated plan for modernizing its IT systems and (2) effective policies and procedures governing management of IT human capital, systems acquisition, and investment selection and control."
Date:
September 10, 2004
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Tax Gap: Limiting Sole Proprietor Loss Deductions Could Improve Compliance but Would Also Limit Some Legitimate Losses
A letter report issued by the Government Accountability Office with an abstract that begins "Sole proprietors, who own unincorporated businesses by themselves, underreported their net income by 57 percent or $68 billion for 2001, according to the Internal Revenue Service's (IRS) most recent estimate. The underreporting includes both understated receipts and overstated expenses and may result in losses that can be deducted against income from other sources, such as wages. GAO was asked to (1) describe sole proprietor losses and the extent to which the losses are noncompliant, (2) assess how well IRS addresses the noncompliance, and (3) identify any options to better limit noncompliant losses. To meet its objectives, GAO analyzed IRS research databases, case files, and examination results data and met with IRS officials."
Date:
September 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Kennedy Center: Improvements Needed to Strengthen the Construction Process
Testimony issued by the General Accounting Office with an abstract that begins "In the mid-1990s, John F. Kennedy Center for the Performing Arts (Kennedy Center) officials recognized a need for additional parking and better site access. As a precursor to a planned project to construct an 8-acre plaza and two additional buildings at the site, the Kennedy Center is currently in the process of constructing a garage expansion and site improvement project. Because of congressional concerns over project delays and costs as well as challenges the Kennedy Center faces as it pursues this major construction effort, GAO was requested to examine (1) the garage expansion and site improvement project's current costs, time frames, and scope compared to estimates provided to congressional stakeholders in 1997 and 1998 and (2) challenges the Kennedy Center faces in managing large construction projects. GAO issued its findings in a report entitled Kennedy Center: Improvements Needed to Strengthen the Management and Oversight of the Construction Process, GAO-03-823 (Sept. 5, 2003). This testimony is based on that report."
Date:
September 10, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Foreign Military Sales: Air Force Does Not Use Controls to Prevent Spare Parts Containing Sensitive Military Technology from Being Released to Foreign Countries
Correspondence issued by the General Accounting Office with an abstract that begins "From 1990 through 2001, the Department of Defense delivered over $138 billion in defense articles and services to foreign countries through its foreign military sales programs that included spare parts. Some sales occur under blanket order cases, which are requisitions for a specific dollar value and generally cover classes of parts that a country may need rather than a specific item within a class. The management of foreign military sales is especially critical given the need to prevent certain foreign countries from receiving parts that, if released, could be used against U.S. interests. This report stems from audit work performed in connection with our report, Foreign Military Sales: Improved Air Force Controls Could Prevent Unauthorized Shipments of Classified and Controlled Spare Parts to Foreign Countries. In that report, we address issues relating to classified spare parts that are restricted for national security reasons and controlled spare parts that are not classified but contain military technology or applications or are controlled cryptographic parts. During our work for that report, we observed a situation that brought into question Air Force internal controls to prevent unclassified or uncontrolled spare parts that …
Date:
September 10, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federal Real Property: Progress Made in Reducing Unneeded Property, but VA Needs Better Information to Make Further Reductions
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) operates one of the largest healthcare-related real estate portfolios in the nation. However, many VA facilities are older and no longer well suited to providing care, leaving VA with millions of square feet of property it does not use to capacity (underutilized) or at all (vacant). VA has various legal authorities that allow it to dispose of such property. GAO was asked to identify (1) VA's progress in reducing underutilized or vacant property and how much VA spends operating the underutilized or vacant property it retains; (2) VA's use of its various legal authorities to reduce underutilized and vacant property and the extent to which VA tracks how these authorities contribute to reductions; and (3) the challenges VA faces in minimizing underutilized and vacant space and the strategies VA is using to address these challenges. To accomplish these objectives, GAO reviewed VA property data, and visited eight VA locations based on space utilization, use of authorities, and other factors. GAO also interviewed officials from various VA offices and stakeholders."
Date:
September 10, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Audit: Process for Preparing the Consolidated Financial Statements of the U.S. Government Needs Further Improvement
A letter report issued by the Government Accountability Office with an abstract that begins "For the past 7 years, since the first audit of the consolidated financial statements of the U.S. government (CFS), certain material weaknesses in internal control and financial reporting have resulted in conditions that have prevented GAO from expressing an opinion on the CFS. Specifically, GAO has reported that the federal government did not have adequate systems, controls, and procedures to properly prepare the CFS. In October 2003, GAO reported on weaknesses identified during the fiscal year 2002 audit regarding financial reporting procedures and internal control over the process for preparing the CFS. The purpose of this report is to (1) discuss additional weaknesses identified during the fiscal year 2003 audit, (2) recommend improvements to address those weaknesses, and (3) provide the status of corrective actions to address the 129 open recommendations contained in the October 2003 report."
Date:
September 10, 2004
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Information Technology: DHS's Human Capital Plan Is Largely Consistent with Relevant Guidance, but Improvements and Implementation Steps Are Still Needed
A letter report issued by the Government Accountability Office with an abstract that begins "In performing its missions, the Department of Homeland Security (DHS) relies extensively on information technology (IT). Recognizing this, DHS's fiscal year 2006 appropriations act required its Chief Information Officer (CIO) to submit a report to congressional appropriations committees that includes, among other things, an IT human capital plan, and the act directs GAO to review the report. GAO's review addressed (1) whether the IT human capital plan is consistent with federal guidance and associated best practices and (2) the status of the plan's implementation. In performing its review, GAO compared DHS's plan and supporting documentation with 27 practices in the Human Capital Assessment and Accountability Framework of the Office of Personnel Management, and examined plan implementation activities at three DHS component agencies."
Date:
September 10, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Energy Employees Compensation: Many Claims Have Been Processed, but Action Is Needed to Expedite Processing of Claims Requiring Radiation Exposure Estimates
A letter report issued by the Government Accountability Office with an abstract that begins "Subtitle B of the Energy Employees Occupational Illness Compensation Program Act, administered by the Department of Labor (Labor), provides eligible workers who developed illnesses from their work, or their survivors, with a onetime total payment of $150,000, and coverage for medical expenses related to the illnesses. For some claims, Labor uses radiation exposure estimates (dose reconstructions) performed by the National Institute for Occupational Safety and Health (NIOSH), part of the Department of Health and Human Services' (HHS) Centers for Disease Control and Prevention (CDC), to determine if the illness claimed was "as least as likely as not" related to employment at a covered facility. GAO was asked to determine (1) how well Labor's procedures and practices ensure the timely and consistent processing of claims that are not referred to NIOSH for dose reconstruction but are being processed by Labor and (2) how well Labor's and NIOSH's procedures and practices ensure the timely and consistent processing of claims that are referred for dose reconstruction. GAO did not assess the quality of Labor's claims decisions."
Date:
September 10, 2004
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Fannie Mae and Freddie Mac: Analysis of Options for Revising the Housing Enterprises' Long-term Structures
A letter report issued by the Government Accountability Office with an abstract that begins "Congress established Fannie Mae and Freddie Mac (the enterprises) with two key housing missions: (1) provide stability in the secondary market for residential mortgages (also in periods of economic stress) and (2) serve the mortgage credit needs of targeted groups such as low-income borrowers. To accomplish these goals, the enterprises issued debt and stock, purchased mortgages from lenders with the proceeds, and retained them in portfolio or pooled them into mortgage-backed securities (MBS) sold to investors. On September 6, 2008, the Federal Housing Finance Agency (FHFA) placed the enterprises into conservatorship out of concern that their deteriorating financial condition ($5.4 trillion in outstanding obligations) would destabilize the financial system. With estimates that the conservatorship will cost taxpayers nearly $400 billion, GAO initiated this report under the Comptroller General's authority to help inform the forthcoming congressional debate on the enterprises' future structures. It discusses the enterprises' performance in meeting mission requirements, identifies and analyzes options to revise their structures, and discusses key transition issues. GAO reviewed studies and data, and interviewed housing finance experts and officials from the enterprises, FHFA, Departments of the Treasury (Treasury) and Housing …
Date:
September 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Human Capital: DOD Needs to Improve Implementation of and Address Employee Concerns about Its National Security Personnel System
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has begun implementing the National Security Personnel System (NSPS), its new human capital system for managing civilian personnel performance. As of May 2008, about 182,000 civilian employees were under NSPS. DOD's implementation of NSPS will have far-reaching implications for DOD and civil service reform across the federal government. Based on our prior work looking at performance management in the public sector and DOD's challenges in implementing NSPS, GAO developed an initial list of safeguards that NSPS should include to ensure it is fair, effective, and credible. Congress required GAO to determine (1) the extent to which DOD has implemented internal safeguards to ensure the fairness, effectiveness, and credibility of NSPS; and (2) how DOD civilian personnel perceive NSPS and what actions DOD has taken to address these perceptions. To conduct this work, GAO analyzed relevant documents and employee survey results; interviewed appropriate officials; and conducted discussion groups with employees and supervisors at 12 selected installations."
Date:
September 10, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Pension Benefit Guaranty Corporation: Need for Improved Oversight Persists
A letter report issued by the Government Accountability Office with an abstract that begins "The Pension Benefit Guaranty Corporation (PBGC) insures the pension benefits of 44 million private sector workers and retirees in over 30,000 employer-sponsored pension plans. In July 2007, GAO reported that PBGC's governance structure needed improvements, and asked Congress to consider expanding the board of directors to include additional members. GAO also recommended that the board develop policies and mechanisms consistent with corporate governance practices, and develop formal guidelines to clarify the roles and responsibilities of the board chair, members, their representatives, and the director. On the basis of that work, this report addresses (1) the steps PBGC has taken to improve policy direction and oversight and (2) how Congress applies oversight to PBGC and what other oversight mechanisms exist for government corporations. GAO reviewed PBGC's new corporate bylaws and the structure and reporting requirements of selected government corporations. GAO also interviewed PBGC and Department of Labor officials."
Date:
September 10, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Agricultural Conservation: Farm Program Payments Are an Important Factor in Landowners' Decisions to Convert Grassland to Cropland
A letter report issued by the Government Accountability Office with an abstract that begins "The nation's remaining grassland has several important benefits, such as providing land for grazing and wildlife habitat for many at-risk species. However, over the past 3 centuries about half of the grassland has been converted to other uses, principally cropland. In addition to losing important grassland values, such conversions may result in increased spending on federal farm programs, such as crop insurance, especially in marginal areas. GAO examined (1) the extent of grassland conversions to cropland and the cost of farm program payments for these newly converted cropland acres; (2) the relative importance of farm program payments versus other factors in producers' decisions to convert grassland to cropland; and (3) any impact the Sodbuster conservation provision--which places soil erosion standards on certain converted land--has had on limiting grassland conversions."
Date:
September 10, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
U.S. Postal Service: New Delivery Performance Measures Could Enhance Managers' Pay for Performance Program
A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Postal Service (USPS) pay for performance (PFP) program for managers includes quantitative performance indicators. PFP ratings are the basis for salary increases and lump sum awards for nearly 750 Postal Career Executive Service (PCES) executives and about 71,700 other participants, mostly Executive and Administrative Schedule (EAS) employees. GAO was requested to provide information about USPS's PFP system. This report (1) describes the key features of USPS's PFP system, (2) provides information on the weight of its performance indicators in determining PFP ratings, and (3) identifies opportunities for USPS to incorporate delivery performance indicators into its PFP system. GAO obtained USPS documents and data, interviewed USPS officials, and primarily based its assessment on laws related to timely delivery and interviews with senior USPS officials."
Date:
September 10, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
DCAA Audits: Allegations That Certain Audits at Three Locations Did Not Meet Professional Standards Were Substantiated
Testimony issued by the Government Accountability Office with an abstract that begins "The Defense Contract Audit Agency (DCAA) under the Department of Defense (DOD) Comptroller plays a critical role in contractor oversight by providing auditing, accounting, and financial advisory services in connection with DOD and other federal agency contracts and subcontracts. DCAA has elected to follow generally accepted government auditing standards (GAGAS). These standards provide guidelines to help government auditors maintain competence, integrity, objectivity, and independence in their work. GAO investigated hotline complaints it received related to alleged failures to comply with GAGAS on 14 DCAA audits. Specifically, it was alleged that (1) working papers did not support reported opinions, (2) supervisors dropped findings and changed audit opinions without adequate evidence, and (3) sufficient work was not performed to support audit conclusions and opinions. GAO also investigated issues related to the quality of certain forward pricing audit reports. GAO investigators interviewed over 50 individuals, reviewed working papers and related documents for 14 audits issued from 2003 through 2007 by two DCAA offices, and reviewed documentation on audit issues at a third DCAA office. GAO did not reperform the audits to validate the completeness and accuracy of DCAA's findings. DCAA did …
Date:
September 10, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Military Personnel: Actions Needed to Strengthen Implementation and Oversight of DOD's and the Coast Guard's Sexual Assault Prevention and Response Programs
Testimony issued by the Government Accountability Office with an abstract that begins "In 2004, Congress directed the Department of Defense (DOD) to establish a comprehensive policy to prevent and respond to sexual assaults involving servicemembers. Though not required to do so, the Coast Guard has established a similar policy. This statement addresses implementation and oversight of DOD's and the Coast Guard's programs to prevent and respond to sexual assault incidents. Specifically, it addresses the extent to which DOD and the Coast Guard (1) have developed and implemented policies and procedures to prevent, respond to, and resolve reported sexual assault incidents; (2) have visibility over reports of sexual assault in the military; and (3) exercise oversight over reports of sexual assault involving servicemembers. This statement draws on GAO's report on DOD's and the Coast Guard's Sexual Assault Prevention and Response programs issued on August 29, 2008 (GAO-08-924). For this work, GAO reviewed legislative requirements and DOD and Coast Guard guidance, analyzed sexual assault incident data, and obtained through surveys and interviews the perspective of more than 3,900 servicemembers on sexual assault matters. GAO made 11 recommendations to improve implementation of DOD's and the Coast Guard's programs. These include, for example, reviewing …
Date:
September 10, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library