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Regulatory Takings: Agency Compliance with Executive Order on Government Actions Affecting Private Property Use
Testimony issued by the General Accounting Office with an abstract that begins "Each year federal agencies issue numerous proposed or final rules or take other regulatory actions that may potentially affect the use of private property. Some of these actions may result in the property owner being owed just compensation under the Fifth Amendment. In 1988 the President issued Executive Order 12630 on property rights to ensure that government actions affecting the use of private property are undertaken on a well-reasoned basis with due regard for the potential financial impacts imposed on the government. This testimony is based on our recent report on the compliance of the Department of Justice and four agencies--the Department of Agriculture, the Army Corps of Engineers, the Environmental Protection Agency, and the Department of the Interior--with the executive order. (Regulatory Takings: Implementation of Executive Order on Government Actions Affecting Private Property Use, GAO-03-1015, Sept.19,2003). Specifically, GAO examined the extent to which (1)Justice has updated its guidelines for the order to reflect changes in case law and issued supplemental guidelines for the four agencies, (2) the four agencies have complied with the specific provisions of the executive order, and (3) just compensation awards have been assessed …
Date:
October 16, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Clean Air Act: New Source Review Revisions Could Affect Utility Enforcement Cases and Public Access to Emissions Data
A letter report issued by the General Accounting Office with an abstract that begins "Recent Environmental Protection Agency (EPA) revisions to the New Source Review (NSR) program--a key component of the federal government's plan to limit harmful industrial emissions--have been under scrutiny by the Congress, environmental groups, state and local air quality agencies, the courts, and several industry groups. The revisions more explicitly define when companies can modify their facilities without needing to obtain an NSR permit or install costly pollution controls, as NSR requires. GAO was asked to determine (1) whether EPA and the Department of Justice (DOJ) assessed the potential impact of the revisions on the ongoing enforcement cases against coal-fired utilities and, if so, what the assessments indicated; and (2) what effect, if any, the revisions might have on public access to information about facility changes and their resulting emissions."
Date:
October 21, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Travel Cards: Internal Control Weaknesses at DOD Led to Improper Use of First and Business Class Travel
A letter report issued by the General Accounting Office with an abstract that begins "Ineffective oversight and management of the Department of Defense's (DOD) travel card program, which GAO has previously reported on, have led to concerns about DOD's use of first and business class airfares. GAO was asked to (1) identify the magnitude of premium class travel, (2) determine if DOD's key internal control activities operated effectively and provide examples of control breakdowns, and (3) assess DOD's monitoring and key elements of the control environment."
Date:
October 24, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Head Start: Increased Percentage of Teachers Nationwide Have Required Degrees, but Better Information on Classroom Teachers' Qualifications Needed
A letter report issued by the General Accounting Office with an abstract that begins "The 1998 Head Start Act mandated that 50 percent of all Head Start teachers nationwide have a minimum of an associate degree in early childhood education, or, in a related field with preschool teaching experience, by September 30, 2003. This law also required that each classroom in center-based programs (those that primarily provide services in classroom settings) without such a degreed teacher have a teacher with a Child Development Associate credential or an equivalent state certificate. In preparation for the reauthorization of Head Start in fiscal year 2003, GAO was asked to examine: (1) the extent to which Head Start has met legislative mandates concerning teacher qualifications; (2) whether Head Start teachers' salaries have increased and enabled grantees to attract and retain teachers with degrees; and (3) the extent to which degree and other programs in early childhood education are available for Head Start teachers and if grantees have taken steps to enhance access to them."
Date:
October 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Compact of Free Association: Single Audits Demonstrate Accountability Problems over Compact Funds
A letter report issued by the General Accounting Office with an abstract that begins "In 1986, the United States entered into a Compact of Free Association (Compact) that provided about $2.1 billion in U.S. assistance from 1987 through 2003 to the Pacific Island nations of the Federated States of Micronesia (FSM) and the Republic of the Marshall Islands (RMI). GAO has issued a number of reports raising concerns about the effectiveness of this assistance. GAO was asked to review possible FSM and RMI misuse of Compact funds. We reviewed single audits for 1996 through 2000 and this report summarizes the audit results."
Date:
October 7, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Business-Owned Life Insurance: Preliminary Observations on Uses, Prevalence, and Regulatory Oversight
Testimony issued by the General Accounting Office with an abstract that begins "Business-owned life insurance is held by employers on the lives of their employees, and the employer is the beneficiary of these policies. Unless prohibited by state law, businesses can retain ownership of these policies regardless of whether the employment relationship has ended. Generally, business-owned life insurance is permanent, lasting for the life of the employee and accumulating cash value as it provides coverage. Attractive features of business-owned life insurance, which are common to all permanent life insurance, generally include both tax-free accumulation of earnings on the policies' cash value and tax-free receipt of the death benefit. To address concerns that businesses were abusing their ability to deduct interest expenses on loans taken against the value of their policies, Congress passed legislation to limit this practice, and the Internal Revenue Service (IRS) and Department of Justice pursued litigation against some businesses. But concerns have remained regarding employers' ability to benefit from insuring their employees' lives. This testimony provides some preliminary information from ongoing GAO work on (1) the uses and prevalence of business-owned life insurance and (2) federal and state regulatory requirements for and oversight of business-owned life insurance."
Date:
October 23, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Defense Health Care: TRICARE Claims Processing Has Improved but Inefficiencies Remain
A letter report issued by the General Accounting Office with an abstract that begins "Testifying before Congress in 2002, military beneficiary groups and civilian managed care support contractors described problems with the processing of TRICARE claims for civilian-provided care. These problems included slow payments and procedures that made claims processing inefficient. The Bob Stump National Defense Authorization Act of 2003 required GAO to review improvements to TRICARE claims processing and continuing impediments to claims processing efficiency. Specifically, GAO describes (1) efforts to improve claims processing and changes in processing timeliness and (2) Department of Defense (DOD) procedures and data that continue to affect claims processing efficiency. To identify improvements to claims processing and impediments to processing efficiency, GAO analyzed 1999 and 2002 claims data for changes in processing timeliness. GAO also interviewed and analyzed claims processing documentation from DOD officials, managed care support contractors, and claims processors."
Date:
October 15, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Critical Infrastructure Protection: Challenges in Securing Control Systems
Testimony issued by the General Accounting Office with an abstract that begins "Computerized control systems perform vital functions across many of our nation's critical infrastructures. For example, in natural gas distribution, they can monitor and control the pressure and flow of gas through pipelines; in the electric power industry, they can monitor and control the current and voltage of electricity through relays and circuit breakers; and in water treatment facilities, they can monitor and adjust water levels, pressure, and chemicals used for purification. In October 1997, the President's Commission on Critical Infrastructure Protection emphasized the increasing vulnerability of control systems to cyber attacks. The House Committee on Government Reform, Subcommittee on Technology, Information Policy, Intergovernmental Relations, and the Census asked GAO to testify on potential cyber vulnerabilities. GAO's testimony focused on (1) significant cybersecurity risks associated with control systems; (2) potential and reported cyber attacks against these systems; (3) key challenges to securing control systems; and (4) steps that can be taken to strengthen the security of control systems, including current federal and private-sector initiatives."
Date:
October 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Public Schools: Comparison of Achievement Results for Students Attending Privately Managed and Traditional Schools in Six Cities
A letter report issued by the General Accounting Office with an abstract that begins "Over the last decade, a series of educational reforms have increased opportunities for private companies to play a role in public education. For instance, school districts have sometimes looked to private companies to manage poorly performing schools. The accountability provisions of the No Child Left Behind Act of 2001 may further increase such arrangements because schools that continuously fail to make adequate progress toward meeting state goals are eventually subject to fundamental restructuring by the state, which may include turning the operation of the school over to a private company. GAO determined the prevalence of privately managed public schools and what could be learned about student achievement in these schools from publicly available sources. To do so, GAO examined existing data on the number and location of privately managed schools and reviewed a variety of reports on student achievement. In addition, GAO compared standardized test scores of students attending privately managed public schools with scores of students attending similar traditional public schools. GAO identified privately managed schools that had been in operation for four years or more in 6 large cities and matched these schools with …
Date:
October 29, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Homeland Security: Overstay Tracking Is a Key Component of a Layered Defense
Testimony issued by the General Accounting Office with an abstract that begins "Each year, millions of visitors, foreign students, and immigrants come to the United States. Visitors may enter on a legal temporary basis--that is, with an authorized period of admission that expires on a specific date--either (1) with temporary visas (generally for tourism,business,or work) or, in some cases (2) as tourists or business visitors who are allowed to enter without visas. (The latter group includes Canadians and qualified visitors from 27 countries who enter under the visa waiver program.) The majority of visitors who are tracked depart on time, but others overstay. Four of the 9/11 hijackers who entered the United States with legal visas overstayed their authorized periods of admission. This has heightened attention to issues such as (1) the extent of overstaying, (2) weaknesses in our current overstay tracking system, and (3) how the tracking system weaknesses and the level of overstaying might affect domestic security."
Date:
October 16, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Social Security Administration: Actions Taken to Strengthen Procedures for Issuing Social Security Numbers to Noncitizens, but Some Weaknesses Remain
A letter report issued by the General Accounting Office with an abstract that begins "In 2002, the Social Security Administration (SSA) issued nearly 6 million new Social Security numbers (SSNs), of which 1.3 million were issued to noncitizens. Despite its narrowly intended purpose, the SSN has in practice become the national identifier. SSNs are key pieces of information in creating false identities, underscoring the importance of issuing SSNs only to those eligible for them and of protecting those already assigned to individuals. The flow of noncitizens into the United States and the accompanying number of SSNs issued to them over the last several years add to the importance of having sound practices to avoid issuing SSNs to those who do not qualify for them. Congress asked GAO to describe and assess SSA's key initiatives to ensure the appropriate issuance of SSNs to noncitizens and identify vulnerabilities to error or fraud SSA has not yet addressed."
Date:
October 15, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Corps Of Engineers: Improved Analysis of Costs and Benefits Needed for Sacramento Flood Protection Project
A letter report issued by the General Accounting Office with an abstract that begins "In 1996 and 1999, Congress authorized the U.S. Army Corps of Engineers (the Corps) to strengthen sections of the American River and Natomas Basin levees that provide flood protection for Sacramento, California. In 2002, the Corps reported that the cost of this work, known as the Common Features Project, had increased significantly. GAO was asked to determine why costs increased, the extent to which the Corps analyzed and reported the potential cost increases to Congress in a timely manner, and whether the Corps correctly estimated economic benefits."
Date:
October 27, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Private Pensions: Changing Funding Rules and Enhancing Incentives Can Improve Plan Funding
Testimony issued by the General Accounting Office with an abstract that begins "Over the last few years, the total underfunding in the defined-benefit pension system has deteriorated to the point where the Pension Benefit Guaranty Corporation (PBGC), the federal agency responsible for protecting private sector defined benefit plan benefits, estimates that total plan underfunding grew to more than $400 billion as of December 31, 2002, and still exceeded $350 billion as of September 4, 2003. PBGC itself faced an estimated $8.8 billion accumulated deficit as of August 31, 2003. Deficiencies in current funding and related regulations have contributed to several large plans recently terminating with severely underfunded pension plans. This testimony provides GAO's observations on a variety of regulatory and legislative reforms that aim to improve plan funding and better protect the benefits of millions of American workers and retirees while minimizing the burden to plan sponsors of maintaining defined-benefit plans."
Date:
October 29, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Air Traffic Control: FAA's Modernization Efforts--Past, Present, and Future
Testimony issued by the General Accounting Office with an abstract that begins "The Federal Aviation Administration's (FAA) air traffic control modernization (ATC) efforts are designed to enhance the safety, capacity, and efficiency of the national airspace system through the acquisition of a vast network of radar, navigation, communications, and information processing systems, as well as new air traffic control facilities. Since 1981, when these efforts began, FAA's ATC modernization projects have consistently experienced cost, schedule, and performance problems that GAO and others have attributed to systemic management issues. As a result, FAA's cost estimates have grown and planned improvements have been delayed. Initially FAA estimated that its ATC modernization efforts would cost $12 billion and could be completed over 10 years. Now, two decades and $35 billion later, FAA expects to need another $16 billion through 2007 to complete key projects, for a total cost of $51 billion. This testimony (1) provides an overview of the systemic management issues that GAO and others have identified in FAA's ATC modernization efforts over time, (2) discusses key actions that FAA and others have taken to address these issues, and (3) identifies the challenges that lie ahead for FAA."
Date:
October 30, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Public Housing: Small and Larger Agencies Have Similar Views on Many Recent Housing Reforms
A letter report issued by the General Accounting Office with an abstract that begins "In response to long-standing concerns, HUD initiated efforts to improve the administration of its programs in 1997, and Congress passed the Quality Housing and Work Responsibility Act (QHWRA) in 1998. The act contains over 80 reforms that affect two key rental housing assistance programs: the low-rent housing program (also referred to as public housing) and the Housing Choice Voucher program (formerly Section 8). According to many housing agencies, implementing these reforms challenged their ability to address their core mission of providing safe, decent, and sanitary rental units for low-income residents. In particular, some small agencies that manage properties with relatively few rental units have contended that some reforms have little relevance to their operations and pose a significant burden because of the agencies' limited staff and financial resources. In response to a Congressional request, GAO compared housing agencies by size in terms of (1) the impact of recent housing reforms on their ability to administer HUD programs, (2) the agencies' performance as measured by HUD, and (3) the differences in the technical assistance that the agencies require. To carry out its work, GAO surveyed a statistical …
Date:
October 30, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Bank Tying: Additional Steps Needed to Ensure Effective Enforcement of Tying Prohibitions
A letter report issued by the General Accounting Office with an abstract that begins "Investment affiliates of large commercial banks have made competitive inroads in the annual $1.3 trillion debt-underwriting market. Some corporate borrowers and officials from an unaffiliated investment bank have alleged that commercial banks helped their investment affiliates gain market share by illegally tying and underpricing corporate credit. This report discusses these allegations, the available evidence related to the allegations, and federal bank regulatory agencies' efforts to enforce the antitying provisions."
Date:
October 10, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Tax Administration: Most Taxpayers Believe They Benefit from Paid Tax Preparers, but Oversight for IRS Is a Challenge
A letter report issued by the General Accounting Office with an abstract that begins "Over 55 percent of the nearly 130 million taxpayers in tax year 2001 used a paid tax preparer. However, using a preparer may not assure that taxpayers pay the least amount due. Last year, GAO estimated that as many as 2 million taxpayers overpaid their 1998 taxes by $945 million because they failed to itemize deductions and half of these used preparers. GAO was asked to (1) obtain the views of taxpayers about paid preparers and examples of preparer performance including any problems and (2) describe the Internal Revenue Service's (IRS's) oversight of problem preparers; the challenges facing IRS in dealing with problem preparers, especially the Office of Professional Responsibility; and the efforts to address those challenges. To obtain the views of taxpayers who used preparers, GAO surveyed a national representative sample of taxpayers."
Date:
October 31, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Medical Malpractice Insurance: Multiple Factors Have Contributed to Premium Rate Increases
Testimony issued by the General Accounting Office with an abstract that begins "This testimony focuses on the factors that have contributed to the recent increases in insurance premium rates and the differences in rates among states that have passed varying levels of tort reform laws. Our findings are based on two reports we recently issued addressing various aspects of the recent increases in medical malpractice insurance rates. Recognizing that the medical malpractice market varies considerably across states, as part of these reviews we judgmentally selected a number of states and conducted more in-depth reviews in each of those states. Both our analyses and our conclusions are based in part on data and information we received from the states we visited and in part on analyses of national data from various sources."
Date:
October 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Government Printing Office: Advancing GPO's Transformation Effort through Strategic Human Capital Management
A letter report issued by the General Accounting Office with an abstract that begins "The Government Printing Office (GPO) has undertaken the task of transforming itself in response to pressing fiscal and other realities in the 21st century. This report focuses on actions GPO's leaders can take to advance its transformation efforts through strategic human capital management and is a part of GAO's response to a congressional request that GAO conduct a general management review of GPO that focuses on issues related to GPO's management and transformation. GAO plans to address other management topics, including strategic planning and financial management, in a series of reports that may assist GPO in its ongoing transformation efforts."
Date:
October 20, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Bioterrorism: Public Health Response to Anthrax Incidents of 2001
A letter report issued by the General Accounting Office with an abstract that begins "In the fall of 2001, letters containing anthrax spores were mailed to news media personnel and congressional officials, leading to the first cases of anthrax infection related to an intentional release of anthrax in the United States. Outbreaks of anthrax infection were concentrated in six locations, or epicenters, in the country. An examination of the public health response to the anthrax incidents provides an important opportunity to apply lessons learned from that experience to enhance the nation's preparedness for bioterrorism. Because of its interest in bioterrorism preparedness, Congress asked GAO to review the public health response to the anthrax incidents. Specifically, GAO determined (1) what was learned from the experience that could help improve public health preparedness at the local and state levels and (2) what was learned that could help improve public health preparedness at the federal level and what steps have been taken to make those improvements."
Date:
October 15, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Management: Recurring Financial Systems Problems Hinder FFMIA Compliance
Testimony issued by the General Accounting Office with an abstract that begins "The Federal Financial Management Improvement Act of 1996 (FFMIA) requires Chief Financial Officers (CFO) Act agencies to implement and maintain financial management systems that comply substantially with (1) federal financial management systems requirements, (2) federal accounting standards, and (3) the U.S. Government Standard General Ledger. Most federal agencies face long-standing challenges, which are discussed in greater detail in our mandated September 2003 report, Sustained Efforts Needed to Achieve FFMIA Accountability (GAO-03-1062). In light of these circumstances, Congress asked GAO to testify about recurring financial management systems problems and agencies' efforts to upgrade their systems."
Date:
October 29, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Financial Audit: Process for Preparing the Consolidated Financial Statements of the U.S. Government Needs Improvement
A letter report issued by the General Accounting Office with an abstract that begins "For the past 6 years, since GAO began auditing the consolidated financial statements of the U.S. government (CFS), GAO has been unable to express an opinion on them because of material weaknesses in internal control and financial reporting. Contributing to GAO's inability to express an opinion has been the federal government's lack of adequate systems, controls, and procedures to properly prepare its consolidated financial statements. The purpose of this report is to discuss in greater detail weaknesses in financial reporting procedures and internal control over the process for preparing the CFS that GAO identified and to recommend improvements to address those weaknesses."
Date:
October 30, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Electronic Government: Potential Exists for Enhancing Collaboration on Four Initiatives
A letter report issued by the General Accounting Office with an abstract that begins "In accordance with the President's management agenda, the Office of Management and Budget has sponsored initiatives to promote expansion of electronic government--the use of information technology, particularly Web-based Internet applications, to enhance government services. Each initiative demands a high degree of collaboration among organizations. For four of these initiatives, GAO was asked to determine, among other things, their implementation progress and the extent of collaboration among agencies and other parties involved."
Date:
October 10, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
NASA: Shuttle Fleet's Safe Return to Flight Is Key to Space Station Progress
Testimony issued by the General Accounting Office with an abstract that begins "Since its inception, the International Space Station has experienced numerous problems that have resulted in significant cost growth and assembly schedule slippages. Following the Columbia accident and the subsequent grounding of the shuttle fleet in February 2003, concerns about the future of the space station escalated, as the fleet has been key to the station's assembly and operations. In August 2003, the Columbia Accident Investigation Board drew a causal link between aggressive space station goals--supported by the National Aeronautics and Space Administration's (NASA) current culture--and the accident. Specifically, the Board reported that, in addition to technical failures, Columbia's safety was compromised in part by internal pressures to meet an ambitious launch schedule to achieve certain space station milestones. This testimony discusses the implications of the shuttle fleet's grounding on the space station's schedule and cost, and on the program's partner funding and agreements--findings we reported on in September 2003. The testimony also proposes a framework for providing NASA and the Congress with a means to bring about and assess needed cultural changes across the agency."
Date:
October 29, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library