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DHS Financial Management: Continued Effort Needed to Address Internal Control and System Challenges (open access)

DHS Financial Management: Continued Effort Needed to Address Internal Control and System Challenges

Testimony issued by the Government Accountability Office with an abstract that begins "GAO reported that the Department of Homeland Security (DHS) had made considerable progress toward obtaining a clean opinion on its financial statements. For example, DHS reduced the number of audit qualifications from 11 in 2005 to 1 in 2010. DHS is working to resolve the deficiencies in the U.S. Coast Guard's (USCG) ability to complete certain reconciliations and provide evidence supporting certain components of general property, plant, and equipment and heritage and stewardship assets that caused DHS's auditors to issue a qualified opinion on its fiscal year 2012 financial statements. DHS has a goal of achieving a clean opinion for fiscal year 2013. However, the DHS auditors' report for fiscal year 2012, the most recently completed audit, indicated that DHS continues to rely on compensating controls and complex manual work-arounds to support its financial reporting, rather than sound internal control and effective financial management systems."
Date: November 15, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
OPM Retirement Modernization: Longstanding Information Technology Management Weaknesses Need to Be Addressed (open access)

OPM Retirement Modernization: Longstanding Information Technology Management Weaknesses Need to Be Addressed

Testimony issued by the Government Accountability Office with an abstract that begins "The Office of Personnel Management (OPM) is the central human resources agency for the federal government and, as such, is tasked with ensuring the government has an effective civilian workforce. As part of its mission, OPM defines recruiting and hiring processes and procedures; provides federal employees with various benefits, such as health benefits; and administers the retirement program for federal employees. The use of information technology (IT) is crucial in helping OPM to carry out its responsibilities, and in fiscal year 2011 the agency invested $79 million in IT systems and services. For over 2 decades, OPM has been attempting to modernize its federal employee retirement process by automating paper-based processes and replacing antiquated information systems. However, these efforts have been unsuccessful, and OPM canceled its most recent retirement modernization effort in February 2011. GAO was asked to provide a statement summarizing its work on challenges OPM has faced in managing its efforts to modernize federal employee retirement processing. To do this, GAO relied on previously published work as well as a limited review of more recent documentation on OPM's retirement modernization activities."
Date: November 15, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
GAO Performance and Accountability Report Fiscal Year 2004 (open access)

GAO Performance and Accountability Report Fiscal Year 2004

Other written product issued by the Government Accountability Office with an abstract that begins "Presented is GAO's performance and accountability report for fiscal year 2004. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. Importantly, GAO received a clean opinion from independent auditors on our financial statements for the 18th consecutive year. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."
Date: November 15, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Mineral Resources: Mineral Volume, Value, and Revenue (open access)

Mineral Resources: Mineral Volume, Value, and Revenue

Correspondence issued by the Government Accountability Office with an abstract that begins "In summary, there were nearly 70 different types of leasable minerals extracted from federal lands and waters in fiscal years 2010 and 2011, but their volume cannot be aggregated because they use different units of measure. For example, the volumes of the four most valuable of these minerals--oil, gas, natural gas liquids, and coal--are measured in barrels, million cubic feet (mcf), gallons, and tons, respectively. According to ONRR data, the total value of all leasable minerals extracted from federal and Indian land and sold in fiscal years 2010 and 2011 was $92.3 billion and $98.6 billion, respectively."
Date: November 15, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Elder Justice: Strengthening Efforts to Combat Elder Financial Exploitation (open access)

Elder Justice: Strengthening Efforts to Combat Elder Financial Exploitation

Testimony issued by the Government Accountability Office with an abstract that begins "We found that state and local social services, criminal justice, and consumer protection agencies face many challenges as they work to prevent and respond to elder financial exploitation. For example:"
Date: November 15, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Audit: Bureau of Consumer Financial Protection's Fiscal Years 2012 and 2011 Financial Statements (open access)

Financial Audit: Bureau of Consumer Financial Protection's Fiscal Years 2012 and 2011 Financial Statements

Correspondence issued by the Government Accountability Office with an abstract that begins ""
Date: November 15, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Fiscal Year 2011 Performance and Accountability Report (open access)

Fiscal Year 2011 Performance and Accountability Report

Other written product issued by the Government Accountability Office with an abstract that begins "Presented is GAO's Performance and Accountability Report for fiscal year 2011. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."
Date: November 15, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Performance and Accountability Report Fiscal Year 2012 (open access)

Performance and Accountability Report Fiscal Year 2012

Other written product issued by the Government Accountability Office with an abstract that begins "Presented is GAO's Performance and Accountability Report for fiscal year 2012. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."
Date: November 15, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Results Act: Information on Performance Goals and Measures Contained in the Department of Transportation's Fiscal Year 2000 Performance Plan (open access)

Results Act: Information on Performance Goals and Measures Contained in the Department of Transportation's Fiscal Year 2000 Performance Plan

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of Transportation's (DOT) performance plan for fiscal year (FY) 2000, focusing on whether the plan provided information on: (1) the desired end results; (2) the results of programs and activities that are expected to lead to end outcomes; and (3) products and services that are typically based on the numbers of activities or products that result from internal effort."
Date: November 15, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
National Park Service: Opportunities to Improve the Administration of the Alternative Transportation Program (open access)

National Park Service: Opportunities to Improve the Administration of the Alternative Transportation Program

Correspondence issued by the General Accounting Office with an abstract that begins "In light of the increasing significance and potential costs of dealing with transportation in the national park system, we reviewed the Park Service's administration of the Alternative Transportation Program. Specifically, we are reporting on the Park Service's processes for (1) ensuring that alternative transportation projects are needed and cost-effective, and (2) evaluating the performance of the program. It is important to point out that in addressing these issues our work focused on the agency's process for reviewing and approving projects. Accordingly, we did not evaluate whether any specific project was in fact needed and cost-effective. In conducting the work, we examined agency files for a sample of 20 projects--10 planning projects and 10 construction projects--that account for 54 percent of the total program funding for fiscal year 2001 through fiscal year 2003."
Date: November 15, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Human Capital Legislative Proposals to NASA's Fiscal Year 2003 Authorization Bill (open access)

Human Capital Legislative Proposals to NASA's Fiscal Year 2003 Authorization Bill

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed several issues relating to the National Aeronautics and Space Administration's (NASA) workforce and management challenges. These issues are associated with NASA's proposed legislative provisions for additional flexibilities and authorities to help it address its human capital challenge. GAO found that agencies must ensure that their strategic human capital plans are results-oriented and data-driven. This includes developing appropriate information on the number and location of employees and their key competences and skills, as well as data on the profile of the workforce, and performance goals and measures for human capital approaches. NASA's legislative proposal for streamlined demonstration and alternative personnel system authority would provide a mechanism for converting a successful demonstration project, upon approval by the Office of Personnel Management (OPM), to a permanent alternative personnel system, without the need for special legislation and without any limitation on the number of employees that would be covered by the project as is under current authority. Human capital systems should have appropriate transparency and adequate safeguards in order to help ensure that it is efficient, effective, credible, and equitable."
Date: November 15, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
The Cooperative Model as a Potential Component of Structural Reform Options for Fannie Mae and Freddie Mac (open access)

The Cooperative Model as a Potential Component of Structural Reform Options for Fannie Mae and Freddie Mac

Correspondence issued by the Government Accountability Office with an abstract that begins "On September 6, 2008, the Federal Housing Finance Agency (FHFA) placed the Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation (Freddie Mac) into conservatorships. FHFA took this step after concern developed that the deteriorating financial condition of the two government-sponsored enterprises (GSE), which had about $5.4 trillion in combined financial obligations, threatened the stability of financial markets. Since then, the Department of the Treasury (Treasury) has provided financial support to Fannie Mae and Freddie Mac (the enterprises) to help stabilize their financial condition and help ensure their ability to continue to support housing finance. As of September 2010, Treasury had provided about $150 billion in capital contributions to support the enterprises, and the Congressional Budget Office has estimated that the total cost to taxpayers could be nearly $400 billion over a 10-year period. In recent months, Congress and the administration have been considering a variety of proposals to reform the enterprises in order to help ensure their safety and soundness and the effectiveness of the U.S. housing finance system. We issued a report under the Comptroller General's authority on structural reform options for …
Date: November 15, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Flexible Funding Continues to Play a Role in Supporting State and Local Transportation Priorities (open access)

Flexible Funding Continues to Play a Role in Supporting State and Local Transportation Priorities

Correspondence issued by the Government Accountability Office with an abstract that begins "From 2007 to 2011, FHWA apportioned about $53 billion in flexible funding to states, which is about 29 percent of total federal-aid highway funding apportioned to the states during that time. States transferred about $5 billion, or 10 percent of their apportioned flexible funding, to FTA for transit projects. Four states--California, New Jersey, New York, and Virginia--accounted for the majority of flexible funding transferred to FTA for transit projects. The portion of flexible funding transferred and the impact of the transferred funding on the total transit funding available in the states varied considerably. For example, while four states transferred more than 25 percent of their apportioned flexible funding to FTA for transit projects from 2007 to 2011, 16 states transferred less than 2 percent of their apportioned flexible funding over this period. In addition, transferred flexible funding accounted for over 50 percent of the available federal transit funding in Vermont compared to New York, where flexible funding accounted for about 5 percent of the total federal transit funding available to the state. Urbanized areas over 1 million in population received most (more than 75 percent) of the transferred …
Date: November 15, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Audit: Securities and Exchange Commission Fiscal Years 2012 and 2011 Financial Statements (open access)

Financial Audit: Securities and Exchange Commission Fiscal Years 2012 and 2011 Financial Statements

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO found (1) the financial statements are presented fairly, in all material respects, in conformity with U.S. generally accepted accounting principles; (2) the Securities and Exchange Commission (SEC) maintained, in all material respects, effective internal control over financial reporting as of September 30, 2012, although internal control deficiencies exist that merit attention by those charged with governance; and (3) no reportable noncompliance in fiscal year 2012 with provisions of laws and regulations GAO tested."
Date: November 15, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
State Department: Diplomatic Security Challenges (open access)

State Department: Diplomatic Security Challenges

Testimony issued by the Government Accountability Office with an abstract that begins "Diplomatic Security's mission and the resources needed to carry it out have grown substantially since 1998. Following the 1998 embassy bombings in Africa, Diplomatic Security determined that many U.S. diplomatic facilities did not meet its security standards and were vulnerable to terrorist attack. Diplomatic Security added many of the physical security measures currently in place at most U.S. missions worldwide, such as additional barriers, alarms, public address systems, and enhanced access procedures. From 1998 to 2009, there were 39 attacks aimed at U.S. Embassies, Consulates, or Chief of Mission personnel (not including regular attacks against the U.S. Embassy in Baghdad since 2004). The nature of some of these attacks led Diplomatic Security to further adapt its security measures. Moreover, the attacks of September 11, 2001, underscored the importance of upgrading Diplomatic Security's domestic security programs and enhancing its investigative capacity. Furthermore, following the onset of U.S. operations in Iraq in 2003, Diplomatic Security has had to provide security in the Iraq and other hostile environments such as Afghanistan and Pakistan."
Date: November 15, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Bioterrorism: The Centers for Disease Control and Prevention's Role in Public Health Protection (open access)

Bioterrorism: The Centers for Disease Control and Prevention's Role in Public Health Protection

A statement of record issued by the General Accounting Office with an abstract that begins "Federal research and preparedness activities related to bioterrorism center on detection; the development of vaccines, antibiotics, and antivirals; and the development of performance standards for emergency response equipment. Preparedness activities include (1) increasing federal, state, and local response capabilities; (2) developing response teams; (3) increasing the availability of medical treatments; (4) participating in and sponsoring exercises; (5) aiding victims; and (6) providing support at special events, such as presidential inaugurations and Olympic games. To coordinate their efforts to combat terrorism, federal agencies are developing interagency response plans, participating in various interagency work groups, and entering into formal agreements with other agencies to share resources and capabilities. However, coordination of federal terrorism research, preparedness, and response programs is fragmented, raising concerns about the ability of states and localities to respond to a bioterrorist attack. These concerns include insufficient state and local planning and a lack of hospital participation in training on terrorism and emergency response planning. This testimony summarizes a September 2001 report (GAO-01-915)."
Date: November 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Uranium Enrichment: Extension of Decontamination and Decommissioning Fund May Be Needed to Cover Projected Cleanup Costs (open access)

Uranium Enrichment: Extension of Decontamination and Decommissioning Fund May Be Needed to Cover Projected Cleanup Costs

Testimony issued by the Government Accountability Office with an abstract that begins "Cleaning up the nation's three uranium enrichment plants will cost billions of dollars and could span decades. These plants--located near Oak Ridge, Tenn.; Paducah, Ky.; and Portsmouth, Ohio--are contaminated with radioactive and hazardous materials. In 1992, the Energy Policy Act created the Uranium Enrichment Decontamination and Decommissioning Fund (Fund) to pay for plant cleanup. Fund revenues come from an assessment on domestic utilities and federal government appropriations. In 2004, GAO reported on the Fund's sufficiency to cover authorized activities. GAO recommended that Congress consider reauthorizing the Fund for 3 more years, to 2010, and require the Department of Energy (DOE) to reassess the Fund's sufficiency before it expired to determine if further extensions were needed. Because decisions not yet made by DOE could affect the cost of cleanup and the Fund's sufficiency, GAO also recommended that DOE develop decontamination and decommissioning plans for the Paducah and Portsmouth plants that would identify the most probable time frames and costs for completing the cleanup work. This testimony is based on GAO's 2004 report. It summarizes the extent to which the Fund may be sufficient to cover authorized activities and the …
Date: November 15, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Health Care Financing Administration: Revisions to Payment Policies Under the Physician Fee Schedule for Calendar Year 2000 (open access)

Health Care Financing Administration: Revisions to Payment Policies Under the Physician Fee Schedule for Calendar Year 2000

Other written product issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Health Care Financing Administration's (HCFA) new rule on Medicare Program revisions to payment policies under the physician fee schedule for calendar year 2000. GAO noted that: (1) the rule would make several changes affecting Medicare Part B payment; (2) the changes include, among others, implementation of resource-based malpractice insurance relative value units (RVU), refinement of resource-based practice expense RVUs, and payment for physician pathology and independent laboratory services; and (3) HCFA complied with applicable requirements in promulgating the rule."
Date: November 15, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Highlights of a GAO Forum: The Federal Government's Role in Improving Financial Literacy (open access)

Highlights of a GAO Forum: The Federal Government's Role in Improving Financial Literacy

Other written product issued by the Government Accountability Office with an abstract that begins "Research has shown that many Americans lack the knowledge of basic personal economics they need to make informed financial judgments and manage their money effectively. Yet financial literacy is increasingly important in a world where consumers must choose from an array of complicated financial products and services and employees must take on more responsibility for their retirement savings. Title V of the Fair and Accurate Credit Transactions Act of 2003, known as the Financial Literacy and Education Improvement Act, created the Financial Literacy and Education Commission, comprised of 20 federal agencies, and charged it with coordinating federal efforts and developing a national strategy to promote financial literacy. The act also mandated that GAO report on recommendations for improving financial literacy among consumers. To help in developing our work, on July 28, 2004, GAO hosted a forum on the role of the federal government in improving financial literacy. Forum participants included experts in financial literacy and education from federal and state agencies, the financial industry, nonprofit organizations, and academic institutions. Participants discussed the topics federal efforts should cover, populations that should be targeted, methods of delivering information, …
Date: November 15, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
The Federal Government's Long-Term Fiscal Outlook: Fall 2010 Update (open access)

The Federal Government's Long-Term Fiscal Outlook: Fall 2010 Update

Other written product issued by the Government Accountability Office with an abstract that begins "Since 1992, GAO has published long-term fiscal simulations showing federal deficits and debt levels under both "Baseline Extended" and an "Alternative" set of assumptions. GAO has regularly updated these twice a year. GAO developed its long-term model in response to a bipartisan request from Members of Congress concerned about the long-term effects of fiscal policy. GAO's simulations provide a broad context for consideration of policy options by illustrating both the importance of taking action and the magnitude of the steps necessary to change the path. They are not intended to suggest particular policy choices that are the prerogative of elected officials but rather to help facilitate a dialog on this important issue. As in the past, GAO shows two simulations: "Baseline Extended" and an "Alternative." Each is run using two different projections for Social Security and the major health entitlements--CBO's baseline and alternative assumptions and the Social Security and Medicare Trustees' (Trustees) intermediate assumptions and projections based on the Centers for Medicare & Medicaid Services Office of the Actuary (CMS Actuary) alternative assumptions. "Baseline Extended" follows the Congressional Budget Office's (CBO) August 2010 baseline estimates for …
Date: November 15, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Aviation Security: Vulnerabilities Exposed Through Covert Testing of TSA's Passenger Screening Process (open access)

Aviation Security: Vulnerabilities Exposed Through Covert Testing of TSA's Passenger Screening Process

Testimony issued by the Government Accountability Office with an abstract that begins "In August 2006, the Transportation Security Administration (TSA) substantially modified its passenger screening policies based on the alleged transatlantic bomb plot uncovered by British authorities. With the aim of closing security gaps revealed by the alleged plot, the revised policies severely restricted the amount of liquids, gels, and aerosols TSA allowed passengers to bring through the checkpoint. At the Committee's request, GAO tested whether security gaps exist in the passenger screening process. To perform this work, GAO attempted to (1) obtain the instructions and components needed to create devices that a terrorist might use to cause severe damage to an airplane and threaten the safety of passengers and (2) test whether GAO investigators could pass through airport security checkpoints undetected with all the components needed to create the devices. GAO conducted covert testing at a nonrepresentative selection of 19 airports across the country. After concluding its tests, GAO provided TSA with two timely briefings to help it take corrective action. In these briefings, GAO suggested that TSA consider several actions to improve its passenger screening program, including aspects of human capital, processes, and technology. GAO is currently performing …
Date: November 15, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Fiscal Year 2007 Performance and Accountability Report (open access)

Fiscal Year 2007 Performance and Accountability Report

Other written product issued by the Government Accountability Office with an abstract that begins "Presented is GAO's performance and accountability report for fiscal year 2007. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."
Date: November 15, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Fiscal Year 2005 Performance and Accountability Report (open access)

Fiscal Year 2005 Performance and Accountability Report

Other written product issued by the Government Accountability Office with an abstract that begins "Presented is GAO's performance and accountability report for fiscal year 2005. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. Importantly, GAO received a clean opinion from independent auditors on our financial statements for the 19th consecutive year. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."
Date: November 15, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Ambulance Services: Changes Needed to Improve Medicare Payment Policies and Coverage Decisions (open access)

Ambulance Services: Changes Needed to Improve Medicare Payment Policies and Coverage Decisions

Testimony issued by the General Accounting Office with an abstract that begins "The Balanced Budget Act of 1997 required Medicare to change its payment system for ambulance services. In response, the Health Care Financing Administration (HCFA), now called the Centers for Medicare and Medicaid Services (CMS), proposed a fee schedule to standardize payments across provider types on the basis of national rates for particular services. Under the act, the fee schedule was to have applied to ambulance services furnished on or after January 1, 2000. HCFA published a proposed rule in September 2000 and has received public comment, but it has not yet issued a final rule. This testimony discusses the unique concerns of rural ambulance providers and the likely effects of the proposed fee schedule on these providers. Many rural ambulance providers face a set of unique challenges in implementing an appropriate payment policy. Rural providers--particularly those serving large geographic areas with low population density--tend to have high per-trip costs compared with urban and suburban providers. The proposed Medicare fee schedule does not sufficiently distinguish the providers serving beneficiaries in the most isolated rural areas and may not appropriately account for the higher costs of low-volume providers."
Date: November 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library