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Applying Agreed-Upon Procedures: Federal Unemployment Taxes (open access)

Applying Agreed-Upon Procedures: Federal Unemployment Taxes

Correspondence issued by the Government Accountability Office with an abstract that begins "We assisted the Department of Labor in ascertaining whether the net federal unemployment tax (FUTA) revenue distributed to the Unemployment Trust Fund (UTF) for the fiscal year ended September 30, 2005, is supported by the underlying records. We evaluated fiscal year 2005 activity affecting distributions to the UTF. In performing the agreed-upon procedures, we conducted our work in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance for performing and reporting the results of agreed-upon procedures. The procedures we agreed to perform relate to (1) transactions that represent the underlying basis of amounts distributed to the UTF and (2) key reconciliations of the Internal Revenue Service records to the Department of the Treasury records."
Date: November 4, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Review of OMB Circular A-76 Health Benefit Cost Factor Needed (open access)

Review of OMB Circular A-76 Health Benefit Cost Factor Needed

Correspondence issued by the Government Accountability Office with an abstract that begins "Determining whether to obtain required services using government employees or through contracts with the private sector is an important economic and strategic decision for agency managers. In this regard, Office of Management and Budget (OMB) Circular A-76 prescribes policies and procedures for use by agencies as they select service providers through competitions among public and private-sector sources. The Circular is intended to ensure that the competitive sourcing process is conducted as fairly as possible, and that the estimated cost of government performance reflects all of the costs of performing the work in house. The purpose of this letter is to convey an issue we identified during the course of an ongoing review of how the costs of health benefits for federal and private-sector employees are reflected in public-private competitions conducted by the Department of Defense."
Date: November 17, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Purpose Statute Violation: Veterans Affairs Improperly Funded Certain Cost Comparison Studies with VHA Appropriations (open access)

Purpose Statute Violation: Veterans Affairs Improperly Funded Certain Cost Comparison Studies with VHA Appropriations

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) provides health care to about 4.7 million veterans primarily through its medical facilities--which include hospitals, nursing homes, outpatient clinics, and other health care facilities--and by contracting for care with other healthcare providers. To lower costs, increase access, and improve the quality of care provided to eligible veterans, VA evaluates the efficiency of its medical facilities, which includes performing studies to determine whether increased savings and efficiencies can be obtained from outsourcing certain segments of its operations. We have previously reported that VA would benefit from examining certain aspects of its operations, including its medical and laundry facilities, to determine if operational efficiencies could be achieved through consolidations, competitive sourcing, or both. While VA has the authority to conduct cost comparison studies and, when beneficial, to enter into contracts with commercial providers, VA may only finance cost comparison studies with funds that are legally available for this purpose. Under a provision in Title 38 of the U.S. Code, VA is prohibited by law from using any one of its Veterans Health Administration (VHA) appropriations for medical care, medical and prosthetic research, and medical …
Date: November 30, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Influenza Pandemic: Applying Lessons Learned from the 2004-05 Influenza Vaccine Shortage (open access)

Influenza Pandemic: Applying Lessons Learned from the 2004-05 Influenza Vaccine Shortage

A statement of record issued by the Government Accountability Office with an abstract that begins "Concern has been rising about the nation's preparedness to respond to vaccine shortages that could occur in future annual influenza seasons or during an influenza pandemic--a global influenza outbreak. Although the timing or extent of a future influenza pandemic cannot be predicted, studies suggest that its effect in the United States could be severe, and shortages of vaccine could occur. For the 2004-05 annual influenza season, the nation lost about half its expected influenza vaccine supply when one of two major manufacturers announced in October 2004 that it would not release any vaccine. GAO examined federal, state, and local actions taken in response to the shortage, including lessons learned. The nation's experience during the unexpected 2004-05 vaccine shortfall offers insights into some of the challenges that government entities will face in a pandemic. GAO was asked to provide a statement on lessons learned from the 2004-05 vaccine shortage and their relevance to planning and preparing for similar situations in the future, including an influenza pandemic. This statement is based on a GAO report, Influenza Vaccine: Shortages in 2004-05 Season Underscore Need for Better Preparation (GAO-05-984), …
Date: November 4, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Global Malaria Control: U.S. and Multinational Investments and Implementation Challenges (open access)

Global Malaria Control: U.S. and Multinational Investments and Implementation Challenges

Correspondence issued by the Government Accountability Office with an abstract that begins "Each year, hundreds of millions of people are sickened with malaria and more than 1 million people die. Over 80 percent of all malaria deaths occur in Africa, most of them in children under the age of 5. This burden continues despite the existence of relatively simple, safe, effective, and inexpensive methods to prevent and treat malaria. The U.S. government supports the efforts of malaria-endemic countries to control malaria, both directly through agencies such as the U.S. Agency for International Development (USAID) and indirectly through its contributions to multinational organizations such as the Global Fund to Fight HIV/AIDS, Tuberculosis, and Malaria (Global Fund) and its participation in the Roll Back Malaria (RBM) Partnership. However, concerns have been raised that current global malaria control efforts may not be as effective as they could be. In light of these concerns, Congress asked us to examine U.S. involvement in global efforts to combat malaria. In this report, we (1) describe investments that have been made by the U.S. government to support the implementation of national malaria control programs in malaria-endemic countries, both directly and in partnership with other organizations; and (2) …
Date: November 16, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes

Correspondence issued by the Government Accountability Office with an abstract that begins "We assisted the Department of Transportation (DOT) in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2005, is supported by the underlying records. As agreed with DOT, we evaluated fiscal year 2005 activity affecting distributions to the HTF. In performing the agreed-upon procedures, we conducted our work in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance for performing and reporting the results of agreed-upon procedures."
Date: November 4, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federal Water Requirements: Challenges to Estimating the Cost Impact on Local Communities (open access)

Federal Water Requirements: Challenges to Estimating the Cost Impact on Local Communities

Correspondence issued by the Government Accountability Office with an abstract that begins "Under the Safe Drinking Water Act and the Federal Water Pollution Control Act, commonly referred to as the Clean Water Act, the Environmental Protection Agency (EPA) has responsibility for protecting public health and welfare, as well as the integrity of our nation's waters. Federal water requirements under these acts affect facilities providing the most basic services at the local level, including drinking water treatment plants and distribution systems; wastewater treatment plants and collection systems; and storm sewer systems, which collect storm water, or the runoff created by rainfall and other types of wet weather. For example, depending on the circumstances, local communities may have to pay for installing new treatment technologies or taking other measures so that community-based or regional facilities can meet applicable water quality standards. Nationwide, there are roughly 53,000 community drinking water systems, 17,000 municipal wastewater treatment plants, and 7,000 communities served by municipal storm sewer collection systems that may be affected by federal water requirements. While recognizing the public health and environmental benefits of federal water requirements, communities are increasingly voicing concerns about the financial burden imposed by these requirements--in particular, the projected costs …
Date: November 30, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Department of Energy: Preliminary Information on the Potential for Columbia River Contamination from the Hanford Site (open access)

Department of Energy: Preliminary Information on the Potential for Columbia River Contamination from the Hanford Site

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Energy's (DOE) Hanford site in southeastern Washington state was established in 1943 to produce nuclear materials, especially plutonium, for the nation's defense. The site occupies 586 square miles northwest of the cities of Richland, Pasco, and Kennewick, with a combined regional population of over 200,000. The Columbia River, the nation's second largest river and a source of hydropower production and drinking water for downstream communities, as well as a major route for salmon migration, flows through the site for almost 50 miles. DOE built nine nuclear reactors to produce plutonium and other materials near the river shore to take advantage of river water for reactor cooling. Several miles away from the river, DOE built other facilities used in making nuclear materials. During operations from 1943 to 1989, activity at these reactors and other facilities generated large volumes of hazardous and radioactive waste. Some of this waste was deposited directly into the ground in trenches, injection wells, or other facilities designed to allow the waste to disperse into the soil. Some of the most hazardous and radioactive material was stored in large underground tanks. Over time, …
Date: November 4, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Acquisitions: Joint Forces Command's Limited Acquisition Authority (open access)

Defense Acquisitions: Joint Forces Command's Limited Acquisition Authority

Correspondence issued by the Government Accountability Office with an abstract that begins "In recent years, Congress has expressed concern that urgent joint warfighting requirements are not always met in the most expeditious manner, particularly command and control and blue-force-tracking capabilities that reduce the chances of friendly-fire casualties. In the National Defense Authorization Act for Fiscal Year 2004 (P.L. 108-136), Congress gave the U.S. Joint Forces Command (JFCOM) Limited Acquisition Authority (LAA) to address these and other joint-warfighting challenges. LAA is an authority aimed at ensuring that measures to meet urgent, unanticipated joint warfighting needs are conceived, developed, and fielded in an expeditious manner. Enacted for a 3-year period, LAA will expire after September 30, 2006. The Act required GAO to determine the extent to which LAA has been used. Specifically, we focused on (1) how JFCOM used the authority during fiscal years 2004 and 2005, (2) the processes and procedures JFCOM developed to implement the authority, and (3) the challenges of implementing it. In covering these areas, we did not evaluate the quality of the projects undertaken or the value added of the equipment provided to the warfighter under LAA."
Date: November 22, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Telecommunications: Preliminary Information on the Federal Communications Commission's Spectrum Allocation and Assignment Process (open access)

Telecommunications: Preliminary Information on the Federal Communications Commission's Spectrum Allocation and Assignment Process

Correspondence issued by the Government Accountability Office with an abstract that begins "The radiofrequency spectrum is a natural resource used to provide an array of wireless communications services, such as mobile voice and data services, radio and television broadcasting, radar, and satellite-based services, which are critical to the U.S. economy and national security. Historically, concern about interference among users has been a driving force in the management of spectrum. The Federal Communications Commission (FCC)--an independent agency that regulates spectrum use for nonfederal users, including commercial users--and the National Telecommunications and Information Administration (NTIA)--an agency within the Department of Commerce that regulates spectrum for federal government users--have worked to minimize interference through the "allocation" and "assignment" of spectrum. Allocation involves designating "bands" of spectrum for specific types of services or classes of users, such as designating certain bands for commercial use and others for government use. Assignment provides an authorization or license to use a specific portion of spectrum to entities, such as wireless companies. Demand for the radiofrequency spectrum has exploded over the past several decades as new technologies and services have been and continue to be brought to the market in the private sector and new mission needs unfold …
Date: November 10, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Veterans' Disability Benefits: Improved Transparency Needed to Facilitate Oversight of VBA's Compensation and Pension Staffing Levels (open access)

Veterans' Disability Benefits: Improved Transparency Needed to Facilitate Oversight of VBA's Compensation and Pension Staffing Levels

A statement of record issued by the Government Accountability Office with an abstract that begins "The Chairman, Subcommittee on Disability Assistance and Memorial Affairs, House Committee on Veterans' Affairs, asked GAO to submit a statement for the record highlighting findings from an examination of the Veterans Benefit Administration's (VBA) fiscal year 2005 budget justification. In that review, we assessed (1) VBA's determination and justification of claims processing staffing levels, and the role of productivity in such determinations, and (2) VBA's projections of future claims workload and complexity."
Date: November 3, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Aviation Safety: FAA's Safety Oversight System Is Effective but Could Benefit from Better Evaluation of Its Programs' Performance (open access)

Aviation Safety: FAA's Safety Oversight System Is Effective but Could Benefit from Better Evaluation of Its Programs' Performance

A statement of record issued by the Government Accountability Office with an abstract that begins "The U.S. commercial aviation industry has an extraordinary safety record. However, when passenger airlines have accidents or serious incidents, regardless of their rarity, the consequences can be tragic. The Federal Aviation Administration (FAA) works to maintain a high level of safety through an effective safety oversight system. Keys to this system are to: (1) establish programs that focus resources on areas of highest safety risk and on mitigating risks; (2) provide training and communication to ensure that inspectors can consistently carry out the agency's oversight programs; and (3) have processes and data to continuously monitor, evaluate, and improve the numerous oversight programs that make up the safety oversight system. This statement focuses on these three key areas and is based on recent GAO reports on FAA's inspection oversight programs, industry partnership programs, enforcement program, and training program."
Date: November 17, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Medicare: CMS's Beneficiary Education and Outreach Efforts for the Medicare Prescription Drug Discount Card and Transitional Assistance Program (open access)

Medicare: CMS's Beneficiary Education and Outreach Efforts for the Medicare Prescription Drug Discount Card and Transitional Assistance Program

Correspondence issued by the Government Accountability Office with an abstract that begins "The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 required the Centers for Medicare & Medicaid Services (CMS) in the Department of Health and Human Services (HHS) to broadly disseminate information on the program to the millions of Medicare beneficiaries--seniors and people under age 65 with permanent disabilities--who are eligible for a drug discount card. In response, CMS began education and outreach efforts designed to publicize the availability and features of the drug discount cards, provide information to facilitate beneficiary choice, and assist beneficiaries with the enrollment process. Congress asked us to provide information on CMS's efforts because the agency's experience in supporting the drug card program may yield important insights relevant to implementing the new prescription drug benefit that becomes effective in 2006. In this report, we (1) describe CMS's education and outreach efforts in support of the drug card program and review assessments of these efforts by public and private health care research organizations and (2) provide data on enrollment in the drug card program and identify factors that may have limited this enrollment."
Date: November 18, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Army Corps of Engineers: History of the Lake Pontchartrain and Vicinity Hurricane Protection Project (open access)

Army Corps of Engineers: History of the Lake Pontchartrain and Vicinity Hurricane Protection Project

Testimony issued by the Government Accountability Office with an abstract that begins "The greatest natural threat posed to the New Orleans area is from hurricane-induced storm surges, waves, and rainfalls. A hurricane surge that can inundate coastal lowlands is the most destructive characteristic of hurricanes and accounts for most of the lives lost from hurricanes. Hurricane surge heights along the Gulf and Atlantic coasts can exceed 20 feet. The effects of Hurricane Katrina flooded a large part of New Orleans and breeched the levees that are part of the U.S. Army Corps of Engineers (Corps) Lake Pontchartrain, and Vicinity, Louisiana Hurricane Protection Project. This project, first authorized in 1965, was designed to protect the lowlands in the Lake Pontchartrain tidal basin from flooding by hurricane-induced sea surges and rainfall. GAO is providing information on (1) the purpose and history of the Lake Pontchartrain, and Vicinity, Louisiana Hurricane Protection Project and (2) funding of the project. GAO is not making any recommendations in this testimony."
Date: November 9, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Polar-Orbiting Operational Environmental Satellites: Technical Problems, Cost Increases, and Schedule Delays Trigger Need for Difficult Trade-off Decisions (open access)

Polar-Orbiting Operational Environmental Satellites: Technical Problems, Cost Increases, and Schedule Delays Trigger Need for Difficult Trade-off Decisions

Testimony issued by the Government Accountability Office with an abstract that begins "Polar-orbiting environmental satellites provide data and imagery that are used by weather forecasters, climatologists, and the military to map and monitor changes in weather, climate, the oceans, and the environment. Our nation's current operational polar-orbiting environmental satellite program is a complex infrastructure that includes two satellite systems, supporting ground stations, and four central data processing centers. In the future, the National Polar-orbiting Operational Environmental Satellite System (NPOESS) is to combine the two current systems into a single, state-of-the-art environment-monitoring satellite system. This new satellite system is considered critical to the United States' ability to maintain the continuity of data required for weather forecasting and global climate monitoring through the year 2020. GAO was asked to discuss the NPOESS program's schedule, cost, trends, and risks, and to describe plans and implications for moving the program forward."
Date: November 16, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Transportation Services: Better Dissemination and Oversight of DOT's Guidance Could Lead to Improved Access for Limited English-Proficient Populations (Chinese Version) (open access)

Transportation Services: Better Dissemination and Oversight of DOT's Guidance Could Lead to Improved Access for Limited English-Proficient Populations (Chinese Version)

Other written product issued by the Government Accountability Office with an abstract that begins "More than 10 million people in the United States are of limited English proficiency (LEP), in that they do not speak English at all or do not speak English well. These persons tend to rely on public transit more than English speakers. Executive Order 13166 directs federal agencies to develop guidance for their grantees on making their services accessible to LEP persons. The Department of Transportation (DOT) issued its guidance in 2001, with revised guidance pending issuance. This report reviews (1) the language access services transit agencies and metropolitan planning organizations have provided, and the effects and costs of these services; (2) how DOT assists its grantees in providing language access services; and (3) how DOT monitors its grantees' provision of these services."
Date: November 2, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Interactions of the EU ETS with Green And White Certificate Schemes: European Commission Directorate-General Environment (open access)

Interactions of the EU ETS with Green And White Certificate Schemes: European Commission Directorate-General Environment

The European Union Emissions Trading Scheme ('EU ETS') began on 1 January 2005. The implementation of the EU ETS has raised interest in market-based approaches to achieving environmental and related public policy goals in the EU, particularly those related to promotion of renewable energy and energy efficiency. Indeed, national and regional markets in tradable green certificates ('TGCs') and (to a lesser extent) tradable white certificates ('TWCs') already exist. Green certificate schemes are established or proposed in a number of Member States (e.g., Belgium, the Czech Republic, Denmark, France, Italy, the Netherlands, Sweden and the UK) and form part of a growing portfolio of measures to achieve the renewable targets outlined in Directive 2001/77/EC. White certificate schemes are considerably less widespread, although schemes have been established in Italy and the UK and further activity may be stimulated by the Commission proposal on energy services (COM(2003)739). Both the renewables Directive and the energy services proposal envisage the possible evolution and harmonisation of these instruments into EU-wide certificate schemes. This study has two major objectives: -1. Analyse interactions among EU ETS and green/white certificate markets. The first major objective is to describe the interactions between green and white certificate programmes and the EU …
Date: November 17, 2005
Creator: NERA Economic Consulting
System: The UNT Digital Library
Transportation Services: Better Dissemination and Oversight of DOT's Guidance Could Lead to Improved Access for Limited English-Proficient Populations (Vietnamese Version) (open access)

Transportation Services: Better Dissemination and Oversight of DOT's Guidance Could Lead to Improved Access for Limited English-Proficient Populations (Vietnamese Version)

Other written product issued by the Government Accountability Office with an abstract that begins "More than 10 million people in the United States are of limited English proficiency (LEP), in that they do not speak English at all or do not speak English well. These persons tend to rely on public transit more than English speakers. Executive Order 13166 directs federal agencies to develop guidance for their grantees on making their services accessible to LEP persons. The Department of Transportation (DOT) issued its guidance in 2001, with revised guidance pending issuance. This report reviews (1) the language access services transit agencies and metropolitan planning organizations have provided, and the effects and costs of these services; (2) how DOT assists its grantees in providing language access services; and (3) how DOT monitors its grantees' provision of these services."
Date: November 2, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Hurricanes Katrina and Rita: Preliminary Observations on Contracting for Response and Recovery Efforts (open access)

Hurricanes Katrina and Rita: Preliminary Observations on Contracting for Response and Recovery Efforts

Testimony issued by the Government Accountability Office with an abstract that begins "The devastation experienced by those throughout the Gulf Coast in Louisiana, Mississippi, Alabama, and Texas in the wake of Hurricanes Katrina and Rita has called into question the government's ability to effectively respond to such disasters. The government needs to understand what went right and what went wrong, and to apply these lessons to strengthen its disaster response and recovery operations. The federal government relies on partnerships across the public and private sectors to achieve critical results in preparing for and responding to natural disasters, with an increasing reliance on contractors to carry out specific aspects of its missions. At the same time, the acquisition functions at several agencies are on GAO's high-risk list, indicating a vulnerability to fraud, waste, abuse, and mismanagement. GAO was asked to provide an overview of (1) its role in evaluating the contracting community with regard to disaster preparedness and response, (2) GAO's plans for reviewing the performance of the federal government and its contractors in preparing for and responding to the hurricanes, and (3) what GAO has learned so far about the performance of the federal government and its contractors in preparing …
Date: November 8, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Product Sales: Actions Needed to Protect Military Members (open access)

Financial Product Sales: Actions Needed to Protect Military Members

Testimony issued by the Government Accountability Office with an abstract that begins "In 2004, a series of media articles alleged that financial firms were marketing expensive and potentially unnecessary insurance or other financial products to members of the military. GAO's report for this committee examined (1) features and marketing of certain insurance and securities products being sold to military members and (2) how financial regulators and the Department of Defense (DOD) were overseeing the sales of insurance and securities products to military members. GAO also examined issues relating to DOD's oversight of insurance sales for a report issued in June 2005."
Date: November 17, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Management: Foundational Steps Being Taken to Manage DOD Business Systems Modernization, but Much Remains to be Accomplished to Effect True Business Transformation (open access)

Defense Management: Foundational Steps Being Taken to Manage DOD Business Systems Modernization, but Much Remains to be Accomplished to Effect True Business Transformation

Testimony issued by the Government Accountability Office with an abstract that begins "For years, the Department of Defense (DOD) has embarked on a series of efforts to transform its business operations, including modernizing underlying information technology (business) systems. GAO has reported on inefficiencies and inadequate accountability across DOD's major business areas, resulting in billions of dollars of wasted resources annually. Of the 25 areas on GAO's 2005 list of high-risk federal programs and operations that are vulnerable to fraud, waste, abuse or mismanagement and in need of reform, 8 are DOD programs or operations, and 6 are government-wide high risk areas for which DOD shares responsibility. The Ronald W. Reagan National Defense Authorization Act for Fiscal Year 2005 required DOD to satisfy several conditions relative to its approach to managing its business system modernization program, including developing an enterprise transition plan, which GAO is currently assessing. DOD also recently established a Business Transformation Agency intended to advance defense-wide business transformation. GAO was asked to testify on DOD's business transformation, including its preliminary observations on 1) DOD's efforts to satisfy fiscal year 2005 defense authorization act requirements; 2) the Business Transformation Agency; and 3) DOD's efforts to provide the leadership, structures, …
Date: November 9, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Institutions: Issues Regarding the Tax-Exempt Status of Credit Unions (open access)

Financial Institutions: Issues Regarding the Tax-Exempt Status of Credit Unions

Testimony issued by the Government Accountability Office with an abstract that begins "Unlike other depository institutions, credit unions are exempt from federal corporate income taxes. Recent legislative and regulatory changes to credit union membership restrictions and allowable products and services have blurred some of the historical distinctions between credit unions and other depository institutions. As a result, some observers have raised questions about whether tax exemption provides credit unions with an advantage over other depository institutions and whether the original basis for tax exemption is still valid. As part of its continuing oversight of the tax-exempt sector, the House Committee on Ways and Means asked GAO to address (1) the historical basis for the tax-exempt status of credit unions; (2) the arguments for and against taxation, including estimates of potential revenue from eliminating the exemption; (3) the extent to which credit unions offer services distinct from those offered by banks of comparable size, and serve low-and moderate-income individuals; and (4) the extent to which credit unions are required to report information on executive compensation and assessments of their internal controls."
Date: November 3, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federal Rulemaking: Past Reviews and Emerging Trends Suggest Issues That Merit Congressional Attention (open access)

Federal Rulemaking: Past Reviews and Emerging Trends Suggest Issues That Merit Congressional Attention

Testimony issued by the Government Accountability Office with an abstract that begins "Federal regulation is one of the basic tools of government used to implement public policy. Agencies publish thousands of regulations each year to achieve goals such as ensuring that workplaces, air travel, and food are safe; that the nation's air, water, and land are not polluted; and that the appropriate amount of taxes are collected. Because regulations affect so many aspects of citizens' lives, it is crucial that rulemaking procedures and practices be effective and transparent. GAO, at the request of Congress, has prepared over 60 reports and testimonies during the past decade that review aspects of federal rulemaking procedures and practices. This testimony summarizes some of the general findings and themes that have emerged from GAO's body of work on federal regulatory processes and procedures, including areas on which Congress might consider taking legislative action or sponsoring further study. GAO's prior reports and testimonies contain a variety of recommendations to improve various aspects of rulemaking procedures and practices."
Date: November 1, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
DOD Personnel Clearances: Government Plan Addresses Some Longstanding Problems with DOD's Program, But Concerns Remain (open access)

DOD Personnel Clearances: Government Plan Addresses Some Longstanding Problems with DOD's Program, But Concerns Remain

Testimony issued by the Government Accountability Office with an abstract that begins "Unauthorized disclosure of classified information can cause up to exceptionally grave damage to national security. The Department of Defense (DOD) is responsible for about 2 million personnel with clearances that allow them access to classified information. While most of these clearances are for servicemembers and DOD's employees and contractors, DOD is also responsible for contractors' clearances for more than 20 other agencies, as well as for congressional staff. Due to long-standing problems with DOD's clearance program, GAO designated it a high-risk area in January 2005. In February 2005, when DOD transferred its personnel security investigative functions to the Office of Personnel Management (OPM), the average wait for a top secret clearance governmentwide was over 1 year. In June 2005, Executive Order 13381 gave the Office of Management and Budget (OMB) authority to retain or assign to any executive agency any process relating to determinations of eligibility for access to classified information. OPM is assisting OMB with the development of the plan. GAO was asked to assess the government plan. This testimony will provide GAO's preliminary review of how well the government plan (1) adheres to the standards of …
Date: November 9, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library