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Financial Audit: Office of Financial Stability (Troubled Asset Relief Program) Fiscal Years 2012 and 2011 Financial Statements (open access)

Financial Audit: Office of Financial Stability (Troubled Asset Relief Program) 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 Office of Financial Stability (OFS) maintained, in all material respects, effective internal control over financial reporting as of September 30, 2012; and (3) no reportable noncompliance in fiscal year 2012 with provisions of laws and regulations GAO tested."
Date: November 9, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Identity Theft: Total Extent of Refund Fraud Using Stolen Identities is Unknown (open access)

Identity Theft: Total Extent of Refund Fraud Using Stolen Identities is Unknown

Testimony issued by the Government Accountability Office with an abstract that begins "Understanding the extent and nature of identity theft-related refund fraud is important to crafting a response to it, but Internal Revenue Service (IRS) managers recognize that they do not have a complete picture. Program officials said that one of the challenges they face in combating this type of fraud is its changing nature and how it is concealed. While perfect knowledge about cases and who is committing the crime will never be attained, the better IRS understands the problem, the better it can respond and the better Congress can oversee IRS's efforts. IRS officials described several areas where the extent and nature of identity theft is unknown."
Date: November 29, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Information on Materials and Practices for Improving Highway Pavement Performance (open access)

Information on Materials and Practices for Improving Highway Pavement Performance

Correspondence issued by the Government Accountability Office with an abstract that begins "The nation's more than 4 million miles of roads are key to the economy, facilitating the movement of goods and people. Although highways are highly durable and can last for decades, they deteriorate from traffic wear and tear, inadequate drainage, construction deficiencies, and weather. Keeping them in good condition requires substantial resources: public entities spent more than $180 billion in 2008 on highways, with about $40 billion coming from the federal government. Despite these outlays, the Federal Highway Administration (FHWA) estimates that these funding levels are insufficient to maintain or improve the condition of the nation's highways through 2028. Further, the major source of federal surface transportation funding--federal motor fuel tax revenues deposited into the Highway Trust Fund--is eroding. The Congressional Budget Office estimates that, as of March 2012, to maintain current spending levels and account for inflation from 2013 to 2022, the Highway Trust Fund will require more than $125 billion over what it is expected to take in during that period."
Date: November 14, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Trade Adjustment Assistance: Commerce Program Has Helped Manufacturing and Services Firms, but Measures, Data, and Funding Formula Could Be Enhanced (open access)

Trade Adjustment Assistance: Commerce Program Has Helped Manufacturing and Services Firms, but Measures, Data, and Funding Formula Could Be Enhanced

Testimony issued by the Government Accountability Office with an abstract that begins "First, we found that the four changes mandated by the 2009 legislation contributed to improvements in program operations and increased participation: (1) Creation of director and other full-time positions: The creation of a director and other full-time positions for the program resulted in reduced firm certification processing times for petitions. (2) New annual reporting on performance measures: EDA has submitted three annual reports to Congress on these performance measures as a result of the legislation. (3) Inclusion of service sector firms: According to our analysis of EDA data, the inclusion of service sector firms allowed EDA to certify 26 firms not previously eligible for assistance from fiscal years 2009 through 2011. (4) Expansion of the "look-back" period from 12 months to 12, 24, or 36 months: Our analysis of EDA data shows that 32 additional firms participated in the program from fiscal years 2009 through 2011 based on the expansion of the look-back period from 12 months to 12, 24, or 36 months. Prior to the legislative changes, firms were only allowed to compare sales and production data in the most recent 12 months to data from the …
Date: November 14, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
U.S. Coins: Benefits and Considerations for Replacing the $1 Note with a $1 Coin (open access)

U.S. Coins: Benefits and Considerations for Replacing the $1 Note with a $1 Coin

Testimony issued by the Government Accountability Office with an abstract that begins "GAO reported in February 2012 that replacing $1 notes with $1 coins could potentially provide $4.4 billion in net benefits to the federal government over 30 years. The overall net benefit was due solely to increased seigniorage and not to reduced production costs. Seigniorage is the difference between the cost of producing coins or notes and their face value; it reduces government borrowing and interest costs, resulting in a financial benefit to the government. GAO’s estimate takes into account processing and production changes that occurred in 2011, including the Federal Reserve’s use of new equipment to determine the quality and authenticity of notes, which has increased the expected life of the note thereby reducing the costs of circulating a note over 30 years. (The $1 note is expected to last 4.7 years and the $1 coin 30 years.) Like all estimates, there are uncertainties surrounding GAO’s estimate, especially since the costs of the replacement occur in the first several years and can be estimated with more certainty than the benefits, which are less certain because they occur further in the future. Moreover, changes to the inputs and assumptions …
Date: November 29, 2012
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
Federal Employees' Compensation Act: Analysis of Proposed Changes on USPS Beneficiaries (open access)

Federal Employees' Compensation Act: Analysis of Proposed Changes on USPS Beneficiaries

Correspondence issued by the Government Accountability Office with an abstract that begins ""
Date: November 26, 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
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
Fiscal Year 2012 Agreed-Upon Procedures: Excise Tax Distributions to the Airport and Airway Trust Fund and the Highway Trust Fund (open access)

Fiscal Year 2012 Agreed-Upon Procedures: Excise Tax Distributions to the Airport and Airway Trust Fund and the Highway Trust Fund

Correspondence issued by the Government Accountability Office with an abstract that begins ""
Date: November 7, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Health Care Fraud: Types of Providers Involved in Medicare Cases, and CMS Efforts to Reduce Fraud (open access)

Health Care Fraud: Types of Providers Involved in Medicare Cases, and CMS Efforts to Reduce Fraud

Testimony issued by the Government Accountability Office with an abstract that begins "In recently completed work, we found that medical facilities (such as medical centers, clinics, and practices) and durable medical equipment suppliers were the most frequent subjects of criminal fraud cases in Medicare, Medicaid, and CHIP in 2010. Hospitals and medical facilities were the most frequent subjects of civil fraud cases, including cases that resulted in judgments or settlements. According to 2010 data, about one-quarter of the 7,848 subjects investigated in criminal health care fraud cases were medical facilities or were affiliated with these facilities. Additionally, about 16 percent of subjects were durable medical equipment suppliers. Among the subjects investigated in criminal fraud cases, a small percentage (approximately 3 percent) were individuals who were beneficiaries of health care programs. Hospitals constituted nearly 20 percent of the 2,339 subjects of civil fraud cases investigated in 2010, and other medical facilities accounted for about 18 percent of the subjects. Less than 1 percent of subjects involved in civil health care fraud cases were beneficiaries of health care programs. CMS has made progress in implementing strategies to prevent fraud, and recent legislation provided it with enhanced authority. However, CMS has not implemented …
Date: November 28, 2012
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
Spectrum Management: FCC's Licensing Approach in the 11, 18, and 23 Gigahertz Bands Currently Supports Spectrum Availability and Efficiency (open access)

Spectrum Management: FCC's Licensing Approach in the 11, 18, and 23 Gigahertz Bands Currently Supports Spectrum Availability and Efficiency

Correspondence issued by the Government Accountability Office with an abstract that begins ""
Date: November 20, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Tax Expenditures: Background and Evaluation Criteria and Questions (open access)

Tax Expenditures: Background and Evaluation Criteria and Questions

Other written product issued by the Government Accountability Office with an abstract that begins "GAO's previous work has shown that, once enacted, tax expenditures and their relative contributions toward achieving federal missions and goals are often less visible than spending programs, which are subject to more systematic review. One reason for this is that they often operate, in practice, like entitlement programs not subject to annual appropriations. Since 1994, GAO has recommended greater scrutiny of tax expenditures, as periodic reviews could help determine how well specific tax expenditures work to achieve their goals and how their benefits and costs compare to those of programs with similar goals. However, the Executive Branch has made little progress in developing a framework for systematically evaluating tax expenditures."
Date: November 29, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Air Passenger Screening: Transportation Security Administration Needs to Improve Complaint Processes (open access)

Air Passenger Screening: Transportation Security Administration Needs to Improve Complaint Processes

Testimony issued by the Government Accountability Office with an abstract that begins "In summary, TSA receives thousands of air passenger screening complaints through five central mechanisms, but does not have an agencywide policy, consistent processes, or a focal point to guide receipt and use of such information. Also, while the agency has several methods to inform passengers about its complaint processes, it does not have an agencywide policy or mechanism to ensure consistent use of these methods among commercial airports. In addition, TSA's complaint resolution processes do not fully conform to standards of independence to ensure that these processes are fair, impartial, and credible, but the agency is taking steps to improve independence. To address these issues, we made four recommendations to TSA with which the agency concurred, and it indicated actions it is taking in response. Finally, TSA officials stated that the agency is undertaking efforts to focus its resources and improve the passenger experience at security checkpoints by applying new intelligence-driven, risk-based screening procedures, including expanding its Pre✓™ program. TSA plans to have this program in place at 35 airports by the end of the calendar year and estimates that it has screened more than 4 million passengers …
Date: November 29, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Audit: Federal Housing Finance Agency's Fiscal Years 2012 and 2011 Financial Statements (open access)

Financial Audit: Federal Housing Finance Agency's 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 Federal Housing Finance Agency (FHFA) maintained, in all material respects, effective internal control over financial reporting as of September 30, 2012; 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
Small Business Research Programs: Agencies Are Implementing New Fraud, Waste, and Abuse Requirements (open access)

Small Business Research Programs: Agencies Are Implementing New Fraud, Waste, and Abuse Requirements

Correspondence issued by the Government Accountability Office with an abstract that begins "SBA issued revised policy directives for the SBIR and STTR programs in August 2012 that included new requirements designed to help agencies identify and prevent potential fraud, waste, and abuse in the SBIR and STTR programs--changes that SBA developed in consultation with agencies that participate in the programs and a working group of inspectors general. Among other changes, the revised SBIR and STTR policy directives each include a new section on preventing fraud, waste, and abuse in the programs. They also include 10 minimum requirements related to fraud, waste, and abuse that the 11 participating agencies must meet, such as providing information on how to report fraud, waste, and abuse on their program websites and in solicitations. The revised policy directives include elements of our fraud-prevention framework. Based on our prior work, an effective fraud-prevention framework should include up-front preventive controls, detection and monitoring, and investigations and prosecutions. The 10 requirements in the revised directives include elements of the framework, but the effectiveness of the requirements in helping agencies identify and prevent potential fraud, waste, and abuse will depend on how participating agencies implement the requirements. SBA incorporated …
Date: November 15, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Export Controls: Compliance and Enforcement Activities and Congressional Notification Requirements under Country-Based License Exemptions (open access)

Export Controls: Compliance and Enforcement Activities and Congressional Notification Requirements under Country-Based License Exemptions

Correspondence issued by the Government Accountability Office with an abstract that begins "Some compliance activities for the export of controlled items under State and Commerce licenses differ from compliance activities under country-based license exemptions, but enforcement activities are generally the same. Compliance activities provide information for exporters, licensing officials, and enforcement agencies to help assess the validity of export transactions, identify potential violations, or prevent violations before they occur. Of the seven compliance activities we identified, three differ for licensed exports compared with country-based license exemptions. These activities are (1) license application review, (2) vetting parties to transactions, and (3) compliance program reviews (recordkeeping). In contrast to these compliance activities, the other four compliance and three enforcement activities, such as inspection of exports, investigations, and punitive actions for violations, are generally the same for both licensed exports and country-based, license-exempt exports."
Date: November 16, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Leveraging the Landscape (open access)

Leveraging the Landscape

Over the last three years, projects that address the relationships between carbon and forests have moved from the sidelines of international climate action to center field. Forestry’s recent advancements are the product of decades of ongoing collaboration among market and environmental experts seeking to strike an ideal balance between forestry projects’ market risks and shared benefits. Market dynamics in 2011 demonstrated that these efforts have never been more pivotal, or complex, as forest carbon projects mature – and find themselves positioned squarely in the midst of some of today’s most challenging policy debates. This year, a record number of forest project developers and secondary market suppliers from around the world shared data about their projects and transactions. This third annual State of the Forest Carbon Markets tracks, reports, and analyzes trends in these responses. This information is primarily based on data collected from respondents to Ecosystem Marketplace’s 2011 forest carbon project developer’s survey, combined with data from the 2012 State of the Voluntary Carbon Markets report. The data and analysis that follow cover forest carbon activity in compliance carbon markets – including the Kyoto Protocol’s Clean Development Mechanism (CDM), the New Zealand Emissions Trading Scheme (NZ ETS), the New South …
Date: November 2012
Creator: Peters-Stanley, Molly; Hamilton, Katherine & Yin, Daphne
System: The UNT Digital Library
Oral History Interview with Katie Sherrod, November 10, 2012 (open access)

Oral History Interview with Katie Sherrod, November 10, 2012

Interview with Katie Sherrod, a journalist in Dallas and Forth Worth, Texas. The interview includes biographical information about her life growing up, her educational background, her involvement in various women's rights movements during the 1970s, and her career as a newspaperwoman and a broadcast journalist.
Date: November 10, 2012
Creator: Mehdi, Sahar; Nolasea, Diana & Sherrod, Katie
System: The UNT Digital Library
Oral History Interview with Clarice Tinsley, November 11, 2012 (open access)

Oral History Interview with Clarice Tinsley, November 11, 2012

Interview with Clarice Tinsley, a journalist in Dallas, Texas. The interview includes biographical information about her life growing up, her educational background, and her career as a reporter and a news anchor.
Date: November 11, 2012
Creator: Obamehinti, Lola; Blankenship, Sara; Ortega, Gabriel Morty; Tinsley, Clarice; DeWalt, Christinia Childs & Obamehinti, Lola
System: The UNT Digital Library