Defense Acquisitions: Further Actions Needed to Address Weaknesses in DOD's Management of Professional and Management Support Contracts (open access)

Defense Acquisitions: Further Actions Needed to Address Weaknesses in DOD's Management of Professional and Management Support Contracts

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2008, the Department of Defense (DOD) obligated $200 billion on services contracts, including $42 billion for professional and management services. The Government Accountability Office (GAO) previously identified weaknesses in DOD's management and oversight of services contracts, contributing to DOD contract management being on GAO's high-risk list. For selected professional and management support contracts, GAO was asked to examine (1) the extent to which DOD considered the risks of contractors closely supporting inherently governmental functions at key decision points, (2) how DOD implemented performance-based practices, (3) the extent to which DOD designated trained surveillance personnel, and (4) whether a new review process may improve DOD's management of such contracts. GAO reviewed federal regulations, agency policies and guidance, and analyzed seven acquisitions approved from 2004 to 2007 and 64 related task orders for services."
Date: November 20, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Tax Administration: Costs and Uses of Third-Party Information Returns (open access)

Tax Administration: Costs and Uses of Third-Party Information Returns

A letter report issued by the Government Accountability Office with an abstract that begins "One proven approach for improving tax compliance is information reporting to the Internal Revenue Service (IRS) by third parties about taxpayers' income and expenses. IRS matches information returns with taxpayers' income tax returns to see if taxpayers have filed returns and reported all their income. The administration's fiscal year 2008 budget proposed requiring information reporting on merchant payment card reimbursements and on certain payments to corporations, raising an estimated $18.4 billion over 10 years. This report's objectives are to (1) identify, using case studies, the compliance costs of existing information reporting; (2) determine the kinds of third-party compliance costs that may result from the two budget proposals and options for mitigating the costs; and (3) determine IRS's ability to process and use additional information returns. GAO did nongeneralizable structured interviews with four payers volunteering information and with five companies filing a sizable percentage of all information returns. GAO's work also included reviewing studies and documentation and contacting other government and nongovernment parties."
Date: November 20, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes

Correspondence issued by the General Accounting Office with an abstract that begins "We have performed the procedures contained in the enclosure to this report, which we agreed to perform and with which the Inspector General (IG) concurred, solely to assist it in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2003, is supported by the underlying records. As agreed, we evaluated fiscal year 2003 activity affecting distributions to the AATF."
Date: November 20, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Nursing Homes: Opportunities Exist to Facilitate the Use of the Temporary Management Sanction (open access)

Nursing Homes: Opportunities Exist to Facilitate the Use of the Temporary Management Sanction

Correspondence issued by the Government Accountability Office with an abstract that begins "The nation's 1.4 million nursing home residents are a highly vulnerable population of elderly and disabled individuals for whom remaining at home is no longer feasible. The federal government plays a key role in ensuring that nursing home residents receive appropriate care by setting quality requirements that nursing homes must meet to participate in the Medicare and Medicaid programs and by contracting with states to conduct routine inspections--called standard surveys--and complaint investigations. To encourage compliance with quality requirements, Congress has authorized certain enforcement actions, known as sanctions, such as civil money penalties or termination from participating in the Medicare and Medicaid programs. The Centers for Medicare & Medicaid Services (CMS) is responsible for imposing federal sanctions, typically on the basis of states' recommendations. One sanction--temporarily replacing a home's management--has been used infrequently. According to CMS guidance, temporary management may be used instead of termination in cases where nursing homes place residents at risk of death or serious injury--referred to as immediate jeopardy--or place residents at widespread risk of actual harm. CMS requires that a nursing home remove any immediate jeopardy within a short time frame of 23 calendar …
Date: November 20, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Budget Issues: Electronic Processing of Non-IRS Collections Has Increased but Better Understanding of Cost Structure Is Needed (open access)

Budget Issues: Electronic Processing of Non-IRS Collections Has Increased but Better Understanding of Cost Structure Is Needed

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of the Treasury's Financial Management Service (FMS) collections program provides services to agencies to collect, deposit, and account for collections through a variety of methods. Electronic collection methods can reduce government borrowing costs and agency administrative costs, while improving compliance and security. The Government Accountability Office (GAO) was asked to identify (1) the extent to which agencies other than the Internal Revenue Service (IRS) use various collection methods, (2) ways to maximize the benefits of and overcome any barriers to agency use of the various collection methods, and (3) issues that FMS should consider in its plans to improve the efficiency and security of collections. GAO analyzed collections data, plans, and documents from FMS and five case-study agencies in the Departments of the Interior and Commerce that use a variety of collection methods, observed fee collection methods, and interviewed FMS and case-study agency officials. GAO also interviewed selected payer groups for case study agencies."
Date: November 20, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal Autism Activities: Better Data and More Coordination Needed to Help Avoid the Potential for Unnecessary Duplication (open access)

Federal Autism Activities: Better Data and More Coordination Needed to Help Avoid the Potential for Unnecessary Duplication

A letter report issued by the Government Accountability Office with an abstract that begins "Eighty-four percent of the autism research projects funded by federal agencies had the potential to be duplicative. Of the 1,206 autism research projects funded by federal agencies from fiscal years 2008 through 2012, 1,018 projects were potentially duplicative because the projects were categorized to the same objectives in the Interagency Autism Coordinating Committee's (IACC) strategic plan. Funding similar research on the same topic is sometimes appropriate--for example, for purposes of replicating or corroborating results--but in some instances, funding similar research may lead to unnecessary duplication. The potentially duplicative research projects included those funded by the Department of Defense (DOD), Department of Education (Education), National Science Foundation (NSF), and agencies within the Department of Health and Human Services (HHS)--Administration for Children and Families, Agency for Healthcare Research and Quality, Centers for Disease Control and Prevention (CDC), Centers for Medicare & Medicaid Services, Health Resources and Services Administration, National Institutes of Health (NIH), and the Substance Abuse and Mental Health Services Administration. Each agency funded at least 1 autism research project in the same strategic plan objective as another agency. For example, 5 agencies awarded approximately $15.2 million …
Date: November 20, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
International Environmental Oversight: U.S. Agencies Follow Certain Procedures Required by Law, but Have Limited Impact (open access)

International Environmental Oversight: U.S. Agencies Follow Certain Procedures Required by Law, but Have Limited Impact

A letter report issued by the Government Accountability Office with an abstract that begins "The World Bank Group lends about $40 billion annually to developing countries. Critics have claimed that some projects have harmed the environment and the local population. Title XIII of the International Financial Institutions Act of 1977 outlines in part the U.S. government's requirements for reviewing potential environmental and social impacts of proposed multilateral development bank projects. GAO was asked to assess the U.S. government's international environmental oversight efforts by examining (1) how U.S. agencies implement legislative requirements to review the potential environmental concerns associated with proposed World Bank Group projects, and (2) agencies' ability to identify and address these concerns. GAO reviewed Title XIII, World Bank Group reports, and U.S. agency documents and met with representatives from U.S. government agencies, the World Bank Group, and nongovernmental organizations."
Date: November 20, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Department of Homeland Security: Actions Taken Toward Management Integration, but a Comprehensive Strategy Is Still Needed (open access)

Department of Homeland Security: Actions Taken Toward Management Integration, but a Comprehensive Strategy Is Still Needed

A letter report issued by the Government Accountability Office with an abstract that begins "Significant management challenges exist for the Department of Homeland Security (DHS) as it continues to integrate its varied management processes, policies, and systems in areas such as financial management and information technology. These activities are primarily led by the Under Secretary for Management (USM), department management chiefs, and management chiefs in DHS's seven components. The Government Accountability Office (GAO) was asked to examine: (1) the extent to which DHS has developed a comprehensive strategy for management integration that includes the characteristics recommended in GAO's 2005 report; (2) how DHS is implementing management integration; and (3) the extent to which the USM is holding the department and component management chiefs accountable for implementing management integration through reporting relationships. GAO reviewed DHS plans and interviewed management officials in DHS's headquarters and in all components."
Date: November 20, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Health Information Technology: More Detailed Plans Needed for the Centers for Disease Control and Prevention's Redesigned BioSense Program (open access)

Health Information Technology: More Detailed Plans Needed for the Centers for Disease Control and Prevention's Redesigned BioSense Program

A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, the Centers for Disease Control and Prevention (CDC), an agency within the Department of Health and Human Services (HHS), developed an electronic syndromic surveillance system called BioSense that uses health-related data to identify patterns of disease symptoms prior to specific diagnoses. In late 2007, CDC began to redesign the program to improve collaboration with stakeholders and address identified management weaknesses. Pursuant to House Report 110-231, GAO evaluated the BioSense program, focusing on the cost and timeline estimates and performance measures and benchmarks for implementing the program, among other objectives. To accomplish this, GAO analyzed relevant program documentation and interviewed CDC officials responsible for developing and implementing BioSense."
Date: November 20, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Comments on Proposed Changes to Profit Policy (DFARS Case 2000-D018) (open access)

Comments on Proposed Changes to Profit Policy (DFARS Case 2000-D018)

Correspondence issued by the General Accounting Office with an abstract that begins "In July 2000, the Department of Defense published a proposed revision of its guidelines for developing profit objectives used in contract negotiations. The existing profit policy guidelines address investment in facilities and equipment, performance risk, and contract type risk. For each profit factor, the contracting officer determines an appropriate value and applies it against a specified base to develop the profit objectives. The proposed revision would make the following changes to the profit guidelines: (1) include a fourth element--cost efficiency, that would allow the contracting officer to reward cost reduction efforts; (2) eliminate profit on investment in buildings and reduce the amount of profit derived from equipment investment; (3) increase the amount of profit based on performance risk; and (4) add general and administrative expenses to the cost base used to compute profit for performance risk, contract type risk, and cost efficiency. The decrease in profit for investment in facilities would be offset by the increased profit derived from performance risk and the inclusion of general and administrative expenses."
Date: November 20, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Approaches to Mitigate Freight Congestion (open access)

Approaches to Mitigate Freight Congestion

Correspondence issued by the Government Accountability Office with an abstract that begins "Strong productivity gains in the U.S. economy hinge, in part, on transportation networks working efficiently. Continued development and efficient management of the nation's freight transportation system--especially highways and rail lines that connect international gateways and intermodal facilities to retailers, producers, and consumers--are important to sustaining the nation's competitive position in the global economy. However, the increasing congestion on the transportation system poses a threat to the efficient flow of the nation's goods and has strained the system in some locations. Moreover, recent growth in international trade has placed even greater pressures on ports, border crossings, and distribution hubs. Congestion delays that significantly constrain freight mobility in these areas could result in increased economic costs for the nation. The Federal Highway Administration has calculated that delays caused by highway bottlenecks cost the trucking industry alone more than $8 billion a year. Recognizing that freight congestion has been well-defined and studied, Congress asked us to research technologies and projects currently in place or in development that could improve freight mobility, including low-cost approaches. In doing our work, we learned that the National Cooperative Freight Research Program (NCFRP) is currently conducting …
Date: November 20, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Aviation Runway and Ramp Safety: Sustained Efforts to Address Leadership, Technology, and Other Challenges Needed to Reduce Accidents and Incidents (open access)

Aviation Runway and Ramp Safety: Sustained Efforts to Address Leadership, Technology, and Other Challenges Needed to Reduce Accidents and Incidents

A letter report issued by the Government Accountability Office with an abstract that begins "While aviation accidents in the United States are relatively infrequent, recent incidents have heightened concerns about safety on airport runways and ramps. As the nation's aviation system becomes more crowded every day, increased congestion at airports may exacerbate ground safety concerns. To safely handle the anticipated larger volumes of air traffic, the Federal Aviation Administration (FAA) is implementing the Next Generation Air Transportation System (NextGen) to better manage air traffic both in the air and on the ground. GAO was asked to evaluate (1) the progress being made in addressing runway safety and what additional measures, if any, could be taken and (2) the factors affecting progress in improving ramp safety and what is being done by FAA and others to address those factors. We reviewed runway and ramp safety data, interviewed agency officials and industry stakeholders, and surveyed experts."
Date: November 20, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
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 General Accounting Office with an abstract that begins "The Inspector General (IG) of the Department of Transportation requested that GAO perform procedures to assist the IG's office in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2003, is supported by the underlying records. GAO evaluated fiscal year 2003 activity affecting distributions to the HTF."
Date: November 20, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Medicaid: Ongoing Federal Oversight of Payments to Offset Uncompensated Hospital Care Costs Is Warranted (open access)

Medicaid: Ongoing Federal Oversight of Payments to Offset Uncompensated Hospital Care Costs Is Warranted

A letter report issued by the Government Accountability Office with an abstract that begins "In addition to standard Medicaid payments, hospitals receive supplemental payments for uncompensated costs of care provided to uninsured and Medicaid patients. These supplemental payments are referred to as disproportionate share hospital (DSH) payments. Hospitals may also receive non-DSH supplemental payments. In fiscal year 2006, DSH payments totaled about $17 billion and non-DSH supplemental payments exceeded $6 billion. Hospitals' DSH payments are limited to their uncompensated care costs, that is, their costs for covered care less Medicaid and other payments. Concerns have been raised about the accuracy of DSH payment limits, particularly as states may estimate limits using data that are not audited or up to date. The Government Accountability Office (GAO) was asked to examine (1) how state DSH payments in 2006 compared to DSH payment limits, and (2) certain aspects of states' calculations of 2006 DSH payment limits. In selected states, GAO analyzed state Medicaid payment data and interviewed officials from the states and from the Centers for Medicare & Medicaid Services (CMS), the federal agency that oversees Medicaid."
Date: November 20, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Contract Management: DOD Developed Draft Guidance for Operational Contract Support but Has Not Met All Legislative Requirements (open access)

Contract Management: DOD Developed Draft Guidance for Operational Contract Support but Has Not Met All Legislative Requirements

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. military has long used contractors to provide supplies and services to deployed U.S. forces as well as for post-conflict support. The Department of Defense's (DOD) use of contractors has grown significantly to the extent that the force in Iraq is composed of approximately 143,000 military personnel and 149,000 DOD contractor personnel. Congress,GAO, and others have frequently reported on or expressed concerns about the long-standing challenges that DOD faces when managing operational contract support. These challenges include a failure to adequately plan for the use of contractors, poorly defined or changing requirements, a lack of deployable contracting personnel with contingency contracting experience, and difficulties in coordinating contracts and contractor management across military services in joint contingency environments. Furthermore, as we have previously reported, DOD has not provided a sufficient number of trained contract oversight and management personnel in contingency operations, and visibility of contracting activities and contractors has been limited. As we have testified, problems associated with DOD's inability to overcome these challenges have resulted in higher costs, schedule delays, unmet goals, and negative operational impacts. To respond to these concerns, Congress enacted an amendment …
Date: November 20, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
401(k) Plans: Other Countries' Experiences Offer Lessons in Policies and Oversight of Spend-down Options (open access)

401(k) Plans: Other Countries' Experiences Offer Lessons in Policies and Oversight of Spend-down Options

A letter report issued by the Government Accountability Office with an abstract that begins "The six countries GAO reviewed can offer U.S. regulators lessons on how to expand access to a mix of spend-down options for 401(k) participants that meet various retirement needs. Five of the six countries generally ensure that participants can choose among three main plan options: a lump sum payment, a programmed withdrawal of participants' savings, or an annuity. In the last several decades, all the countries took steps to increase participant access to multiple spend-down options, with some first conducting reviews of participants' retirement needs that resulted in policy changes, as shown below. In the United States, 401(k) plans typically offer only lump sums, leaving some participants at risk of outliving their savings. The U.S. Departments of Labor (DOL) and the Treasury (Treasury) have begun to explore the possibility of expanding options for participants, but have not yet helped plan sponsors address key challenges to offering a mix of options through their plan."
Date: November 20, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
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.
Object Type: Text
System: The UNT Digital Library
Aviation Security: Efforts to Measure Effectiveness and Strengthen Security Programs (open access)

Aviation Security: Efforts to Measure Effectiveness and Strengthen Security Programs

Testimony issued by the General Accounting Office with an abstract that begins "Commercial aviation has been a long-standing target for terrorists. Since the tragic attacts of September 11, 2001, substantial changes have been made to enhance security--including the creation of the Transportation Security Administration (TSA) and the federalization of the passenger screener workforce. However, despite these changes, vulnerabilities in aviation security continue to exist. Accordingly, GAO was asked to describe TSA's efforts to (1) measure the effectiveness of its aviation security initiatives, (2) strengthen its passenger screening program, and (3) address additional challenges in further enhancing aviation security."
Date: November 20, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Direct Student Loan Program: Management Actions Could Enhance Customer Service (open access)

Direct Student Loan Program: Management Actions Could Enhance Customer Service

A letter report issued by the General Accounting Office with an abstract that begins "In 1993, Congress authorized the William D. Ford Federal Direct Loan Program as an alternative to the Federal Family Education Loan Program (FFELP). While the Direct Loan Program was originally mandated to replace FFELP, Congress revised the law allowing both loan programs to continue. Since that time, competition between the programs has been credited with improving borrower benefits and service for schools. The Department of Education's (Education) Office of Federal Student Aid (FSA) and its contractors administer the Direct Loan Program, and one of its goals is to improve customer service. In light of the upcoming reauthorization of the Higher Education Act (HEA), which authorizes the loan programs, this report examines the extent to which schools participate in the Direct Loan Program, factors that influenced schools' decision to begin--and for some schools end--participation, and steps that FSA has taken to increase the userfriendliness of the program."
Date: November 20, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Personnel Security Clearances: Actions Needed to Help Ensure Correct Designations of National Security Positions (open access)

Personnel Security Clearances: Actions Needed to Help Ensure Correct Designations of National Security Positions

Testimony issued by the Government Accountability Office with an abstract that begins "In July 2012, GAO reported that the Director of National Intelligence (DNI), as Security Executive Agent, had not provided executive branch agencies clearly defined policy and procedures to consistently determine if a position requires a personnel security clearance. Absent this guidance, agencies are using an Office of Personnel Management (OPM) position designation tool to determine the sensitivity and risk levels of civilian positions which, in turn, inform the type of investigation needed. OPM audits, however, found inconsistency in these position designations, and some agencies described problems implementing OPM's tool. For example, in an April 2012 audit OPM assessed the sensitivity levels of 39 positions, and its designations differed from the agency in 26 positions. Problems exist, in part, because OPM and the Office of the Director of National Intelligence (ODNI) did not collaborate on the development of this tool, and because their respective roles for suitability and security clearance reform are still evolving. As a result, to help determine the proper designation, GAO recommended that the DNI, in coordination with the Director of OPM, issue clearly defined policy and procedures for federal agencies to follow when determining if …
Date: November 20, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Immigration Detention: Additional Actions Could Strengthen DHS Efforts to Address Sexual Abuse [Reissued on December 6, 2013] (open access)

Immigration Detention: Additional Actions Could Strengthen DHS Efforts to Address Sexual Abuse [Reissued on December 6, 2013]

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security’s (DHS) U.S. Immigration and Customs Enforcement (ICE) sexual abuse and assault allegations data are not complete, a fact that could limit their usefulness for detention management. ICE’s data system described 215 allegations of sexual abuse and assault from October 2009 through March 2013 in facilities that had over 1.2 million admissions; however, ICE data did not include all reported allegations. For example, GAO was unable to locate an additional 28 allegations detainees reported to the 10 facilities GAO visited—or 40 percent of 70 total allegations at these 10 facilities—because ICE field office officials did not report them to ICE headquarters. ICE issued guidance on reporting sexual abuse and assault allegations, but has not developed controls to ensure that field office officials responsible for overseeing all facilities are reporting allegations to ICE headquarters. Detainees may also face barriers to reporting abuse, such as difficulty reaching the DHS Office of Inspector General (OIG) telephone hotline, one of various means for reporting abuse. For example, GAO’s review of data maintained by ICE’s phone services contractor for fiscal years 2010 through 2012 showed that approximately …
Date: November 20, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library