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DCPS: Attorneys' Fees for Access to Special Education Opportunities
Correspondence issued by the General Accounting Office with an abstract that begins "The District of Columbia Public Schools (DCPS) has been unable to meet the obligation to its special education students under the Individuals with Disabilities Education Act (IDEA). By 1998, DCPS was experiencing serious problems in conducting timely hearings requested by parents under IDEA and in issuing final decisions within the required timelines. This resulted in many complaints and law suits by parents. The amount of attorneys' fees awarded to parties who prevailed in the IDEA cases was costly to the District of Columbia. The District of Columbia Appropriations Acts for fiscal years 1999, 2000, and 2001 limited the amount of appropriated funds that could be paid to an attorney representing a prevailing party in an action brought against DCPS under IDEA. GAO reviewed DCPS's IDEA awards and payments for fiscal years 1999, 2000, and 2001 to determine if they exceeded the acts' limitations. GAO found that the limitations had little impact on the total amount awarded by the courts for the attorney's fees. The limitations apply only to the amount that the District of Columbia could pay to a prevailing party under IDEA and not the amount that …
Date:
May 22, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Farm Credit Administration: Compliance with the Inflation Adjustment Act
Correspondence issued by the General Accounting Office with an abstract that begins "GAO initiated a governmentwide review of the implementation of the Federal Civil Penalties Inflation Adjustment Act of 1990. The act requires each federal agency to issue a regulation adjusting its covered maximum civil monetary penalties for inflation by October 23, 1996, and requires each agency to make necessary adjustments at least once every 4 years thereafter. During the review, GAO determined that the Farm Credit Administration had adjusted its civil penalties in a manner inconsistent with the requirements of the statute."
Date:
September 24, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Fallen Firefighters Foundation for 2000 and 1999
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Fallen Firefighters Foundation, for fiscal years 2000 and 1999. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date:
September 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Regulatory Review: Delay of Effective Dates of Final Rules Subject to Administration's January 20, 2001, Memorandum
Correspondence issued by the General Accounting Office with an abstract that begins "Citing the desire to "ensure that the President's appointees have the opportunity to review any new or pending regulations," the White House Chief of Staff Andrew H. Card, Jr. sent a memorandum to the heads of all executive agencies on January 20, 2001, directing them to (1) not send proposed or final regulations to the Office of the Federal Register, (2) withdraw regulations that had been sent to the Office but not yet published in the Federal Register, and (3) postpone for 60 days the effective date of regulations that had been published in the Federal Register but had not yet taken effect. GAO found that federal agencies delayed the effective dates for 90 of the 371 final rules that were subject to the memorandum. The effective dates for the remaining 281 rules were either not delayed or GAO could find no indication in the Federal Register of a delay."
Date:
February 15, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Boy Scouts of America for 2000
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Boy Scouts of America for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date:
July 26, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Retiree Health Benefits: Examples of Employer-Reported Obligations in Selected Industries
Correspondence issued by the General Accounting Office with an abstract that begins "In addition to providing an overview of a company's business operations, the annual reports submitted to the Securities and Exchange Commission present important information on an employer's estimated obligations for postemployment benefits, including retiree health benefits. However, the assumption used to estimate obligations for postemployment benefits vary across companies and are not comparable. Financial Accounting Standards Board guidelines give employers latitude in calculating these obligations. Moreover, changes in companies' benefit offerings or financial stability would likely alter companies' obligations for retiree health benefits. Most employers also reserve the right to change or terminate retiree health benefits."
Date:
April 29, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Immigration Benefits: Eighth Report Required by the Haitian Refugee Immigration Fairness Act of 1998
Correspondence issued by the General Accounting Office with an abstract that begins "The Haitian Refugee Immigration Fairness Act (HRIFA) of 1998 authorized certain Haitian nationals and their dependents to apply to adjust their status to legal permanent residence. Section 902(k) of the act requires the Comptroller General to report every six months on the number of Haitian nationals who have applied and been approved to adjust their status to legal permanent residence. The reports are to contain a breakdown of the numbers who applied and the number who were approved as asylum applicants, parolees, children without parents, orphaned children, or abandoned children; or as the eligible dependents of these applicants, including spouses, children, and unmarried sons or daughters. As of September 30, 2002, the Immigration and Naturalization Service had received a total of 36,774 HRIFA applications and had approved 8,410 of these applications. The Executive Office for Immigration Review had 339 applications filed and had approved 117 of them."
Date:
October 22, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Defense Management: Need to Fully Recognize Ammunition Demilitarization Liability
Correspondence issued by the General Accounting Office with an abstract that begins "Last year, GAO reported that the demilitarization liability for excess ammunition was not reflected in the Department of Defense's (DOD) financial statements although required by federal financial accounting standards. The Army, as the single manager for conventional ammunition, calculated a liability of $1.2 billion and prepared a voucher recognizing this amount. Although consistent with GAO's recommendation that DOD include the total liability for demilitarizing excess ammunition in its annual financial statements, this amount does not reflect the full extent of future costs. Specifically, the Army does not recognize a liability for costs associated with the demilitarization of (1) excess ammunition overseas or (2) excess Army-owned war reserve ammunition, excess retail ammunition, and excess ammunition not stored at an Army installation. GAO found that the total liability that should be reflected in fiscal year 2002 financial statements could amount to $3 billion, or $1.8 billion more than the Army's calculation. The Army needs to submit an additional voucher and include in its and DOD's fiscal year 2002 consolidated balance sheets the future liability associated with the demilitarization of excess Army ammunition at overseas and military storage locations."
Date:
April 5, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Technology Transfer: NNSA Did Not Implement the Technology Infrastructure Pilot Program
Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Energy is required to establish a technology infrastructure pilot program to improve technology partnership activities. The National Nuclear Security Administration (NNSA), in April 2002, reported that it was unable to implement the technology infrastructure pilot program in fiscal year 2001, because of other programming priorities. NNSA also said that it did not have any immediate plans to implement the pilot program in fiscal year 2002. Although it has not funded the pilot program, NNSA stated that it supports technology partnerships with private entities that fulfill mission requirements and agreed that the "cluster" type of infrastructure that the pilot program would promote is important for its facilities because community and economic development are enhanced."
Date:
May 10, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
The Department of Education's Compliance with the Inflation Adjustment Act
Correspondence issued by the General Accounting Office with an abstract that begins "Earlier this year, GAO initiated a governmentwide review of the implementation of the Federal Civil Penalties Inflation Adjustment Act of 1990. The Inflation Adjustment Act requires each federal agency to issue a regulation adjusting its covered maximum and minimum civil monetary penalties for inflation by October 23, 1996, and requires them to make necessary adjustments at least once every 4 years thereafter. During the review, the Department of Education's Office of the General Counsel indicated that at least eight of the agency's civil penalties are covered by that act, but the agency had not yet adjusted any of them for inflation."
Date:
August 26, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Internet Cigarette Sales: Giving ATF Investigative Authority May Improve Reporting and Enforcement
Correspondence issued by the General Accounting Office with an abstract that begins "State and federal officials are concerned that as Internet cigarette sales continue to grow and as states' cigarette taxes increase, so will the amount of lost state tax revenue due to noncompliance with the Jenkins Act. The act requires any person who sells and ships cigarettes across a state line to a buyer, other than a licensed distributor, to report the sale to the buyer's state tobacco tax administrator. The Department of Justice (DOJ) is responsible for enforcing the Jenkins Act, and the Federal Bureau of Investigation (FBI) is the primary investigative authority. However, GAO found that DOJ and FBI headquarters officials did not identify any actions taken to enforce the Jenkins Act with respect to Internet cigarette sales. Since 1997, the Bureau of Alcohol, Tobacco, and Firearms (ATF) has begun three investigations of Internet cigarette vendors for cigarette smuggling that included the investigation of potential Jenkins Act violations. Overall, seven of nine selected states have made some effort to promote Jenkins Act compliance by Internet cigarette vendors by contacting Internet vendors and U.S. Attorneys' Offices, but they produced few results. GAO's Internet search efforts identified 147 website …
Date:
August 9, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Department of Commerce: Compliance with the Inflation Adjustment Act
Correspondence issued by the General Accounting Office with an abstract that begins "GAO initiated a governmentwide review of the implementation of the Federal Civil Penalties Inflation Adjustment Act of 1990. The act requires each federal agency to issue a regulation adjusting its covered maximum civil monetary penalties for inflation by October 23, 1996, and requires each agency to make necessary adjustments at least once every 4 years thereafter. During the review, GAO determined that the Department of Commerce had adjusted its civil penalties in a manner inconsistent with eh requirements of the statute."
Date:
September 30, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Contract Management: Answers to Hearing Questions Regarding the Service Acquisition Reform Act
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the proposed Service Acquisition Reform Act and found that additional training for the acquisition workforce is needed governmentwide. Agencies could improve the capacity of the acquisition workforce by focusing on such key areas as requirements, inventory, workforce strategies and plans, and progress evaluations. GAO did not examine how pay-for-performance and pay banding would apply to acquisition personnel. However, these practices are consistent with suggestions made in earlier GAO testimony."
Date:
March 1, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Commercial Activities Panel: Use of Numerical Goals
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed two competitive sourcing initiatives to determine whether they are consistent with the sourcing principles recommended by the Commercial Activities Panel. GAO found that, based on their current design, the administration's "performance target" and the fiscal year 2003 Treasury and General Government Appropriations bill, are not fully consistent with the sourcing principles adopted by the Panel. The most relevant recommended principle concerning these initiatives is that sourcing policy should "avoid arbitrary full-time equivalent (FTE) or other arbitrary numerical goals." The Office of Management and Budget (OMB) issued a memorandum in March 2001, setting goals for a percentage of agencies' FTE positions that are to be subjected to public-private competition or directly converted to contractor performance. This OMB initiative is not consistent with the Panel's recommended principles. There is no evidence to indicate that its numerical FTE goals were based on considered research and sound analysis. Any related goals should be based on a review of historical data on sourcing activity in the public and private sectors combined with an analysis of current and emerging market trends."
Date:
August 9, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Medicare Home Health Care: Payments to Home Health Agencies Are Considerably Higher than Costs
A letter report issued by the General Accounting Office with an abstract that begins "The Balanced Budget Act of 1997 significantly changed Medicare's home health care payments to home health agencies (HHAs). Under a prospective payment system (PPS), HHAs are paid a fixed amount, adjusted for beneficiary care needs, for providing up to 60 days of care---termed a "home health episode." The act also imposed new interim payment limits to moderate spending until the PPS could be implemented. Although PPS was designed to lower Medicare spending below what it was under the interim system, GAO found that Medicare's payments for full home health care episodes were 35 percent higher than estimated in the first six months of 2001. These disparities indicate that Medicare's PPS overpays for services actually provided, although some HHAs facing extraordinary costs not accounted for by the payment system may be financially disadvantaged."
Date:
May 6, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Audit: Capitol Preservation Fund's Fiscal Years 2001 and 2000 Financial Statements
A letter report issued by the General Accounting Office with an abstract that begins "GAO audited the financial statements of the Capitol Preservation Fund for fiscal years 2001 and 2000. GAO found that the financial statements (1) were presented fairly in conformity with U.S. generally accepted accounting principles, (2) contained no material weaknesses in internal control over financial reporting and compliance with laws and regulations, and (3) complied with the provisions of laws and regulations tested."
Date:
May 17, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Personnel Practices: Career and Other Appointments of Former Political Appointees, October 1998-April 2001
A letter report issued by the General Accounting Office with an abstract that begins "Political appointees in the federal government sometimes seek appointments to career positions, which do not end with an administration. Although merit system principles require that selections be determined solely on the basis of merit after fair and open competition, questions have been raised about whether some individuals have received political favoritism or an unfair advantage, even the appearance of which could adversely compromise the integrity of the system. The 45 agencies GAO surveyed reported that 100 employees converted from political appointments and 11 converted from congressional staff positions from October 1998 through April 2001. All the conversions took place at 21 agencies. Ninety-five of the 111 conversions were to positions at the GS-12 level and above. GAO found that the 21 agencies used appropriate appointment authorities, such as civil service certificates from the competitive selection process, and generally followed merit system procedures. In 17 instances, however, the appointments could give the appearance that individuals had received political favoritism or preferences."
Date:
February 26, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Private Pensions: Participants Need Information on the Risks of Investing in Employer Securities and the Benefits of Diversification
A letter report issued by the General Accounting Office with an abstract that begins "The financial collapse of large firms and the effects on workers and retirees has raised questions about retirement funds being invested in employer securities and the laws governing such investments. Pensions are important source of income of many retirees, and the federal government has encouraged employers to sponsor and maintain pension and savings plans for their employees. The continued growth in these plans and their vulnerabilities has caused Congress to focus on issues related to participants investing in employer securities through employer-sponsored retirement plans. GAO's analysis of the 1998 plan data for the Fortune 1,000 firms showed that 550 of those companies held employer securities in their defined benefit plans or defined contribution plans, covering 13 million participants. Investment in employer securities through employer-sponsored retirement plans can present significant risks for employees. If the employees' retirement savings is largely in employer securities in these plans, employees risk losing not only their jobs should the company go out of business, but also a significant portion of their savings. Even if employers do not declare bankruptcy, employees are still subject to the dual risk of loss of job …
Date:
September 6, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Census Monitoring Board: Review of Congressional Side Shutdown Activities
Correspondence issued by the General Accounting Office with an abstract that begins "Because the activities of the Congressional side of the Census Monitoring Board (CMBC) ceased to exist on September 30, 2001, CMBC entered into an interagency agreement with the Government Printing Office (GPO) to pay CMBC bills and to provide administrative support services. GAO examined CMBC documents to determine financial cutoff procedures and conducted other audits as necessary. GAO found four CMBC personnel were present at CMBC's former office on October 1, 2001, but performed no substantive government action. More than $14,000 was obligated and paid for telephone, cable, Internet, computer, copier, and water services to be provided after CMBC's statutory termination date. These prepayments were improper and should not have been certified and paid. GPO was requesting reimbursement from vendors for services that were not properly provided. GPO acquired CMBC property and supplies after September 30, 2001. A November 2001 GPO inventory found that some CMBC property had not been returned, was reported stolen, or was missing. The use of government owned property after CMBC termination was not proper, and GPO is seeking the return of some property. GPO was arranging for CMBC records disposal. CMBC internal controls …
Date:
February 1, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Veterans Benefits Administration: Clarity of Letters to Claimants Needs to Be Improved
A letter report issued by the General Accounting Office with an abstract that begins "The Veterans Benefits Administration (VBA) provided $23 billion in monthly cash benefits to 3.2 million disabled veterans and their families through its compensation and pension program in fiscal year 2001. In the same year, VBA mailed 1.2 million "notification" letters to veterans and their families, informing them of VBA's decisions on compensation or pension benefits claims filed. VBA also sent 1.2 million "development" letters in fiscal year 2001 requesting information in order to make a decision on claims. VBA found in 1995 that its notification and development letters failed to communicate adequately, and launched an initiative, called Reader-Focused Writing, to improve its written communications. In its letters, VBA clearly explained some, but not all, of the key aspects that claimants needed to understand. Beyond the lack of clarity in these letters, various writing deficiencies, such as sequencing and formatting problems, reduced the value of VBA's letters. First, in many of its rating decision documents and development letters, VBA attempts to achieve more than one objective and, in doing so, compromises clarity for the reader. Second, although VBA's central office and some regional offices have developed boilerplate …
Date:
April 23, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Export Controls: Processes for Determining Proper Control of Defense-Related Items Needs Improvement
A letter report issued by the General Accounting Office with an abstract that begins "The U.S. government controls the export of defense-related items to minimize the risk such exports may pose to its interests. The U.S. export control system is primarily divided between two regulatory regimes, one managed by the Department of State for defense items and another managed by the Department of Commerce for dual-use items that have both military and commercial applications. Companies are responsible for determining which department to use and what requirements apply when exporting their items, but can obtain government assistance through two different processes. If companies have determined that their items are Commerce-controlled but are uncertain of export licensing requirements, they may request a classification from Commerce through the commodity classification process. Commerce can refer classification requests to State and the Department of Defense to confirm that the items are Commerce-controlled. However, if companies are unsure of which department has jurisdiction over their items, they can request a determination through the commodity jurisdiction process from State, which consults with Commerce and Defense. In implementing the commodity classification process, Commerce has improperly classified some State-controlled items as Commerce-controlled and has not adhered to regulatory time …
Date:
September 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Debt Collection Improvement Act of 1996: Major Data Sources Inadequate for Implementing the Debtor Bar Provision
A letter report issued by the General Accounting Office with an abstract that begins "The Debt Collection Improvement Act of 1996 seeks to maximize collections of delinquent nontax debt owed to the federal government. However, the act also seeks to reduce losses by requiring proper screening of potential borrowers and information sharing within and among federal agencies. The major information sources of data on delinquent federal debtors are credit bureau reports, the Department of Housing and Urban Development's Credit Alert Interactive Voice Response System (CAIVRS), and the Financial Management Service's (FMS) Treasury Offset Program's (TOP) database. There is no effective mechanism for federal implementation of the act's debtor bar provision. Although credit bureau reports, CAIVRS, and FMS's TOP database each contain some information on delinquent federal nontax debtors, none provides all-inclusive, timely data or maintains them long enough to serve as an adequate data source for successfully barring future financial assistance to currently delinquent debtors or those who did not meet their past obligations. The TOP database, with modifications, now provides an adequate reference point for identifying delinquent debtors to deny them additional financial assistance. Maximizing the TOP database as a delinquency reporting tool would require several changes, such as …
Date:
March 29, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Highlights of a GAO Forum: Mergers and Transformation: Lessons Learned for a Department of Homeland Security and Other Federal Agencies
A letter report issued by the General Accounting Office with an abstract that begins "The early years of the 21st century are proving to be a period of profound transition for our world, our country, and our government. The federal government needs to engage in a comprehensive review, reassessment, reprioritization, and as appropriate, re-engineering of what the government does, how it does business, and in some cases, who does the government's business. Leading public and private organizations in the United States and abroad have found that for organizations to successfully transform themselves they must often fundamentally change their culture. On September 24, 2001, GAO convened a forum to identify and discuss useful practices and lessons learned from major private and public sector organizational mergers, acquisitions, and transformations that federal agencies could implement to successfully transform their cultures and a new Department of Homeland Security could use to merge its various originating components into a unified department. The invited participants have experience managing or studying large-scale organizational mergers, acquisitions, and transformations."
Date:
November 14, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Aviation Finance: Distribution of Airport Grant Funds Complied with Statutory Requirements
A letter report issued by the General Accounting Office with an abstract that begins "The Federal Aviation Administration (FAA) administers the Airport Improvement Program (AIP), which provides billions of dollars in federal grants to airports for planning and development projects. The total funds awarded by FAA was consistent with the total amount of AIP funds available for obligation for fiscal years 1996 through 2000. FAA also made available or awarded AIP grant funds in accordance with the statutory formulas and set-asides contained in the authorization acts for the five fiscal years reviewed. In some cases, FAA awarded more funding than required to some airports and projects when it distributed the remaining AIP discretionary funds, which are not subject to statutory formulas or set-asides. GAO also found that small airports received greater amounts than large airports."
Date:
April 30, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library