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Military Personnel: DOD Needs to Assess Certain Factors in Determining Whether Hazardous Duty Pay Is Warranted for Duty in the Polar Regions (open access)

Military Personnel: DOD Needs to Assess Certain Factors in Determining Whether Hazardous Duty Pay Is Warranted for Duty in the Polar Regions

A letter report issued by the General Accounting Office with an abstract that begins "The 109th Airlift Wing, New York Air National Guard, conducts supply missions for scientific research in the polar regions. Most unit members do not spend more than 30 consecutive days in the polar regions. Therefore, they are not eligible for hardship duty pay, which requires more than 30 consecutive days of duty in a designated hardship location. Congress considered legislation in 2002 to make an exception to the 30-day hardship duty pay threshold for polar duty. This legislation was not approved. In addition, the 109th Airlift Wing proposed designating polar duty as a hazardous duty. The Conference Report accompanying the National Defense Authorization Act for Fiscal Year 2003 directed GAO and DOD to conduct separate reviews of special and incentive pays for polar duty. GAO assessed DOD's rationale for hardship duty pay and the implications of making an exception to hardship duty pay. In addition, GAO assessed the 109th Airlift Wing's justification for hazardous duty pay for polar duty."
Date: April 29, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Social Security Reform: Analysis of a Trust Fund Exhaustion Scenario (open access)

Social Security Reform: Analysis of a Trust Fund Exhaustion Scenario

A letter report issued by the General Accounting Office with an abstract that begins "Social Security is an important social insurance program affecting virtually every American family. It is the foundation of the nation's retirement income system and also provides millions of Americans with disability insurance and survivors' benefits. Over the long term, as the baby boom generation retires, Social Security's financing shortfall presents a major solvency and sustainability challenge. The Chairman of the Senate Special Committee on Aging and the Chairman of the Senate Committee on Finance asked GAO to use its analytic framework to evaluate an illustrative "Trust Fund Exhaustion" scenario under which benefits are reduced proportionately for all beneficiaries by the shortfall in revenues occurring upon exhaustion of the combined Old-Age and Survivors Insurance and Disability Insurance Trust Funds. The analytic framework consists of three basic criteria: (1) the extent to which the proposal achieves sustainable solvency and how it would affect the U.S. economy and the federal budget; (2) the balance struck between the twin goals of income adequacy and individual equity; and (3) how readily changes could be implemented, administered, and explained to the public. The Trust Fund Exhaustion scenario is intended as an analytic …
Date: July 29, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Federal Assistance: Grant System Continues to Be Highly Fragmented (open access)

Federal Assistance: Grant System Continues to Be Highly Fragmented

Testimony issued by the General Accounting Office with an abstract that begins "The Federal Financial Assistance Management Improvement Act of 1999 is one of the most recent in a series of efforts to reform the federal grants management system. The act seeks to improve the effectiveness and performance of Federal financial assistance programs; simplify application and reporting requirements; improve delivery of services to the public; and facilitate greater coordination among those responsible for delivering such services. GAO has a responsibility to evaluate the implementation of this Act by 2005 and will soon begin developing an approach and methodology for the study. This testimony describes the problems fostered by proliferation and fragmentation, which the Act addresses indirectly."
Date: April 29, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Small Business Administration: Loan Accounting and Other Financial Management Issues Impair Accountability (open access)

Small Business Administration: Loan Accounting and Other Financial Management Issues Impair Accountability

Testimony issued by the General Accounting Office with an abstract that begins "Recently, the Small Business Administration's (SBA) auditors withdrew their unqualified audit opinions on SBA's fiscal year 2000 and 2001 financial statements and issued disclaimers of opinion. The auditors also issued a disclaimer of opinion on SBA's fiscal year 2002 financial statements. This turn of events was primarily due to flaws in the way SBA accounted for its loan sales and for the remaining portfolio. There were also several other issues affecting SBA's fiscal year 2002 audit, including key internal control weaknesses and systems that did not substantially comply with the Federal Financial Management Improvement Act. The information GAO presents in this testimony, which is discussed in greater detail in our January 2003 report, Small Business Administration: Accounting Anomalies and Limited Operational Data Make Results of Loan Sales Uncertain (GAO-03-87), is intended to assist Congress in assessing the current status of financial accountability at SBA."
Date: April 29, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Pension Benefit Guaranty Corporation: Single-Employer Pension Insurance Program Faces Significant Long-Term Risks (open access)

Pension Benefit Guaranty Corporation: Single-Employer Pension Insurance Program Faces Significant Long-Term Risks

A letter report issued by the General Accounting Office with an abstract that begins "More than 34 million participants in 30,000 single-employer defined benefit pension plans rely on a federal insurance program managed by the Pension Benefit Guaranty Corporation (PBGC) to protect their pension benefits, and the program's long-term financial viability is in doubt. Over the last decade, the program swung from a $3.6 billion accumulated deficit (liabilities exceeded assets), to a $10.1 billion accumulated surplus, and back to a $3.6 billion accumulated deficit, in 2002 dollars. Furthermore, despite a record $9 billion in estimated losses to the program in 2002, additional severe losses may be on the horizon. PBGC estimates that financially weak companies sponsor plans with $35 billion in unfunded benefits, which ultimately might become losses to the program."
Date: October 29, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Contract Management: Civilian Agency Compliance with Revised Task and Delivery Order Regulations (open access)

Contract Management: Civilian Agency Compliance with Revised Task and Delivery Order Regulations

A letter report issued by the General Accounting Office with an abstract that begins "Multiple-award task and delivery order contracts were intended to streamline the acquisition of goods and services. Prior GAO reviews cited concerns that some agencies using these contracts were not attaining the level of competition Congress had initially envisioned. In response, Congress required that additional guidance be published in the Federal Acquisition Regulation and asked GAO if the guidance conformed to the law and agencies were complying with it. To evaluate compliance, GAO examined how agencies provided vendors with a fair opportunity to be considered for orders, clearly described the services or supplies needed, and complied with capital planning requirements."
Date: August 29, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Medicare Appeals: Disparity between Requirements and Responsible Agencies' Capabilities (open access)

Medicare Appeals: Disparity between Requirements and Responsible Agencies' Capabilities

A letter report issued by the General Accounting Office with an abstract that begins "Appellants and others have been concerned about the length of time it takes for a decision on the appeal of a denied Medicare claim. In December 2000, the Medicare, Medicaid, and SCHIP Benefits Improvement and Protection Act of 2000 (BIPA), required, among other things, shorter decision time frames. BIPA's provisions related to Medicare appeals were to be applied to claims denied after October 1, 2002, but many of the changes have not yet been implemented. GAO was asked to evaluate whether the current Medicare appeals process is operating consistent with BIPA's requirements and to identify any barriers to meeting the law's requirements."
Date: September 29, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
2000 Census: Coverage Measurement Programs' Results, Costs, and Lessons Learned (open access)

2000 Census: Coverage Measurement Programs' Results, Costs, and Lessons Learned

A letter report issued by the General Accounting Office with an abstract that begins "To help measure the quality of the 2000 Census and to possibly adjust for any errors, the U.S. Census Bureau (Bureau) conducted the Accuracy and Coverage Evaluation (A.C.E.) program. However, after obligating around $207 million for A.C.E. and its predecessor program, Integrated Coverage Measurement (I.C.M.), from fiscal years 1996 through 2001, the Bureau did not use either program to adjust the census numbers. Concerned about the amount of money the Bureau spent on I.C.M. and A.C.E. programs and what was produced in return, the subcommittee asked us to review the objectives and results of the programs, the costs of consultants, and how best to track future coverage measurement activities."
Date: January 29, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Private Pensions: Participants Need Information on Risks They Face in Managing Pension Assets at and during Retirement (open access)

Private Pensions: Participants Need Information on Risks They Face in Managing Pension Assets at and during Retirement

A letter report issued by the General Accounting Office with an abstract that begins "The decisions that retiring workers make about how and when to draw down their pension plan assets determine in part whether they will have pension income that lasts throughout retirement. Individuals will need pension and other retirement income to sustain them over a longer period of time than in the past. Moreover, the continuing trend towards pension plans with individual accounts has increased participants' responsibility for managing their pension assets during retirement. As such, our objectives were to determine: (1) what benefit payout options and accompanying information pension plans make available to participants at retirement, (2) what benefit payouts plan participants receive at retirement, and (3) the actions available to help retiring participants preserve their pension and retirement savings plan assets."
Date: July 29, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Endangered Species: Fish and Wildlife Service Uses Best Available Science to Make Listing Decisions, but Additional Guidance Needed for Critical Habitat Designations (open access)

Endangered Species: Fish and Wildlife Service Uses Best Available Science to Make Listing Decisions, but Additional Guidance Needed for Critical Habitat Designations

A letter report issued by the General Accounting Office with an abstract that begins "Recent concerns about the U.S. Fish and Wildlife Service's (Service) endangered species listing and critical habitat decisions have focused on the role that "sound science" plays in the decision-making process--whether the Service bases its decisions on adequate scientific data and properly interprets those data. In this report, GAO assesses the extent to which (1) the Service's policies and practices ensure that listing and critical habitat decisions are based on the best available science and (2) external reviewers support the scientific data and conclusions that the Service used to make those decisions. In addition, GAO highlights the nature and extent that litigation is affecting the Service's ability to effectively manage its critical habitat program."
Date: August 29, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Military Training: Implementation Strategy Needed to Increase Interagency Management for Endangered Species Affecting Training Ranges (open access)

Military Training: Implementation Strategy Needed to Increase Interagency Management for Endangered Species Affecting Training Ranges

A letter report issued by the General Accounting Office with an abstract that begins "Military lands provide habitat for more than 300 species that must be protected under the Endangered Species Act and many other species that may become endangered. In some cases, military installations provide some of the finest remaining habitat for these species. However, Department of Defense (DOD) officials stated that protection of endangered species may result in land-use restrictions that reduce the military's flexibility to use land for training. GAO was asked to examine the (1) extent to which DOD and other nearby federal land managers in the region are managing cooperatively for endangered species affecting military training ranges and (2) factors that can limit cooperative management for endangered species on military training ranges."
Date: September 29, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Small Business Administration: Response to September 11 Victims and Performance Measures for Disaster Lending (open access)

Small Business Administration: Response to September 11 Victims and Performance Measures for Disaster Lending

A letter report issued by the General Accounting Office with an abstract that begins "The September 11 terrorist attacks and subsequent federal action had a substantial impact on businesses in both the declared disaster areas and around the nation. In the aftermath of the attacks, the Congress, among other actions, appropriated emergency supplemental funds to the Small Business Administration (SBA) to aid September 11 victims. Given the uniqueness of this disaster and changes in the program, GAO analyzed SBA's lending to September 11 victims, as well as the loan program's performance goals and measures."
Date: January 29, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Public Schools: Comparison of Achievement Results for Students Attending Privately Managed and Traditional Schools in Six Cities (open access)

Public Schools: Comparison of Achievement Results for Students Attending Privately Managed and Traditional Schools in Six Cities

A letter report issued by the General Accounting Office with an abstract that begins "Over the last decade, a series of educational reforms have increased opportunities for private companies to play a role in public education. For instance, school districts have sometimes looked to private companies to manage poorly performing schools. The accountability provisions of the No Child Left Behind Act of 2001 may further increase such arrangements because schools that continuously fail to make adequate progress toward meeting state goals are eventually subject to fundamental restructuring by the state, which may include turning the operation of the school over to a private company. GAO determined the prevalence of privately managed public schools and what could be learned about student achievement in these schools from publicly available sources. To do so, GAO examined existing data on the number and location of privately managed schools and reviewed a variety of reports on student achievement. In addition, GAO compared standardized test scores of students attending privately managed public schools with scores of students attending similar traditional public schools. GAO identified privately managed schools that had been in operation for four years or more in 6 large cities and matched these schools with …
Date: October 29, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Private Pensions: Changing Funding Rules and Enhancing Incentives Can Improve Plan Funding (open access)

Private Pensions: Changing Funding Rules and Enhancing Incentives Can Improve Plan Funding

Testimony issued by the General Accounting Office with an abstract that begins "Over the last few years, the total underfunding in the defined-benefit pension system has deteriorated to the point where the Pension Benefit Guaranty Corporation (PBGC), the federal agency responsible for protecting private sector defined benefit plan benefits, estimates that total plan underfunding grew to more than $400 billion as of December 31, 2002, and still exceeded $350 billion as of September 4, 2003. PBGC itself faced an estimated $8.8 billion accumulated deficit as of August 31, 2003. Deficiencies in current funding and related regulations have contributed to several large plans recently terminating with severely underfunded pension plans. This testimony provides GAO's observations on a variety of regulatory and legislative reforms that aim to improve plan funding and better protect the benefits of millions of American workers and retirees while minimizing the burden to plan sponsors of maintaining defined-benefit plans."
Date: October 29, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Grants Management: EPA Needs to Strengthen Efforts to Address Persistent Challenges (open access)

Grants Management: EPA Needs to Strengthen Efforts to Address Persistent Challenges

A letter report issued by the General Accounting Office with an abstract that begins "The Environmental Protection Agency (EPA) has long faced problems managing its grants, which constitute over one-half of the agency's annual budget, or about $4 billion. EPA uses grants to implement its programs to protect human health and the environment and awards grants to thousands of recipients, including state and local governments, tribes, universities, and nonprofit organizations. EPA's ability to efficiently and effectively accomplish its mission largely depends on how well it manages its grant resources. As requested, GAO determined (1) major challenges EPA faces in managing its grants and how it has addressed these challenges in the past, (2) extent to which EPA's recently issued policies and grants management plan address these challenges, and (3) promising practices, if any, that could assist EPA in addressing these challenges."
Date: August 29, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Foreign Military Sales: Improved Air Force Controls Could Prevent Unauthorized Shipments of Classified and Controlled Spare Parts to Foreign Countries (open access)

Foreign Military Sales: Improved Air Force Controls Could Prevent Unauthorized Shipments of Classified and Controlled Spare Parts to Foreign Countries

A letter report issued by the General Accounting Office with an abstract that begins "From 1990 through 2001, the Department of Defense delivered over $138 billion in services and defense articles--including classified and controlled parts--to foreign governments through its foreign military sales programs. Classified spare parts are restricted for national security reasons, while controlled parts contain technology that the military does not want to release. GAO was asked to review the Air Force's internal controls aimed at preventing countries from requisitioning and receiving classified or controlled spare parts that they are ineligible to receive."
Date: July 29, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Disaster Assistance: Information on FEMA's Post 9/11 Public Assistance to the New York City Area (open access)

Disaster Assistance: Information on FEMA's Post 9/11 Public Assistance to the New York City Area

A letter report issued by the General Accounting Office with an abstract that begins "The terrorist attacks on New York City created the most costly disaster in U.S. history. In response, the President pledged at least $20 billion in aid to the city. Approximately $7.4 billion of this aid is being provided through the Federal Emergency Management Agency's (FEMA) public assistance program, which provides grants to state and local governments to respond to and recover from disasters. The Senate Committee on the Environment and Public Works requested that GAO determine (1) what activities FEMA supported in the New York City area through its public assistance program after the terrorist attacks; (2) how the federal government's response to this terrorist event differed from FEMA's traditional approach to providing public assistance in past disasters; and (3) what implications FEMA's public assistance approach in the New York City area may have on the delivery of public assistance should other major terrorist attacks occur in the future."
Date: August 29, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Supplemental Security Income: SSA Could Enhance Its Ability to Detect Residency Violations (open access)

Supplemental Security Income: SSA Could Enhance Its Ability to Detect Residency Violations

A letter report issued by the General Accounting Office with an abstract that begins "The Supplemental Security Income (SSI) program paid about $35 million recipients in 2002. In recent years, the Social Security Administration (SSA) has identified a general increase in the amount of annual overpayments made to (1) individuals who are found to have violated program residency requirements or (2) recipients who leave the United States and live outside the country for more than 30 consecutive days without informing SSA. This problem has caused concern among both program administrators and policy makers. As such, GAO was asked to determine what is known about the extent to which SSI benefits are improperly paid to individuals who are not present in the United States and to identify any weaknesses in SSA's processes and policies that impede the agency's ability to detect and deter residency violations."
Date: July 29, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Charter Schools: New Charter Schools Across the Country and in the District of Columbia Face Similar Start-Up Challenges (open access)

Charter Schools: New Charter Schools Across the Country and in the District of Columbia Face Similar Start-Up Challenges

A letter report issued by the General Accounting Office with an abstract that begins "As of the 2002-2003 school year, nearly 2,700 charter schools operated in 36 states, the District of Columbia, and Puerto Rico. Charter schools are public schools that are exempt from certain state and local regulations in exchange for agreeing to certain student performance goals. To increase their understanding of problems faced during the start-up process, Congress included a provision in the Omnibus Appropriations Bill for Fiscal Year 2003 (P.L. 108-7), which required GAO to report on charter school start-ups, including a comparison with charter schools in the District of Columbia. This report examines (1) the challenges faced by charter school start-ups across the nation and the resources available in various states to address these challenges and (2) how the District of Columbia compares in terms of charter school challenges and resources. To address these objectives, GAO analyzed federal, state, and D.C. charter school laws and interviewed Education and District officials, including representatives of the D.C. charter school authorizing boards, the D.C. public school system, and various city offices. GAO also conducted a discussion group consisting of District charter school experts and D.C. charter school founders."
Date: August 29, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
International Environment: U.S. Actions to Fulfill Committments Under Five Key Agreements (open access)

International Environment: U.S. Actions to Fulfill Committments Under Five Key Agreements

A letter report issued by the General Accounting Office with an abstract that begins "Environmental problems do not respect national boundaries. These problems include (1) climate change, (2) drought and the expansion of degraded land, (3) environmental cooperation among the countries of North America, (4) illegal trade in endangered species, and (5) substances that deplete the earth's protective ozone layer. To address such problems, the United States and other nations have entered into numerous international environmental agreements. In implementing these agreements, the parties typically commit to establish domestic programs and report periodically on their progress. Developed nations like the United States may also pledge to provide funds to assist developing nations. GAO was asked to examine (1) U.S. actions to fulfill its commitments under five international agreements identified by the requesters, (2) the means used to track these actions, and (3) the results of others' evaluations of these actions for the selected agreements."
Date: January 29, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Financial Management: Recurring Financial Systems Problems Hinder FFMIA Compliance (open access)

Financial Management: Recurring Financial Systems Problems Hinder FFMIA Compliance

Testimony issued by the General Accounting Office with an abstract that begins "The Federal Financial Management Improvement Act of 1996 (FFMIA) requires Chief Financial Officers (CFO) Act agencies to implement and maintain financial management systems that comply substantially with (1) federal financial management systems requirements, (2) federal accounting standards, and (3) the U.S. Government Standard General Ledger. Most federal agencies face long-standing challenges, which are discussed in greater detail in our mandated September 2003 report, Sustained Efforts Needed to Achieve FFMIA Accountability (GAO-03-1062). In light of these circumstances, Congress asked GAO to testify about recurring financial management systems problems and agencies' efforts to upgrade their systems."
Date: October 29, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Internal Revenue Service: Status of Recommendations From Financial Audits and Related Financial Management Reports (open access)

Internal Revenue Service: Status of Recommendations From Financial Audits and Related Financial Management Reports

A letter report issued by the General Accounting Office with an abstract that begins "In its role as the nation's tax collector, the Internal Revenue Service (IRS) has a demanding responsibility in collecting taxes, processing tax returns, and enforcing the nation's tax laws. Since GAO's first audit of IRS's financial statements in fiscal year 1992, a number of weaknesses in IRS's financial management operations have been identified. In related reports, GAO has recommended corrective action to address those weaknesses. Each year as part of the annual audit of IRS's financial statements, GAO not only makes recommendations to address any new weaknesses identified but also follows up on the open weaknesses GAO identified in previous years' audits. The purpose of this report is to assist IRS management in tracking the status of audit recommendations and actions needed to address them."
Date: May 29, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
NASA: Shuttle Fleet's Safe Return to Flight Is Key to Space Station Progress (open access)

NASA: Shuttle Fleet's Safe Return to Flight Is Key to Space Station Progress

Testimony issued by the General Accounting Office with an abstract that begins "Since its inception, the International Space Station has experienced numerous problems that have resulted in significant cost growth and assembly schedule slippages. Following the Columbia accident and the subsequent grounding of the shuttle fleet in February 2003, concerns about the future of the space station escalated, as the fleet has been key to the station's assembly and operations. In August 2003, the Columbia Accident Investigation Board drew a causal link between aggressive space station goals--supported by the National Aeronautics and Space Administration's (NASA) current culture--and the accident. Specifically, the Board reported that, in addition to technical failures, Columbia's safety was compromised in part by internal pressures to meet an ambitious launch schedule to achieve certain space station milestones. This testimony discusses the implications of the shuttle fleet's grounding on the space station's schedule and cost, and on the program's partner funding and agreements--findings we reported on in September 2003. The testimony also proposes a framework for providing NASA and the Congress with a means to bring about and assess needed cultural changes across the agency."
Date: October 29, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Defense Transformation: Preliminary Observations on DOD's Proposed Civilian Personnel Reforms (open access)

Defense Transformation: Preliminary Observations on DOD's Proposed Civilian Personnel Reforms

Testimony issued by the General Accounting Office with an abstract that begins "DOD is in the midst of a major transformation effort including a number of initiatives to transform its forces and improve its business operations. DOD's legislative initiative would provide for major changes in the civiliean and military human capital management, make major adjustments in the DOD acquisition process, affect DOD's organization structure, and change DOD's reporting requirements to Congress, among other things. DOD's proposed National Security Personnel System (NSPS) would provide for wide-ranging changes in DOD's civilian personnel pay and performance management, collective bargaining, rightsizing, and a variety of other human capital areas. The NSPS would enable DOD to develop and implement a consistent DOD-wide civilian personnel system. This testimony provides GAO's preliminary observations on aspects of DOD's legislative proposal to make changes to its civilian personnel system and poses critical questions that need to be considered."
Date: April 29, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library