Unemployment Insurance: Survey of State Administrators and Contacts with Companies Promoting Tax Avoidance Practices (open access)

Unemployment Insurance: Survey of State Administrators and Contacts with Companies Promoting Tax Avoidance Practices

Testimony issued by the General Accounting Office with an abstract that begins "GAO appeared before Subcommittees on Oversight and Human Resources, House Committee on Ways and Means to discuss the results of our investigation of the extent to which states have found that companies manipulate state unemployment tax rates through a variety of methods in order to lower their unemployment taxes, a practice known as "SUTA dumping," and of the extent to which some consulting firms promote SUTA dumping methods. We conducted our investigation from March 2003 through June 2003 in accordance with quality standards for investigations as set forth by the President's Council on Integrity and Efficiency. To obtain an overview of the extent of the problem, we conducted a survey of unemployment insurance administrators, in the 50 states, the District of Columbia, U.S. Virgin Islands and Puerto Rico. Additionally, one of our agents, posing as a business owner who was looking for ways to reduce state unemployment insurance taxes, placed telephone calls to four consulting firms we identified through the Internet to determine whether they promote SUTA dumping techniques. We also interviewed officials of the Office of Workforce Security, Department of Labor to determine how the federal-state unemployment …
Date: June 19, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Homeland Security: Challenges Facing the Department of Homeland Security in Balancing its Border Security and Trade Facilitation Missions (open access)

Homeland Security: Challenges Facing the Department of Homeland Security in Balancing its Border Security and Trade Facilitation Missions

Testimony issued by the General Accounting Office with an abstract that begins "Balancing our nation's security and commercial needs is a longstanding issue that is especially important in the aftermath of the September 11, 2001, terrorist attacks that changed the nation's security environment. Addressing this challenge now falls principally to the Department of Homeland Security (DHS) and its Border and Transportation Security directorate. Within this directorate, responsibility has been assigned primarily to the Bureau of Customs and Border Protection (BCBP). BCBP consists of the inspections component of the former U.S. Customs Service; the Border Patrol and Inspections component of the former Immigration and Naturalization Service, and a former component of the U.S. Department of Agriculture, the Animal and Plant Health Inspection Service. Achieving the balance between security and commercial needs is greatly affected by BCBP's commercial and border and immigration control workload. Regarding commercial workload, in fiscal year 2002, the former U.S. Customs Services processed 24.9 million trade import entries valued at over $1.1 trillion and collected $23.8 billion in duties and fees; it also processed about 6 million cargo containers arriving at U.S. sea ports. While the cargo workload has stabilized somewhat as a result of the recent global …
Date: June 16, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Elderly Housing: Project Funding and Other Factors Delay Assistance to Needy Households (open access)

Elderly Housing: Project Funding and Other Factors Delay Assistance to Needy Households

Testimony issued by the General Accounting Office with an abstract that begins "In 2001, an estimated 2 million elderly households with very low incomes (50 percent or less of area median income) did not receive housing assistance. The Department of Housing and Urban Development (HUD) considered most of these households to be "rent burdened" because they spent more than 30 percent of their incomes on rent. The Section 202 Supportive Housing for the Elderly Program provides capital advances (grants) to nonprofit organizations to develop affordable rental housing exclusively for these households. Based on a report issued in May 2003, this testimony discusses the role of the Section 202 program in addressing the need for affordable elderly housing and factors affecting the timeliness of approving and constructing new projects."
Date: June 17, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Rural Housing Service: Opportunities to Improve Management (open access)

Rural Housing Service: Opportunities to Improve Management

Testimony issued by the General Accounting Office with an abstract that begins "Federal housing assistance in rural America dates back to the 1930s, when most rural residents worked on farms. Without electricity, telephone service, or good roads connecting residents to population centers, residents were comparatively isolated and their access to credit was generally poor. These conditions led Congress to authorize separate housing assistance for rural residents, to be administered by USDA. Over time, the quality of the housing stock has improved and credit has become more readily available in rural areas. Also, advances in transportation, computer technology, and telecommunications have diminished many of the distinctions between rural and urban areas. These changes call into question whether rural housing programs still need to be maintained separately from urban housing programs, and whether RHS is adapting to change and managing its resources as efficiently as possible."
Date: June 19, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Human Capital: Building on DOD's Reform Effort to Foster Governmentwide Improvements (open access)

Human Capital: Building on DOD's Reform Effort to Foster Governmentwide Improvements

Testimony issued by the General Accounting Office with an abstract that begins "People are at the heart of an organization's ability to perform its mission. Yet a key challenge for the Department of Defense (DOD), as for many federal agencies, is to strategically manage its human capital. DOD's proposed National Security Personnel System would provide for wide-ranging changes in DOD's civilian personnel pay and performance management and other human capital areas. Given the massive size of DOD, the proposal has important precedent-setting implications for federal human capital management. This testimony provides GAO's observations on DOD human capital reform proposals and the need for governmentwide reform."
Date: June 4, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Border Security: New Policies and Procedures Are Needed to Fill Gaps in the Visa Revocation Process (open access)

Border Security: New Policies and Procedures Are Needed to Fill Gaps in the Visa Revocation Process

Testimony issued by the General Accounting Office with an abstract that begins "The National Strategy for Homeland Security calls for preventing the entry of foreign terrorists into our country and using all legal means to identify; halt; and where appropriate, prosecute or bring immigration or other civil charges against terrorists in the United States. GAO reported in October 2002 that the Department of State had revoked visas of certain persons after it learned they might be suspected terrorists, raising concerns that some of these individuals may have entered the United States before or after State's action. Congressional requesters asked GAO to (1) assess the effectiveness of the visa revocation process and (2) identify the policies and procedures of State, the Immigration and Naturalization Service (INS), and the Federal Bureau of Investigation (FBI) that govern their respective actions in the process."
Date: June 18, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Department of Agriculture: Status of Efforts to Address Major Financial Management Challenges (open access)

Department of Agriculture: Status of Efforts to Address Major Financial Management Challenges

Testimony issued by the General Accounting Office with an abstract that begins "In January, we issued our Performance and Accountability Series on management challenges and program risks at major agencies, including the U.S. Department of Agriculture (USDA). The report for USDA focused on a number of major management challenges, including enhancing financial management, and continued the high risk designation for Forest Service financial management. For many years, USDA struggled to improve its financial management activities, but inadequate accounting systems and related procedures and controls hampered its ability to get a clean opinion on its financial statements. After eight consecutive disclaimers of opinion, USDA's Office of Inspector General issued an unqualified opinion on USDA's fiscal year 2002 financial statements and reported that significant progress had been made in improving overall financial management. For each of USDA's agencies that prepared separate financial statements for fiscal year 2002, the audit opinions were also positive. Specifically, unqualified audit opinions were issued on the financial statements of the Forest Service, Federal Crop Insurance Corporation/Risk Management Agency, Commodity Credit Corporation, the Rural Development mission area, and the Rural Telephone Bank. While we consider these clean opinions a positive step, some of these could not have been …
Date: June 10, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Water Quality: EPA Should Improve Guidance and Support to Help States Develop Standards That Better Target Cleanup Efforts (open access)

Water Quality: EPA Should Improve Guidance and Support to Help States Develop Standards That Better Target Cleanup Efforts

Testimony issued by the General Accounting Office with an abstract that begins "Water quality standards comprise designated uses and water quality criteria. These standards are critical in making accurate, scientifically based determinations about which of the nation's waters are most in need of cleanup. GAO examined the extent to which (1) states are changing designated uses when necessary, (2) EPA is assisting states toward that end, (3) EPA is updating the "criteria documents" states use to develop the pollutant limits needed to measure whether designated uses are being attained, and (4) EPA is assisting states in establishing criteria that can be compared with reasonably obtainable monitoring data."
Date: June 19, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Workforce Investment Act: Exemplary One-Stops Devised Strategies to Strengthen Services, but Challenges Remain for Reauthorization (open access)

Workforce Investment Act: Exemplary One-Stops Devised Strategies to Strengthen Services, but Challenges Remain for Reauthorization

Testimony issued by the General Accounting Office with an abstract that begins "This testimony highlights findings from today's report on strategies that exemplary one-stop centers have implemented to strengthen and integrate services for customers and to build a solid one-stop infrastructure. It also shares findings and recommendations from our past work on challenges that states and localities have experienced as they implement WIA, which may be helpful as WIA is reauthorized."
Date: June 18, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
NASA: Major Management Challenges and Program Risks (open access)

NASA: Major Management Challenges and Program Risks

Testimony issued by the General Accounting Office with an abstract that begins "Since its inception, the National Aeronautics and Space Administration (NASA) has undertaken numerous programs that have greatly advanced scientific and technological knowledge. NASA's activities span a broad range of complex and technical endeavors. But the agency is at a critical juncture, and major management improvements are needed. In January of this year, we identified four challenges facing NASA: (1) strengthening strategic human capital management, (2) improving contract management; (3) controlling International Space Station costs, and (4) reducing space launch costs."
Date: June 12, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Competitive Sourcing: Implementation Will Be Key to Success of New Circular A-76 (open access)

Competitive Sourcing: Implementation Will Be Key to Success of New Circular A-76

Testimony issued by the General Accounting Office with an abstract that begins "In May 2003, the Office of Management and Budget (OMB) issued a new Circular A-76--which sets forth the government's competitive sourcing process. Determining whether to obtain services in-house or through commercial contracts is an important economic and strategic decision for agencies, and the use of A-76 is expected to grow throughout the federal government. In the past, however, the A-76 process has been difficult to implement, and the impact on the morale of the federal workforce has been profound. Moreover, there have been concerns in both the public and private sectors about the timeliness and fairness of the process and the extent to which there is a "level playing field" for conducting public-private competitions. It was against this backdrop that the Congress enacted legislation mandating a study of the government's competitive sourcing process, which was carried out by the Commercial Activities Panel, which was chaired by the Comptroller General of the United States. This testimony focuses on how the new Circular addresses the Panel's recommendations with regard to providing a better foundation for competitive sourcing decisions, and the challenges agencies may face in implementing the new A-76."
Date: June 26, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Environmental Protection Agency: Problems Persist in Effectively Managing Grants (open access)

Environmental Protection Agency: Problems Persist in Effectively Managing Grants

Testimony issued by the General Accounting Office with an abstract that begins "Over the years, EPA has had persistent problems in managing its grants. Grants constituted one-half of the agency's annual budget, or about $4.2 billion in fiscal year 2002. EPA uses grants to implement its programs to protect human health and the environment and awards them to over 3,300 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 and builds in accountability. Since 1996, GAO and EPA's Office of Inspector General have repeatedly reported on EPA's problems in managing its grants. Because these problems have persisted, in January 2003, GAO cited grants management as a major management challenge for EPA. GAO is currently reviewing EPA's efforts to improve grants management at the request of the Chairman of the House Committee on Transportation and Infrastructure and Representative Anne Northup. For this testimony GAO is reporting on results of its previously issued reports and on the grants problems EPA faces, past actions to address these problems, and recently issued EPA policies and a 5-year grants management plan to address its …
Date: June 11, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federal Judgeships: General Accuracy of District and Appellate Judgeship Case-Related Workload Measures (open access)

Federal Judgeships: General Accuracy of District and Appellate Judgeship Case-Related Workload Measures

Testimony issued by the General Accounting Office with an abstract that begins "GAO appeared before the Subcommittee on Courts, the Internet, and Intellectual Property, House Committee on the Judiciary to discuss the results of our review and assessment of case-related workload measures for district court and courts of appeals judges. Biennially, the Judicial Conference of the United States, the federal judiciary's principal policymaking body, assesses the judiciary's needs for additional judgeships. If the Conference determines that additional judgeships are needed, it transmits a request to Congress identifying the number, type (courts of appeals, district, or bankruptcy), and location of the judgeships it is requesting. In assessing the need for additional district and appellate court judgeships, the Judicial Conference considers a variety of information, including responses to its biennial survey of individual courts, temporary increases or decreases in case filings, and other factors specific to an individual court. However, the Conference's analysis begins with the quantitative case-related workload measures it has adopted for the district courts and courts of appeals--weighted case filings and adjusted case filings, respectively. These two measures recognize, to different degrees, that the time demands on judges are largely a function of both the number and complexity of …
Date: June 24, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Drug Control: Financial and Management Challenges Continue to Complicate Efforts to Reduce Illicit Drug Activities in Colombia (open access)

Drug Control: Financial and Management Challenges Continue to Complicate Efforts to Reduce Illicit Drug Activities in Colombia

Testimony issued by the General Accounting Office with an abstract that begins "The United States has been providing assistance to Colombia since the early 1970s to help reduce illicit drugs. In 1999, the Colombian government introduced Plan Colombia--program that, among other things, proposed reducing illicit drug activities by 50 percent over 6 years. In fiscal years 2000-03 alone, the United States provided more than $2.5 billion in counternarcotics assistance. Despite this aid, Colombia remains the world's leading producer and distributor of cocaine and a major source of the heroin used in the United States. This testimony discusses the status of U.S. counternarcotics assistance to the Colombian Army and for a U.S.-supported Colombian police aerial eradication program. It also addresses challenges Colombia and the United States face in sustaining these programs."
Date: June 3, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Invasive Species: Federal Efforts and State Perspectives on Challenges and National Leadership (open access)

Invasive Species: Federal Efforts and State Perspectives on Challenges and National Leadership

Testimony issued by the General Accounting Office with an abstract that begins "Invasive species--nonnative plants and animals--have caused billions of dollars in damage to natural areas, businesses, and consumers. In 2001, the federal government issued a National Management Plan to coordinate a national control effort involving the 20 or so federal agencies that are responsible for managing invasive species. In October 2002, GAO reported on the implementation of the management plan and efforts to manage ballast water, among other things. This testimony discusses some of GAO's findings and recommendations in that report. It also presents the results of a subsequent GAO survey of state officials responsible for managing terrestrial and aquatic invasive species. This survey sought state perspectives on (1) the perceived gaps in existing legislation and barriers to addressing terrestrial and aquatic invasive species and (2) the federal leadership structure for addressing invasive species, as well as the integration of federal legislation on terrestrial invasive species with legislation on aquatic invasives."
Date: June 17, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federal Budget: Opportunities for Oversight and Improved Use of Taxpayer Funds (open access)

Federal Budget: Opportunities for Oversight and Improved Use of Taxpayer Funds

Testimony issued by the General Accounting Office with an abstract that begins "No government should waste its taxpayers' money, whether we are operating during a period of budget surpluses or deficits. Further, it is important for everyone to recognize that waste, fraud, abuse, and mismanagement are not victimless activities. Resources are not unlimited, and when they are diverted for inappropriate, illegal, inefficient, or ineffective purposes, both taxpayers and legitimate program beneficiaries are cheated. Both the Administration and the Congress have an obligation to safeguard benefits for those that deserve them and avoid abuse of taxpayer funds by preventing such diversions. Beyond preventing obvious abuse, government also has an obligation to modernize its priorities, practices, and processes so that it can meet the demands and needs of today's changing world. More broadly, the federal government must reexamine the entire range of policies and programs--entitlements, discretionary, and tax incentives--in the context of the 21st century. Periodic reexamination and revaluation of government activities has never been more important than it is today. Our nation faces long-term fiscal challenges. Increased pressure also comes from world events: both from the recognition that we cannot consider ourselves "safe" between two oceans--which has increased demands for spending …
Date: June 18, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Department of Defense: Status of Financial Management Weaknesses and Progress Toward Reform (open access)

Department of Defense: Status of Financial Management Weaknesses and Progress Toward Reform

Testimony issued by the General Accounting Office with an abstract that begins "As seen again in Iraq, the excellence of our military forces is unparalleled. This same level of excellence is not yet evident in the Department of Defense's (DOD) financial management and other business areas, impeding DOD's ability to provide complete, reliable, and timely information to the Congress, DOD managers, and other decision makers. Congress asked GAO to testify on the status of DOD's financial management and business process reform efforts. Specifically, GAO was asked to provide an overview of the long-standing financial management weaknesses facing DOD and a summary of the underlying causes of DOD's financial management challenges. In addition, GAO's testimony focused on (1) key actions necessary to correct DOD's financial management problems and (2) the progress DOD is making toward business process reform."
Date: June 25, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Department of Education: Status of Efforts to Address Major Management Challenges (open access)

Department of Education: Status of Efforts to Address Major Management Challenges

Testimony issued by the General Accounting Office with an abstract that begins "In its 2003 performance and accountability report on the Department of Education, GAO identified challenges in, among other areas, student financial aid programs and financial management. The information GAO presents in this testimony is intended to assist Congress in assessing Education's progress in addressing and overcoming these challenges. GAO is not making new recommendations in this testimony, but past reports have made specific recommendations aimed at addressing some of these major management challenges."
Date: June 10, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Bonneville Power Administration: Obligations to Fish and Wildlife in the Pacific Northwest (open access)

Bonneville Power Administration: Obligations to Fish and Wildlife in the Pacific Northwest

Testimony issued by the General Accounting Office with an abstract that begins "The Bonneville Power Administration produces a large portion of the Pacific Northwest's electric power, largely from hydroelectric projects in the Federal Columbia River Power System. Bonneville also has obligations to protect, mitigate, and enhance fish and wildlife populations affected by these hydroelectric projects. In the past several years, Bonneville has experienced financial difficulties, in part because of rising costs of providing power, lower-than-projected revenue from selling surplus power, and drought conditions. Bonneville's financial situation may adversely affect fish and wildlife. Stakeholders have expressed concern that Bonneville has effectively reduced spending on fish and wildlife programs. This testimony addresses (1) Bonneville's statutory and other obligations to support fish and wildlife programs, (2) Bonneville's historical spending and other efforts in support of fish and wildlife, (3) Bonneville's current financial condition, (4) Bonneville's recent actions that affect fish and wildlife programs, and (5) challenges Bonneville faces in supplying electricity to the region while simultaneously protecting, mitigating and enhancing fish and wildlife."
Date: June 4, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federal Transit Administration: Bus Rapid Transit Offers Communities a Flexible Mass Transit Option (open access)

Federal Transit Administration: Bus Rapid Transit Offers Communities a Flexible Mass Transit Option

Testimony issued by the General Accounting Office with an abstract that begins "Buses form the backbone of the nation's mass transit systems. About 58 percent of all mass transit users take the bus, and even in many cities with extensive rail systems, more people ride the bus than take the train. In recent years, innovative Bus Rapid Transit systems have gained attention as an option for transit agencies to meet their mass transit needs. These systems are designed to provide major improvements in the speed, reliability, and quality of bus service through barrier-separated bus-ways, high-occupancy vehicle lanes, or reserved lanes or other enhancements on arterial streets. The characteristics of Bus Rapid Transit systems vary considerably, but may include (1) improved physical facilities or specialized structures such as dedicated rights-of-way; (2) operating differences such as fewer stops and higher speeds; (3) new equipment such as more advanced, quieter, and cleaner buses; and (4) new technologies such as more efficient traffic signalization and real-time information systems. This testimony, which updates a report GAO issued in September 2001, provides (1) information on federal support for Bus Rapid Transit systems and (2) an overview of factors affecting the selection of Bus Rapid Transit as …
Date: June 24, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Geographic Information Systems: Challenges to Effective Data Sharing (open access)

Geographic Information Systems: Challenges to Effective Data Sharing

Testimony issued by the General Accounting Office with an abstract that begins "Geographic information systems (GIS) manipulate, analyze, and graphically present an array of information associated with geographic locations, have been invaluable to all levels of government. Their usefulness in disaster response was recently demonstrated during the Space Shuttle Columbia recovery effort. GIS provided precise maps and search grids to guide crews to the debris that was strewn across 41 counties in Texas and Louisiana. The federal government has long been attempting to develop an integrated nationwide GIS network. The information available through such a network could significantly enhance decision--making in myriad public--service areas, including emergency response, national security, law enforcement, health care, and the environment. Among GAO's objectives were to describe the federal government's efforts to coordinate GIS activities, the long-standing challenges of adopting and implementing federal GIS standards, and the role of Geospatial One-Stop."
Date: June 10, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Information Security: Continued Efforts Needed to Fully Implement Statutory Requirements (open access)

Information Security: Continued Efforts Needed to Fully Implement Statutory Requirements

Testimony issued by the General Accounting Office with an abstract that begins "Since 1996, GAO has reported that poor information security in the federal government is a widespread problem with potentially devastating consequences. Further, GAO has identified information security as a governmentwide high-risk issue in reports to the Congress since 1997--most recently in January 2003. To strengthen information security practices throughout the federal government, information security legislation has been enacted. This testimony discusses efforts by federal departments and the administration to implement information security requirements mandated by law. In so doing, it examines overall information security weaknesses and challenges that the government faces, and the status of actions to address them, as reported by the Office of Management and Budget (OMB). GAO's evaluation of agency efforts to implement federal information security requirements and correct identified weaknesses. New requirements mandated by the Federal Information Security Management Act of 2002 (FISMA)."
Date: June 24, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Mutual Funds: Additional Disclosures Could Increase Transparency of Fees and Other Practices (open access)

Mutual Funds: Additional Disclosures Could Increase Transparency of Fees and Other Practices

Testimony issued by the General Accounting Office with an abstract that begins "Concerns have been raised over whether the disclosures of mutual fund fees and other fund practices are sufficiently transparent and fair to investors. GAO's testimony discusses (1) mutual fund fee disclosures, (2) the extent to which various corporate governance reforms are in place in the mutual fund industry, (3) the potential conflicts that arise when mutual fund advisers pay broker-dealers to sell fund shares, and (4) the benefits and concerns over fund advisers' use of soft dollars."
Date: June 18, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Military Aircraft: Information on Air Force Aerial Refueling Tankers (open access)

Military Aircraft: Information on Air Force Aerial Refueling Tankers

Testimony issued by the General Accounting Office with an abstract that begins "Both the Congress and the Department of Defense are concerned about the age of the U.S. aerial refueling fleet and its potential impact on the military services' ability to meet operational requirements. Aerial refueling provides a key capability that is essential to the mobility of U.S. forces. At present, the Air Force is in the early stages of planning for modernizing its aging fleet. In this testimony, GAO was asked to present its initial observations on (1) the status of the KC-135 fleet, including its age, projected life limits, and mission capable rates (i.e., the percent of time on average that the aircraft are available to perform their assigned mission); and (2) Air Force aerial refueling requirements."
Date: June 24, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library