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Financial Audit: Independent and Special Counsel Expenditures for the Six Months Ended March 31, 2006
A letter report issued by the Government Accountability Office with an abstract that begins "This report presents the results of our audits of expenditures reported by one office of independent counsel and one office of special counsel for the 6 months ended March 31, 2006. The Department of Justice and independent counsels are required under 28 U.S.C. 594 (d)(2), (h) and 596 (c)(1) to report on a semiannual basis the expenditures from a permanent, indefinite appropriation established within the Department of Justice to fund independent counsel activities. Under 28 U.S.C. 596 (c)(2), we are required to audit the statements of expenditures prepared by the independent counsels. We also audited the statement of expenditures of Special Counsel Patrick J. Fitzgerald, who is authorized by the Department of Justice to fund his operation from the permanent, indefinite appropriation."
Date:
September 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Community Services Block Grant Program: HHS Should Improve Oversight by Focusing Monitoring and Assistance Efforts on Areas of High Risk
A letter report issued by the Government Accountability Office with an abstract that begins "The Community Services Block Grant (CSBG) provided over $600 million to states in fiscal year 2005 to support over 1,000 local antipoverty agencies. The Department of Health and Human Services's (HHS) Office of Community Services (OCS) is primarily responsible for overseeing this grant; states have oversight responsibility for local agencies. At the request of Congress, GAO is providing information on (1) HHS's compliance with federal laws and standards in overseeing states, (2) five states' efforts to monitor local agencies, and (3) federal CSBG training and technical assistance funds targeted to local agencies with problems and the results of the assistance. States were selected based on varying numbers of local agencies and grant amounts and recommendations from associations, among other criteria."
Date:
June 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Homeland Security: Federal Protective Service Could Better Measure the Performance of Its Control Centers
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's Federal Protective Service (FPS) through its control centers (MegaCenters) helps provide for the security and protection of federally owned and leased facilities. This report (1) identifies the services MegaCenters provide, (2) determines how FPS assesses MegaCenter performance and whether FPS links MegaCenter performance measures to FPS-wide measures, and (3) examines how MegaCenters and selected organizations compare in the services they provide. To address these issues, GAO reviewed FPS's performance measures and past MegaCenter assessments, assessed the MegaCenters' performance measures, and interviewed officials and collected relevant information at FPS, the four MegaCenters, and nine selected security organizations."
Date:
September 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Transportation Security: DHS Should Address Key Challenges before Implementing the Transportation Worker Identification Credential Program
A letter report issued by the Government Accountability Office with an abstract that begins "The Transportation Security Administration (TSA) is developing the Transportation Worker Identification Credential (TWIC) to ensure that only workers that do not pose a terrorist threat are allowed to enter secure areas of transportation facilities. TSA completed TWIC program testing in June 2005 and is moving forward with implementing the program in the maritime sector by the end of this year. To evaluate the status of the TWIC program, GAO examined (1) what problems, if any, were identified during TWIC program testing and what key challenges, if any, do the Department of Homeland Security (DHS) and industry stakeholders face in implementing the program; and (2) to what extent, if at all, did TSA experience problems in planning for and overseeing the contract to test the TWIC program. To address these issues, GAO interviewed DHS officials and industry stakeholders, reviewed documentation regarding TWIC testing, and conducted site visits to testing locations."
Date:
September 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Terrorist Watch List Screening: Efforts to Help Reduce Adverse Effects on the Public
A letter report issued by the Government Accountability Office with an abstract that begins "A consolidated watch list managed by the FBI's Terrorist Screening Center (TSC) contains the names of known or suspected terrorists, both international and domestic. Various agencies whose missions require screening for links to terrorism use watch list records. For example, U.S. Customs and Border Protection (CBP) screens travelers at ports of entry. Because screening is based on names, it can result in misidentifications when persons not on the list have a name that resembles one on the list. Also, some names may be mistakenly included on the watch list. In either case, individuals can be negatively affected and may express concerns or seek agency action, or redress, to prevent future occurrences. This report addresses: (1) the extent to which the numbers of misidentified persons are known and how they could be affected, (2) the major reasons misidentifications occur and the actions agencies are taking to reduce them or minimize their effects, and (3) the opportunities for redress available to individuals with watch list-related concerns. In conducting work at TSC and the principal federal agencies that use watch list data, GAO reviewed standard operating procedures and other …
Date:
September 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Audit: Guidance for Auditing Federal Employee and Veteran Benefit Payable Actuarial Estimates
Correspondence issued by the Government Accountability Office with an abstract that begins "In our role as principal auditor of the consolidated financial statements of the U.S. government (CFS), we plan to use the work of the inspectors general and contracted independent public accountants who audit the agency-level financial statements. The development of the joint PCIE/GAO Financial Audit Manual (FAM) has provided a common framework and methodology for federal financial statement auditing. Adherence to the FAM will enable us to readily review the work of other auditors as a basis for using that work under auditing standards. We want to all be on the same page so that we are in the position to use the work of the inspectors general. Certain CFS line items that will be subject to our concurrent review because of their significance, such as the federal employee and veteran benefits payable line item, involve federal agencies' significant actuarial estimations. Statement on Auditing Standards (SAS) No. 57, Auditing Accounting Estimates applies to such estimations. In addition, Statement of Federal Financial Accounting Standard (SFFAS) No. 5 requires that federal agencies disclose specific information in their financial statements for pensions, other retirement benefits, and other postemployment benefits. Additional related …
Date:
June 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Telecommunications: FCC Needs to Improve Its Ability to Monitor and Determine the Extent of Competition in Dedicated Access Services
A letter report issued by the Government Accountability Office with an abstract that begins "Government agencies and businesses that require significant capacity to meet voice and data needs depend on dedicated access services. This segment of the telecommunications market generated about $16 billion in revenues for the major incumbent telecommunications firms in 2005. The Federal Communications Commission (FCC) has historically regulated dedicated access prices. With the Telecommunications Act of 1996, FCC reformed its rules to rely on competition to bring about cost-based pricing. Starting in 2001, FCC granted pricing flexibility on the basis of a proxy measure of competition. GAO examined (1) the extent that alternatives are available in areas where FCC granted pricing flexibility, (2) how prices have changed since the granting of pricing flexibility, and the effect on government agencies, and (3) how FCC monitors competition. GAO's work included analyzing data on competitive alternatives, list prices, and average revenue, and interviewing FCC officials and industry representatives."
Date:
November 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Estimating the Undocumented Population: A "Grouped Answers" Approach to Surveying Foreign-Born Respondents
A letter report issued by the Government Accountability Office with an abstract that begins "As greater numbers of foreign-born persons enter, live, and work in the United States, policymakers need more information--particularly on the undocumented population, its size, characteristics, costs, and contributions. This report reviews the ongoing development of a potential method for obtaining such information: the "grouped answers" approach. In 1998, GAO devised the approach and recommended further study. In response, the Census Bureau tested respondent acceptance and recently reported results. GAO answers four questions. (1) Is the grouped answers approach acceptable for use in a national survey of the foreign-born? (2) What further research may be needed? (3) How large a survey is needed? (4) Are any ongoing surveys appropriate for inserting a grouped answers question series (to avoid the cost of a new survey)? For this study, GAO consulted an independent statistician and other experts, performed test calculations, obtained documents, and interviewed officials and staff at federal agencies. The Census Bureau and DHS agreed with the main findings of this report. DHS agreed that the National Survey of Drug Use and Health is not an appropriate survey for inserting a grouped answers question series."
Date:
September 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Homeland Security: Progress Continues, but Challenges Remain on Department's Management of Information Technology
Testimony issued by the Government Accountability Office with an abstract that begins "Information technology (IT) is a critical tool for the Department of Homeland Security (DHS), not only in performing its mission today, but also in transforming how it will do so in the future. In light of the importance of this transformation and the magnitude of the associated challenges, GAO has designated the implementation of the department and its transformation as high risk. GAO has reported that in order to effectively leverage IT as a transformation tool, DHS needs to establish certain institutional management controls and capabilities, such as having an enterprise architecture and making informed portfolio-based decisions across competing IT investments. GAO has also reported that it is critical for the department to implement these controls and associated best practices on its many IT investments. In its past work, GAO has made numerous recommendations on DHS institutional controls and on individual IT investment projects. The testimony is based on GAO's body of work in these areas, covering the state of DHS IT management both on the institutional level and the individual program level."
Date:
March 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Tax Debt Collection: IRS Needs to Complete Steps to Help Ensure Contracting Out Achieves Desired Results and Best Use of Federal Resources
A letter report issued by the Government Accountability Office with an abstract that begins "In 2005, the inventory of tax debt with collection potential had grown to $132 billion. The Internal Revenue Service (IRS) has not pursued some tax debt because of limited resources and higher priorities. Congress has authorized IRS to contract with private collection agencies (PCA) to help collect tax debts. IRS has developed a Private Debt Collection (PDC) program to start with a limited implementation in September 2006 and fuller implementation in January 2008. As requested, GAO is reporting whether (1) IRS addressed critical success factors before limited implementation, (2) IRS will assess lessons learned before fuller implementation, and (3) IRS's planned study will help determine if using PCAs is the best use of federal funds."
Date:
September 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Aviation Finance: Observations on Potential FAA Funding Options
A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Aviation Administration (FAA), the Airport and Airway Trust Fund (Trust Fund), and the excise taxes that support the Trust Fund are scheduled for reauthorization at the end of fiscal year 2007. FAA is primarily supported by the Trust Fund, which receives revenues from a series of excise taxes paid by users of the national airspace system (NAS). The Trust Fund's uncommitted balance decreased by more than 70 percent from the end of fiscal year 2001 through the end of fiscal year 2005. The remaining funding is derived from the General Fund. This report focuses on the portion of revenues generated from users of the NAS and addresses the following key questions: (1) What advantages and concerns have been raised about the current approach to collecting revenues from NAS users to fund FAA, and to what extent does available evidence support the concerns? (2) What are the implications of adopting alternative funding options to collect the revenues contributed by users that fund FAA's budget? (3) What are the advantages and disadvantages of authorizing FAA to use debt financing for capital projects? This report is based …
Date:
September 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
DOD Civilian Personnel: Greater Oversight and Quality Assurance Needed to Ensure Force Health Protection and Surveillance for Those Deployed
A letter report issued by the Government Accountability Office with an abstract that begins "As the Department of Defense (DOD) has expanded its involvement in overseas military operations, it has grown increasingly reliant on its federal civilian workforce to support contingency operations. The Senate Armed Services Committee required GAO to examine DOD's policies concerning the health care for DOD civilians who deploy in support of contingency operations in Afghanistan and Iraq. GAO analyzed over 3,400 deployment-related records for deployed federal civilians and interviewed department officials to determine the extent to which DOD has established and the military services and defense agencies (hereafter referred to as DOD components) have implemented (1) force health protection and surveillance policies and (2) medical treatment policies and procedures for its deployed federal civilians. GAO also examined the differences in special pays and benefits provided to DOD's deployed federal civilians and military personnel."
Date:
September 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Social Security Administration: Improved Agency Coordination Needed for Social Security Card Enhancement Efforts
A letter report issued by the Government Accountability Office with an abstract that begins "The Social Security Administration (SSA) has issued more than 430 million Social Security numbers (SSN) and cards since the Social Security program began in 1935, of which an estimated 300 million belong to living number holders. SSNs have a key role in verifying individuals' authorization to work in the United States, but SSN cards are also vulnerable to theft and counterfeiting. The Intelligence Reform and Terrorism Prevention Act of 2004 requires that SSA consult with the Department of Homeland Security (DHS), form a task force, establish standards for safeguarding the SSN and card, and provide for implementation by June 2006. Concerns about unauthorized workers and the use of counterfeit documents led the Chairman of the House Judiciary Committee to ask that GAO (1) review SSA's progress to safeguard the SSN and enhance the card as required under the Intelligence Act, (2) identify key issues to be considered before enhancing the card, and (3) outline the range of options available to SSA for enhancing the card."
Date:
March 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
DOD Contracting: Efforts Needed to Address Air Force Commercial Acquisition Risk
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has been urged by commissions, legislation, and a panel to make increased use of commercial acquisition to achieve certain benefits. To help ensure the increased use of commercial acquisition, the Office of the Secretary of Defense (OSD) established and the Air Force implemented two commercial acquisition goals to be achieved by the end of fiscal year 2005. In setting these goals, OSD expected that the increased use of commercial acquisition would provide DOD with greater access to commercial markets (products and service types) with increased competition, better prices, and new market entrants and/or technologies. The committee asked GAO to identify (1) the extent to which the Air Force has increased its use of commercial acquisition to obtain expected benefits and (2) the risks that are associated with this use."
Date:
September 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Recycling: Additional Efforts Could Increase Municipal Recycling
A letter report issued by the Government Accountability Office with an abstract that begins "Although recycling can generate environmental and economic benefits, the national recycling rate has increased only slightly since 2000, according to the Environmental Protection Agency (EPA). While local governments have the primary role in operating recycling programs, EPA and the Department of Commerce (Commerce) have some legal responsibilities for encouraging recycling. GAO was asked to (1) identify key practices cities are using to increase recycling, (2) describe what EPA and Commerce are doing to encourage recycling, and (3) identify federal policy options that could help increase recycling. GAO interviewed recycling coordinators in 11 large cities about key practices and 13 additional recycling stakeholders about policy options. GAO selected both groups based on geographic representation and recycling expertise, among other factors."
Date:
December 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Long-Term Care Insurance: Federal Program Has a Unique Profit Structure and Faced a Significant Marketing Challenge
A letter report issued by the Government Accountability Office with an abstract that begins "Spending on long-term care services--about $193 billion in 2004--is expected to rise. In 2000, Congress passed the Long-Term Care Security Act, requiring the federal government to offer long-term care insurance. To do so, the Office of Personnel Management (OPM) contracted with Long Term Care Partners LLC (Partners) to create the Federal Long Term Care Insurance Program. This is the second of two reports required by the act on the competitiveness of the federal program. GAO's March 31, 2006, report, Long-Term Care Insurance: Federal Program Compared Favorably with Other Products, and Analysis of Claims Trend Could Inform Future Decisions (GAO-06-401), found that the federal program's benefits and premiums compared favorably with other plans, but enrollment and claims experience--the amount and number of claims payments--were lower than Partners expected. In this report, GAO compared the federal program's profit structure and marketing efforts with those of other plans and updated its analysis of the program's claims experience. GAO reviewed the contract between OPM and Partners and interviewed OPM, Partners, and insurance carrier officials, as well as actuaries and industry experts. GAO also analyzed data on claim payments for the …
Date:
December 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Information Security: Coordination of Federal Cyber Security Research and Development
A letter report issued by the Government Accountability Office with an abstract that begins "Research and development (R&D) of cyber security technology is essential to creating a broader range of choices and more robust tools for building secure, networked computer systems in the federal government and in the private sector. The National Strategy to Secure Cyberspace identifies national priorities to secure cyberspace, including a federal R&D agenda. GAO was asked to identify the (1) federal entities involved in cyber security R&D; (2) actions taken to improve oversight and coordination of federal cyber security R&D, including developing a federal research agenda; and (3) methods used for technology transfer at agencies with significant activities in this area. To do this, GAO examined relevant laws, policies, budget documents, plans, and reports."
Date:
September 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Foreign Assistance: Recent Improvements Made, but USAID Should Do More to Help Ensure Aid Is Not Provided for Terrorist Activities in West Bank and Gaza
Correspondence issued by the Government Accountability Office with an abstract that begins "The United States has worked for decades to achieve a resolution to the Israeli-Palestinian conflict through initiatives such as the 1993 Oslo Accords and the more recent 2003 Roadmap for Peace. During fiscal years 1993 through 2005, the United States provided more than $2 billion in assistance to Palestinians in the West Bank and Gaza, including nearly $275 million in fiscal year 2005, to help achieve this goal. In particular, the 2005 assistance was provided to support the president of the Palestinian Authority, elected in January 2005, and to facilitate the Israeli disengagement from parts of the West Bank and Gaza, among other things. This assistance, primarily administered by the U.S. Agency for International Development (USAID), has been directed mainly toward five development sectors: economic growth, water and infrastructure, democracy and governance, health, and higher education. In recent years, the United States has taken several steps to help ensure that U.S. resources, including its aid to the West Bank and Gaza, do not support terrorist activities. On September 23, 2001, President Bush issued an executive order prohibiting the support of any organization or individuals that have been designated …
Date:
September 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Next Generation Air Transportation System: Preliminary Analysis of the Joint Planning and Development Office's Planning, Progress, and Challenges
Testimony issued by the Government Accountability Office with an abstract that begins "The health of our nation's air transportation system is critical to our citizens and economy. However, the current approach to managing air transportation is becoming increasingly inefficient and operationally obsolete. In 2003, Congress created the Joint Planning and Development Office (JPDO) to coordinate the federal and nonfederal stakeholders necessary to plan and implement a transition from the current air transportation system to the "next generation air transportation system" (NGATS). JPDO, although housed within the Federal Aviation Administration (FAA), has seven partner agencies: the Departments of Transportation, Commerce, Defense, and Homeland Security; FAA; the National Aeronautics and Space Administration (NASA); and the White House Office of Science and Technology Policy. This testimony provides preliminary results from GAO's ongoing study of the status of JPDO's efforts. GAO provides information on (1) the extent to which JPDO is facilitating the federal interagency collaboration and aligning the human and financial resources needed to plan and implement the NGATS, (2) the actions taken by JPDO to adequately involve stakeholders in the planning process, and (3) the extent to which JPDO is conducting the technical planning needed to develop the NGATS."
Date:
March 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Homeland Security: The Status of Strategic Planning in the National Capital Region
Testimony issued by the Government Accountability Office with an abstract that begins "Congress asked GAO to provide comments on the National Capital Region's (NCR) strategic plan. GAO reported on NCR strategic planning, among other issues, in May 2004 and September 2004, testified before the House Committee on Government Reform in June 2004, and testified before the Subcommittee on Oversight of Government Management, the Federal Workforce, and the District of Columbia in July 2005. In this testimony, we addressed completion of the NCR strategic plan, national and regional priorities, and strengthening any plan that is developed."
Date:
March 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Financial Management Systems: DHS Has an Opportunity to Incorporate Best Practices in Modernization Efforts
Testimony issued by the Government Accountability Office with an abstract that begins "Over the years, GAO has reported on various agencies' financial management system implementation failures. GAO's recent report (GAO-06-184) discusses some of the most significant problems previously identified with agencies' financial management system modernization efforts. For today's hearing, GAO was asked to provide its perspectives on the importance of the Department of Homeland Security (DHS) following best practices in developing and implementing its new financial management systems and avoiding the mistakes of the past. GAO's testimony (1) discusses the recurring problems identified in agencies' financial management systems development and implementation efforts, (2) points out key financial management system modernization challenges at DHS, and (3) highlights the building blocks that form the foundation for successful financial management system implementation efforts."
Date:
March 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Passenger Rail Security: Evaluating Foreign Security Practices and Risk Can Help Guide Security Efforts
Testimony issued by the Government Accountability Office with an abstract that begins "The July 2005 bombing attacks on London's subway system dramatically revealed the vulnerability of passenger rail systems worldwide to terrorist attacks and demonstrated the need for an increased focus on security for these systems. This testimony, which is based primarily on GAO's September 2005 report on passenger rail security (GAO-05-851), provides information on (1) the security practices that domestic and selected foreign rail transit operators have implemented to mitigate risks and enhance security; (2) the Department of Homeland Security's (DHS) and the Department of Transportation's (DOT) funding of rail transit security and use of risk management in funding decisions; and (3) the steps DHS and DOT have taken to improve coordination on rail transit security matters. As part of its 2005 report, GAO contacted 32 U.S. rail transit operators and 13 passenger rail operators in seven European and Asian countries."
Date:
March 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Undeclared Hazardous Materials: New DOT Efforts May Provide Additional Information on Undeclared Shipments
A letter report issued by the Government Accountability Office with an abstract that begins "More than 3 billion tons of regulated hazardous materials (hazmat)--including explosive, poisonous, corrosive, flammable, and radioactive materials--are transported in the United States each year. When these materials are properly packaged, labeled, and stowed, they can be transported safely, but when they are not, they can pose significant threats to transportation workers, emergency responders, and the general public because of the potential for accidents and incidents. Moreover, since the terrorist attacks of September 11, 2001, the security of such shipments, especially those that can be used as weapons of mass destruction, has attracted the attention of the transportation community, government officials, and emergency responders. In the wrong hands, hazardous materials could pose a significant security threat, and it is likely that terrorists who seek to use hazardous materials to harm Americans would move those materials as undeclared shipments. Federal officials are aware that undeclared shipments of hazmat occur and can have serious consequences. Federal hazmat experts believe that the most frequent explanations for undeclared shipments are (1) shipper's lack of knowledge--an unawareness or misunderstanding of the requirements for properly declaring and transporting hazmat--and (2) economic--an attempt to …
Date:
March 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Grants Management: Enhancing Performance Accountability Provisions Could Lead to Better Results
A letter report issued by the Government Accountability Office with an abstract that begins "Maximizing the extent to which grants achieve their long-term performance goals is critical to successfully addressing the challenges of the 21st century. While performance accountability mechanisms are fairly new to federal grants, they have been used in contracts for some time and lessons learned have begun to inform federal grant design. Given this, GAO was asked to examine (1) challenges to performance accountability in federal grants, (2) mechanisms being used to improve grant performance, and (3) strategies the federal government can use to encourage the use of these mechanisms. GAO performed a content analysis of relevant literature and interviewed experts. To illustrate the mechanisms and strategies found in the literature, GAO used examples from the literature and selected additional case illustrations--two federal grant programs (vocational education and child support enforcement) and two nonfederal contracts--for further study."
Date:
September 29, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library