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Tax Administration: Most Filing Season Services Continue to Improve, but Opportunities Exist for Additional Savings (open access)

Tax Administration: Most Filing Season Services Continue to Improve, but Opportunities Exist for Additional Savings

A letter report issued by the Government Accountability Office with an abstract that begins "In 2006, the Internal Revenue Service (IRS) spent about 38 percent of its $10.8 billion budget on processing returns and providing taxpayer assistance. GAO was asked to (1) assess IRS's 2006 filing season performance processing paper and electronically filed tax returns and providing telephone, Web site, and face-to-face assistance relative to 2006 goals and prior years' performance; (2) identify potential cost savings or other improvements; and (3) report on the status of IRS's Taxpayer Assistance Blueprint (TAB). To address these issues, GAO collected relevant information from IRS and other sources, reviewed performance measures and past filing season assessments, and interviewed officials."
Date: November 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
USDA Conservation Programs: Stakeholder Views on Participation and Coordination to Benefit Threatened and Endangered Species and Their Habitats (open access)

USDA Conservation Programs: Stakeholder Views on Participation and Coordination to Benefit Threatened and Endangered Species and Their Habitats

A letter report issued by the Government Accountability Office with an abstract that begins "Authorization for several conservation programs administered by the U.S. Department of Agriculture (USDA) expires in 2007, raising questions about how these programs may be modified, including how they can better support conservation of threatened and endangered species. Private landowners receive funding under these programs to implement conservation projects directed at several resource concerns, including threatened and endangered species. In this report, GAO discusses (1) stakeholder views on the incentives and disincentives to participating in USDA programs for the benefit of threatened and endangered species and their suggestions for addressing identified disincentives and (2) coordination efforts by USDA and the U.S. Fish and Wildlife Service (FWS) to benefit threatened and endangered species. In performing this work, GAO conducted telephone surveys with a nonprobability sample of over 150 federal and nonfederal officials and landowners."
Date: November 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Company Formations: Minimal Ownership Information Is Collected and Available (open access)

Company Formations: Minimal Ownership Information Is Collected and Available

Testimony issued by the Government Accountability Office with an abstract that begins "Companies, which are the basis of most commercial activities in market-based economies, may be used for illicit as well as legitimate purposes. Because companies can be used to hide activities such as money laundering, some states have been criticized for requiring too little information about companies when they are formed, especially concerning owners. This testimony draws on GAO's April 2006 report Company Formations: Minimal Ownership Information Is Collected and Available (GAO-06-376), which addressed (1) the information states and other parties collect on companies, (2) law enforcement concerns about the role of companies in illicit activities and the information available on owners, and (3) the implications of collecting more ownership information. GAO surveyed all 50 states and the District of Columbia, reviewed state laws, and interviewed a variety of industry, law enforcement, and other government officials."
Date: November 14, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Homeland Security: Agriculture Specialists' Views of Their Work Experiences After Transfer to DHS (open access)

Homeland Security: Agriculture Specialists' Views of Their Work Experiences After Transfer to DHS

Correspondence issued by the Government Accountability Office with an abstract that begins "The Homeland Security Act of 2002 transferred responsibility for certain port inspections from the U.S. Department of Agriculture's (USDA) Animal and Plant Health Inspection Service (APHIS) to the newly created Department of Homeland Security's (DHS) Customs and Border Protection (CBP). Specifically, the act transferred the responsibility for inspecting passengers, baggage, cargo, and mail entering the country in airplanes, ships, trucks, and railcars for prohibited agricultural materials that may serve as carriers of foreign pests and diseases. USDA estimates that these biological invaders cost the American economy tens of billions of dollars annually in lower crop values, eradication programs, and emergency payments to farmers. Beginning in March 2003, more than 1,800 agriculture specialists who had formerly reported to USDA became CBP employees, as CBP incorporated the protection of U.S. agriculture into its primary antiterrorism mission. In addition to protecting U.S. agriculture, CBP's mission is to detect and prevent terrorists and terrorist weapons from entering the United States, interdict illegal drugs and other contraband, and apprehend individuals who are attempting to enter the United States illegally. Responding to congressional concerns that the transfer of agricultural inspections to CBP could shift …
Date: November 14, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Improper Payments: Agencies' Fiscal Year 2005 Reporting under the Improper Payments Information Act Remains Incomplete (open access)

Improper Payments: Agencies' Fiscal Year 2005 Reporting under the Improper Payments Information Act Remains Incomplete

A letter report issued by the Government Accountability Office with an abstract that begins "Fiscal year 2005 marked the second year that executive agencies were required to report improper payment information under the Improper Payments Information Act of 2002 (IPIA). As a steward of taxpayer dollars, the federal government is accountable for how its agencies and grantees spend billions of taxpayer dollars and is responsible for safeguarding those funds against improper payments. GAO was asked to determine the progress agencies have made in their improper payment reporting and the total amount of improper payments recouped through recovery auditing. To accomplish this, GAO reviewed improper payment information reported by 35 agencies in their fiscal year 2005 performance and accountability or annual reports."
Date: November 14, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Analysis of Data for Exports Regulated by the Department of Commerce (open access)

Analysis of Data for Exports Regulated by the Department of Commerce

Correspondence issued by the Government Accountability Office with an abstract that begins "In light of the September 2001 terror attacks, we were asked to examine the Department of Commerce's Bureau of Industry and Security's (BIS) dual-use export control system. We reported our findings in a June 26, 2006, report, saying that BIS has not systematically evaluated the overall effectiveness and efficiency of the dual-use export control system. Specifically, we reported that BIS has not conducted comprehensive analyses of available data about items that have actually been exported from the United States. We made several recommendations in that report, including that Commerce should use the available data to evaluate the system's effectiveness. Because we had difficulty obtaining data on actual exports from Commerce, we were unable to provide specific details about these data in time for our June 2006 report. We have since obtained the data and are now transmitting to Congress our analysis of the data for 2004 and 2005."
Date: November 13, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
End-Stage Renal Disease: Bundling Medicare's Payment for Drugs with Payment for All ESRD Services Would Promote Efficiency and Clinical Flexibility (open access)

End-Stage Renal Disease: Bundling Medicare's Payment for Drugs with Payment for All ESRD Services Would Promote Efficiency and Clinical Flexibility

A letter report issued by the Government Accountability Office with an abstract that begins "Medicare covers dialysis--a process that removes excess fluids and toxins from the bloodstream--for most individuals with end-stage renal disease (ESRD), a condition of permanent kidney failure. The Centers for Medicare & Medicaid Services (CMS) pays for certain dialysis services under a type of bundled rate, called a composite rate, and, for certain dialysis-related drugs, pays a separate rate per dose each time the drug is administered. These drugs are referred to as "separately billable" and are paid at 6 percent above manufacturers' average sales price (ASP). Recently, the Congress required CMS to explore the creation of a bundled payment for all ESRD services, including separately billable drugs. GAO was asked to examine (1) recent changes in payments for ESRD services, (2) the ASP payment method of setting rates for separately billable ESRD drugs, and (3) CMS efforts to develop a bundled payment method that includes all ESRD drugs. GAO obtained information for this study from CMS, the U.S. Renal Data System, ESRD experts, and previously issued GAO reports."
Date: November 13, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Global War On Terrorism: Fiscal Year 2006 Obligation Rates Are Within Funding Levels and Significant Multiyear Procurement Funds Will Likely Remain Available for Use in Fiscal Year 2007 (open access)

Global War On Terrorism: Fiscal Year 2006 Obligation Rates Are Within Funding Levels and Significant Multiyear Procurement Funds Will Likely Remain Available for Use in Fiscal Year 2007

A letter report issued by the Government Accountability Office with an abstract that begins "Because of broad congressional interest, GAO is examining the costs of military operations in support of the Global War on Terrorism (GWOT) under the Comptroller General's authority to conduct evaluations on his own initiative. In September 2005, GAO reported the Department of Defense (DOD) cannot ensure reported GWOT obligations are complete, reliable, and accurate, and recommended improvements. In this report, GAO (1) compared supplemental and annual appropriations identified for GWOT in fiscal year 2006 to the military services' reported obligations as of June 2006 and their cost projections for the remainder of the fiscal year, and (2) examined DOD's efforts to improve the reliability of GWOT obligation data. For this engagement, GAO analyzed fiscal year 2006 GWOT related appropriations and reported obligations, and DOD's corrective actions."
Date: November 13, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Intercity Passenger Rail: National Policy and Strategies Needed to Maximize Public Benefits from Federal Expenditures (open access)

Intercity Passenger Rail: National Policy and Strategies Needed to Maximize Public Benefits from Federal Expenditures

A letter report issued by the Government Accountability Office with an abstract that begins "Intercity passenger rail service is at a critical juncture in the United States. Amtrak, the current service provider, requires $1 billion a year in federal subsidies to stay financially viable but cannot keep pace with its deteriorating infrastructure. At the same time, the federal government faces growing fiscal challenges. To assist the Congress, GAO reviewed (1) the existing U.S. system and its potential benefits, (2) how foreign countries have handled passenger rail reform and how well the United States is positioned to consider reform, (3) challenges inherent in attempting reform efforts, and (4) potential options for the federal role in intercity passenger rail. GAO analyzed data on intercity passenger rail performance and studied reform efforts in Canada, France, Germany, Japan, and the United Kingdom."
Date: November 13, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Next Generation Air Transportation System: Progress and Challenges Associated with the Transformation of the National Airspace System (open access)

Next Generation Air Transportation System: Progress and Challenges Associated with the Transformation of the National Airspace System

A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, Congress created the Joint Planning and Development Office (JPDO) to plan for and coordinate, with federal and nonfederal stakeholders, a transformation from the current air traffic control system to the "next generation air transportation system" (NGATS) by 2025. Housed within the Federal Aviation Administration (FAA), JPDO 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. FAA will have primary responsibility for implementing NGATS. This report addresses (1) the status of JPDO's efforts to plan for NGATS, (2) the key challenges facing JPDO, and (3) the key challenges facing FAA as it implements the transformation. To address these issues, GAO reviewed relevant documents, interviewed agency officials and stakeholders, and conducted an expert panel."
Date: November 13, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Prevalence of Domestic Violence, Sexual Assault, Dating Violence, and Stalking (open access)

Prevalence of Domestic Violence, Sexual Assault, Dating Violence, and Stalking

Correspondence issued by the Government Accountability Office with an abstract that begins "In hearings conducted between 1990 and 1994, Congress noted that violence against women was a problem of national scope and that the majority of crimes associated with domestic violence, sexual assault, and stalking were perpetrated against women. These hearings culminated in the enactment of the Violence Against Women Act (VAWA) in 1994 to address these issues on a national level. VAWA established grant programs within the Departments of Justice (DOJ) and Health and Human Services (HHS) for state, local, and Indian tribal governments and communities. These grants have various purposes, such as providing services to victims and training for law enforcement officers and prosecutors. The 2006 reauthorization of VAWA expanded existing grant programs and added new programs addressing, among other things, young victims, the housing and economic needs of victims, and the health care system's response to domestic violence, dating violence, sexual assault, and stalking. Although criminal justice, health, and domestic violence experts believe that valid and reliable estimates have the potential to be of use to policy makers, service providers, and researchers, there are concerns that current crime statistics do not provide a full assessment of the …
Date: November 13, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Darfur Crisis: Death Estimates Demonstrates Severity of Crisis, but Their Accuracy and Credibility Could Be Enhanced (open access)

Darfur Crisis: Death Estimates Demonstrates Severity of Crisis, but Their Accuracy and Credibility Could Be Enhanced

A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, violent conflict in Darfur, Sudan, broke out between rebel groups and government troops and government-supported Arab militias. While few would dispute that many thousands of Darfur civilians have died, less consensus exists about the total number of deaths attributable to the crisis. Estimates by the Department of State (State) and other parties report death tolls up to about 400,000 for varying populations and periods of time between February 2003 and August 2005. Based on the views of experts convened by GAO and the National Academy of Sciences, interviews with estimate authors, and a review of relevant literature, this report (1) evaluates six Darfur death estimates, (2) identifies general challenges to estimating deaths in such crises, and (3) discusses measures to improve death estimates."
Date: November 9, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Darfur Crisis: Progress in Aid and Peace Monitoring Threatened by Ongoing Violence and Operational Challenges (open access)

Darfur Crisis: Progress in Aid and Peace Monitoring Threatened by Ongoing Violence and Operational Challenges

A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, violent conflict in Darfur, Sudan broke out between rebel groups, government troops, and government-supported Arab militias, known as the Janjaweed. The conflict has displaced about 2 million Darfurians and has so affected over 1.9 million others that they require assistance. Since October 2003, the U.S. government has provided humanitarian assistance in Darfur and supported African Union Mission in Sudan's (AMIS) efforts to fulfill a peace support mandate. This report reviews (1) U.S. humanitarian assistance provided to Darfur and the challenges that have been encountered and (2) African Union efforts to fulfill its mandate and challenges that have affected these efforts."
Date: November 9, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: Tailored Approach Needed to Improve Service Acquisition Outcomes (open access)

Defense Acquisitions: Tailored Approach Needed to Improve Service Acquisition Outcomes

A letter report issued by the Government Accountability Office with an abstract that begins "Department of Defense (DOD) obligations for service contracts rose from $82.3 billion in fiscal year 1996 to $141.2 billion in fiscal year 2005. DOD is becoming increasingly more reliant on the private sector to provide a wide range of services, including those for critical information technology and mission support. DOD must maximize its return on investment and provide the warfighter with needed capabilities and support at the best value for the taxpayer. GAO examined DOD's approach to managing services in order to (1) identify the key factors DOD should emphasize to improve its management of services and (2) assess the extent to which DOD's current approach exhibited these factors."
Date: November 9, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
FAA's Proposed Plan for Implementing a Reliability Centered Maintenance Process for Air Traffic Control Equipment (open access)

FAA's Proposed Plan for Implementing a Reliability Centered Maintenance Process for Air Traffic Control Equipment

Correspondence issued by the Government Accountability Office with an abstract that begins "The Federal Aviation Administration's (FAA) Air Traffic Organization (ATO) is responsible for maintaining approximately 40,000 pieces of air traffic control equipment, such as radars, navigation beacons, communication systems, and instrument landing systems that are essential to the safe operation of the national airspace system (NAS). Currently, ATO engineers and technicians conduct routine maintenance, periodic inspections, and performance checks on air traffic control equipment to ensure that it functions properly. Recently, ATO identified another process called reliability centered maintenance (RCM) that it plans to add to the other methods it uses to maintain the equipment. RCM is a data-driven, analytical process used to determine the most value-added maintenance requirements that are needed to keep equipment functioning properly. RCM processes are used by federal and private organizations because they reduce unnecessary maintenance. ATO believes that RCM's data-driven analyses for identifying maintenance needs, combined with the equipment manufacturers' maintenance recommendations and engineers' knowledge of the air traffic control equipment, will enhance the ways that ATO maintains the equipment. Senate Report 109-109, which accompanied the Fiscal Year 2006 Appropriations Act for the Department of Transportation, asked us to analyze FAA's plans to …
Date: November 9, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Financial Audit: IRS's Fiscal Years 2006 and 2005 Financial Statements (open access)

Financial Audit: IRS's Fiscal Years 2006 and 2005 Financial Statements

A letter report issued by the Government Accountability Office with an abstract that begins "Because of the significance of Internal Revenue Service (IRS) collections to overall federal receipts and, in turn, to the consolidated financial statements of the U.S. government, which GAO is required to audit, and Congress's interest in financial management at IRS, GAO audits IRS's financial statements annually to determine whether (1) the financial statements are reliable and (2) IRS management maintained effective internal controls. GAO also tests IRS's compliance with selected provisions of significant laws and regulations and its financial systems' compliance with the Federal Financial Management Improvement Act of 1996 (FFMIA)."
Date: November 9, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Immigration Benefits: Fifteenth Report Required by the Haitian Refugee Immigration Fairness Act of 1998 (open access)

Immigration Benefits: Fifteenth Report Required by the Haitian Refugee Immigration Fairness Act of 1998

Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to certain requirements of the Haitian Refugee Immigration Fairness Act (HRIFA) of 1998 that authorized certain Haitian nationals and their dependents to apply to adjust their status to lawful permanent residence. Section 902 (k) of the act requires the Comptroller General to report every 6 months on the number of Haitian nationals who have applied and been approved to adjust their status to lawful permanent residence. The reports are to contain a breakdown of the number of Haitians who applied and the number who were approved as asylum applicants, parolees, children without parents, orphaned children, or abandoned children; or as the eligible dependents of these applicants, including spouses, children, and unmarried sons or daughters. Reports are to be provided until all applications have been finally adjudicated. This is our fifteenth report. Our objectives for this report were to determine (1) the number and categories of applicants who filed applications with USCIS or EOIR and (2) the number and categories of applicants whose applications were approved by United States Citizenship and Immigration Services (USCIS) or the Executive Office for Immigration Review (EOIR)."
Date: November 9, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
NASA's System for Tracking Foreign Contracts and Subcontracts (open access)

NASA's System for Tracking Foreign Contracts and Subcontracts

Correspondence issued by the Government Accountability Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) is the nation's leading research and development organization in the fields of space and aeronautics. Each year, NASA spends almost 90 percent of its annual budget on the acquisition of supplies and services in order to fulfill the agency's mission to pioneer the future in space exploration, scientific discovery, and aeronautics research. NASA purchases these supplies and services from both U.S. and foreign contractors. Although most contracts were awarded to U.S. contractors, NASA, in fiscal year 2004, also awarded contracts to vendors in 23 countries. The National Aeronautics and Space Administration Authorization Act of 2005 requires the NASA Administrator to annually report to Congress on NASA's contracts and subcontracts performed overseas and purchases from foreign entities. The report should also indicate contracts and subcontracts and their dollar values for goods and services that are only available from foreign sources as well as items and their dollar values for which the Buy American Act was waived pursuant to obligations of the United States under international agreements. According to the reporting requirement, the first annual report is due no later than January 2007. …
Date: November 9, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Department of State Contract for Security Installation at Embassies (open access)

Department of State Contract for Security Installation at Embassies

Correspondence issued by the Government Accountability Office with an abstract that begins "In March 2003, the Department of State (State) awarded a sole-source contract to EmbSEC, a Virginia limited liability corporation, for work at U.S. embassies. The contract currently has a ceiling price of $354 million. The contractor is required to install and maintain technical security equipment, such as alarms, cameras, and controlled-access equipment; establish X-ray capability for special projects; and maintain and repair physical security products. The contractor also procures equipment and materials and operates the warehouse where they are stored. EmbSEC was created as a joint venture, mentor/protege partnership under the Small Business Administration's (SBA) 8(a) business development program. A joint venture in the 8(a) program is an agreement between an 8(a) participant and one or more businesses to work together on a specific 8(a) contract. SBA regulations state that the purpose of the mentor/protege relationship is to enhance the capabilities of the protege and to improve its ability to successfully compete for contracts. The EmbSEC joint venture is comprised of RDR, Inc., the mentor, and BP International (BPI), the protege, an 8(a) firm at the time the contract was awarded. The terms of the EmbSEC joint venture …
Date: November 8, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Freight Railroads: Highlights of GAO Report on Freight Rail Industry Performance, Competition, and Capacity (open access)

Freight Railroads: Highlights of GAO Report on Freight Rail Industry Performance, Competition, and Capacity

Correspondence issued by the Government Accountability Office with an abstract that begins "Over 25 years ago, Congress transformed federal freight rail transportation policy. At that time, after almost 100 years of economic regulation, the railroad industry was in serious economic decline, with rising costs, losses, and bankruptcies. In response, Congress passed the Railroad Revitalization and Regulatory Reform Act of 1976 and the Staggers Rail Act of 1980. Together, these pieces of legislation substantially deregulated the railroad industry. Since the passage of the Staggers Rail Act in 1980, we have issued several reports on the freight railroad industry. In October 2006, we issued our most recent report on the freight rail industry. The objectives of this report were to determine (1) the changes that have occurred in the freight railroad industry since the enactment of the Staggers Rail Act, including changes in rail rates and competition in the industry; (2) the actions STB has taken to address concerns about competition and captivity and any alternative approaches that could be considered to address remaining concerns; and (3) the projections for freight traffic demand over the next 15 to 25 years, the freight railroad industry's ability to meet that demand, and potential federal …
Date: November 8, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Intellectual Property: Strategy for Targeting Organized Piracy (STOP) Requires Changes for Long-Term Success (open access)

Intellectual Property: Strategy for Targeting Organized Piracy (STOP) Requires Changes for Long-Term Success

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. government efforts to protect and enforce intellectual property (IP) rights are crucial to preventing billions of dollars in losses and mitigating health and safety risks from trade in counterfeit and pirated goods. These efforts are coordinated through the National Intellectual Property Law Enforcement Coordination Council (NIPLECC), created by Congress in 1999, and the Strategy for Targeting Organized Piracy (STOP), initiated by the Bush administration in 2004. This report describes the evolution of NIPLECC and STOP, assesses the extent to which STOP addresses the desirable characteristics of an effective national strategy, and evaluates the challenges to implementing a strategy for protecting and enforcing IP rights. GAO examined relevant documents, interviewed agency and industry officials, and assessed STOP using criteria previously developed by GAO."
Date: November 8, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
State Department Contract for Security Installation at Embassies Awarded to 8(a) Joint Venture (open access)

State Department Contract for Security Installation at Embassies Awarded to 8(a) Joint Venture

Correspondence issued by the Government Accountability Office with an abstract that begins "In March 2003, the Department of State (State) awarded a sole-source contract to EmbSEC, a Virginia limited liability corporation, for work at U.S. embassies. The contract currently has a ceiling price of $354 million. The contractor is required to install and maintain technical security equipment, such as alarms, cameras, and controlled-access equipment; establish X-ray capability for special projects; and maintain and repair physical security products. The contractor also procures equipment and materials and operates the warehouse where they are stored. EmbSEC was created as a joint venture, mentor/protege partnership under the Small Business Administration's (SBA) 8(a) business development program. A joint venture in the 8(a) program is an agreement between an 8(a) participant and one or more businesses to work together on a specific 8(a) contract. SBA regulations state that the purpose of the mentor/protege relationship is to enhance the capabilities of the protege and to improve its ability to successfully compete for contracts. The EmbSEC joint venture is comprised of RDR, Inc., the mentor, and BP International (BPI), the protege, an 8(a) firm at the time the contract was awarded. State had awarded 8(a) contracts to RDR …
Date: November 8, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Financial Audit: Bureau of the Public Debt's Fiscal Years 2006 and 2005 Schedules of Federal Debt (open access)

Financial Audit: Bureau of the Public Debt's Fiscal Years 2006 and 2005 Schedules of Federal Debt

A letter report issued by the Government Accountability Office with an abstract that begins "GAO is required to audit the consolidated financial statements of the U.S. government. Due to the significance of the federal debt held by the public to the governmentwide financial statements, GAO has also been auditing the Bureau of the Public Debt's (BPD) Schedules of Federal Debt annually. The audit of these schedules is done to determine whether, in all material respects, (1) the schedules are reliable and (2) BPD management maintained effective internal control relevant to the Schedule of Federal Debt. Further, we test compliance with selected provisions of significant laws related to the Schedule of Federal Debt. Federal debt managed by BPD consists of Treasury securities held by the public and by certain federal government accounts, referred to as intragovernmental debt holdings. The level of debt held by the public reflects how much of the nation's wealth has been absorbed by the federal government to finance prior federal spending in excess of federal revenues. Intragovernmental debt holdings represent balances of Treasury securities held by federal government accounts, primarily federal trust funds such as Social Security, that typically have an obligation to invest their excess annual …
Date: November 7, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes (open access)

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

Correspondence issued by the Government Accountability Office with an abstract that begins "We assisted the Department of Transportation (DOT) in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2006, is supported by the underlying records. As agreed with the DOT Office of Inspector General, we evaluated fiscal year 2006 activity affecting distributions to the AATF. In performing the agreed-upon procedures, we conducted our work in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance for performing and reporting the results of agreed-upon procedures. The adequacy of the procedures to meet DOT's objectives is the department's responsibility, and we make no representation in that respect. The procedures we agreed to perform were related to (1) detailed tests of transactions that represent the underlying basis of amounts distributed to the AATF, (2) Internal Revenue Service's (IRS) quarterly AATF certifications, (3) Department of the Treasury's Financial Management Service adjustments to the AATF during fiscal year 2006, (4) IRS's precertification of receipts for each quarter completed in fiscal year …
Date: November 3, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library