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Iran: U.S. Concerns and Policy Responses
Much of the debate over U.S. policy toward Iran has centered on the nature of the current regime; some believe that Iran, a country of about 70 million people, is a threat to U.S. interests because hardliners in Iran's regime dominate and set a policy direction intended to challenge U.S. influence and allies in the region. President George W. Bush, in his January 29, 2002, State of the Union message, labeled Iran part of an "axis of evil" along with Iraq and North Korea. This report discusses how the Obama Administration differs from the Bush Administration regarding strategy in Iran relations. This report also discusses the current political state of Iran, including incidents of violence and unrest.
Date:
July 10, 2009
Creator:
Katzman, Kenneth
Object Type:
Report
System:
The UNT Digital Library
Senior Recital: 2009-04-10 - Chris Ryan Williams, composer
Access:
Use of this item is restricted to the UNT Community
A composition recital presented in partial fulfillment of the degree Bachelor of Music in Composition.
Date:
April 10, 2009
Creator:
Williams, Chris Ryan
Object Type:
Sound
System:
The UNT Digital Library
Bureau of Prisons: Methods for Cost Estimation Largely Reflect Best Practices, but Quantifying Risks Would Enhance Decision Making
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Justice's (DOJ) Federal Bureau of Prisons (BOP) is responsible for the custody and care of about 209,000 federal inmates--a population which has grown by 44 percent over the last decade. In fiscal years 2008 and 2009, the President requested additional funding for BOP because costs for key operations were at risk of exceeding appropriated funding levels. Government Accountability Office (GAO) was congressionally directed to examine (1) how BOP estimates costs when developing its annual budget request to DOJ; (2) the extent to which BOP's methods for estimating costs follow established best practices; and (3) the extent to which BOP's costs for key operations exceeded requested funding levels identified in the President's budget in recent years, and how this has affected BOP's ability to manage its growing inmate population. In conducting our work, GAO analyzed BOP budget documents, interviewed BOP and DOJ officials, and compared BOP's cost estimation documentation to criteria in GAO's Cost Estimating and Assessment Guide."
Date:
November 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Telecommunications: FCC Needs to Improve Oversight of Wireless Phone Service
A letter report issued by the Government Accountability Office with an abstract that begins "Americans increasingly rely on wireless phones, with 35 percent of households now primarily or solely using them. Under federal law, the Federal Communications Commission (FCC) is responsible for fostering a competitive wireless marketplace while ensuring that consumers are protected from harm. States also have authority to oversee some aspects of service. As requested, this report discusses consumers' satisfaction and problems with wireless phone service and FCC's and state utility commissions' efforts to oversee this service. To conduct this work, Government Accountability Office (GAO) surveyed 1,143 adult wireless phone users from a nationally representative, randomly selected sample; surveyed all state utility commissions; and interviewed and analyzed documents obtained from FCC and stakeholders representing consumers, state agencies and officials, and the industry."
Date:
November 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
United States Merchant Marine Academy: Internal Control Weaknesses Resulted in Improper Sources and Uses of Funds; Some Corrective Actions Are Under Way
A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Merchant Marine Academy (Academy), a component of the Department of Transportation's Maritime Administration (MARAD), is one of five U.S. service academies. The Academy is affiliated with 14 non-appropriated fund instrumentalities (NAFI) and two foundations. GAO was asked to determine whether there (1) were any potentially improper or questionable sources and uses of funds by the Academy, including transactions with its affiliated organizations; (2) was an effective control environment with key controls in place over the Academy's sources and uses of funds; and (3) were any actions taken, under way, or planned to improve controls and accountability. GAO analyzed selected transactions from fiscal years 2006, 2007, and 2008 to identify improper or questionable sources and uses of funds and reviewed documents and interviewed cognizant officials to assess the Academy's internal controls, and identify corrective actions to improve controls."
Date:
August 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Human Capital: Opportunities Exist to Build on Recent Progress to Strengthen DOD's Civilian Human Capital Strategic Plan
A letter report issued by the Government Accountability Office with an abstract that begins "Having the right number of civilian personnel with the right skills is critical to achieving the Department of Defense's (DOD) mission. With more than 50 percent of its civilian workforce (about 700,000 civilians) eligible to retire in the next few years, DOD may be faced with deciding how to fill numerous mission-critical positions--some involving senior leadership. The National Defense Authorization Act (NDAA) for Fiscal Year (FY) 2006 requires DOD to develop a strategic human capital plan, update it annually through 2010, and address eight requirements. GAO previously found that DOD's 2007 plan did not meet most requirements. The 2007 NDAA added nine requirements to the annual update to shape DOD's senior leader workforce. GAO was asked to assess the extent to which DOD's 2008 update addressed (1) the 2006 human capital planning requirements, (2) the 2007 senior leader requirements, and (3) key factors that may affect civilian workforce planning. GAO analyzed the update, compared it with the requirements, and reviewed factors identified in the update and prior GAO work."
Date:
February 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Latin America and the Caribbean: Fact Sheet on Leaders and Elections
This fact sheet tracks the current heads of government in Central and South America, Mexico, and the Caribbean. It provides the dates of the last and next elections for the head of government and the national independence date for each country.
Date:
March 10, 2009
Creator:
Gomez-Granger, Julissa & Sullivan, Mark P.
Object Type:
Report
System:
The UNT Digital Library
Smithsonian Institution: Implementation of Governance Reforms is Progressing, but Work Remains
Correspondence issued by the Government Accountability Office with an abstract that begins "The Smithsonian Institution (Smithsonian) is the world's largest museum complex. Its funding comes from its own private trust fund assets and federal appropriations. The Smithsonian Board of Regents, the Smithsonian's governing body, is responsible for the long-term stewardship of the Smithsonian. In recent years, GAO and others have documented significant governance and accountability breakdowns at the Smithsonian, which could ultimately put funding and the organization's credibility at risk. In 2007 the Board of Regents Governance Committee released a report recommending 42 governance reforms. In May 2008 GAO found that the Board of Regents had implemented 30 of these 42 reforms. GAO also made 4 additional recommendations. In response to a congressional mandate, this report provides an update on the status of the Smithsonian's implementation of governance reforms recommended by the Board of Regents Governance Committee and GAO. The work for this report is based on analysis of Smithsonian documents, interviews with Smithsonian officials, and a GAO report on Smithsonian governance (GAO-08-632). GAO is not making any new recommendations. The Smithsonian and the Board of Regents concurred with the findings of this report."
Date:
December 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Financial Audit: IRS's Fiscal Years 2009 and 2008 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 Government Accountability Office (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 fairly stated, and (2) IRS management maintained effective internal control over financial reporting. 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 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Voters With Disabilities: More Polling Places Had No Potential Impediments Than in 2000, but Challenges Remain
A letter report issued by the Government Accountability Office with an abstract that begins "Voting is fundamental to our democratic system, and federal law generally requires polling places to be accessible to all eligible voters, including those with disabilities. In response, states and localities have implemented provisions and practices addressing the accessibility of polling places. However, during the 2000 federal election, GAO found that only 16 percent of polling places had no potential impediments to access for people with disabilities. To address these and other issues, Congress enacted the Help America Vote Act of 2002, which required polling places to have at least one voting system accessible for people with disabilities. However, the extent to which state and local practices have improved accessibility is unknown. To respond to this issue, GAO determined (1) the proportion of polling places that have features in the path to the voting area that might facilitate or impede access to voting for people with disabilities and how these results compare to our findings from the 2000 federal election and (2) the proportion of polling places that have features in the voting area that might facilitate or impede private and independent voting for people with disabilities. …
Date:
June 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Employee Misclassification: Improved Coordination, Outreach, and Targeting Could Better Ensure Detection and Prevention
A letter report issued by the Government Accountability Office with an abstract that begins "When employers improperly classify workers as independent contractors instead of employees, those workers do not receive protections and benefits to which they are entitled, and the employers may fail to pay some taxes they would otherwise be required to pay. The Department of Labor (DOL) and Internal Revenue Service (IRS) are to ensure that employers comply with several labor and tax laws related to worker classification. GAO was asked to examine the extent of misclassification; actions DOL and IRS have taken to address misclassification, including the extent to which they collaborate with each other, states, and other agencies; and options that could help address misclassification. To meet its objectives, GAO reviewed DOL, IRS, and other studies on misclassification and DOL and IRS policies and activities related to classification; interviewed officials from these agencies as well as other stakeholders; analyzed data from DOL investigations involving misclassification; and surveyed states."
Date:
August 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Poverty Determination in U.S. Insular Areas
Correspondence issued by the Government Accountability Office with an abstract that begins "Owing to high levels of poverty, American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), Guam, the Commonwealth of Puerto Rico, and the U.S. Virgin Islands (USVI) rely heavily on need-based federal programs to provide basic services. Two federal agencies publish measures used by some federal programs to determine poverty status and allocate need-based assistance: the Census Bureau (Census) publishes poverty thresholds--dollar-value benchmarks for determining poverty status--and the Department of Health and Human Services (HHS) provides poverty guidelines, which are derived from the poverty thresholds. The approaches used to determine these poverty measures affect, respectively, poverty population statistics and income eligibility of individuals and families for certain need-based federal assistance. The poverty thresholds apply nationwide and in the insular areas, with no geographic variation, while separate poverty guidelines for Alaska and Hawaii, but not for the insular areas, have been provided since 1970. We (1) examined how the Census poverty thresholds and HHS poverty guidelines are determined for the insular areas. In addition, we (2) considered the possibility of providing poverty thresholds and guidelines specific to the insular areas and identified the implications of extending to the …
Date:
November 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Hazardous Materials: Status of EPA's Efforts to Assess Sites That May Have Received Asbestos-Contaminated Ore from Libby, Montana
Correspondence issued by the Government Accountability Office with an abstract that begins "In October 2007, we reported on how the Environmental Protection Agency (EPA) and other federal agencies had assessed and addressed risks at sites that were thought to have received asbestos-contaminated ore from a mine located in Libby, Montana, and the overall results of these efforts. As we noted at that time, EPA has identified hundreds of sites nationwide that are thought to have received millions of tons of the contaminated ore between 1923 and the early 1990s. This report provides information that will be helpful in understanding the site descriptions in the database, which is provided in a separate report, entitled Hazardous Materials: EPA's Assessment of Sites That May Have Received Asbestos- Contaminated Ore from Libby, Montana (GAO-09-7SP)."
Date:
March 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Tax Gap: Limiting Sole Proprietor Loss Deductions Could Improve Compliance but Would Also Limit Some Legitimate Losses
A letter report issued by the Government Accountability Office with an abstract that begins "Sole proprietors, who own unincorporated businesses by themselves, underreported their net income by 57 percent or $68 billion for 2001, according to the Internal Revenue Service's (IRS) most recent estimate. The underreporting includes both understated receipts and overstated expenses and may result in losses that can be deducted against income from other sources, such as wages. GAO was asked to (1) describe sole proprietor losses and the extent to which the losses are noncompliant, (2) assess how well IRS addresses the noncompliance, and (3) identify any options to better limit noncompliant losses. To meet its objectives, GAO analyzed IRS research databases, case files, and examination results data and met with IRS officials."
Date:
September 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Army Working Capital Fund: Actions Needed to Improve Budgeting for Carryover at Army Ordnance
A letter report issued by the Government Accountability Office with an abstract that begins "From fiscal years 2004 through 2008, new orders received by the eight Army ordnance activities increased from $788 million to $1.5 billion. To the extent that the ordnance activities do not complete work at year end, the ordered and funded work is carried over into the next fiscal year. While past congressional defense committees recognized the need for carryover, the committees have on occasion raised concerns that carryover may be more than needed. GAO was asked to determine (1) whether the reported actual total carryover increased or decreased from fiscal years 2004 through 2008 and, if the carryover increased, the actions the Army is taking to reduce it; (2) the primary reasons for carryover at the eight ordnance activities; and (3) whether carryover amounts exceeded ceilings for fiscal years 2006, 2007, and 2008, and whether the methodology used to calculate the ceiling for the ordnance activities was reasonable. GAO analyzed reported carryover and related data at the eight activities."
Date:
June 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
2009 Tax Filing Season: IRS Met Many 2009 Goals, but Telephone Access Remained Low, and Taxpayer Service and Enforcement Could Be Improved
A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) filing season is an enormous undertaking that includes processing tax returns, issuing refunds, and responding to taxpayer questions. IRS's efforts to ensure compliance begin during the filing season. GAO was asked to assess IRS's 2009 filing season performance, identify ways to reduce taxpayers' use of short-term, high-interest refund anticipation loans (RAL) offered by paid preparers or banks, and identify ways to enhance compliance during processing. GAO analyzed IRS performance data, reviewed IRS operations, interviewed IRS officials, and reviewed its compliance programs and relevant statutes."
Date:
December 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Office of the Federal Coordinator for Gulf Coast Rebuilding: Perspectives and Observations
Correspondence issued by the Government Accountability Office with an abstract that begins "In November 2005, the President issued an executive order establishing the Office of the Federal Coordinator for Gulf Coast Rebuilding (OFC) with the broad mission of supporting recovery efforts following Hurricanes Katrina and Rita. Given their vast size and impact, these storms presented unprecedented rebuilding challenges to federal, state, and local officials which, combined with concerns about the lack of coordination in government's initial response to the disaster, precipitated the creation of the Office of the Federal Coordinator. To assist in Congress' ongoing oversight responsibilities of the recovery of the Gulf Coast, Congress asked us to: (1) describe the functions the Coordinator has performed, (2) obtain stakeholder perspectives regarding the office's operation, and (3) provide observations on issues to be considered for moving forward. We provided Congressional staff with summaries of our findings this past February to answer these questions as well as our observations, including extending the term of OFC. We have since updated some of the information in our briefing, using information that has subsequently become available including the President's decision to extend the operations of OFC through September 30, 2009."
Date:
April 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Recovery Act: Status of States' and Localities' Use of Funds and Efforts to Ensure Accountability
A letter report issued by the Government Accountability Office with an abstract that begins "This report is the fourth in a series responding to a mandate under the American Recovery and Reinvestment Act of 2009 (Recovery Act). As of November 27, 2009, $69.1 billion, or about one quarter of the approximately $280 billion of total Recovery Act funds for programs administered by states and localities, had been paid out. The largest programs were the Medicaid Federal Medical Assistance Percentage (FMAP), the State Fiscal Stabilization Fund (SFSF), and highways. The Government Accountability Office's (GAO) work continues to focus on 16 states and the District of Columbia (District)."
Date:
December 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Audit: Bureau of the Public Debt's Fiscal Years 2009 and 2008 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. Because of the significance of the federal debt held by the public to the governmentwide financial statements, GAO audits 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 over financial reporting relevant to the Schedule of Federal Debt. Further, GAO tests compliance with a significant provision of law related to the Schedule of Federal Debt (statutory debt limit). 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 primarily 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 …
Date:
November 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
International Trade: Four Free Trade Agreements GAO Reviewed Have Resulted in Commercial Benefits, but Challenges on Labor and Environment Remain
A letter report issued by the Government Accountability Office with an abstract that begins "Since 2001, Congress has approved free trade agreements (FTA) with 14 countries. Most were negotiated under Trade Promotion Authority (TPA), which aims to lower trade barriers while strengthening the capacity of trading partners to promote respect for workers' rights and to protect the environment. The Office of the United States Trade Representative (USTR) is responsible for overseeing implementation of the FTAs, and the Departments of Labor (Labor) and State (State) have responsibilities for implementing and managing FTA cooperation projects. GAO was asked to assess progress through FTAs in (1) advancing U.S. economic and commercial interests, (2) strengthening labor laws and enforcement in partner nations, and (3) strengthening partners' capacity to improve and enforce their environmental laws. GAO focused on Jordan, Chile, Singapore, and Morocco, chosen because of their economic, social, and geographic diversity and relatively older FTAs. GAO analyzed relevant trade laws and trends, met with U.S. agencies and foreign government officials, conducted fieldwork in the four countries, and solicited input from the private sector."
Date:
July 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Overseas Contingency Operations: Reported Obligations for the Department of Defense
Correspondence issued by the Government Accountability Office with an abstract that begins "Since 2001, Congress has provided the Department of Defense (DOD) with $888 billion in supplemental and annual appropriations, as of June 2009, primarily for Overseas Contingency Operations (OCO). DOD's reported annual obligations for OCO have shown a steady increase from about $0.2 billion in fiscal year 2001 to about $162.4 billion in fiscal year 2008. For fiscal year 2009 OCO, Congress provided DOD with about $65.9 billion in the fiscal year 2009 DOD Appropriations Act and about $80.0 billion in a supplemental appropriation enacted in June 2009. A total of $59.6 billion has been obligated through the second quarter of fiscal year 2009 through March 2009. The United States' commitments to OCO will likely involve the continued investment of significant resources, requiring decision makers to consider difficult trade-offs as the nation faces an increasing long-range fiscal challenge. The magnitude of future costs will depend on several direct and indirect cost variables and, in some cases, decisions that have not yet been made. DOD's future costs will likely be affected by the pace and duration of operations, the types of facilities needed to support troops overseas, redeployment plans, and …
Date:
July 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Fannie Mae and Freddie Mac: Analysis of Options for Revising the Housing Enterprises' Long-term Structures
A letter report issued by the Government Accountability Office with an abstract that begins "Congress established Fannie Mae and Freddie Mac (the enterprises) with two key housing missions: (1) provide stability in the secondary market for residential mortgages (also in periods of economic stress) and (2) serve the mortgage credit needs of targeted groups such as low-income borrowers. To accomplish these goals, the enterprises issued debt and stock, purchased mortgages from lenders with the proceeds, and retained them in portfolio or pooled them into mortgage-backed securities (MBS) sold to investors. On September 6, 2008, the Federal Housing Finance Agency (FHFA) placed the enterprises into conservatorship out of concern that their deteriorating financial condition ($5.4 trillion in outstanding obligations) would destabilize the financial system. With estimates that the conservatorship will cost taxpayers nearly $400 billion, GAO initiated this report under the Comptroller General's authority to help inform the forthcoming congressional debate on the enterprises' future structures. It discusses the enterprises' performance in meeting mission requirements, identifies and analyzes options to revise their structures, and discusses key transition issues. GAO reviewed studies and data, and interviewed housing finance experts and officials from the enterprises, FHFA, Departments of the Treasury (Treasury) and Housing …
Date:
September 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
National Cybersecurity Strategy: Key Improvements Are Needed to Strengthen the Nation's Posture
Testimony issued by the Government Accountability Office with an abstract that begins "Pervasive and sustained computerbased (cyber) attacks against federal and private-sector infrastructures pose a potentially devastating impact to systems and operations and the critical infrastructures that they support. To address these threats, President Bush issued a 2003 national strategy and related policy directives aimed at improving cybersecurity nationwide. Congress and the Executive Branch, including the new administration, have subsequently taken actions to examine the adequacy of the strategy and identify areas for improvement. Nevertheless, GAO has identified this area as high risk and has reported on needed improvements in implementing the national cybersecurity strategy. In this testimony, you asked GAO to summarize (1) key reports and recommendations on the national cybersecurity strategy and (2) the views of experts on how to strengthen the strategy. In doing so, GAO relied on its previous reports related to the strategy and conducted panel discussions with key cybersecurity experts to solicit their views on areas for improvement."
Date:
March 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Recovery Act: Status of States' and Localities' Use of Funds and Efforts to Ensure Accountability, an E-supplement to GAO-10-231 (Appendixes)
Other written product issued by the Government Accountability Office with an abstract that begins "This supplementary report to GAO-10-231 provides individual state appendixes for 16 states and the District of Columbia for GAO's work on the fourth of its bimonthly reviews of the American Recovery and Reinvestment Act (Recovery Act). GAO's work focused on nine federal programs that are estimated to account for approximately 87 percent of federal Recovery Act outlays in fiscal year 2009 for programs administered by states and localities."
Date:
December 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library