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Force Structure: Actions Needed to Improve DOD's Ability to Manage, Assess, and Report on Global Defense Posture Initiatives (open access)

Force Structure: Actions Needed to Improve DOD's Ability to Manage, Assess, and Report on Global Defense Posture Initiatives

Correspondence issued by the Government Accountability Office with an abstract that begins "In its ongoing global realignment of U.S. forces and installations, the Department of Defense (DOD) plans to reduce the number of troops permanently stationed overseas, consolidate overseas bases, and establish a network of smaller forward locations with limited personnel. Realigning the U.S. overseas posture involves closing obsolete and redundant bases, constructing new facilities costing billions of dollars, and ensuring that other needed infrastructure is in place to support realigned forces and missions. These significant changes to force structure both in the United States and overseas are being implemented to enhance operational efficiencies and ensure access during future contingency operations. DOD requests for overseas military construction projects extend around the world including Europe, the Pacific, Southwest Asia, and Central America. For fiscal year 2010, DOD requested approximately $1.5 billion, or 7 percent, of the regular military construction request for overseas military construction. The Congress has supported the DOD's efforts to reassess and realign its overseas posture to better respond to emerging security challenges, but the Senate Appropriations Committee has expressed concerns about the department's ability to effectively manage and accomplish such an ambitious program as well as the fidelity …
Date: July 2, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Hurricane Katrina: Federal Grants Have Helped Health Care Organizations Provide Primary Care, but Challenges Remain (open access)

Hurricane Katrina: Federal Grants Have Helped Health Care Organizations Provide Primary Care, but Challenges Remain

A letter report issued by the Government Accountability Office with an abstract that begins "The greater New Orleans area--Jefferson, Orleans, Plaquemines, and St. Bernard parishes--continues to face challenges in restoring health care services disrupted by Hurricane Katrina. In 2007, the Department of Health and Human Services (HHS) awarded the $100 million Primary Care Access and Stabilization Grant (PCASG) to Louisiana to help restore primary care services to the low-income population. Louisiana gave PCASG funds to 25 outpatient provider organizations in the greater New Orleans area. GAO was asked to study how the federal government can effectively leverage governmental resources to help area residents gain access to primary care services. This report examines (1) how PCASG fund recipients used the PCASG funds to support primary care services in greater New Orleans, (2) how PCASG fund recipients used and benefited from other federal hurricane relief funds that support the restoration of primary care services in the area, and (3) challenges PCASG fund recipients continued to face in providing primary care, and their plans for sustaining services after PCASG funds are no longer available."
Date: July 13, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Mineral Revenues: MMS Could Do More to Improve the Accuracy of Key Data Used to Collect and Verify Oil and Gas Royalties (open access)

Mineral Revenues: MMS Could Do More to Improve the Accuracy of Key Data Used to Collect and Verify Oil and Gas Royalties

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2008, the Department of Interior's Minerals Management Service (MMS) collected over $12 billion in royalties from oil and gas production from federal lands and waters. Companies that produce this oil and gas self-report to MMS data on the amount of oil and gas they produced and sold, the value of this production, and the amount of royalties owed. Since 2004, GAO has noted systemic problems with these data and recommended improvements. GAO is providing: (1) a descriptive update on MMS's key efforts to improve the accuracy of oil and gas royalty data; (2) our assessment of the completeness and reasonableness of fiscal years 2006 and 2007 oil and gas royalty data--the latest data available; and (3) factors identified by oil and gas companies that affect their ability to accurately report royalties owed to the federal government."
Date: July 15, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Characteristics and Performance of Nonprime Mortgages (open access)

Characteristics and Performance of Nonprime Mortgages

Correspondence issued by the Government Accountability Office with an abstract that begins "During the first part of this decade, the number of mortgage originations grew rapidly, particularly in the nonprime segment of the mortgage market, which includes subprime and Alt-A loans. In dollar terms, nonprime loans accounted for an increasing share of the overall mortgage market, rising from 12 percent in 2000 to 34 percent in 2006. Over this period, the dollar volume of nonprime mortgages originated annually climbed from $100 billion to $600 billion in the subprime market and from $25 billion to $400 billion in the Alt-A market. However, these market segments contracted sharply in the summer of 2007, partly in response to a dramatic increase in default and foreclosure rates for these mortgages. As we reported in 2007, a loosening of underwriting standards for subprime and Alt-A loans contributed to this increase. As of the first quarter of 2009, approximately 1 in 8 nonprime mortgages were in the foreclosure process. The negative repercussions from nonprime lending practices has prompted greater scrutiny of this market segment, a number of government efforts to modify troubled loans, and proposals to strengthen federal regulation of the mortgage industry. To inform congressional …
Date: July 28, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Improper Payments: Responses to Posthearing Questions Related to Eliminating Waste and Fraud in Medicare and Medicaid (open access)

Improper Payments: Responses to Posthearing Questions Related to Eliminating Waste and Fraud in Medicare and Medicaid

Correspondence issued by the Government Accountability Office with an abstract that begins "On April 22, 2009, GAO testified before the subcommittee at a hearing entitled, "Eliminating Waste and Fraud in Medicare and Medicaid." This letter responds to a May 29, 2009, request for responses to questions for the record related to our April 22, 2009, testimony. The questions are as follows: (1) What do you see as the biggest challenge for CMS to provide an estimate for improper payments under Medicare Part D? (2) Has GAO identified any problems with the current process for reviewing and paying Medicare claims that would make the program more vulnerable to fraudulent claims? (3) Is there any reason CMS cannot include penalties in its Medicare Administrative Contractor contracts for paying improper or fraudulent claims that you are aware of?"
Date: July 20, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Unemployment Insurance Measures Included in the American Recovery and Reinvestment Act of 2009, as of July 2009 (open access)

Unemployment Insurance Measures Included in the American Recovery and Reinvestment Act of 2009, as of July 2009

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter is in response to Congressional request to provide information on measures in the American Recovery and Reinvestment Act of 2009 (Recovery Act) to augment unemployment compensation. Unemployment has risen sharply in the current recession, with the June 2009 rate reaching 9.5 percent of the labor force nationally; 15 states and the District of Columbia have unemployment rates exceeding 10 percent. The Recovery Act enacted measures that expanded unemployment compensation benefits for individuals and provided additional funding to states to pay and administer these benefits. These measures include an extension of benefits under Extended Unemployment Compensation (EUC) through 2009; Unemployment Insurance (UI) "modernization" grants to states that expand eligibility according to specific criteria; an increase in weekly benefits of $25; and an exemption of the first $2,400 in unemployment benefits received by individuals in 2009 from taxation."
Date: July 27, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Coast Guard Retiree Health Care: Coast Guard Contributions to and Payments from the DOD Medicare-Eligible Retiree Health Care Fund (MERHCF) (open access)

Coast Guard Retiree Health Care: Coast Guard Contributions to and Payments from the DOD Medicare-Eligible Retiree Health Care Fund (MERHCF)

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits information about the process used to determine the amount charged to the Coast Guard for Medicare-eligible retiree health care and amounts paid from the MERHCF for health care benefits provided to Coast Guard retirees for fiscal years 2006 through 2008."
Date: July 15, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Military Base Realignments and Closures: DOD Needs to Update Savings Estimates and Continue to Address Challenges in Consolidating Supply-Related Functions at Depot Maintenance Locations (open access)

Military Base Realignments and Closures: DOD Needs to Update Savings Estimates and Continue to Address Challenges in Consolidating Supply-Related Functions at Depot Maintenance Locations

A letter report issued by the Government Accountability Office with an abstract that begins "As a result of a 2005 Defense Base Realignment and Closure (BRAC) recommendation, the Defense Logistics Agency (DLA) is charged with consolidating supply, storage, and distribution functions at 13 military service depot maintenance locations to streamline operations and save money. The BRAC Commission data indicate that these consolidations would generate net savings of nearly $1 billion through 2011 and about $137 million annually thereafter. Because these actions could affect depot maintenance operations, the conference report accompanying the National Defense Authorization Act for Fiscal Year 2008 directed GAO to assess implementation issues associated with the consolidations. GAO's objectives were to assess (1) DLA's progress and challenges to implement these consolidation actions and (2) the extent to which DLA's most recent cost and savings estimates related to these consolidations differ from those of the BRAC Commission. To meet these objectives, GAO visited three depot locations where consolidation actions had begun, interviewed service and DLA officials, and analyzed estimated cost and savings data."
Date: July 9, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Disaster Assistance: Greater Coordination and an Evaluation of Programs' Outcomes Could Improve Disaster Case Management (open access)

Disaster Assistance: Greater Coordination and an Evaluation of Programs' Outcomes Could Improve Disaster Case Management

A letter report issued by the Government Accountability Office with an abstract that begins "As a result of the unprecedented damage caused by Hurricanes Katrina and Rita in 2005, the federal government, for the first time, funded several disaster case management programs. These programs help victims access services for disaster-related needs. GAO was asked to review (1) steps the federal government took to support disaster case management programs after the hurricanes, (2) the extent to which federal agencies oversaw the implementation of these programs, (3) challenges case management agencies experienced in delivering disaster case management services, and (4) how these programs will inform the development of a federal case management program for future disasters. GAO reviewed relevant laws and guidance, obtained data from two programs, conducted site visits to Louisiana and Mississippi, and interviewed case management providers and officials from federal and state agencies involved in disaster case management."
Date: July 8, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal-Aid Highways: FHWA Has Improved Its Risk Management Approach, but Needs to Improve Its Oversight of Project Costs (open access)

Federal-Aid Highways: FHWA Has Improved Its Risk Management Approach, but Needs to Improve Its Oversight of Project Costs

A letter report issued by the Government Accountability Office with an abstract that begins "The federal-aid highway program provides about $33 billion a year to states for highway projects. The federal government provides funding for and oversees this program, while states largely choose and manage the projects. As requested, GAO reviewed the Federal Highway Administration's (FHWA) implementation of several requirements in the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU): (1) oversight of states using a risk management approach; (2) efforts to develop minimum standards for estimating project costs, and periodically evaluate states' cost estimating practices; and (3) reviews of states' financial management systems. GAO also reviewed FHWA's policy on presenting an estimate of financing costs in financial plans for major projects (i.e., projects estimated to cost over $500 million). GAO reviewed FHWA plans, risk assessments, reviews, and other documents; visited five FHWA field offices and reviewed financial management reviews in an additional five field offices; and interviewed FHWA officials."
Date: July 24, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Medicare Physician Payments: Fees Could Better Reflect Efficiencies Achieved When Services Are Provided Together (open access)

Medicare Physician Payments: Fees Could Better Reflect Efficiencies Achieved When Services Are Provided Together

A letter report issued by the Government Accountability Office with an abstract that begins "Medicare's physician fees may not always reflect efficiencies that occur when a physician performs multiple services for the same patient on the same day, and some resources required for these services do not need to be duplicated. In response to a request from Congress, GAO examined (1) the Centers for Medicare & Medicaid Services' (CMS) efforts to set appropriate fees for services furnished together and (2) additional opportunities for CMS to avoid excessive payments when services are furnished together. GAO examined relevant policies, laws, and regulations; interviewed CMS officials and others; and analyzed claims data to identify opportunities for further savings."
Date: July 31, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Reserve Forces: Army Needs to Reevaluate its Approach to Training and Mobilizing Reserve Component Forces (open access)

Reserve Forces: Army Needs to Reevaluate its Approach to Training and Mobilizing Reserve Component Forces

A letter report issued by the Government Accountability Office with an abstract that begins "The Army's strategy for training its reserve component calls for units to conduct training on the primary missions for which they were organized and designed as well as the missions units are assigned in support of ongoing operations. The training is to be conducted over a 5-year cycle with a focus on primary missions during the early years and assigned missions during the later years. In response to mandates, GAO assessed the extent to which (1) the Army is able to execute its strategy for training reserve component forces for their primary and assigned missions; (2) mobilization and deployment laws, regulations, goals, and policies impact the Army's ability to train and employ these forces; and (3) access to military schools and skill training facilities and ranges affects the preparation of reserve component forces. To address these objectives, GAO analyzed relevant training strategies and policies, laws, and data and surveyed 22 Army reserve component units returning from deployments in the past 12 months."
Date: July 17, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Fair Lending: Data Limitations and the Fragmented U.S. Financial Regulatory Structure Challenge Federal Oversight and Enforcement Efforts (open access)

Fair Lending: Data Limitations and the Fragmented U.S. Financial Regulatory Structure Challenge Federal Oversight and Enforcement Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "The Fair Housing Act (FHA) and the Equal Credit Opportunity Act (ECOA)--the "fair lending laws"--prohibit discrimination in lending. Responsibility for their oversight is shared among three enforcement agencies--the Department of Housing and Urban Development (HUD), Federal Trade Commission (FTC), and Department of Justice (DOJ)--and five depository institution regulators--the Federal Deposit Insurance Corporation (FDIC), Board of Governors of the Federal Reserve System (Federal Reserve), National Credit Union Administration (NCUA), Office of the Comptroller of the Currency (OCC), and Office of Thrift Supervision (OTS). This report examines (1) data used by agencies and the public to detect potential violations and options to enhance the data, (2) federal oversight of lenders that are identified as at heightened risk of violating the fair lending laws, and (3) recent cases involving fair lending laws and associated enforcement challenges. GAO analyzed fair lending laws, relevant research, and interviewed agency officials, lenders, and consumer groups. GAO also reviewed 152 depository institution fair lending examination files. Depending upon file availability by regulator, GAO reviewed all relevant files or a random sample as appropriate."
Date: July 15, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: Opportunities Exist to Achieve Greater Commonality and Efficiencies among Unmanned Aircraft Systems (open access)

Defense Acquisitions: Opportunities Exist to Achieve Greater Commonality and Efficiencies among Unmanned Aircraft Systems

A letter report issued by the Government Accountability Office with an abstract that begins "From 2008 through 2013, the Department of Defense (DOD) plans to invest over $16 billion to develop and procure additional unmanned aircraft systems. To more effectively leverage its acquisition resources, DOD recognizes that it must achieve greater commonality among the military services' unmanned aircraft programs. Doing so, however, requires certain trade-offs and complex budget, cost, and schedule interactions. GAO was asked to assess the progress of selected unmanned aircraft acquisition programs, examine the extent to which the services are collaborating and identifying commonality among those programs, and identify key factors impacting the effectiveness their collaboration. GAO analyzed cost, schedule, and performance data for eight unmanned aircraft systems--accounting for over 80 percent of DOD's total planned investment in unmanned aircraft systems from 2008 through 2013--and two payload programs."
Date: July 30, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
English Language Learning: Diverse Federal and State Efforts to Support Adult English Language Learning Could Benefit from More Coordination (open access)

English Language Learning: Diverse Federal and State Efforts to Support Adult English Language Learning Could Benefit from More Coordination

A letter report issued by the Government Accountability Office with an abstract that begins "Millions of adults in the U.S. report that they speak limited English, and English language ability appears linked to multiple dimensions of adult life, such as civic participation and workforce participation and mobility. GAO examined (1) the trends in the need for and enrollment in federally funded adult English language programs, (2) the nature of federal support for adult English language learning, (3) ways in which states and local public providers have supported English language programs for adults, and (4) federal agencies' plans for research to identify effective approaches to adult English language learning. To conduct this work, GAO analyzed Census and enrollment data and conducted interviews with federal officials within the Departments of Education, Health and Human Services (HHS), and Labor and the National Institute for Literacy (NIFL); semistructured telephone interviews with state adult education officials in 12 states; site visits to 4 states; and reviews of relevant laws and literature."
Date: July 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal Research: Information on the Government's Right to Assert Ownership Control over Federally Funded Inventions (open access)

Federal Research: Information on the Government's Right to Assert Ownership Control over Federally Funded Inventions

A letter report issued by the Government Accountability Office with an abstract that begins "The Bayh-Dole Act, passed in 1980, allows recipients of federal research funds the option to retain patents on any inventions they create using those funds. At the same time, the act provides the government with rights intended to ensure that the public benefits from these federal research investments. One of these rights is known as the "march-in" authority, which allows federal agencies to take control of a patent when they have credible information that certain conditions described in the act have been met. Until March 2009, the Bayh-Dole Act required GAO to report periodically on its implementation. To meet that requirement, for select federal agencies, GAO reviewed (1) the policies and procedures used to determine whether march-in authority should be exercised; (2) how the march-in authority has been used; and (3) what barriers and disincentives have been encountered in exercising the march-in authority. GAO selected four agencies for this review that accounted for 89 percent of the federal research funding for fiscal year 2006. These were the Departments of Defense and Energy (DOD and DOE), the National Aeronautics and Space Administration (NASA), and the National Institutes …
Date: July 27, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Motor Carrier Safety: Reincarnating Commercial Vehicle Companies Pose Safety Threat to Motoring Public; Federal Safety Agency Has Initiated Efforts to Prevent Future Occurrences (open access)

Motor Carrier Safety: Reincarnating Commercial Vehicle Companies Pose Safety Threat to Motoring Public; Federal Safety Agency Has Initiated Efforts to Prevent Future Occurrences

A letter report issued by the Government Accountability Office with an abstract that begins "In 2008, the Federal Motor Carrier Safety Administration (FMCSA) reports that there were about 300 fatalities from bus crashes in the United States. Although bus crashes are relatively rare, they are particularly deadly since many individuals may be involved. FMCSA tries to identify unsafe motor coach carriers and take them off the road. GAO was asked to determine (1) to the extent possible, the number of motor coach carriers registered with FMCSA as new entrants in fiscal years 2007 and 2008 that are substantially related to or in essence the same carriers the agency previously ordered out of service, and (2) what tools FMCSA uses to identify reincarnated carriers. To identify new entrants that were substantially related to carriers placed out of service, we analyzed FMCSA data to find matches on key fields (e.g., ownership, phone numbers, etc.). Our analysis understates the actual number of reincarnated carriers because, among other things, the matching scheme used cannot detect minor spelling changes or other deception efforts. We interviewed FMCSA officials on how the agency identifies reincarnated carriers. GAO is not making any recommendations. In July 2009, GAO briefed …
Date: July 28, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Private Health Insurance: Research on Competition in the Insurance Industry (open access)

Private Health Insurance: Research on Competition in the Insurance Industry

Correspondence issued by the Government Accountability Office with an abstract that begins "Health care providers and members of Congress have raised concerns that consolidation in the private health insurance industry may be resulting in less competitive markets and contributing to rising health insurance rates paid by consumers and employers. However, measuring the extent of changes in market competition over time or the effects of changes is challenging. In particular, reliable, longitudinal data to measure concentration, that is, the number of competitors and their relative market share, are only available on health maintenance organizations (HMO) but not on preferred provider organizations (PPO) or other insurance products that may comprise the market. Further, data on health insurers are not available at all geographic levels. Despite these challenges, researchers have used the data available to study competition in health insurance markets, typically using one of two measures of competition: (1) HMO market concentration or (2) the number of HMOs in a market. Researchers acknowledge that market concentration and the number of competitors are not perfect measures of competition in private health insurance markets and that there are limits to the conclusions to be drawn from studies that rely on the available data. This …
Date: July 31, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Private Pensions: Alternative Approaches Could Address Retirement Risks Faced by Workers but Pose Trade-offs (open access)

Private Pensions: Alternative Approaches Could Address Retirement Risks Faced by Workers but Pose Trade-offs

A letter report issued by the Government Accountability Office with an abstract that begins "Recent losses in the stock market and poor economic conditions underscore that many U.S. workers are at risk of not having an adequate income in retirement from pension plans. The dramatic decline in the stock market has diminished pension savings and reportedly led to low levels in older Americans' confidence in their ability to retire. Even before the current economic recession, research indicated that pension benefits are likely to be inadequate for many Americans. This report addresses the following questions: (1) What are key risks faced by U.S. workers in accumulating and preserving pension benefits? (2) What approaches are used in other countries that could address these risks and what trade-offs do they present? (3) What approaches do key proposals for alternative plan designs in the U.S. suggest to mitigate risks faced by workers and what trade-offs do they entail? To complete this work, we reviewed research on defined benefit and defined contribution plans, and interviewed pension consulting firms, industry experts, academics, and other relevant organizations in the U.S. and abroad. In addition, we used a microsimulation model to assess the impact of certain strategies to …
Date: July 24, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Hurricane Katrina: Barriers to Mental Health Services for Children Persist in Greater New Orleans, Although Federal Grants Are Helping to Address Them (open access)

Hurricane Katrina: Barriers to Mental Health Services for Children Persist in Greater New Orleans, Although Federal Grants Are Helping to Address Them

A letter report issued by the Government Accountability Office with an abstract that begins "The greater New Orleans area--Jefferson, Orleans, Plaquemines, and St. Bernard parishes--has yet to fully recover from the effects of Hurricane Katrina. As a result of the hurricane and its aftermath, many children experienced psychological trauma, which can have long-lasting effects. Experts have previously identified barriers to providing and obtaining mental health services for children. The Department of Health and Human Services (HHS) and other federal agencies have supported mental health services for children in greater New Orleans through various programs, including grant programs initiated in response to Hurricane Katrina. GAO was asked to study the federal role in addressing barriers to these services in greater New Orleans. In this report, GAO (1) identifies barriers to providing and to obtaining mental health services for children in greater New Orleans, and (2) describes how federal programs, including grant programs, address such barriers. To do this work, GAO used a structured interview and a written data collection instrument to gather views on barriers from 18 state and local stakeholder organizations selected on the basis of experts' referrals and the organizations' roles in children's mental health. To learn how federal …
Date: July 13, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
State Department: Key Transformation Practices Could Have Helped in Restructuring Arms Control and Nonproliferation Bureaus (open access)

State Department: Key Transformation Practices Could Have Helped in Restructuring Arms Control and Nonproliferation Bureaus

A letter report issued by the Government Accountability Office with an abstract that begins "In 2004, the Department of State (State) Inspector General (IG) concluded that State's three-bureau structure for conducting arms control and nonproliferation policy did not adequately address post-September 11 challenges, including possible terrorist use of weapons of mass destruction. The IG also noted that State had yet to formalize the responsibilities of the three bureaus in its Foreign Affairs Manual (FAM), which sets out agency organization and functions. Between late 2005 and early 2006, State created a new two-bureau structure to better address these issues and improve efficiency GAO was asked to assess the extent to which State addressed (1) the objectives of its 2005-2006 reorganization and (2) key transformation practices. For this effort, GAO reviewed State documents pertaining to the reorganization and staffing data for the affected bureaus in the periods before and after the reorganization and interviewed former and current State officials in Washington, D.C."
Date: July 15, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Electronic Records Archive: The National Archives and Records Administration's Fiscal Year 2009 Expenditure Plan (open access)

Electronic Records Archive: The National Archives and Records Administration's Fiscal Year 2009 Expenditure Plan

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2001, the National Archives and Records Administration (NARA) has been developing an Electronic Records Archive (ERA) to preserve and provide access to massive volumes of electronic records independent of their original hardware and software. The ERA system is to include a base system for federal records and a separate system for presidential records, known as the Executive Office of the President (EOP) system. The 2009 Omnibus Appropriations Act requires NARA to submit an expenditure plan for ERA to congressional appropriation committees. GAO's objectives were to (1) determine whether NARA's fiscal year 2009 plan meets the legislative conditions set forth in the 2009 Omnibus Appropriations Act, (2) provide an update on NARA's progress in implementing recommendations made in GAO's review of NARA's 2008 expenditure plan, and (3) provide any other observations about the expenditure plan and the ERA acquisition. To do this, GAO reviewed the expenditure plan, interviewed NARA officials, and reviewed program data and documentation."
Date: July 24, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Home Mortgage Interest Deduction: Despite Challenges Presented by Complex Tax Rules, IRS Could Enhance Enforcement and Guidance (open access)

Home Mortgage Interest Deduction: Despite Challenges Presented by Complex Tax Rules, IRS Could Enhance Enforcement and Guidance

A letter report issued by the Government Accountability Office with an abstract that begins "The home mortgage interest deduction is the third most expensive federal income tax expenditure, with the government expected to forgo about $80 billion of revenue for the deduction in 2009.1 Subject to various limitations, taxpayers may deduct interest on home-secured loans, such as mortgages, mortgage refinancings, and home equity loans, including those taken as lump sum amounts and home equity lines of credit. The rules that taxpayers must follow in determining the proper amount of mortgage interest to deduct can be complex. For example, there are limitations on the amount of debt for which interest can be deducted, special rules for refinancing, situations where alternative minimum tax (AMT) considerations apply, and rules on the deductibility of prepaid interest amounts called points. In general, complex tax rules increase the potential for noncompliance. Congress asked us to study the home mortgage interest deduction to determine if there are administrative issues that need to be addressed to improve taxpayer compliance and Internal Revenue Service (IRS) enforcement. For this report, we (1) provide information on how IRS detects taxpayers' noncompliance with the home mortgage interest deduction rules and what it …
Date: July 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information Security: Agencies Continue to Report Progress, but Need to Mitigate Persistent Weaknesses (open access)

Information Security: Agencies Continue to Report Progress, but Need to Mitigate Persistent Weaknesses

A letter report issued by the Government Accountability Office with an abstract that begins "For many years, GAO has reported that weaknesses in information security are a widespread problem that can have serious consequences--such as intrusions by malicious users, compromised networks, and the theft of intellectual property and personally identifiable information--and has identified information security as a governmentwide high-risk issue since 1997. Concerned by reports of significant vulnerabilities in federal computer systems, Congress passed the Federal Information Security Management Act of 2002 (FISMA), which authorized and strengthened information security program, evaluation, and reporting requirements for federal agencies. In accordance with the FISMA requirement that the Comptroller General report periodically to Congress, GAO's objectives were to evaluate (1) the adequacy and effectiveness of agencies' information security policies and practices and (2) federal agencies' implementation of FISMA requirements. To address these objectives, GAO analyzed agency, inspectors general, Office of Management and Budget (OMB), and GAO reports."
Date: July 17, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library