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Tax Administration: Expanded Information Reporting Could Help IRS Address Compliance Challenges with Forgiven Mortgage Debt (open access)

Tax Administration: Expanded Information Reporting Could Help IRS Address Compliance Challenges with Forgiven Mortgage Debt

A letter report issued by the Government Accountability Office with an abstract that begins "To assist the growing number of taxpayers facing foreclosure or mortgage restructuring, the Mortgage Forgiveness Debt Relief Act of 2007, and its 3-year extension as part of the Emergency Economic Stabilization Act of 2008, allows taxpayers to generally exclude from taxable income forgiven mortgage debt used to buy, build, or substantially improve a principal residence. Joint Committee on Taxation (JCT) estimates originally suggested that the exclusion of forgiven mortgage debt from taxable income may result in about $968 million in federal revenue losses from fiscal year (FY) 2008 through FY 2013 and more recent estimates suggest that the revenue losses could be closer to $1.9 billion. The Department of Treasury estimates suggest that the exclusion may result in federal revenue losses of about $1.4 billion from FY 2008 through FY 2013. Some taxpayers with forgiven mortgage debts may be bankrupt or insolvent; however, others are not and therefore may have the ability to pay taxes on forgiven mortgage debts. The briefing slides summarize our assessment of the Internal Revenue Service's (IRS) administration of this tax provision. In response to your request, our objectives were to identify …
Date: August 31, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
VA Drug Formulary: Drug Review Process Is Standardized at the National Level, but Actions Are Needed to Ensure Timely Adjudication of Nonformulary Drug Requests (open access)

VA Drug Formulary: Drug Review Process Is Standardized at the National Level, but Actions Are Needed to Ensure Timely Adjudication of Nonformulary Drug Requests

A letter report issued by the Government Accountability Office with an abstract that begins "In 2009, the Department of Veterans Affairs (VA) spent nearly $4 billion on prescriptions for veterans. In general, VA provides drugs on its national formulary. However, all VA medical centers must have a nonformulary drug request process that is overseen by their regional Veterans Integrated Service Network (VISN). This report responds to a House Committee on Appropriations report directing GAO to review VA's formulary process and to an additional congressional request. Specifically, GAO reviewed (1) the process VA uses to review drugs for its national formulary, (2) the approaches VISNs and medical centers take to implementing the nonformulary drug request process, (3) the extent to which VA ensures the timely adjudication of nonformulary drug requests, and (4) the mechanisms VA has in place to obtain beneficiary input on the national formulary and make the drug review process transparent. GAO reviewed VA policy guidance and VA's pharmacy-related information technology (IT) initiatives, analyzed 2008 and 2009 drug review data and 2009 nonformulary drug request data, and interviewed VA officials from the national level, each VISN, and a judgmental sample of four medical centers."
Date: August 31, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Delaware River Deepening Project: Comprehensive Reanalysis Corrected Errors, but Several Issues Still Need to Be Addressed (open access)

Delaware River Deepening Project: Comprehensive Reanalysis Corrected Errors, but Several Issues Still Need to Be Addressed

A letter report issued by the Government Accountability Office with an abstract that begins "In 1992 Congress authorized the U.S. Army Corps of Engineers (Corps) to implement the Delaware River deepening project, which would deepen the river's shipping channel from 40 to 45 feet. In 2002 GAO reviewed the Corps' economic analysis of the project, concluding that it contained significant limitations. GAO recommended that the Corps prepare a comprehensive economic reanalysis, which the Corps completed in 2004. GAO was asked to determine the extent to which (1) the reanalysis addressed the limitations GAO identified; (2) the reanalysis's benefit projections, as updated, reflect current and anticipated market and industry conditions; and (3) the Corps has accounted for other key issues that could affect the project. GAO reviewed Corps project documentation and interviewed federal officials along with representatives of affected states, firms, and environmental groups."
Date: March 31, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Final Review of Expenses from the Department of Justice Permanent Indefinite Appropriation Covering the 7-Month Period Ending September 30, 2009 (open access)

Final Review of Expenses from the Department of Justice Permanent Indefinite Appropriation Covering the 7-Month Period Ending September 30, 2009

Correspondence issued by the Government Accountability Office with an abstract that begins "This report presents the results of our review of the expenses paid from the Department of Justice (DOJ) permanent, indefinite appropriation covering the 7- month period ending September 30, 2009. The expenses we reviewed were those paid out of the permanent, indefinite appropriation by DOJ between March 1, 2009, and September 30, 2009, to cover Independent and Special Counsel administrative activities. With the October 2009 repeal of the requirement for a GAO review and report on such expenses, this represents our final report."
Date: March 31, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Defense Health Care: 2008 Access to Care Surveys Indicate Some Problems, but Beneficiary Satisfaction Is Similar to Other Health Plans (open access)

Defense Health Care: 2008 Access to Care Surveys Indicate Some Problems, but Beneficiary Satisfaction Is Similar to Other Health Plans

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) provides health care and mental health care through its TRICARE program. Under TRICARE, beneficiaries may obtain care through TRICARE Prime, an option that includes the use of civilian provider networks and requires enrollment. TRICARE beneficiaries who do not enroll in this option may obtain care from nonnetwork providers through TRICARE Standard, or from network providers through TRICARE Extra. In addition, qualified National Guard and Reserve servicemembers may purchase TRICARE Reserve Select, a plan whose care options are similar to those of TRICARE Standard and TRICARE Extra. We refer to servicemembers who use TRICARE Standard, TRICARE Extra, or TRICARE Reserve Select as nonenrolled beneficiaries. The National Defense Authorization Act for Fiscal Year 2008 directed GAO to analyze the adequacy of DOD's surveys of TRICARE beneficiaries and providers and report what the surveys' results indicate about access to care for nonenrolled beneficiaries. To do so, GAO evaluated the surveys' methodology by interviewing DOD officials and reviewing relevant documentation, including the Office of Management and Budget's (OMB) survey standards. GAO also assessed the surveys' results by interviewing DOD officials, obtaining relevant documentation, and analyzing …
Date: March 31, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Management Report: Improvements Needed in SEC's Internal Controls and Accounting Procedures (open access)

Management Report: Improvements Needed in SEC's Internal Controls and Accounting Procedures

Correspondence issued by the Government Accountability Office with an abstract that begins "On November 16, 2009, we issued our opinion on the U.S. Securities and Exchange Commission's (SEC) fiscal years 2009 and 2008 financial statements. We also issued our opinion on the effectiveness of SEC's internal controls over financial reporting as of September 30, 2009, and our evaluation of SEC's compliance with selected provisions of laws and regulations during fiscal year 2009. The purpose of this report is to present (1) our recommendations related to the significant deficiencies we reported and discussed in our opinion report; (2) less significant internal control issues we identified during our fiscal year 2009 audit of SEC's internal controls and accounting procedures, along with our related recommended corrective actions; (3) the status of the recommendations reported as open in our April 2, 2009, management report (see enclosure I), and (4) the status of the security weaknesses in information systems controls at SEC that we identified in public and "Limited Official Use Only" reports issued in 2005, 2007, 2008, and 2009, that were unresolved at the time of our March 16, 2009, information security reports."
Date: March 31, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
VA Health Care: VA Has Taken Steps to Make Services Available to Women Veterans, but Needs to Revise Key Policies and Improve Oversight Processes (open access)

VA Health Care: VA Has Taken Steps to Make Services Available to Women Veterans, but Needs to Revise Key Policies and Improve Oversight Processes

A letter report issued by the Government Accountability Office with an abstract that begins "In 2008, VA provided health care to over 281,000 women veterans, a fast growing subgroup of veterans. Women veterans seeking VA health care need access to an array of services and Congress has raised concerns about how well VA is prepared to meet the physical and mental health care needs of women. GAO was asked to examine (1) the on-site availability of health care services at VA facilities for women veterans, (2) the extent to which VA facilities are following VA policies that apply to the delivery of health care to women veterans, and (3) key challenges that VA facilities face in providing health care to women veterans and how VA is addressing these challenges. GAO reviewed applicable laws and VA policies, interviewed officials, and visited a judgmental sample of 9 VA medical centers (VAMC) and 10 community-based outpatient clinics (CBOC) chosen, in part, based on the number of women using services. GAO also visited 10 VA counseling centers (Vet Centers)."
Date: March 31, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Tax Gap: IRS Has Modernized Its Business Nonfiler Program but Could Benefit from More Evaluation and Use of Third-Party Data (open access)

Tax Gap: IRS Has Modernized Its Business Nonfiler Program but Could Benefit from More Evaluation and Use of Third-Party Data

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) does not know how many businesses failed to file required returns, nor does it have an estimate of the associated lost tax revenue--the business nonfiling tax gap. Many cases it does investigate are unproductive because the business does not owe the return IRS expects. GAO was asked to assess (1) the data challenges of estimating the business nonfiler tax gap, (2) how recent program changes have affected IRS's capacity to identify and pursue business nonfilers, and (3) additional opportunities for IRS to use third-party data. GAO reviewed IRS's tax gap estimates, nonfiler program processes and procedures, and matched closed nonfiler cases with various other data."
Date: August 31, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Medicare Recovery Audit Contracting: Weaknesses Remain in Addressing Vulnerabilities to Improper Payments, Although Improvements Made to Contractor Oversight (open access)

Medicare Recovery Audit Contracting: Weaknesses Remain in Addressing Vulnerabilities to Improper Payments, Although Improvements Made to Contractor Oversight

A letter report issued by the Government Accountability Office with an abstract that begins "The Centers for Medicare & Medicaid Services (CMS) conducted a mandated 3-year project from March 2005 through March 2008 to demonstrate the use of recovery audit contractors (RAC) in identifying Medicare improper payments and recouping overpayments. CMS implemented a mandated national RAC program, which began in March 2009. GAO was asked to examine specific issues that arose during the demonstration project and CMS's efforts to address them in the national RAC program. This report examines the extent to which CMS (1) developed a process and took corrective actions to address vulnerabilities identified by the RACs that led to improper payments, (2) resolved coordination issues between the RACs and the Medicare claims administration contractors, and (3) established methods to oversee RAC claim review accuracy and provider service during the national program. GAO reviewed CMS documents and interviewed officials from CMS and contractors and provider groups affected by the demonstration project."
Date: March 31, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Budget: Fourth Quarter Obligation Rates and Contract Obligations for Fiscal Years 2006-09 (open access)

Defense Budget: Fourth Quarter Obligation Rates and Contract Obligations for Fiscal Years 2006-09

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits the briefing in response to the National Defense Authorization Act for Fiscal Year 2010 (Pub. L. No. 111-84), which requires GAO to review Department of Defense (DOD) policies related to year-end spending and the rate of obligations incurred by DOD in the fourth quarter of fiscal years 2006 through 2009, as compared with the obligations incurred in the first three quarters of those fiscal years for both 1-year and multi-year appropriations. GAO is required to report to the Committees on Armed Services of the Senate and House of Representatives by March 31, 2010."
Date: March 31, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Workforce Planning: Interior, EPA, and the Forest Service Should Strengthen Linkages to Their Strategic Plans and Improve Evaluation (open access)

Workforce Planning: Interior, EPA, and the Forest Service Should Strengthen Linkages to Their Strategic Plans and Improve Evaluation

A letter report issued by the Government Accountability Office with an abstract that begins "GAO and others have shown that successful organizations use strategic workforce planning to help meet present and future mission requirements. Although agency approaches to strategic workforce planning can vary depending on needs and mission, GAO and the Office of Personnel Management have identified six leading principles that workforce planning should address. The Appropriations Committees directed GAO to review workforce planning at the Department of the Interior (Interior), the Environmental Protection Agency (EPA), and the Department of Agriculture's Forest Service. GAO examined (1) workforce planning processes used at each agency, (2) the extent to which these processes incorporate the six principles, and (3) how, if at all, the agencies link workforce planning with the annual budget allocation processes. GAO reviewed agencies' workforce plans, strategic plans, and budget documents and interviewed human resources, planning, and budget officials."
Date: March 31, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: Navy's Ability to Overcome Challenges Facing the Littoral Combat Ship Will Determine Eventual Capabilities (open access)

Defense Acquisitions: Navy's Ability to Overcome Challenges Facing the Littoral Combat Ship Will Determine Eventual Capabilities

A letter report issued by the Government Accountability Office with an abstract that begins "The Navy's Littoral Combat Ship (LCS) is envisioned as a reconfigurable vessel able to meet three missions: surface warfare, mine countermeasures, and anti-submarine warfare. It consists of the ship (seaframe) and the mission package it carries and deploys. The Navy plans to invest over $25 billion through fiscal year 2035 to acquire LCS. However, recurring cost growth and schedule delays have jeopardized the Navy's ability to deliver promised LCS capabilities. Based on a congressional request, GAO (1) identified technical, design, and construction challenges to completing the first four ships within current cost and schedule estimates, (2) assessed the Navy's progress developing and fielding mission packages, and (3) evaluated the quality of recent Navy cost analyses for seaframes and their effect on program progress. GAO's findings are based on an analysis of government and contractor-generated documents, and discussions with defense officials and key contractors. This product is a public version of a For Official Use Only report, GAO-10-1006SU, also issued in August 2010."
Date: August 31, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Export Promotion: Increases in Commercial Service Workforce Should Be Better Planned (open access)

Export Promotion: Increases in Commercial Service Workforce Should Be Better Planned

A letter report issued by the Government Accountability Office with an abstract that begins "Since the recent recession, policymakers have emphasized the role exports can play in strengthening the U.S. economy and in creating higher paying jobs. In March 2010 the President signed an Executive Order creating the National Export Initiative (NEI), with a goal of doubling U.S. exports in 5 years. However, since 2004 the workforce of the U.S. and Foreign Commercial Service (CS) has shrunk, calling into question the ability of this key agency to increase its activities to assist U.S. businesses with their exports. In response to a conference committee mandate, GAO reviewed (1) how well CS managed its resources from 2004 to 2009, and (2) the completeness of CS's workforce plans and the quality of its fiscal year 2011 budget request. GAO analyzed data from the Departments of Agriculture, Commerce, and State; reviewed agency documents; and interviewed agency officials."
Date: August 31, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
End-Stage Renal Disease: CMS Should Monitor Access to and Quality of Dialysis Care Promptly after Implementation of New Bundled Payment System (open access)

End-Stage Renal Disease: CMS Should Monitor Access to and Quality of Dialysis Care Promptly after Implementation of New Bundled Payment System

A letter report issued by the Government Accountability Office with an abstract that begins "Medicare covers dialysis for most individuals with end-stage renal disease (ESRD). Beginning in January 2011, the Centers for Medicare & Medicaid Services (CMS) is required to use a single payment to pay for dialysis and related services, which include injectable ESRD drugs. Questions have been raised about this new payment system's effects on the access to and quality of dialysis care for certain groups of beneficiaries, such as those who receive above average doses of injectable ESRD drugs. GAO examined (1) Medicare expenditures for injectable ESRD drugs, by demographic characteristics; (2) factors likely to result in above average doses of these drugs; (3) CMS's approach for addressing beneficiary differences in the cost of dialysis care under the new payment system; and (4) CMS's plans to monitor the new payment system's effects. GAO analyzed 2007 data--the most recent available--on Medicare ESRD expenditures and input from 73 nephrology clinicians and researchers collected using a Web-based data collection instrument. GAO also reviewed reports and CMS's proposed rule on the payment system's design and interviewed CMS officials."
Date: March 31, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
The Greensheet (Houston, Tex.), Vol. 41, No. 361, Ed. 1 Tuesday, August 31, 2010 (open access)

The Greensheet (Houston, Tex.), Vol. 41, No. 361, Ed. 1 Tuesday, August 31, 2010

Free weekly newspaper that includes business and classified advertising.
Date: August 31, 2010
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Greensheet (Houston, Tex.), Vol. 41, No. 362, Ed. 1 Tuesday, August 31, 2010 (open access)

The Greensheet (Houston, Tex.), Vol. 41, No. 362, Ed. 1 Tuesday, August 31, 2010

Free weekly newspaper that includes business and classified advertising.
Date: August 31, 2010
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Greensheet (Houston, Tex.), Vol. 41, No. 574, Ed. 1 Friday, December 31, 2010 (open access)

The Greensheet (Houston, Tex.), Vol. 41, No. 574, Ed. 1 Friday, December 31, 2010

Free weekly newspaper that includes business and classified advertising.
Date: December 31, 2010
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Make Sure Your Baby Can Hear the Sounds of Texas (open access)

Make Sure Your Baby Can Hear the Sounds of Texas

Pamphlet providing information about newborn hearing screening and developmental markers for older babies. One side is written in English and the reverse side is written in Spanish.
Date: August 31, 2010
Creator: Texas Early Hearing Detection and Intervention
Object Type: Pamphlet
System: The Portal to Texas History
The Greensheet (Houston, Tex.), Vol. 41, No. 102, Ed. 1 Wednesday, March 31, 2010 (open access)

The Greensheet (Houston, Tex.), Vol. 41, No. 102, Ed. 1 Wednesday, March 31, 2010

Free weekly newspaper that includes business and classified advertising.
Date: March 31, 2010
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Greensheet (Houston, Tex.), Vol. 41, No. 576, Ed. 1 Friday, December 31, 2010 (open access)

The Greensheet (Houston, Tex.), Vol. 41, No. 576, Ed. 1 Friday, December 31, 2010

Free weekly newspaper that includes business and classified advertising.
Date: December 31, 2010
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Optimist (Abilene, Tex.), Vol. 98, No. 46, Ed. 1 Wednesday, March 31, 2010 (open access)

The Optimist (Abilene, Tex.), Vol. 98, No. 46, Ed. 1 Wednesday, March 31, 2010

Bi-weekly student newspaper from Abilene Christian University in Abilene, Texas that includes local, state and campus news along with advertising.
Date: March 31, 2010
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Brand (Abilene, Tex.), Vol. 99, No. 2, Ed. 1 Tuesday, August 31, 2010 (open access)

The Brand (Abilene, Tex.), Vol. 99, No. 2, Ed. 1 Tuesday, August 31, 2010

Bi-weekly student newspaper from Hardin-Simmons University in Abilene, Texas that includes campus news and local news of interest to students along with advertising.
Date: August 31, 2010
Creator: Hahne, Elyse
Object Type: Newspaper
System: The Portal to Texas History
Cherokeean Herald (Rusk, Tex.), Vol. 161, No. 6, Ed. 1 Wednesday, March 31, 2010 (open access)

Cherokeean Herald (Rusk, Tex.), Vol. 161, No. 6, Ed. 1 Wednesday, March 31, 2010

Weekly newspaper from Rusk, Texas that includes local, state and national news along with extensive advertising.
Date: March 31, 2010
Creator: Whitehead, Marie
Object Type: Newspaper
System: The Portal to Texas History
North Texas Daily (Denton, Tex.), Vol. 95, No. 38, Ed. 1 Wednesday, March 31, 2010 (open access)

North Texas Daily (Denton, Tex.), Vol. 95, No. 38, Ed. 1 Wednesday, March 31, 2010

Daily student newspaper from the University of North Texas in Denton, Texas that includes local, state and campus news along with advertising.
Date: March 31, 2010
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History