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Tax Administration: IRS's Information Exchanges with Other Countries Could Be Improved through Better Performance Information (open access)

Tax Administration: IRS's Information Exchanges with Other Countries Could Be Improved through Better Performance Information

A letter report issued by the Government Accountability Office with an abstract that begins "With trillions of dollars in cross-border financial activity, U.S. tax authorities and others around the world exchange information with each other to administer and enforce compliance with the tax laws of their respective countries. GAO was asked to (1) identify and describe all income tax treaties and other such agreements between the United States and other countries, (2) describe the volume of exchange activity, types of information exchanged between the United States and its treaty partners, and request processing times, and (3) identify opportunities to improve the effectiveness of current U.S. information exchange processes and procedures. GAO analyzed agreement documents, IRS data on information exchanges, and interviewed program officials and the users of exchanged information."
Date: September 9, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Adult Drug Courts: Studies Show Courts Reduce Recidivism, but DOJ Could Enhance Future Performance Measure Revision Efforts (open access)

Adult Drug Courts: Studies Show Courts Reduce Recidivism, but DOJ Could Enhance Future Performance Measure Revision Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "A drug court is a specialized court that targets criminal offenders who have drug addiction and dependency problems. These programs provide offenders with intensive court supervision, mandatory drug testing, substance-abuse treatment, and other social services as an alternative to adjudication or incarceration. As of June 2010, there were over 2,500 drug courts operating nationwide, of which about 1,400 target adult offenders. The Department of Justice's (DOJ) Bureau of Justice Assistance (BJA) administers the Adult Drug Court Discretionary Grant Program, which provides financial and technical assistance to develop and implement adult drug-court programs. DOJ requires grantees that receive funding to provide data that measure their performance. In response to the Fair Sentencing Act of 2010, this report assesses (1) data DOJ collected on the performance of federally funded adult drug courts and to what extent DOJ used these data in making grant- related decisions, and (2) what is known about the effectiveness of drug courts. GAO assessed performance data DOJ collected in fiscal year 2010 and reviewed evaluations of 32 drug- court programs and 11 cost-benefit studies issued from February 2004 through March 2011."
Date: December 9, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Mississippi River: Actions Are Needed to Help Resolve Environmental and Flooding Concerns about the Use of River Training Structures (open access)

Mississippi River: Actions Are Needed to Help Resolve Environmental and Flooding Concerns about the Use of River Training Structures

A letter report issued by the Government Accountability Office with an abstract that begins "For more than 130 years the U.S. Army Corps of Engineers (Corps) has used dikes to "train" the Mississippi River channel and maintain adequate depth for navigation. The Corps relies heavily on these structures--including some with more recent designs--in the Middle Mississippi, between the confluences of the Missouri and Ohio Rivers. Over the past few decades, some researchers have raised concerns about the structures' cumulative impacts on the environment and the height of floodwaters. For the Corps' river training structures in the Middle Mississippi, GAO was asked to examine (1) key requirements and directives that govern their use, (2) how the Corps has addressed key environmental requirements, (3) the extent to which their hydrologic and environmental impacts are monitored, and (4) concerns that researchers have raised about hydrologic and environmental impacts and how the Corps has responded. GAO reviewed relevant laws, regulations, agency documents, and key studies, and interviewed Corps officials and other researchers and experts."
Date: December 9, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Managing for Results: Opportunities for Congress to Address Government Performance Issues (open access)

Managing for Results: Opportunities for Congress to Address Government Performance Issues

Correspondence issued by the Government Accountability Office with an abstract that begins "Many federal program efforts, such as those related to ensuring food safety, providing homeland security, monitoring incidence of infectious diseases, or improving response to natural disasters, generally require the effective collaboration of more than one agency. As we have recently testified before each of Congressional subcommittees and the task force, the Government Performance and Results Act (GPRA) Modernization Act of 2010 (GPRAMA) calls for a more coordinated and crosscutting approach to achieve meaningful results. Indeed, we have noted for many years the central role that GPRA could play in identifying and fostering improved coordination across related federal program efforts. Effective GPRAMA implementation provides opportunities to identify the various agencies and federal activities--including spending programs, regulations, and tax expenditures--that contribute to crosscutting programs and to ensure that coordination mechanisms are in place. Our recent report on potential duplication, overlap, and fragmentation highlights a number of areas where a more crosscutting approach is needed--both across agencies and within a specific agency. GPRAMA provides a powerful opportunity for agencies to collect and report more timely and useful performance information on crosscutting programs. This performance information can play an important role in …
Date: December 9, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Chemical Assessments: Challenges Remain with EPA's Integrated Risk Information System Program (open access)

Chemical Assessments: Challenges Remain with EPA's Integrated Risk Information System Program

A letter report issued by the Government Accountability Office with an abstract that begins ""
Date: December 9, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Medicare Advantage: Changes Improved Accuracy of Risk Adjustment for Certain Beneficiaries (open access)

Medicare Advantage: Changes Improved Accuracy of Risk Adjustment for Certain Beneficiaries

A letter report issued by the Government Accountability Office with an abstract that begins "The effect of CMS's revised community model on payment accuracy varied for the high-risk groups studied. Specifically, compared with the current community model, the revised community model slightly reduced the accuracy of MA payment adjustments for beneficiaries with multiple chronic conditions by $164, or about 1 percent of average actual expenditures. For beneficiaries with low income, the accuracy of the revised and the current community models was similar: estimates differed by $5, or less than 0.1 percent of average actual expenditures. For beneficiaries with dementia, the revised community model substantially improved the accuracy of MA payment adjustments by $2,674, or about 16 percent of average actual expenditures."
Date: December 9, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
FEMA: Action Needed to Improve Administration of the National Flood Insurance Program (open access)

FEMA: Action Needed to Improve Administration of the National Flood Insurance Program

A letter report issued by the Government Accountability Office with an abstract that begins "The National Flood Insurance Program (NFIP) has been on GAO's high-risk list since March 2006 because of concerns about its long-term financial solvency and related operational issues. Significant management challenges also affect the Federal Emergency Management Agency's (FEMA) ability to administer NFIP. This report examines (1) the extent to which FEMA's management practices affect the administration of NFIP; (2) lessons learned from the cancellation of FEMA's attempt to modernize NFIP's insurance management system; and (3) limitations on FEMA's authority that could affect NFIP's financial stability. To do this work, GAO reviewed internal control standards and best practices, analyzed agency documentation, reviewed previous work, and interviewed relevant agency officials."
Date: June 9, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Critical Infrastructure Protection: Cybersecurity Guidance Is Available, but More Can Be Done to Promote Its Use (open access)

Critical Infrastructure Protection: Cybersecurity Guidance Is Available, but More Can Be Done to Promote Its Use

A letter report issued by the Government Accountability Office with an abstract that begins "A wide variety of cybersecurity guidance is available from national and international organizations for entities within the seven critical infrastructure sectors GAO reviewed--banking and finance; communications; energy; health care and public health; information technology; nuclear reactors, material, and waste; and water. Much of this guidance is tailored to business needs of entities or provides methods to address unique risks or operations. In addition, entities operating in regulated environments are subject to mandatory standards to meet their regulatory requirements; entities operating outside of a regulatory environment may voluntarily adopt standards and guidance. While private sector coordinating council representatives confirmed lists of cybersecurity guidance that they stated were used within their respective sectors, the representatives emphasized that the lists were not comprehensive and that additional standards and guidance are likely used."
Date: December 9, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Interagency Contracting: Improvements Needed in Setting Fee Rates for Selected Programs (open access)

Interagency Contracting: Improvements Needed in Setting Fee Rates for Selected Programs

A letter report issued by the Government Accountability Office with an abstract that begins "Federal agencies spend over $50 billion annually on goods and services using interagency contracts, which leverage the government's buying power, simplify procuring commonly used goods and services, and allow agencies to use the contracts and expertise of other agencies. Agencies that operate interagency contracts and provide assisted acquisition services for other agencies recover their costs by charging a fee to their customers. In response to questions about fee rates and their composition, GAO assessed for selected interagency contracting programs (1) the current fee rates and trends in the fee rates, sales, costs, and revenues; (2) the extent to which programs subsidize, or are subsidized by, other programs; (3) the extent to which agencies identify, track, and forecast costs and revenues, manage reserves, and obtain approval for fee-rate changes; and (4) the extent to which agencies use contractor personnel to supplement program staffing. GAO analyzed data on six interagency contract programs at four agencies--General Services Administration (GSA), Department of the Interior (DOI), National Aeronautics and Space Administration (NASA) and National Institutes of Health (NIH); reviewed agency policies; and interviewed officials from the agencies' program, policy, and financial …
Date: September 9, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal Employees' Compensation Act: Preliminary Observations on Fraud-Prevention Controls (open access)

Federal Employees' Compensation Act: Preliminary Observations on Fraud-Prevention Controls

A statement of record issued by the Government Accountability Office with an abstract that begins "This testimony provides information on fraud-prevention controls for the Federal Employees' Compensation Act (FECA) program. According to the Department of Labor (Labor), in fiscal year 2010 about 251,000 federal and postal employees and their survivors received wage- loss compensation, medical and vocational rehabilitation services, and death benefits through FECA. Administered by Labor, the FECA program provides benefits to federal employees who sustained injuries or illnesses while performing their federal duties. Employees must submit claims to their employing agency, which are then reviewed by Labor. For those claims that are approved, employing agencies reimburse Labor for payments made to their employees, while Labor bears most of the program's administrative costs. Wage-loss benefits for eligible workers-- including those who are at, or older than, retirement age--with total disabilities are generally 66.67 percent of the worker's salary (with no spouse or dependent) or 75 percent for a worker with a spouse or dependent. FECA wage loss compensation benefits are tax free and not subject to time or age limits. Labor's Office of Workers' Compensation Programs (OWCP) estimated that future actuarial liabilities for governmentwide FECA compensation payments to those …
Date: November 9, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Trends in Nunn-McCurdy Cost Breaches for Major Defense Acquisition Programs (open access)

Trends in Nunn-McCurdy Cost Breaches for Major Defense Acquisition Programs

Correspondence issued by the Government Accountability Office with an abstract that begins "For nearly 30 years, the statutory provision, known as Nunn-McCurdy, has been an oversight tool for Congress to hold the Department of Defense (DOD) accountable for cost growth on major defense programs. A Nunn-McCurdy breach occurs when a program's unit cost exceeds certain thresholds. When that happens, DOD must notify Congress of the breach. There are a number of statutory provisions that help implement cost growth reporting under Nunn-McCurdy. For the purposes of this report, we refer to these statutory provisions as the Nunn-McCurdy process. In September 2010, Congress requested that we examine trends in Nunn-McCurdy breaches and factors that may be responsible for these trends. In this report, we also discuss changes DOD is making or proposing to make to the Nunn-McCurdy process. To identify trends in Nunn-McCurdy breaches, we collected and analyzed existing data on breaches from DOD's Defense Acquisition Management Information Retrieval system, which contains data on breaches since 1997. DOD officials also provided us with a list of programs that breached the cost growth thresholds since 1997, which we analyzed to remove duplicate entries. In addition, we reviewed analyses by the Office of the …
Date: March 9, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Acquisition Planning: Opportunities to Build Strong Foundations for Better Services Contracts (open access)

Acquisition Planning: Opportunities to Build Strong Foundations for Better Services Contracts

A letter report issued by the Government Accountability Office with an abstract that begins "Civilian agencies obligated over $135 billion in fiscal year 2010 for services --80 percent of total civilian spending on contracts. Services acquisitions have suffered from inadequate planning, which can put budget, schedule, and quality at risk. GAO was asked to examine how civilian agencies conduct acquisition planning for services contracts and assessed (1) the extent to which agencies have developed policies and procedures for acquisition planning, (2) how agencies have carried out acquisition planning, and (3) the extent to which agencies' guidance identifies when to begin and how long acquisition planning should take. GAO reviewed acquisition planning at the four civilian agencies with the most spending on professional, administrative, and management support services. GAO also reviewed Federal Acquisition Regulation (FAR) provisions; agency regulations and guidance; and 24 selected contracts; and interviewed agency officials."
Date: August 9, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Management Report: Opportunities for Improvements in the Congressional Award Foundation's Internal Controls and Accounting Procedures (open access)

Management Report: Opportunities for Improvements in the Congressional Award Foundation's Internal Controls and Accounting Procedures

Correspondence issued by the Government Accountability Office with an abstract that begins "In May 2011, we issued our opinion on the fiscal years 2010 and 2009 financial statements of the Congressional Award Foundation (the Foundation). We also reported on our evaluation of the Foundation's compliance with provisions of selected laws and regulations for the fiscal year ended September 30, 2010, and our consideration of the Foundation's internal control over financial reporting. [...] The purpose of this report is to present additional information on the internal control and accounting procedures issues we identified during our audit of the Foundation's fiscal years 2010 and 2009 financial statements and to provide our recommended actions to address those issues."
Date: September 9, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Defense Acquisitions: Key Questions Confront the Army's Ground Force Modernization Initiatives (open access)

Defense Acquisitions: Key Questions Confront the Army's Ground Force Modernization Initiatives

Testimony issued by the Government Accountability Office with an abstract that begins "From 2003 through 2009, the Future Combat Systems program was at the center of the Army's efforts to modernize. But in 2009, DOD canceled the program and instead laid out plans for development of a ground combat vehicle (GCV) program, multiple increments of brigade modernization, and a tactical network. GCV is intended to modernize the current ground combat vehicle fleet; the early infantry brigade combat team (E-IBCT) to continue previous Future Combat Systems efforts to stage and spin out emerging technologies to current forces; and the tactical information network to provide connectivity, communications, and data for the warfighter. Each of these is in various stages of implementation: GCV is to begin technology development in April 2011; E-IBCT increments have been terminated in early production based on test results; and development of the tactical network is poised to begin. This testimony focuses on the Army's recent efforts to prepare for a new GCV development program, E-IBCT program test results and decisions, and emerging plans for the tactical network, as well as questions the Army faces as it makes significant decisions in those areas. DOD reviewed a draft of this …
Date: March 9, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Medicare and Medicaid Fraud, Waste, and Abuse: Effective Implementation of Recent Laws and Agency Actions Could Help Reduce Improper Payments (open access)

Medicare and Medicaid Fraud, Waste, and Abuse: Effective Implementation of Recent Laws and Agency Actions Could Help Reduce Improper Payments

Testimony issued by the Government Accountability Office with an abstract that begins "GAO has designated Medicare and Medicaid as high-risk programs because they are particularly vulnerable to fraud, waste, abuse, and improper payments (payments that should not have been made or were made in an incorrect amount). Medicare is considered high-risk in part because of its complexity and susceptibility to improper payments, and Medicaid because of concerns about the adequacy of its fiscal oversight to prevent inappropriate spending. In fiscal year 2010, the Centers for Medicare & Medicaid Services (CMS)--the agency that administers Medicare and Medicaid--estimated that these programs made a total of over $70 billion in improper payments. This statement focuses on how implementing prior GAO recommendations and recent laws, as well as other agency actions, could help CMS carry out five key strategies GAO identified in previous reports to help reduce fraud, waste, and abuse and improper payments in Medicare and Medicaid. It is based on 16 GAO products issued from April 2004 through June 2010 using a variety of methodologies, such as analyses of Medicare or Medicaid claims, review of relevant policies and procedures, and interviews with officials. In February 2011, GAO also received updated information from …
Date: March 9, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Federal Real Property: Proposed Civilian Board Could Address Disposal of Unneeded Facilities (open access)

Federal Real Property: Proposed Civilian Board Could Address Disposal of Unneeded Facilities

Testimony issued by the Government Accountability Office with an abstract that begins "The federal government holds more than 45,000 underutilized properties that cost nearly $1.7 billion annually to operate, yet significant obstacles impede efforts to close, consolidate, or find other uses for these properties. GAO has designated federal real property management as a high-risk area, in part because of the number and cost of these properties. The Office of Management and Budget (OMB) is responsible for reviewing federal agencies' progress in real property management. In 2007, GAO recommended that OMB assist agencies by developing an action plan to address key obstacles associated with decisions related to unneeded real property, including stakeholder influences. In May 2011, the administration proposed legislation, referred to as the Civilian Property Realignment Act (CPRA), to, among other things, establish a legislative framework for disposing of and consolidating civilian real property and that could help limit stakeholder influences in real property decision making. This statement identifies (1) progress the government has made toward addressing obstacles to federal real property management, (2) some of the challenges that remain and how CPRA may be responsive to those challenges, and (3) key elements of the Department of Defense's (DOD) base …
Date: June 9, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Energy Policy Act of 2005: BLM's Use of Section 390 Categorical Exclusions for Oil and Gas Development (open access)

Energy Policy Act of 2005: BLM's Use of Section 390 Categorical Exclusions for Oil and Gas Development

Testimony issued by the Government Accountability Office with an abstract that begins "The Energy Policy Act of 2005 was enacted in part to expedite domestic oil and gas development. Section 390 of the act authorized the Department of the Interior's Bureau of Land Management (BLM) to use categorical exclusions to streamline the environmental analysis required under the National Environmental Policy Act of 1969 (NEPA) when approving certain oil and gas activities. Numerous questions have been raised about how and when BLM should use these section 390 categorical exclusions. In September 2009, GAO reported on BLM's first 3 years of experience-- fiscal years 2006 through 2008--using section 390 categorical exclusions. This testimony is based on GAO's September 2009 report (GAO-09-872) and updated with information on court decisions that have been reached since the report was issued. The testimony focuses on (1) the extent to which BLM used section 390 categorical exclusions and the benefits, if any, associated with their use; (2) the extent to which BLM complied with the Energy Policy Act of 2005 and agency guidance; (3) key concerns, if any, associated with section 390 categorical exclusions; and (4) how BLM has responded to GAO's recommendations and other recent developments. …
Date: September 9, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Moving Illegal Proceeds: Opportunities Exist for Strengthening the Federal Government's Efforts to Stem Cross-Border Currency Smuggling (open access)

Moving Illegal Proceeds: Opportunities Exist for Strengthening the Federal Government's Efforts to Stem Cross-Border Currency Smuggling

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses federal efforts to stem currency smuggling across our nation's borders. Mexican drug-trafficking organizations, terrorist organizations, and other groups with malevolent intent finance their operations by moving funds into or out of the United States. For example, a common technique used for taking proceeds from drug sales in the United States to Mexico is a method known as bulk cash smuggling. The National Drug Intelligence Center (NDIC) has stated that proceeds from drug trafficking generated in this country are smuggled across the southwest border and it estimates that the proceeds total from $18 billion to $39 billion a year. NDIC also estimates that Canadian drug-trafficking organizations smuggle significant amounts of cash across the northern border from proceeds of drugs sold in the United States. In addition to bulk cash smuggling, 21st century methods and technologies of laundering money have emerged. In 2009, NDIC stated that new financial products and technologies present unique opportunities for money launderers as well as unprecedented challenges to the intelligence, law enforcement, and regulatory communities. NDIC and others cited the use of prepaid cards or gift cards that are loaded with currency …
Date: March 9, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
District of Columbia Charter Schools: Criteria for Awarding School Buildings to Charter Schools Needs Additional Transparency (open access)

District of Columbia Charter Schools: Criteria for Awarding School Buildings to Charter Schools Needs Additional Transparency

A letter report issued by the Government Accountability Office with an abstract that begins "Almost 40 percent of all public school students in the District of Columbia (D.C. or District) were enrolled in charter schools in the 2010-11 school year. The D.C. School Reform Act established the Public Charter School Board (PCSB) for the purpose of authorizing and overseeing charter schools. Congress required GAO to conduct a management evaluation of PCSB. GAO addresses the following: (1) the mechanisms in place to review the performance and operations of PCSB, (2) the procedures and processes PCSB has in place to oversee and monitor the operations of D.C. charter schools, and (3) the resources available to charter schools for their operations and facilities. GAO interviewed officials from D.C. agencies and 7 charter schools and reviewed oversight procedures for PCSB and charter schools. GAO also reviewed the processes for providing resources to charter schools and analyzed data on these resources."
Date: March 9, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
ATPA Renewal: Background and Issues (open access)

ATPA Renewal: Background and Issues

The Andean Trade Preference Act (ATPA) extends special duty treatment to certain U.S. imports from Bolivia, Colombia, Ecuador, and Peru that meet domestic content and other requirements. The purpose of ATPA is to promote economic growth in the Andean region and to encourage a shift away from dependence on illegal drugs by supporting legitimate economic activities. This report outlines the various aspects of the ATPA, including significant dates and modifications.
Date: March 9, 2011
Creator: Villarreal, M. Angeles
Object Type: Report
System: The UNT Digital Library
Cote d'Ivoire's Post-Election Crisis (open access)

Cote d'Ivoire's Post-Election Crisis

This report discusses the recent political instability in Côte d'Ivoire, which has surfaced most recently in February 2011, and stems from a contested November 28, 2010, presidential election. This report discusses background information on Côte d'Ivoire's long struggle toward peace, political stability, and democratic governance. This report also addresses U.S. interests regarding Côte d'Ivoire's stability and democratic progress.
Date: March 9, 2011
Creator: Cook, Nicolas
Object Type: Report
System: The UNT Digital Library
Kosovo: Current Issues and U.S. Policy (open access)

Kosovo: Current Issues and U.S. Policy

This report discusses the current political state of Kosovo, which, on February 7, 2008, declared its independence from Serbia. Since then, Serbia has contested Kosovo's declaration of independence, leading to parallel governing institutions and ongoing talks between the two nations. This report discusses challenges Kosovo faces regarding international recognition and the status of its ethnic minorities. This report also discusses Kosovo's relationship with the United States, and U.S. foreign aid efforts to Kosovo.
Date: March 9, 2011
Creator: Woehrel, Steven
Object Type: Report
System: The UNT Digital Library
Expedited or "Fast-Track" Legislative Procedures (open access)

Expedited or "Fast-Track" Legislative Procedures

This report discusses expedited or "fast-track" legislative procedures, which are special procedures that Congress adopts to promote timely committee and floor action on a specifically defined type of bill or resolution.
Date: February 9, 2011
Creator: Davis, Christopher M.
Object Type: Report
System: The UNT Digital Library
War in Afghanistan: Strategy, Operations, and Issues for Congress (open access)

War in Afghanistan: Strategy, Operations, and Issues for Congress

This report discusses the ongoing U.S. military operations in Afghanistan, begun in the aftermath of the terrorist attacks of September 11, 2001. The report, which will be updated as events warrant, describe and analyzes several issues, including the key players in the war in Afghanistan; the strategic outlooks of the Afghan government, the U.S. government, and NATO; and the threats to the security and stability of the Afghan state and its people.
Date: March 9, 2011
Creator: Dale, Catherine
Object Type: Report
System: The UNT Digital Library