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U.S. Postal Service: Challenges Related to Restructuring the Postal Service's Retail Network
A letter report issued by the Government Accountability Office with an abstract that begins "Over the past 5 years, the U.S. Postal Service (USPS) has taken several actions to restructure its retail network through reducing its workforce and its footprint while expanding retail alternatives. USPS officials estimated that it had saved about $800 million from reducing the number of work hours dedicated to retail operations. USPS also closed 631 of its post offices, but it did not have cost-savings estimates for these closures. Most of the facilities closed (500) were in response to a postmaster vacancy or the suspension of operations due to an expired lease or irreparable damage following a natural disaster. Fewer closures (131) have resulted from nationwide reviews that USPS initiated in 2009 and 2011. USPS has also restructured its retail network by expanding alternatives through self-service options as well as partnerships with other retailers."
Date:
April 17, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Medicare: Important Steps Have Been Taken, but More Could Be Done to Deter Fraud
Testimony issued by the Government Accountability Office with an abstract that begins "The Centers for Medicare & Medicaid Services (CMS)the agency that administers Medicarehas made progress in implementing several key strategies GAO identified in prior work as helpful in protecting Medicare from fraud; however, some actions that could help combat fraud remain incomplete."
Date:
April 24, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
U.S. Postal Service: Field Offices' Role in Cost-Reduction and Revenue-Generation Efforts
A letter report issued by the Government Accountability Office with an abstract that begins "Field employees have key roles in the U.S. Postal Services (USPS) efforts to reduce costs and generate revenue. For example, these employees evaluate the feasibility of closing or consolidating facilities, such as post offices and mail- processing facilities; carry out the closures and consolidations of these facilities; and evaluate and consolidate delivery routes. These roles support USPSs plans to save, by 2016, about $9 billion annually by improving its operational efficiency and realigning its retail, mail processing, and delivery networks with declining mail use. These plans include evaluating about half of its approximately 31,000 post offices to identify cost-reduction opportunities, closing or reducing operations at about half of its 461 mail-processing facilities, and consolidating about 20,000 of its 144,000 city delivery routes. Area and district employees also have a significant role in USPSs efforts to generate additional revenue by (1) promoting the value of mail to businesses, (2) maintaining and increasing its customer base through customer service, and (3) growing the package business."
Date:
April 25, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Highway Infrastructure: Federal-State Partnership Produces Benefits and Poses Oversight Risks
A letter report issued by the Government Accountability Office with an abstract that begins "Over the years, the federal-aid highway program has expanded to encompass broader goals, more responsibilities, and a variety of approaches. As the program grew more complex, the Federal Highway Administrations (FHWA) oversight role also expanded, while its resources have not kept pace. As GAO has reported, this growth occurred without a well-defined overall vision of evident national interests and the federal role in achieving them. GAO has recommended Congress consider restructuring federal surface transportation programs, and for this and other reasons, funding surface transportation remains on GAOs high-risk list."
Date:
April 26, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Tax Gap: Sources of Noncompliance and Strategies to Reduce It
Testimony issued by the Government Accountability Office with an abstract that begins "Noncompliance does not have a single source but occurs across different types of taxes and taxpayers. For example, individual income tax accounts for the largest portion of the tax gap, but corporate income tax and employment tax are also significant. Further, misreporting by individuals involves business income, non-business income, deductions, and credits. The extent of misreporting depends on the extent to which income tax is withheld or reported to the Internal Revenue Service (IRS) by third parties. For example, nearly 40 percent, or $179 billion, of the 2006 gross tax gap is due to misreporting of non-corporate business income and related self-employment taxes. Much of this misreporting can be attributed to sole proprietors underreporting receipts or over-reporting expenses. Unlike wage and some investment income, sole proprietors income is not subject to withholding and only a portion is reported to IRS by third parties."
Date:
April 19, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Moving to Work Demonstration: Opportunities Exist to Improve Information and Monitoring
A letter report issued by the Government Accountability Office with an abstract that begins "Public housing agencies (PHA) that participate in the Moving to Work (MTW) program report annually on the performance of their activities, which include efforts to reduce administrative costs and encourage residents to work. But this performance information varies, and the Department of Housing and Urban Developments (HUD) guidance does not specify that it be quantifiable and outcome oriented. Further, HUD has not identified the performance data that would be needed to assess the results of similar MTW activities or the program as a whole and has not established performance indicators for the program. The shortage of such analyses and indicators has hindered comprehensive evaluation efforts, although such evaluations are key to determining the success of any demonstration program. Further, while HUD has identified some lessons learned from the program, it has no systematic process to identify them and thus has relied primarily on ad hoc information. The absence of a systematic process for identifying lessons learned limits HUDs ability to promote useful practices that could be more broadly implemented to address the purposes of the program."
Date:
April 19, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Missile Defense: Opportunities Exist to Strengthen Acquisitions by Reducing Concurrency and Improving Parts Quality
Testimony issued by the Government Accountability Office with an abstract that begins ""
Date:
April 25, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
The Federal Government's Long-Term Fiscal Outlook: Spring 2012 Update
Other written product issued by the Government Accountability Office with an abstract that begins "Federal deficits and debt have reached historic highs in recent years. Congress has taken action to address the fiscal imbalance, but longer-term challenges remain. The Budget Control Act (BCA) of 2011 limits spending over the next decade and leads to an improved fiscal outlook. The act targets discretionary spending, and under both of GAOs simulations, discretionary spending as a share of the economy would be lower in 2022 than at any point in the last 50 years. Further, as the economy recovers, revenue increases and spending decreases. While the BCA improved the outlook, it did not eliminate the longer-term challenge, in part because it did not focus on the fundamental drivers of the governments future fiscal imbalancesa structural gap between revenues and spending driven by rising health care costs and demographics. As our 2011 simulations showed, if the Patient Protection and Affordable Care Act (PPACA) is implemented as intended it would have a major effect on the gap but would not eliminate it. The aging of the population and rising health care costs will continue putting upward pressure on spending. Assuming revenue in the long term …
Date:
April 2, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Export Promotion: The Export-Import Bank's Financing of Dual-Use Exports
Correspondence issued by the Government Accountability Office with an abstract that begins "This report identifies (1) the dual-use exports, if any, that Ex-Im financed in fiscal years 2010 through 2011 and (2) the end uses of any such exports. Ex-Im did not finance any dual-use exports in fiscal years 2010 and 2011, according to our review of relevant data on Ex-Im authorizations."
Date:
April 12, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Border Security: Observations on Costs, Benefits, and Challenges of a Department of Defense Role in Helping to Secure the Southwest Land Border
Testimony issued by the Government Accountability Office with an abstract that begins "The National Defense Authorization Act for Fiscal Year 2011 mandated that GAO examine the costs and benefits of an increased Department of Defense (DOD) role to help secure the southwest land border. This mandate directed that GAO report on, among other things, the potential deployment of additional units, increased use of ground-based mobile surveillance systems, use of mobile patrols by military personnel, and an increased deployment of unmanned aerial systems and manned aircraft in national airspace. In September 2011, GAO reported that DOD estimated a total cost of about $1.35 billion for two separate border operationsOperation Jump Start and Operation Phalanxconducted by National Guard forces in Title 32 status from June 2006 to July 2008 and from June 2010 through September 30, 2011, respectively. Further, DOD estimated that it has cost about $10 million each year since 1989 to use active duty Title 10 forces nationwide, through its Joint Task Force-North, in support of drug law enforcement agencies with some additional operational costs borne by the military services. Agency officials stated multiple benefits from DODs increased border role, such as assistance to the Department of Homeland Security (DHS) …
Date:
April 17, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Nuclear Regulatory Commission: Natural Hazard Assessments Could Be More Risk-Informed
A letter report issued by the Government Accountability Office with an abstract that begins "The Nuclear Regulatory Commission (NRC) and companies licensed to operate nuclear power reactors (or licensees) apply probabilistic risk assessment (PRA) to natural hazards at operating U.S. nuclear reactors to a limited extent. When the 104 operating reactors were originally licensed before 1997, NRC required licensees to assess natural hazards using deterministic analysis, which—informed by historical experience, test results, and expert judgment—considers a specific set of potential accidents and how the consequences of those accidents can be prevented and mitigated. Subsequent to most of these initial licenses being issued, NRC, through policy statements and other documents, has endorsed PRA—a systematic method for assessing what can go wrong, its likelihood, and its consequences, resulting in quantitative estimates of risk—as a means to enhance and extend traditional deterministic analysis. In 1991, NRC requested that licensees voluntarily examine their reactors’ vulnerability to natural hazards and suggested PRA as one of several possible methods for licensees to use in their examinations. However, most licensees opted to use other methods. According to NRC officials and nuclear power industry representatives—and reflected in data GAO obtained from five licensees that together operate 25 reactors—few …
Date:
April 26, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
DOD Financial Management: Challenges in Attaining Audit Readiness and Improving Business Processes and Systems
Testimony issued by the Government Accountability Office with an abstract that begins "GAOs recent work highlights the types of challenges facing the Department of Defense (DOD) as it strives to attain audit readiness and reengineer its business processes and systems. The urgency in addressing these challenges has been increased by the goals of an auditable DOD Statement of Budgetary Resources (SBR) by the end of fiscal year 2014 and a complete set of auditable financial statements by the end of fiscal year 2017. For example, GAOs 2011 reporting highlights difficulties the DOD components experienced in attempting to achieve an auditable SBR. These include:"
Date:
April 18, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Unemployed Older Workers: Many Experience Challenges Regaining Employment and Face Reduced Retirement Security
A letter report issued by the Government Accountability Office with an abstract that begins "As with many other demographic groups, older workers unemployment overall and long-term unemployment rates have increased dramatically since the recession began in 2007. In December 2011, the unemployment rate for older workers was 6.0 percent, up from 3.1 at the start of the recession, but down from its peak of 7.6 percent in February 2010. In particular, long-term unemployment rose substantially, and at a greater rate for older than younger workers. By 2011, 55 percent of unemployed older workers had been actively seeking a job for more than half a year (27 weeks or more). Meanwhile, the long-term trend of rising labor force participation rates among older workers has continued, with the recession possibly amplifying this trend."
Date:
April 25, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
VA Administrative Investigations: Improvements Needed in Collecting and Sharing Information
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) has departmentwide policy and procedures for convening and conducting administrative investigation boards (AIB). The departments procedures contain requirements for convening and conducting AIB investigations, but according to VA officials, they also provide the flexibility to tailor an investigation to effectively meet diverse informational needs. For example, the VA official convening an AIB investigation is required to select AIB members who are impartial and objective, but has flexibility to vary the number of members appointed to each AIB based on the matter being investigated. VA is currently updating its AIB policy and procedures, but officials said the department plans to maintain flexibility in its AIB process."
Date:
April 30, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Missile Defense: Opportunity Exists to Strengthen Acquisitions by Reducing Concurrency
A letter report issued by the Government Accountability Office with an abstract that begins ""
Date:
April 20, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
401(k) Plans: Increased Educational Outreach and Broader Oversight May Help Reduce Plan Fees
A letter report issued by the Government Accountability Office with an abstract that begins "Plan sponsors and participants paid a range of fees for services, though smaller plans typically paid higher fees as a percentage of plan assets. For example, the average amount sponsors of small plans reported paying for recordkeeping and administrative services was 1.33 percent of assets annually, compared with 0.15 percent paid by sponsors of large plans. Larger plans were more likely to pass recordkeeping fees along to participants, but when fees were passed along to participants in small plans, those in large plans paid lower fees than those in small plans. Participants also paid for investment and plan consulting feesthrough fees deducted from their plan assetsin more instances than sponsors."
Date:
April 24, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Food and Drug Administration: Employee Performance Standards for the Timely Review of Medical Product Applications
Correspondence issued by the Government Accountability Office with an abstract that begins "Employee Performance Standards for the Timely Review of Medical Product Applications:"
Date:
April 18, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Federal Reserve Banks: Areas for Improvement in Information Systems Controls
Correspondence issued by the Government Accountability Office with an abstract that begins ""
Date:
April 11, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Tobacco Taxes: Large Disparities in Rates for Smoking Products Trigger Significant Market Shifts to Avoid Higher Taxes
A letter report issued by the Government Accountability Office with an abstract that begins "Large federal excise tax disparities among tobacco products, which resulted from the Childrens Health Insurance Program Reauthorization Act (CHIPRA) of 2009, created opportunities for tax avoidance and led to significant market shifts by manufacturers and price sensitive consumers toward the lower-taxed products. Monthly sales of pipe tobacco increased from approximately 240,000 pounds in January 2009 to over 3 million pounds in September 2011, while roll-your-own tobacco dropped from about 2 million pounds to 315,000 pounds. For the same months, large cigar sales increased from 411 million to over 1 billion cigars, while small cigars dropped from about 430 million to 60 million cigars. According to government, industry, and nongovernmental organization representatives, many roll-your-own tobacco and small cigar manufacturers shifted to the lower-taxed products after CHIPRA to avoid paying higher taxes."
Date:
April 18, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Air Emissions and Electricity Generation at U.S. Power Plants
Correspondence issued by the Government Accountability Office with an abstract that begins "Older electricity generating unitsthose that began operating in or before 1978provided 45 percent of electricity from fossil fuel units in 2010 but produced a disproportionate share of emissions, both in aggregate and per unit of electricity generated. Overall, in 2010 older units contributed 75 percent of sulfur dioxide emissions, 64 percent of nitrogen oxides emissions, and 54 percent of carbon dioxide emissions from fossil fuel units. For each unit of electricity generated, older units collectively emitted about 3.6 times as much sulfur dioxide, 2.1 times as much nitrogen oxides, and 1.3 times as much carbon dioxide as newer units. The difference in emissions between older units and their newer counterparts may be attributed to a number of factors. First, 93 percent of the electricity produced by older fossil fuel units in 2010 was generated by coal-fired units. Compared with natural gas units, coal-fired units produced over 90 times as much sulfur dioxide, twice as much carbon dioxide and over five times as much nitrogen oxides per unit of electricity, largely because coal contains more sulfur and carbon than natural gas. Second, fewer older units have installed emissions controls, …
Date:
April 18, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
U.S. Postal Service: Mail Processing Network Exceeds What Is Needed for Declining Mail Volume
A letter report issued by the Government Accountability Office with an abstract that begins "Since 2006, the U.S. Postal Service (USPS) has closed redundant facilities and consolidated mail processing operations and transportation to reduce excess capacity in its network, resulting in reported cost savings of about $2.4 billion. Excess capacity remains, however, because of continuing and accelerating declines in First-Class Mail volume, automation improvements that sort mail faster and more efficiently, and increasing mail preparation and transportation by business mailers, much of whose mail now bypasses most of USPSs processing network."
Date:
April 12, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Emergency Management Agency: Workforce Planning and Training Could Be Enhanced by Incorporating Strategic Management Principles
A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Emergency Management Agency (FEMA) is taking steps to integrate its workforce planning and training efforts across the agency consistent with critical success factors for strategic human capital management such as initiating working groups to coordinate related activities, but its efforts are in the early stages. Until recently FEMAs efforts related to workforce planning have been independently conducted by various offices across the agency. In January 2012, FEMA human capital officials reported that they began integrating agencywide workforce planning initiatives underway by other program offices, such as FEMAs Qualification System, which was developed to establish qualification requirements for FEMAs workforce for deployment purposes, among other things. Additionally, FEMAs Human Capital Office plans to release a directive that, according to officials, will address the need for integrating the agencys training efforts consistent with critical success factors for strategic human capital management. Having integrated workforce planning and training could help FEMA ensure that it has the properly sized and skilled workforce to effectively meet its mission. However, the effectiveness of these integration efforts is dependent upon FEMA following through with its plans and it is, therefore, too …
Date:
April 26, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Foreign Account Reporting Requirements: IRS Needs to Further Develop Risk, Compliance, and Cost Plans
A letter report issued by the Government Accountability Office with an abstract that begins "Given the mobility of money and proliferation of foreign financial institutions (FFI), the potential for U.S. taxpayers to evade taxes on funds held in offshore accounts is greater than ever. To improve tax compliance for foreign accounts and entities, and cross-border transactions, Congress passed the Foreign Account Tax Compliance Act (FATCA) as part of the Hiring Incentives to Restore Employment Act of 2010. FATCA requires certain U.S. taxpayers to report to the Internal Revenue Service (IRS) their overseas assets and requires U.S. entities to withhold a portion of certain payments made to FFIs that have not entered into an agreement with IRS to report certain information with respect to the FFIs U.S. accounts. FATCA is an effort to reduce tax evasion by creating greater transparency and accountability with respect to offshore accounts and entities held by U.S. taxpayers and by providing IRS with tools to further enforce tax laws. IRS believes that implementing these new requirements will increase tax compliance, which will help close the gap between taxes owed and taxes paid. IRS recently estimated a net tax gap of $385 billion for tax year 2006, …
Date:
April 16, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Workplace Safety and Health: Better OSHA Guidance Needed on Safety Incentive Programs
A letter report issued by the Government Accountability Office with an abstract that begins "Little research exists on the effect of workplace safety incentive programs and other workplace safety policies on workers' reporting of injuries and illnesses, but several experts identified a link between certain types of programs and policies and reporting. Researchers distinguish between rate-based safety incentive programs, which reward workers for achieving low rates of reported injuries or illnesses, and behavior-based programs, which reward workers for certain behaviors, such as recommending safety improvements. Of the six studies GAO identified that assessed the effect of safety incentive programs, two analyzed the potential effect on workers reporting of injuries or illnesses, but they concluded that there was no relationship between the programs and injury and illness reporting. Experts and industry officials, however, suggest that rate-based programs may discourage reporting of injuries and illnesses. Experts and industry officials also reported that certain workplace polices, such as post-incident drug and alcohol testing, may discourage workers from reporting injuries and illnesses. Researchers and workplace safety experts also noted that how safety is managed in the workplace, including employer practices such as fostering open communication about safety issues, may encourage reporting of injuries and …
Date:
April 9, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library