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Farm Bill: Issues to Consider for Reauthorization
Other written product issued by the Government Accountability Office with an abstract that begins "The Government Accountability Office (GAO) and the U.S. Department of Agricultures Office of Inspector General (OIG) seek to enhance the efficiency, effectiveness, and accountability of the federal government. As Congress debates ways to address the federal governments long-term fiscal imbalance, it becomes even more critical that we help with this challenge by identifying opportunities for cost-savings and for improving programs to ensure that every dollar counts."
Date:
April 24, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Financial Literacy: Enhancing the Effectiveness of the Federal Government's Role
Testimony issued by the Government Accountability Office with an abstract that begins "The federal government plays a wide-ranging role in promoting financial literacy. Efforts to improve financial literacy in the United States involve an array of public, nonprofit, and private participants, but among those participants, the federal government is distinctive for its size and reach and for the diversity of its components, which address a wide range of issues and populations. At forums of financial literacy experts that GAO held in 2004 and 2011, participants noted that the federal government can use its bully pulpit, convening power, and other tools to draw attention to the issue, and serve as an objective and unbiased source of information about the selection of financial products and services. In prior work, GAO cited a 2009 report by the RAND Corporation in which 20 federal agencies self-identified as having 56 federal financial literacy programs, but GAOs subsequent analysis found substantial inconsistency in how different agencies defined and counted financial literacy programs. Based on a more consistent set of criteria, GAO identified 16 significant financial literacy programs or activities among 14 federal agencies, as well as 4 housing counseling programs among 3 federally supported entities, in …
Date:
April 26, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Patent and Trademark Office: New User Fee Design Presents Opportunities to Build on Transparency and Communication Success
Correspondence issued by the Government Accountability Office with an abstract that begins "To successfully manage AIA implementation, USPTO must consider a number of trade-offs as it sets and uses its over 340 fees, as well as maintain an effective fee review process. USPTO officials have stated that the agencys limited fee-setting authority prior to the AIA and uncertainty about the extent to which its collections would be available contributed to a number of the agencys operational challenges, such as the current backlog of over 640,000 patent applications and patent application processing time of over 30 months. They said fees that generated over 80 percent of USPTOs revenues were set in statute, limiting the agencys ability to ensure that total collections kept pace with total costs as its workload has grown. USPTO can only use its fee collections to the extent that Congress makes them available. In the past, Congress has in some years made available less than the total amount collected; there has been significant debate about the status and use of these fees collected in excess of amounts appropriated."
Date:
April 25, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Community Development Financial Institutions and New Markets Tax Credit Programs in Metropolitan and Nonmetropolitan Areas
Correspondence issued by the Government Accountability Office with an abstract that begins "The policies and procedures of the CDFI and NMTC Programs help ensure that awards and allocations generally are proportionate to the numbers of qualified applicants that serve metropolitan and nonmetropolitan areas. The CDFI Programs authorizing legislation and regulations require that award recipients constitute a geographically diverse group, serving metropolitan and nonmetropolitan areas and Native communities from different U.S. regions. To meet this requirement, CDFI Program officials have used the application review process and established a goal of matching the proportion of awards to the proportion of qualified applicants that primarily serve nonmetropolitan areas. This proportion changed from year to year depending on the number of qualified applicants that served nonmetropolitan areas. According to officials, revisions to the award procedures in the fiscal year 2012 funding round will enhance the CDFI Programs ability to achieve proportionality. In 2006, Congress, in the Tax Relief and Health Care Act of 2006, added a requirement for the NMTC Program that nonmetropolitan counties receive a proportional allocation of qualified equity investments. To meet this requirement, in 2008, the NMTC Program implemented two goals in its application review process. The first goal requires that …
Date:
April 26, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Cybersecurity: Threats Impacting the Nation
Testimony issued by the Government Accountability Office with an abstract that begins "The nation faces an evolving array of cyber-based threats arising from a variety of sources. These threats can be intentional or unintentional. Unintentional threats can be caused by software upgrades or defective equipment that inadvertently disrupt systems, and intentional threats can be both targeted and untargeted attacks from a variety of threat sources. Sources of threats include criminal groups, hackers, terrorists, organization insiders, and foreign nations engaged in crime, political activism, or espionage and information warfare. These threat sources vary in terms of the capabilities of the actors, their willingness to act, and their motives, which can include monetary gain or political advantage, among others. Moreover, potential threat actors have a variety of attack techniques at their disposal, which can adversely affect computers, software, a network, an organizations operation, an industry, or the Internet itself. The nature of cyber attacks can vastly enhance their reach and impact due to the fact that attackers do not need to be physically close to their victims and can more easily remain anonymous, among other things. The magnitude of the threat is compounded by the ever-increasing sophistication of cyber attack techniques, such …
Date:
April 24, 2012
Creator:
United States. Government Accountability Office.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
System:
The UNT Digital Library
Medicaid: Federal Oversight of Payments and Program Integrity Needs Improvement
Testimony issued by the Government Accountability Office with an abstract that begins "Oversight of managed care rate-setting has been inconsistent. In August 2010, GAO reported that the Centers for Medicare & Medicaid Services (CMS) had not ensured that all states were complying with the managed care actuarial soundness requirements that rates be developed in accordance with actuarial principles, appropriate for the population and services, and certified by actuaries. For example, GAO found significant gaps in CMSs oversight of 2 of the 26 states reviewedCMS had not reviewed one states rates in multiple years and had not completed a full review of another states rates since the actuarial soundness requirements became effective. Variation in practices across CMS regional offices contributed to these gaps and other inconsistencies in the agencys oversight of states rate setting. GAOs previous work also found that CMSs efforts to ensure the quality of the data used to set rates were generally limited to requiring assurances from states and health plansefforts that did not provide the agency with enough information to ensure the quality of the data used. With limited information on data quality, CMS cannot ensure that states managed care rates are appropriate, which places billions of …
Date:
April 25, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Limited Data Available on USDA and Interior Attorney Fee Claims and Payments
Correspondence issued by the Government Accountability Office with an abstract that begins "Most USDA and Interior agencies did not have readily available information on attorney fee claims and payments made under EAJA and other fee-shifting statutes for fiscal years 2000 through 2010. As a result, there was no way to readily determine who made claims, the total amount each department paid or awarded in attorney fees, who received the payments, or the statutes under which the cases were brought for the claims over the 11-year period. Both USDA and Interior officials stated that given the decentralized nature of their departments and the absence of an external requirement to track or report on attorney fee information, decisions such as whether to track attorney fee data and the manner in which to do so are best handled at the agency level. Specifically, officials from 65 of the 75 USDA and Interior agencies we contacted told us that they did not track or could not readily provide us with this information. The remaining 10 USDA and Interior agencies either had mechanisms to track information on attorney fees or were able to compile this information manually using hard copy files or directed us to …
Date:
April 12, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Workplace Safety and Health: Multiple Challenges Lengthen OSHA's Standard Setting
Testimony issued by the Government Accountability Office with an abstract that begins "In summary, we found that, between 1981 and 2010, the time it took OSHA to develop and issue safety and health standards ranged from 15 months to 19 years and averaged more than 7 years. Experts and agency officials cited several factors that contribute to the lengthy time frames for developing and issuing standards, including increased procedural requirements, shifting priorities, and a rigorous standard of judicial review. We also found that, in addition to using the typical standard-setting process, OSHA can address urgent hazards by issuing emergency temporary standards, although the agency has not used this authority since 1983 because of the difficulty it has faced in compiling the evidence necessary to meet the statutory requirements. Instead, OSHA focuses on enforcement activitiessuch as enforcing the general requirement of the Occupational Safety and Health Act of 1970 (OSH Act) that employers provide a workplace free from recognized hazardsand educating employers and workers about urgent hazards. Experiences of other federal agencies that regulate public or worker health hazards offered limited insight into the challenges OSHA faces in setting standards. For example, EPA officials pointed to certain requirements of the Clean …
Date:
April 19, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Agency Operations: Agencies Must Continue to Comply with Fiscal Laws Despite the Possibility of Sequestration
Testimony issued by the Government Accountability Office with an abstract that begins "The Budget Control Act of 2011, amending the Balanced Budget and Emergency Deficit Control Act of 1985, establishes limits on discretionary spending for fiscal years 2012 through 2021. In addition, the Act specifies additional limits on discretionary spending and automatic reductions in direct spending because legislation was not enacted that would reduce projected deficits by at least $1.2 trillion by the end of fiscal year 2021. Among other things, the Budget Control Act requires the Office of Management and Budget (OMB) to calculate, and the President to order, a sequestration of discretionary and direct spending on January 2, 2013, to achieve reductions for that fiscal year."
Date:
April 25, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
State and Local Governments' Fiscal Outlook: April 2012 Update
Other written product issued by the Government Accountability Office with an abstract that begins "The state and local government sector continues to face near-term and long-term fiscal challenges that grow over time. The fiscal challenges confronting the state and local sector add to the nations overall fiscal challenges. The fiscal situation of the state and local government sector has improved in the past year as the sectors tax receipts have slowly increased in conjunction with the economic recovery. Nonetheless, total tax receipts have only recently returned to the prerecession levels of 2007 and the sector still faces a gap between revenue and spending. The sector faces long-term fiscal challenges that grow over time. The fiscal position of the sector will steadily decline through 2060 absent any policy changes."
Date:
April 5, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Department of Energy: Budget Trends and Oversight
Testimony issued by the Government Accountability Office with an abstract that begins "Recent GAO work found that funding increases have expanded or created Department of Energy (DOE) programs with varying results. For example:"
Date:
April 18, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Management Report: Improvements Needed in SEC's Internal Controls and Accounting Procedures
Correspondence issued by the Government Accountability Office with an abstract that begins "In our audit of SECs fiscal years 2011 and 2010 financial statements, we identified four significant deficiencies in internal control as of September 30, 2011. These significant internal control deficiencies represent continuing deficiencies concerning controls over (1) information systems, (2) financial reporting and accounting processes, (3) budgetary resources, and (4) registrant deposits and filing fees. These significant control deficiencies may adversely affect the accuracy and completeness of information used and reported by SECs management. We are making a total of 10 new recommendations to address these continuing significant internal control deficiencies."
Date:
April 13, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Internal Revenue Service: Opportunities to Improve the Taxpayer Experience and Voluntary Compliance
Testimony issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) has made improvements in processing tax returns, and electronic filing (e-filing), which provides benefits to taxpayers including faster refunds, continues to increase. However, IRSs performance in providing service over the phone and responding to paper correspondence has declined in recent years. For 2012, as with previous years, IRS officials attribute the lower performance to other funding priorities."
Date:
April 26, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Aviation Safety: FAA Is Taking Steps to Improve Data, but Challenges for Managing Safety Risks Remain
Testimony issued by the Government Accountability Office with an abstract that begins "The Federal Aviation Administration (FAA) uses data reactively and proactively to prevent accidents and manage safety risks. For instance, since 1998, FAA has partnered with the airline industry to identify precursors and contributing factors, and ensure that efforts to improve safety focus on the most prevalent categories of accidents and formulate an intervention strategy designed to reduce recurrences. Although FAA plans to continue using data reactively to understand the causes of accidents and incidents, as part of its adoption of Safety Management Systems (SMS), it is shifting to a proactive approach in which it analyzes data to identify and mitigate risks before they result in accidents."
Date:
April 25, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library