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Department of Defense's Waiver of Competitive Prototyping Requirement for Combat Rescue Helicopter Program (open access)

Department of Defense's Waiver of Competitive Prototyping Requirement for Combat Rescue Helicopter Program

Correspondence issued by the Government Accountability Office with an abstract that begins "DOD's rationale for waiving WSARA's competitive prototyping requirement for CRH addresses one of the two bases provided in the statute; namely that the cost of producing competitive prototypes exceeds the expected life-cycle benefits (in constant dollars) of producing the prototypes. The CRH program's acquisition strategy, which anticipates integrating an existing, in-production and flight-proven aircraft with technologically mature subsystems, is consistent with this rationale. The Air Force believes that any technology risk reduction associated with, or potentially benefitting, the CRH program has already occurred during the efforts to develop these in-production aircraft. This includes any risk reduction that could be achieved through competitive prototyping. In granting the waiver, DOD also found reasonable the Air Force's conclusion that the estimated $725 million cost of conducting competitive prototyping exceeded the maximum expected life-cycle benefits of $12 million. However, the Air Force only evaluated one potential approach to implementing competitive prototyping, which involved funding two contractors for much of the program's system development. This resulted in a high cost estimate for competitive prototyping that is more than 10 times greater than the target unit cost of the helicopter. DOD's policy on economic …
Date: March 7, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Border Patrol: Goals and Measures Not Yet in Place to Inform Border Security Status and Resource Needs (open access)

Border Patrol: Goals and Measures Not Yet in Place to Inform Border Security Status and Resource Needs

Testimony issued by the Government Accountability Office with an abstract that begins "Since fiscal year 2011, the Department of Homeland Security (DHS) has used changes in the number of apprehensions on the southwest border between ports of entry as an interim measure for border security as reported in its annual performance plans. In fiscal year 2011, DHS reported a decrease in apprehensions, which met its goal to secure the southwest border. Our analysis of Border Patrol data showed that apprehensions decreased within each southwest border sector from fiscal years 2006 to 2011, generally mirroring decreases in estimated known illegal entries. Border Patrol attributed these decreases in part to changes in the U.S. economy and improved enforcement efforts. In addition to apprehension data, sector management collect and use other data to assess enforcement efforts within sectors. Our analysis of these data show that the percentage of estimated known illegal entrants apprehended from fiscal years 2006 to 2011 varied across southwest border sectors; in the Tucson sector, for example, there was little change in the percentage of estimated known illegal entrants apprehended over this time period. The percentage of individuals apprehended who repeatedly crossed the border illegally declined across the border by …
Date: February 26, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Defense Logistics: Army Should Track Financial Benefits Realized from its Logistics Modernization Program (open access)

Defense Logistics: Army Should Track Financial Benefits Realized from its Logistics Modernization Program

A letter report issued by the Government Accountability Office with an abstract that begins "The Army Materiel Command (AMC) is using the Logistics Modernization Program (LMP) Increment 1 to support its industrial operations, but additional development is necessary, according to the Army, because the current system does not support certain critical requirements, including enabling the Army to generate auditable financial statements by fiscal year 2017. Officials at the 14 AMC sites GAO visited stated that LMP provided the core functionality they needed to support their operations and that they are improving in their ability to use the system. Additionally, some sites have locally developed tools to augment LMP capabilities. Army officials stated that although LMP is functional, it currently does not support certain critical requirements that have emerged since its initial development, such as automatically tracking repair and manufacturing operations on the shop floor of depots and arsenals. In addition, according to Army officials, the current system will not enable the Army to generate auditable financial statements by 2017, the statutory deadline for this goal. Increment 2, which is estimated to cost $730 million through fiscal year 2026, is expected to address these shortcomings. The Army is in the process …
Date: November 13, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Health: Actions Needed to Help Ensure Combat Casualty Care Research Achieves Goals (open access)

Defense Health: Actions Needed to Help Ensure Combat Casualty Care Research Achieves Goals

A letter report issued by the Government Accountability Office with an abstract that begins "The biomedical research organizations of the Department of Defense (DOD) use a coordinated approach to plan combat casualty care research and development, but not all of DOD's nonmedical research organizations share information early in the research process. GAO has previously reported that federal agencies can enhance and sustain collaboration of efforts by using key practices, such as agreeing on roles and responsibilities and establishing the means to operate across organizational boundaries. In 2010, DOD established a planning committee to coordinate the efforts of organizations conducting combat casualty care research. The committee developed a draft charter in 2010 identifying members respective roles and responsibilities. DOD issued the final charter in early January 2013, while GAO was conducting its review. DOD also facilitated operation across organizational boundaries by colocating most of the organizations conducting combat casualty care research. However, DOD organizations that typically do not conduct biomedical research, such as the Army Research Laboratory, are not involved in DOD's efforts to coordinate this research. When these organizations conduct research relevant to combat casualty care they do not always share information with appropriate officials early in the research process, …
Date: February 13, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Fiscal Exposures: Improving Cost Recognition in the Federal Budget (open access)

Fiscal Exposures: Improving Cost Recognition in the Federal Budget

A letter report issued by the Government Accountability Office with an abstract that begins "Fiscal exposures may be explicit in that the federal government is legally required to pay for the commitment; alternatively, it may be implicit in that the exposure arises from expectations based on current policy or past practices. The nine programs GAO examined illustrate the range of federal fiscal exposures (see figure) and how they can change over time. Also, some programs may have elements of both explicit and implicit exposure. Federal insurance programs, for example, fall across the spectrum: if an event occurs, some payment is legally required--an explicit exposure. However, there may be an expectation that the government will provide assistance beyond the amount legally required--that is an implicit exposure. Prior to 2008, securities issued by Fannie Mae or Freddie Mac were explicitly not backed by the U.S. government. However, in response to the financial crisis, the government's agreement to provide temporary assistance to cover their losses up to a set amount created a new explicit exposure. The amount of future spending arising from federal fiscal exposures varies in the degree to which it is known and can be measured."
Date: October 29, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Telecommunications: GSA Needs to Share and Prioritize Lessons Learned to Avoid Future Transition Delays (open access)

Telecommunications: GSA Needs to Share and Prioritize Lessons Learned to Avoid Future Transition Delays

A letter report issued by the Government Accountability Office with an abstract that begins "Complex acquisition processes and weaknesses in project planning contributed to the delays experienced on the Networx transition, resulting in cost increases and missed savings. In particular, the complexity of the acquisition process was related to duplicative contract vehicles, the large number of service options, and changes related to the process for ensuring fair competition among service providers, among others. These issues were reported by the General Services Administration (GSA) to have been compounded by a decline in contracting and technical expertise within the agencies. GAO has identified skills gaps in the federal workforce as a government-wide high-risk area and highlighted the need for agencies to work with the Office of Personnel Management (OPM) to close them. Weaknesses in agencies' project planning also contributed to the delays. For example, agencies tended to transition easier items first, to demonstrate progress, before they transitioned items that needed a long lead time such as data networks and international services. As a result of the delays, GSA's estimated cost to complete the transition increased by $66.4 million, 44 percent over the baseline estimate. In addition to the extra transition costs, agencies …
Date: December 5, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
National Preparedness: Improvements Needed for Measuring Awardee Performance in Meeting Medical and Public Health Preparedness Goals (open access)

National Preparedness: Improvements Needed for Measuring Awardee Performance in Meeting Medical and Public Health Preparedness Goals

A letter report issued by the Government Accountability Office with an abstract that begins "Available measures and awardee data provide some evidence that Hospital Preparedness Program (HPP) awardees have generally made progress in carrying out activities to achieve medical preparedness goals; however, the Department of Health and Human Services (HHS) Office of the Assistant Secretary for Preparedness and Response (ASPR) lacked a comprehensive performance management system to fully assess awardee progress. According to prior GAO work and the GPRA Modernization Act of 2010 (GPRAMA), successful performance measurement systems should include a select set of performance measures tied to realistically achievable targets with clearly defined milestones. GAO's analysis of ASPR data showed general progress. For example, the percentage of all 62 awardees' participating hospitals with medical evacuation and shelter-in-place plans increased from 79.9 percent to 88.3 percent from fiscal year 2007 to fiscal year 2011. However, while ASPR collected data on a range of activities, it did not have consistent performance measures and targets in place across this entire period. Beginning with fiscal year 2012, ASPR developed new provisional performance measures for the eight new capabilities that awardees are to use for HPP planning for the next 5 years and set …
Date: March 22, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Interstate Compacts: Transparency and Oversight of Bi-State Tolling Authorities Could Be Enhanced (open access)

Interstate Compacts: Transparency and Oversight of Bi-State Tolling Authorities Could Be Enhanced

A letter report issued by the Government Accountability Office with an abstract that begins "Bi-state tolling authorities have broad authority to set toll rates and use revenues for a range of purposes, including maintaining, repairing, and improving their infrastructure. In setting tolls, bi-state tolling authorities are primarily influenced by debt obligations and maintain specific operating revenues to repay their debt. A federal statute requiring bridge tolls to be "just and reasonable" has less influence on tolling decisions, in part, because no federal agency has authority to enforce the standard."
Date: August 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Offshore Tax Evasion: IRS Has Collected Billions of Dollars, but May be Missing Continued Evasion (open access)

Offshore Tax Evasion: IRS Has Collected Billions of Dollars, but May be Missing Continued Evasion

A letter report issued by the Government Accountability Office with an abstract that begins "As of December 2012, the Internal Revenue Service's (IRS) four offshore programs have resulted in more than 39,000 disclosures by taxpayers and over $5.5 billion in revenues. The offshore programs attract taxpayers by offering a reduced risk of criminal prosecution and lower penalties than if the unreported income was discovered by one of IRS's other enforcement programs. For the 2009 Offshore Voluntary Disclosure Program (OVDP), nearly all program participants received the standard offshore penalty--20 percent of the highest aggregate value of the accounts--meaning the account value was greater than $75,000 and taxpayers used the accounts (e.g., made deposits or withdrawals) during the period under review. The median account balance of the more than 10,000 cases closed so far from the 2009 OVDP was $570,000. Participant cases with offshore penalties greater than $1 million represented about 6 percent of all 2009 OVDP cases, but accounted for almost half of all offshore penalties. Taxpayers from these cases disclosed a variety of reasons for having offshore accounts, and more than half of them had accounts at Swiss bank UBS."
Date: March 27, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal Printing: Fewer Plants Are in Operation Than in 1990, and Selected Agencies Reported Declining Volumes (open access)

Federal Printing: Fewer Plants Are in Operation Than in 1990, and Selected Agencies Reported Declining Volumes

A letter report issued by the Government Accountability Office with an abstract that begins "Agencies GAO surveyed reported operating fewer in-house printing plants than in 1990. Specifically, surveyed agencies reported operating 64 percent fewer plants than the number listed in the Congress's Joint Committee on Printing's (JCP) Government Printing and Binding Regulations, updated in 1990 (1990 JCP Regulations). The Department of Defense (DOD) accounted for the greatest decline in in-house printing plants. The 1990 JCP Regulations listed 142 DOD printing plants; however, the Defense Logistics Agency, which currently manages the majority of DOD's printing infrastructure, reported 17 in-house printing plants in GAO's survey. In addition, most agencies reported operating toner-based high-speed duplication machines, and fewer reported operating ink-based conventional printing presses. Of the 32 agencies operating in-house printing plants, 17 reported that all of their in-house printing was conducted on high-speed duplication machines; another 14 agencies reported operating some duplication equipment in addition to conventional printing presses (the remaining agency did not report its type of equipment). No agency reported having only ink-based conventional printing presses at its in-house plants. In addition, interviews with selected agencies showed declines in printing volumes and total spending, and suggested that agencies spent more …
Date: July 17, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Medicare Program Integrity: Contractors Reported Generating Savings, but CMS Could Improve Its Oversight (open access)

Medicare Program Integrity: Contractors Reported Generating Savings, but CMS Could Improve Its Oversight

A letter report issued by the Government Accountability Office with an abstract that begins "The Centers for Medicare and Medicaid Services (CMS) paid its Zone Program Integrity Contractors (ZPIC) about $108 million in 2012. ZPICs reported spending most of this funding on fraud case development, primarily for investigative staff, who in 2012 reported conducting about 3,600 beneficiary interviews, almost 780 onsite inspections, and reviews of more than 200,000 Medicare claims."
Date: October 25, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Army Industrial Operations: Budgeting and Management of Carryover Could Be Improved (open access)

Army Industrial Operations: Budgeting and Management of Carryover Could Be Improved

A letter report issued by the Government Accountability Office with an abstract that begins "From fiscal years 2006 through 2012, Army's Industrial Operations' actual carryover was under the allowable amounts in 5 of the 7 fiscal years. However, carryover more than doubled during that period, reaching a high of $5.8 billion in fiscal year 2011. Army officials stated that fiscal year 2011 was an abnormal year because Industrial Operations (1) received more orders than it had ever received--$7.5 billion in new orders--and (2) implemented a system called the Logistics Modernization Program (LMP) that changed the business rules for recognizing revenue and therefore resulted in carryover being higher than it would have been under the prior system. Army officials anticipate carryover decreasing in fiscal year 2013. According to the Army fiscal year 2014 budget, the Army expects carryover to be under $4 billion at the end of fiscal year 2013."
Date: June 27, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Department of Homeland Security: Oversight and Coordination of Research and Development Efforts Could Be Strengthened (open access)

Department of Homeland Security: Oversight and Coordination of Research and Development Efforts Could Be Strengthened

Testimony issued by the Government Accountability Office with an abstract that begins "In September 2012, GAO reported that the Department of Homeland Security (DHS) does not know the total amount its components invest in research and development (R&D) and does not have policies and guidance for defining R&D and overseeing R&D resources across the department. According to DHS, its Science & Technology Directorate (S&T), Domestic Nuclear Detection Office (DNDO), and U. S. Coast Guard (Coast Guard) are the only components that conduct R&D, and GAO found that these are the only components that report budget authority, obligations, or outlays for R&D activities to the Office of Management and Budget (OMB) as part of the budget process. However, GAO identified an additional $255 million in R&D obligations made by other DHS components. According to DHS, it is difficult to identify all R&D investments across the department because DHS does not have a department wide policy defining R&D or guidance directing components how to report all R&D spending and activities. As a result, it is difficult for DHS to oversee components' R&D efforts and align them with agency wide R&D goals and priorities. GAO recommended that DHS develop specific policies and guidance …
Date: July 17, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
President's Emergency Plan for Aids Relief: Millions Being Treated, but Better Information Management Needed to Further Improve and Expand Treatment (open access)

President's Emergency Plan for Aids Relief: Millions Being Treated, but Better Information Management Needed to Further Improve and Expand Treatment

A letter report issued by the Government Accountability Office with an abstract that begins ""
Date: July 8, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
National Archives and Records Administration: Actions Needed to Ensure Facilities That Store Federal Records Meet Standards (open access)

National Archives and Records Administration: Actions Needed to Ensure Facilities That Store Federal Records Meet Standards

A letter report issued by the Government Accountability Office with an abstract that begins "Agencies are to store federal records in three types of facilities:"
Date: September 10, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Patient Protection and Affordable Care Act: Status of CMS Efforts to Establish Federally Facilitated Health Care Exchanges and the Federal Data Services Hub (open access)

Patient Protection and Affordable Care Act: Status of CMS Efforts to Establish Federally Facilitated Health Care Exchanges and the Federal Data Services Hub

Testimony issued by the Government Accountability Office with an abstract that begins "In brief, GAO's work found that CMS will operate a health insurance exchange in the 34 states that will not operate a state-based exchange for 2014. While CMS will retain full authority over each of these 34 FFEs, it planned to allow 15 of these states to assist it in carrying out certain FFE functions. However, the activities that CMS plans to carry out in these 15 exchanges, as well as in the 17 state-based exchanges, have evolved and may continue to change. For example, CMS approved states' exchange arrangements on the condition that states ultimately complete activities necessary for exchange implementation. Agency officials indicated that they were working with each state to develop mitigation strategies to ensure that all applicable exchange functions are operating in each state on October 1, 2013. CMS indicated that it would carry out more exchange functions if any state did not adequately progress towards implementation of all required activities."
Date: July 17, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Health Care Workforce: Federally Funded Training Programs in Fiscal Year 2012 (open access)

Health Care Workforce: Federally Funded Training Programs in Fiscal Year 2012

Correspondence issued by the Government Accountability Office with an abstract that begins "In fiscal year (FY) 2012, we found that four federal departments--the Department of Health and Human Services (HHS), Department of Veterans Affairs (VA), Department of Defense, and Department of Education--administered 91 programs that supported postsecondary training or education specifically for direct care health professionals. The departments reported obligating about $14.2 billion for these programs in FY 2012 with the majority (78 percent) of funding going to programs that supported graduate medical education--postgraduate internship and residency training for physicians and certain other health professionals. Specifically, two programs administered by HHS's Centers for Medicare & Medicaid Services--Medicare payments to teaching hospitals for Direct Graduate Medical Education and Medicare payments to teaching hospitals for Indirect Medical Education-- accounted for about 66 percent of total reported health care workforce training funding in FY 2012."
Date: August 15, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Federal Facilities: Selected Facilities' Emergency Plans Generally Reflect Federal Guidance (open access)

Federal Facilities: Selected Facilities' Emergency Plans Generally Reflect Federal Guidance

A letter report issued by the Government Accountability Office with an abstract that begins "Federal agencies occupying facilities owned or leased by the General Services Administration (GSA) are responsible for preparing and maintaining occupant emergency plans (OEP), with assistance or guidance from the Federal Protective Service (FPS) and others, and the majority of selected federal facilities' OEPs GAO reviewed reflect federal guidance. As required by federal regulations, all 20 selected facilities had OEPs and had designated officials, who are responsible for maintaining OEPs and initiating action according to the OEP in the event of an emergency, including the evacuation of facility occupants. Consistent with federal guidance, officials at 19 of the 20 selected facilities reported that they review and update OEPs at least annually, and officials at 1 facility said they were in the process of updating their OEP. When requested, FPS provides OEP guidance, such as templates to facility officials. Officials at 14 facilities reported using FPS guidance or feedback for their OEPs, officials at 1 facility reported not using FPS guidance, and officials at 5 facilities said they used their own agency's guidance. FPS also checks OEPs during periodic facility security assessments--conducted at least every 3 to 5 …
Date: October 25, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information Technology: Leveraging Best Practices to Help Ensure Successful Major Acquisitions (open access)

Information Technology: Leveraging Best Practices to Help Ensure Successful Major Acquisitions

Testimony issued by the Government Accountability Office with an abstract that begins "Information technology (IT) acquisition best practices have been developed by both industry and the federal government. For example, the Software Engineering Institute has developed highly regarded and widely used guidance on best practices, such as requirements development and management, risk management, validation and verification, and project monitoring and control. GAO's own research in IT management best practices led to the development of the Information Technology Investment Management Framework, which describes essential and complementary IT investment management disciplines, such as oversight of system development and acquisition management, and organizes them into a set of critical processes for successful investments."
Date: November 13, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Bureau of Prisons: Improvements Needed in Bureau of Prisons' Monitoring and Evaluation of Impact of Segregated Housing (open access)

Bureau of Prisons: Improvements Needed in Bureau of Prisons' Monitoring and Evaluation of Impact of Segregated Housing

A letter report issued by the Government Accountability Office with an abstract that begins "The overall number of inmates in the Bureau of Prisons' (BOP) three main types of segregated housing units--Special Housing Units (SHU), Special Management Units (SMU), and Administrative Maximum (ADX)--increased at a faster rate than the general inmate population. Inmates may be placed in SHUs for administrative reasons, such as pending transfer to another prison, and for disciplinary reasons, such as violating prison rules; SMUs, a four-phased program in which inmates can progress from more to less restrictive conditions; or ADX, for inmates that require the highest level of security. From fiscal year 2008 through February 2013, the total inmate population in segregated housing units increased approximately 17 percent--from 10,659 to 12,460 inmates. By comparison, the total inmate population in BOP facilities increased by about 6 percent during this period."
Date: May 1, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Critical Infrastructure Protection: DHS Efforts to Assess Chemical Security Risk and Gather Feedback on Facility Outreach Can Be Strengthened (open access)

Critical Infrastructure Protection: DHS Efforts to Assess Chemical Security Risk and Gather Feedback on Facility Outreach Can Be Strengthened

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2007, the Department of Homeland Security's (DHS) Infrastructure Security Compliance Division (ISCD) has assigned about 3,500 high-risk chemical facilities to risk-based tiers under its Chemical Facility Anti-Terrorism Standards (CFATS) program, but it has not fully assessed its approach for doing so. The approach ISCD used to assess risk and make decisions to place facilities in final tiers does not consider all of the elements of consequence, threat, and vulnerability associated with a terrorist attack involving certain chemicals. For example, the risk assessment approach is based primarily on consequences arising from human casualties, but does not consider economic consequences, as called for by the National Infrastructure Protection Plan (NIPP) and the CFATS regulation, nor does it consider vulnerability, consistent with the NIPP. ISCD has begun to take some actions to examine how its risk assessment approach can be enhanced, including commissioning a panel of experts to assess the current approach, identify strengths and weaknesses, and recommend improvements. ISCD will need to incorporate the various results of these efforts to help them ensure that the revised risk assessment approach includes all elements of risk. After ISCD has …
Date: April 5, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Medicaid Managed Care: Use of Limited Benefit Plans to Provide Mental Health Services and Efforts to Coordinate Care (open access)

Medicaid Managed Care: Use of Limited Benefit Plans to Provide Mental Health Services and Efforts to Coordinate Care

A letter report issued by the Government Accountability Office with an abstract that begins "Thirteen states reported that in fiscal year 2012 they paid a total of about $5.6 billion to limited benefit plans to provide mental health services to about 4.4 million adult Medicaid beneficiaries. States can enroll different populations--such as adults who are blind, disabled, or have developmental disabilities--in limited benefit plans, which could contribute to the variation in the number of adults enrolled and level of capitated payments made across the 13 states."
Date: September 30, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Alternative Methods for Collecting Airport Passenger Facility Charges (open access)

Alternative Methods for Collecting Airport Passenger Facility Charges

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO identified three basic alternative methods to the current airline ticket-based method for PFC collections. These methods are not mutually exclusive and could be used by either individual airports or a group or airports:"
Date: February 14, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Securities And Exchange Commission: Continued Management Attention Would Strengthen Internal Supervisory Controls (open access)

Securities And Exchange Commission: Continued Management Attention Would Strengthen Internal Supervisory Controls

A letter report issued by the Government Accountability Office with an abstract that begins "After the passage of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) in 2010, the Securities and Exchange Commission's (SEC) Office of Compliance Inspections and Examinations, Division of Corporation Finance, and Division of Enforcement (herein "the offices") established a working group that developed an internal supervisory control framework. Internal supervisory controls include the processes established by management to help ensure that procedures applicable to staff are performed completely, consistent with applicable policies and procedures, and remain current. The overall control framework is generally consistent with federal internal control standards, which includes identifying and assessing risks, identifying and assessing internal controls, and reporting the results of testing to management and Congress."
Date: April 18, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library