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Patient-Centered Outcomes Research Institute: Review of the Audit of the Financial Statements for 2013 and 2012
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO found that the independent public accountant's (IPA) audit of the Patient-Centered Outcomes Research Institute's (PCORI) 2013 and 2012 financial statements was performed in accordance with professional standards, in all material respects. PCORI's IPA provided an unmodified audit opinion on its 2013 and 2012 financial statements and found that PCORI's financial statements were presented fairly, in all material respects. Further, the IPA did not identify any deficiencies in internal control that it considered to be material weaknesses nor any reportable noncompliance with the selected provisions of laws, regulations, contracts, and grant agreements it tested. PCORI did not disagree with the IPA report's conclusions."
Date:
March 27, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Regional Missile Defense: DOD's Report Provided Limited Information; Assessment of Acquisition Risks is Optimistic
Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) statutorily-mandated report on Regional Ballistic Missile Defense generally described plans and processes for regional missile defense. However, for the topics Congress required DOD to address, DOD has more comprehensive information which it could have provided to better reflect its current efforts and activities and which would benefit the congressional defense committees during their authorization and appropriation deliberations. One of these topics is a description of progress in system development and testing for the European Phased Adaptive Approach (a 2009 Presidential policy known as EPAA) and an assessment of technical and schedule risk. DOD's report characterizes technical and schedule risks as being minimized; based on GAO's body of work on missile defense, that characterization is optimistic."
Date:
March 14, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Military Housing: Information on the Privatization of Unaccompanied Personnel Housing
A letter report issued by the Government Accountability Office with an abstract that begins "Since Congress enacted the Military Housing Privatization Initiative (MHPI) in 1996, the military services conducted several analyses and considered other factors to determine whether to privatize housing for unaccompanied personnel. These analyses were conducted between 1997 and 2011. The Army's and the Navy's analyses compared different scenarios--such as whether to rely on privatization or use traditional military construction funding to improve housing quality--and considered information from multiple installations in these analyses. In contrast, the Air Force and Marine Corps analyzed the feasibility of privatizing unaccompanied housing at a few selected installations. For example, the Air Force based its initial analysis on information for two locations, while the Marine Corps based its 2008 analysis on information specific to one installation. The Navy and Army concluded that privatization could be used under a narrow set of circumstances at specific installations, such as where unaccompanied servicemembers were already receiving the basic allowance for housing (BAH). The Air Force and Marine Corps concluded that privatization was not suitable for meeting any of their housing needs. For example, an April 2000 Air Force memorandum indicated that privatization could have a negative …
Date:
March 18, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Electronic Health Records: HHS Strategy to Address Information Exchange Challenges Lacks Specific Prioritized Actions and Milestones
A letter report issued by the Government Accountability Office with an abstract that begins "Providers and stakeholders GAO interviewed in four states with ongoing electronic health information exchange efforts cited key challenges to exchange, in particular, issues related to insufficient standards, concerns about how privacy rules can vary among states, difficulties in matching patients to their records, and costs associated with exchange. Officials from the Centers for Medicare & Medicaid Services (CMS) and the Office of the National Coordinator for Health Information Technology (ONC)—agencies within the Department of Health and Human Services (HHS)—noted that they have several ongoing programs and initiatives to help address some aspects of these key challenges, but concerns in these areas continue to exist. For example, several providers GAO interviewed said that they have difficulty exchanging certain types of health information due to insufficient health data standards. Although HHS has begun to address insufficiencies in standards through its Medicare and Medicaid Electronic Health Record (EHR) programs, such as through the introduction of new 2014 standards for certified EHR technology, it is unclear whether its efforts will lead to widespread improvements in electronic health information exchange. In addition, providers GAO interviewed reported challenges covering costs associated with …
Date:
March 24, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Small Business Administration: Actions Needed to Ensure Planned Improvements Address Key Requirements of the Development Company (504) Loan Program
A letter report issued by the Government Accountability Office with an abstract that begins "The Small Business Administration (SBA) has established lending standards to protect against default and has measured program performance, but lacks guidance on determining the number of jobs supported by 504 program-funded projects. SBA's guidance for certified development companies (CDC)—nonprofits that provide funding to small businesses to promote local economic development in their communities and are certified by SBA—includes credit underwriting standards for determining ability to repay. SBA also has established performance indicators—such as the number of small businesses assisted and jobs supported—for the 504 loan program. However, SBA does not describe how CDCs should calculate jobs created and retained by 504 projects, a key program requirement. Federal internal control standards require control activities that help participants report information accurately. Without specific guidance, SBA cannot ensure that CDCs are calculating this information consistently or accurately. GAO's analysis of SBA data showed that 504 loans approved in fiscal years 2006 through 2008 had the highest 18-month default rates, which correlated with trends in the private sector for commercial real estate loans."
Date:
March 6, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Infrastructure: DOD's 2013 Facilities Corrosion Study Addressed Reporting Elements
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO's review found that DOD's July 2013 report addressed the four elements specified in the House Committee on Armed Services' report. Specifically, the report by the Director of DOD's Corrosion Office addressed the following elements related to corrosion of facilities and infrastructure: (1) identification of key drivers of corrosion costs and recommended strategies for reducing their effect; (2) review of a sampling of facilities that are representative of facility type, military department, and facility age; (3) assessment of at least one planned facility construction program; and (4) inclusion of information from 30 locations (15 site visits and 15 teleconferences) and the examination of program documentation from all the locations, including maintenance and facility engineering processes."
Date:
March 27, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
American Samoa and the Commonwealth of the Northern Mariana Islands: Economic Indicators Since Minimum Wage Increases Began
A letter report issued by the Government Accountability Office with an abstract that begins "American Samoa employment and earnings have decreased since 2007, but employment increased slightly from 2011 to 2012. Since 2005, the American Samoa economy has had a flat or declining real gross domestic product (GDP)."
Date:
March 31, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Private Pensions: Pension Tax Incentives Update
Correspondence issued by the Government Accountability Office with an abstract that begins "To encourage private-sector employers to sponsor new pension plans and U.S. workers to save for retirement, federal law authorizes a variety of tax incentives, such as the ability to defer taxes on contributions to qualified plans until the funds are distributed, up to certain limits. Since 2000, the dollar amount of these limits has increased over time. However, from 2009 through 2011, the number of new pension plans formed each year in the private sector remained relatively flat, and was below the levels reported previously for 2003 through 2007. Specifically, from 2009 through 2011, private-sector employers sponsored about 81,000 new pension plans, including 75,000 defined contribution (DC) plans and 6,000 defined benefit (DB) plans. DC plans with fewer than 100 participants accounted for about 90 percent of all new plan growth over this period. Moreover, the net change in the number of pension plans over this period was negative, with the number of terminated plans more than offsetting new plan formation by nearly 34,000 plans. Over the 3-year span from 2009 through 2011, private-sector employers terminated about 106,000 DC and 9,000 DB plans. Overall, there were about 52,000 …
Date:
March 20, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Nuclear Command, Control, and Communications: Review of DOD's Current Modernization Efforts
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO provided an in-depth classified briefing to committee staff on the results of this review in January 2014. GAO briefed on the status of several on-going nuclear command, control, and communications (NC3) modernization efforts within the Department of Defense (DOD), including progress made and remaining challenges to completing those efforts. GAO also reported on DOD's efforts to plan and develop the National Leadership Command Capability, a large initiative to integrate nuclear, senior leader, and continuity of government command, control, and communications capabilities and systems. Further details remain classified."
Date:
March 18, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Electronic Health Record Programs: Participation Has Increased, but Action Needed to Achieve Goals, Including Improved Quality of Care
A letter report issued by the Government Accountability Office with an abstract that begins "Based on the number of providers awarded incentive payments, participation in the Department of Health and Human Services' (HHS) Medicare and Medicaid Electronic Health Record (EHR) programs increased substantially from their first year in 2011 to 2012. For hospitals, participation increased from 45 percent of those eligible for 2011 to 64 percent of those eligible for 2012. For professionals, such as physicians, participation increased from 21 percent of those eligible for 2011 to 48 percent of those eligible for 2012. While increases occurred, a substantial percentage of providers that participated in 2011 did not participate in 2012. Officials who oversee the programs at the Centers for Medicare & Medicaid Services (CMS) noted there could be several reasons for this, such as challenges in demonstrating meaningful use, and are monitoring the issue. Various program changes make future participation difficult to estimate. For example, increased stringency of requirements for the programs' second phase beginning in 2014—Stage 2—may slow participation, while the introduction of penalties in 2015 for some providers may motivate participation."
Date:
March 6, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Transitioning Veterans: Improved Oversight Needed to Enhance Implementation of Transition Assistance Program
A letter report issued by the Government Accountability Office with an abstract that begins "The Departments of Defense (DOD), Labor (DOL), and Veterans Affairs (VA) have implemented most of the key components of the Transition Assistance Program (TAP), a gateway to information and services available to servicemembers transitioning to civilian life. However, the agencies are still in the process of implementing other key components of TAP. While originally planned for October 2013, agencies now plan to implement virtually all components by the end of March 2014, with full implementation expected by June 2014."
Date:
March 5, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Fiscal Year 2015 Budget Request: U.S. Government Accountability Office
Testimony issued by the Government Accountability Office with an abstract that begins "GAO's fiscal year (FY) 2015 budget request of $525.1 million seeks an increase of 3.9 percent to maintain staff capacity as well as continue necessary maintenance and improvements to our information technology (IT) and building infrastructure. Additionally, receipts and reimbursements, primarily from program and financial audits, and rental income, totaling $30.9 million are expected in FY 2015."
Date:
March 11, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Capital Financing: Alternative Approaches to Budgeting for Federal Real Property
A letter report issued by the Government Accountability Office with an abstract that begins "Officials at four selected agencies—the General Services Administration (GSA), U.S. Department of Agriculture (USDA), the Department of Veterans Affairs (VA), and the Department of the Interior (Interior)—experienced challenges receiving full upfront funding for federal real property projects through the annual appropriations process. For example, due to budget constraints, GSA acquired one property between 2008 and 2012. In addition, GSA has been unable to access funding to complete renovations in Interior's headquarters building due to obligation limitations in the GSA-administered Federal Buildings Fund (FBF). The FBF, which is the primary funding source for operating and capital costs associated with federal space, held an unobligated carryover balance of $4.7 billion at the end of fiscal year 2013 as a result of congressional limits on obligations. Officials noted that authority to retain proceeds provides a key incentive to initiate disposals, as agencies without this authority must request upfront funding for disposal costs while resulting proceeds are paid to the Department of the Treasury. Nonetheless, officials at selected agencies with the authority to retain disposal proceeds cited barriers to disposals, such as poor market demand, historical status or necessary remediation."
Date:
March 12, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Joint Professional Military Education: Opportunities Exist for Greater Oversight and Coordination of Associated Research Institutions
A letter report issued by the Government Accountability Office with an abstract that begins "Joint Professional Military Education (JPME) research institutions, particularly at the National Defense University, experienced growth in number, funding, and size in terms of staffing levels from fiscal year (FY) 2007 through FY 2011, but the number of institutions as well as funding and staffing levels declined over the past 2 years. For example, total funding for JPME research institutions increased from $30.8 million in FY 2007 to $47.7 million in FY 2011, but subsequently decreased to $40.6 million in FY 2013. GAO identified several factors that contributed to these institutions' growth, including increases in funding provided by outside organizations for research and the creation of new research institutions. Department of Defense (DOD) officials reported that DOD-wide budget reductions, including the effects of sequestration, contributed to decreases in the number, size, and funding for JPME research institutions."
Date:
March 10, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Countering Overseas Threats: Gaps in State Department Management of Security Training May Increase Risk to U.S. Personnel
A letter report issued by the Government Accountability Office with an abstract that begins "Using data from multiple sources, GAO determined that 675 of 708 Department of State (State) personnel and all 143 U.S. Agency for International Development (USAID) personnel on assignments longer than 6 months (assigned personnel) in the designated high-threat countries on March 31, 2013, were in compliance with the Foreign Affairs Counter Threat (FACT) training requirement. GAO found that the remaining 33 State assigned personnel on such assignments had not complied with the mandatory requirement. For State and USAID personnel on temporary duty of 6 months or less (short-term TDY personnel), GAO was unable to assess compliance because of gaps in State's data. State does not systematically maintain data on the universe of U.S. personnel on short-term TDY status to designated high-threat countries who were required to complete FACT training. This is because State lacks a mechanism for identifying those who are subject to the training requirement. These data gaps prevent State or an independent reviewer from assessing compliance with the FACT training requirement among short-term TDY personnel. According to Standards for Internal Control in the Federal Government , program managers need operating information to determine whether …
Date:
March 10, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Contracting: Noncompetitive Contracts Based on Urgency Need Additional Oversight
A letter report issued by the Government Accountability Office with an abstract that begins "The Departments of Defense (DOD) and State and the U.S. Agency for International Development (USAID) used the urgency exception to a limited extent, but the reliability of some federal procurement data elements is questionable. For fiscal years 2010 through 2012, obligations reported under urgent noncompetitive contracts ranged from less than 1 percent to about 12 percent of all noncompetitive contract obligations. During that time, DOD obligated $12.5 billion noncompetitively to procure goods and services using the urgency exception, while State and USAID obligated $582 million and about $20 million respectively, almost exclusively to procure services. Among the items procured were personal armor, guard services and communications equipment to support missions in Afghanistan and Iraq. GAO found coding errors that raise concerns about the reliability of federal procurement data on the use of the urgency exception. Nearly half—28 of the 62 contracts in GAO's sample—were incorrectly coded as having used the urgency exception when they did not. GAO found that 20 of the 28 miscoded contracts were awarded using procedures that are more simple and separate from the requirements related to the use of the urgency exception. …
Date:
March 26, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Architect of the Capitol: Incorporating All Leading Practices Could Improve Accuracy and Credibility of Projects' Cost Estimates
A letter report issued by the Government Accountability Office with an abstract that begins "GAO's Cost Estimating and Assessment Guide (Cost Guide) defines 12 leading practices that are associated with four characteristics—comprehensive, well documented, accurate , and credible —that are important to developing high-quality, reliable project-cost estimates. Using the Cost Guide , GAO determined that the Architect of the Capitol's (AOC) cost-estimating guidance conforms to leading practices for developing estimates that are, in general, comprehensive and well-documented . However, AOC's guidance does not substantially conform to leading practices related to developing cost estimates that are accurate and credible . For example, pertaining to the credible characteristic, AOC's guidance does not require determining the confidence level of estimates or quantifying the extent to which a project's costs could vary due to changes in key assumptions. GAO found the strengths and weaknesses of AOC's guidance generally reflected in the cost estimates for AOC's Cannon House Office Building's (Cannon Building) renewal project ($753 million) and Capitol Dome's restoration project ($125 million)."
Date:
March 25, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Puerto Rico: Information on How Statehood Would Potentially Affect Selected Federal Programs and Revenue Sources
A letter report issued by the Government Accountability Office with an abstract that begins "Of the 29 federal programs GAO reviewed (which accounted for about 86 percent of federal program spending for states or their residents in fiscal year 2010), statehood would likely affect 11 programs. For 3 other programs, while the programs themselves would likely not change under statehood, eligibility determinations for these programs could be affected indirectly by changes that could occur to benefits in other programs. Statehood would not likely affect the 15 remaining programs. See figure below."
Date:
March 4, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Puerto Rico: Información Sobre Como la Estatidad Afectaría Determinados Programas y Fuentes de Ingresos Federales
A letter report issued by the Government Accountability Office with an abstract that begins "This is the Spanish language highlights associated with GAO-14-31."
Date:
March 13, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Maritime Infrastructure: Key Issues Related to Commercial Activity in the U.S. Arctic over the Next Decade
A letter report issued by the Government Accountability Office with an abstract that begins "Commercial U.S. Arctic maritime activities are expected to be limited for the next 10 years, according to industry representatives, due to a variety of factors. Interviews with industry representatives highlighted a variety of general challenges related to operating in the Arctic, such as geography, extreme weather, and hard-to-predict ice floes. Industry-specific factors were also cited as contributing to limited commercial activity. For example, shipping companies noted higher costs with Arctic transit; cruise industry groups noted a lack of demand for Arctic cruises from the mainstream cruise-consumer base, and oil companies last drilled offshore exploratory wells in the U.S. Arctic in 2012."
Date:
March 19, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Medicare: Second Year Update for CMS's Durable Medical Equipment Competitive Bidding Program Round 1 Rebid
A letter report issued by the Government Accountability Office with an abstract that begins "The Medicare competitive bidding program (CBP) for durable medical equipment (DME) is administered by the Centers for Medicare & Medicaid Services (CMS) within the Department of Health and Human Services. Under the CBP, only competitively selected contract suppliers can furnish certain DME product categories (such as oxygen supplies and hospital beds) at competitively determined prices to Medicare beneficiaries in designated competitive bidding areas. The CBP's round 1 rebid was in effect for a 3-year period, from 2011 through 2013. It included nine DME product categories in nine geographic areas. For CBP monitoring purposes, CMS also selected nine comparator areas that were demographically similar to the rebid areas. GAO's analysis found that in 2012, the second year of the round 1 rebid:"
Date:
March 7, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
F-35 Joint Strike Fighter: Slower Than Expected Progress in Software Testing May Limit Initial Warfighting Capabilities
Testimony issued by the Government Accountability Office with an abstract that begins "Delays in developmental flight testing of the F-35's critical software may hinder delivery of the warfighting capabilities the military services expect. F-35 developmental flight testing comprises two key areas: mission systems and flight sciences. Mission systems testing verifies that the software-intensive systems that provide critical warfighting capabilities function properly and meet requirements, while flight sciences testing verifies the aircraft's basic flying capabilities. Challenges in development and testing of mission systems software continued through 2013, due largely to delays in software delivery, limited capability in the software when delivered, and the need to fix problems and retest multiple software versions. The Director of Operational Test and Evaluation (DOT&E) predicts delivery of warfighting capabilities could be delayed by as much as 13 months. Delays of this magnitude will likely limit the warfighting capabilities that are delivered to support the military services' initial operational capabilities—the first of which is scheduled for July 2015—and at this time it is not clear what those specific capabilities will be because testing is still ongoing. In addition, delays could increase the already significant concurrency between testing and aircraft procurement and result in additional cost growth. …
Date:
March 26, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
National Preparedness: HHS Has Funded Flexible Manufacturing Activities for Medical Countermeasures, but It Is Too Soon to Assess Their Effect
A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal years 2012 and 2013, the Department of Health and Human Services (HHS) Biomedical Advanced Research and Development Authority (BARDA) awarded nearly $440 million in contracts to establish three Centers for Innovation in Advanced Development and Manufacturing (CIADM) and a network of facilities to provide packaging support for medical countermeasure distribution, known as the Fill Finish Manufacturing Network (FFMN). The contracts require the CIADMs to develop three activities to support flexible manufacturing for medical countermeasure development and production: the manufacture of pandemic influenza vaccines during an emergency; core services to support the development and production of chemical, biological, radiological, and nuclear (CBRN) medical countermeasures; and workforce training. During the contract base periods, each CIADM is to retrofit existing or build new facilities able to produce 50 million doses of pandemic influenza vaccine within 4 months of receipt of the influenza virus strain and to establish the capacity to provide core services, such as assisting countermeasure developers by manufacturing products to be used for clinical trials. The CIADMs are also required to develop workforce training programs, which are intended to increase expertise in CBRN medical countermeasure …
Date:
March 31, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Afghanistan: Key Oversight Issues for USAID Development Efforts
Testimony issued by the Government Accountability Office with an abstract that begins "In 2010, the United States pledged to provide at least 50 percent of its development aid directly through the Afghan government budget within 2 years. This direct assistance is intended to help develop the capacity of Afghan government ministries to manage programs and funds. Using bilateral agreements and multilateral trust funds, the United States more than tripled its direct assistance awards to Afghanistan in the first year of the pledge, going from over $470 million in fiscal year 2009 to over $1.4 billion in fiscal year 2010. The U.S. Agency for International Development's (USAID) most current reporting shows that for fiscal year 2012 the agency provided over $800 million in mission funds through direct assistance. In 2013, GAO reported that while USAID had established and generally complied with various financial and other controls in its direct assistance agreements, it had not always assessed the risks in providing direct assistance before awarding funds. USAID has taken steps in response to GAO's recommendations to help ensure the accountability of direct assistance funds provided to the Afghan government. Recently, the Special Inspector General for Afghanistan Reconstruction (SIGAR) reported that USAID determined …
Date:
March 13, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library