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Improper Payments: Agencies' Fiscal Year 2005 Reporting under the Improper Payments Information Act Remains Incomplete
A letter report issued by the Government Accountability Office with an abstract that begins "Fiscal year 2005 marked the second year that executive agencies were required to report improper payment information under the Improper Payments Information Act of 2002 (IPIA). As a steward of taxpayer dollars, the federal government is accountable for how its agencies and grantees spend billions of taxpayer dollars and is responsible for safeguarding those funds against improper payments. GAO was asked to determine the progress agencies have made in their improper payment reporting and the total amount of improper payments recouped through recovery auditing. To accomplish this, GAO reviewed improper payment information reported by 35 agencies in their fiscal year 2005 performance and accountability or annual reports."
Date:
November 14, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Audit: Securities and Exchange Commission's Financial Statements for Fiscal Years 2008 and 2007
A letter report issued by the Government Accountability Office with an abstract that begins "Established in 1934 to enforce the securities laws and protect investors, the Securities and Exchange Commission (SEC) plays an important role in maintaining the integrity of the U.S. securities markets. Pursuant to the Accountability of Tax Dollars Act of 2002, SEC is required to prepare and submit to Congress and the Office of Management and Budget audited financial statements. GAO agreed, under its audit authority, to perform the audit of SEC's financial statements. GAO's audit determined whether, in all material respects, (1) SEC's fiscal year 2008 financial statements were reliable and (2) SEC's management maintained effective internal control over financial reporting and compliance with laws and regulations. GAO also tested SEC's compliance with selected laws and regulations."
Date:
November 14, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Highlights of a GAO Forum: Mergers and Transformation: Lessons Learned for a Department of Homeland Security and Other Federal Agencies
A letter report issued by the General Accounting Office with an abstract that begins "The early years of the 21st century are proving to be a period of profound transition for our world, our country, and our government. The federal government needs to engage in a comprehensive review, reassessment, reprioritization, and as appropriate, re-engineering of what the government does, how it does business, and in some cases, who does the government's business. Leading public and private organizations in the United States and abroad have found that for organizations to successfully transform themselves they must often fundamentally change their culture. On September 24, 2001, GAO convened a forum to identify and discuss useful practices and lessons learned from major private and public sector organizational mergers, acquisitions, and transformations that federal agencies could implement to successfully transform their cultures and a new Department of Homeland Security could use to merge its various originating components into a unified department. The invited participants have experience managing or studying large-scale organizational mergers, acquisitions, and transformations."
Date:
November 14, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Tax Administration: IRS Improved Some Filing Season Services, but Long-term Goals Would Help Manage Strategic Trade-offs
A letter report issued by the Government Accountability Office with an abstract that begins "During the filing season, the Internal Revenue Service (IRS) processes about 130 million individual tax returns, issues refunds, and responds to millions of inquiries. Budget cuts combined with IRS's strategy of shifting resources from taxpayer service to enforcement make providing quality service a challenge. GAO was asked to assess IRS's 2005 filing season performance compared to past years and 2005 goals in the processing of paper and electronic tax returns, telephone service, face-to-face assistance, and Web site service. GAO also examined whether IRS has long-term goals to help assess progress and guide in making decisions. Finally, GAO summarized IRS's response to Hurricanes Katrina and Rita, and their possible effects on IRS's performance."
Date:
November 14, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
United Nations: Progress on Management Reform Efforts Has Varied
A letter report issued by the Government Accountability Office with an abstract that begins "The United States has advocated reforms of United Nations (UN) management for many years. In October 2006, GAO reported that UN management reforms were progressing slowly and that many were still awaiting review by the General Assembly. For this review, GAO was asked to (1) determine the progress of UN management reform initiatives in five key areas--ethics, oversight, procurement, management operations of the Secretariat, and review of programs and activities (known as mandates)--and (2) identify factors that have slowed the pace of reform efforts. To address these objectives, GAO reviewed documents relating to UN management reform and interviewed U.S. and UN officials."
Date:
November 14, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Law Enforcement: Better Performance Measures Needed to Assess Results of Justice's Office of Science and Technology
A letter report issued by the General Accounting Office with an abstract that begins "The mission of the Office of Science & Technology (OST), within the Department of Justice's National Institute of Justice (NIJ), is to improve the safety and effectiveness of technology used by federal, state, and local law enforcement and other public safety agencies. Through NIJ, OST funds programs in forensic sciences, crime prevention, and standards and testing. To support these programs, Congress increased funding for OST from $13.2 million in 1995 to $204.2 million in 2003 (in constant 2002 dollars). GAO reviewed (1) the growth in OST's budgetary resources and the changes in OST's program responsibilities, (2) the types of products OST delivers and the methods used for delivering them; and (3) how well OST's efforts to measure the success of its programs in achieving intended results meet applicable requirements."
Date:
November 14, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Company Formations: Minimal Ownership Information Is Collected and Available
Testimony issued by the Government Accountability Office with an abstract that begins "Companies, which are the basis of most commercial activities in market-based economies, may be used for illicit as well as legitimate purposes. Because companies can be used to hide activities such as money laundering, some states have been criticized for requiring too little information about companies when they are formed, especially concerning owners. This testimony draws on GAO's April 2006 report Company Formations: Minimal Ownership Information Is Collected and Available (GAO-06-376), which addressed (1) the information states and other parties collect on companies, (2) law enforcement concerns about the role of companies in illicit activities and the information available on owners, and (3) the implications of collecting more ownership information. GAO surveyed all 50 states and the District of Columbia, reviewed state laws, and interviewed a variety of industry, law enforcement, and other government officials."
Date:
November 14, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Fiscal Year 2008 Performance and Accountability Report
Other written product issued by the Government Accountability Office with an abstract that begins "Presented is GAO's performance and accountability report for fiscal year 2008. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."
Date:
November 14, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
GAO Performance and Accountability Report, 2003
Other written product issued by the General Accounting Office with an abstract that begins "Presented is GAO's performance and accountability report for fiscal year 2003. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. Importantly, GAO received a clean opinion from independent auditors on our financial statements for the 17th consecutive year. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."
Date:
November 14, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Flood Insurance: Options for Addressing the Financial Impact of Subsidized Premium Rates on the National Flood Insurance Program
A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Emergency Management Agency (FEMA), the Department of Homeland Security (DHS) agency that administers the National Flood Insurance Program (NFIP), estimates that subsidized properties--those that receive discounted premium rates that do not fully reflect the properties' actual flood risk--experience as much as five times the flood damage as properties that do not qualify for subsidized rates. Almost one in every four residential policies has subsidized rates that are on average 35-40 percent of the full-risk rate. Unprecedented losses from the 2005 hurricane season and NFIP's periodic need to borrow from the Department of the Treasury to pay flood insurance claims has raised concerns about the impact that subsidized premium rates have on the longterm financial solvency of NFIP. GAO designated NFIP as high-risk in March 2006; as of June 2008, NFIP's debt stood at $17.4 billion. This report (1) provides information on NFIP's inventory of subsidized properties and (2) examines NFIP's current approach to subsidized properties and the advantages and disadvantages of options for reducing the costs associated with these properties. To do this work, GAO analyzed data on policies and claims and collected available …
Date:
November 14, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Unmanned Aircraft Systems: Additional Actions Needed to Improve Management and Integration of DOD Efforts to Support Warfighter Needs
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) use of unmanned aircraft systems (UAS) continues to increase. In 2000, DOD components had fewer than 50 unmanned aircraft in their inventory. By May 2008, they had more than 6,000. However, DOD faces challenges, such as UAS acquisition and the integration of UAS into joint combat operations. GAO has made a series of recommendations to address challenges, including the need for a UAS strategic plan. To improve upon the management and use of UAS, DOD has implemented several actions, such as establishing new task forces. GAO was asked to (1) identify key DOD efforts to improve the management and operational use of UAS and (2) assess the extent to which these efforts constitute an overarching organizational framework to guide and oversee UAS efforts. GAO reviewed DOD documents such as directives and memorandums, and interviewed agency officials."
Date:
November 14, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Force Structure: The Army Needs a Results-Oriented Plan to Equip and Staff Modular Forces and a Thorough Assessment of Their Capabilities
A letter report issued by the Government Accountability Office with an abstract that begins "Amid ongoing operations in Iraq and Afghanistan, the Army embarked in 2004 on a plan to create a modular, brigade-based force that would be equally capable as its divisional predecessor in part because it would have advanced equipment and specialized personnel. GAO has previously reported that restructuring and rebuilding the Army will require billions of dollars for equipment and take years to complete. For this report, GAO assessed the extent to which the Army has (1) developed a plan to link funding with results and (2) evaluated its modular force designs. GAO analyzed Army equipment and personnel data, key Army reports, planning documents, performance metrics, testing plans, and funding requests. GAO also visited Army Training and Doctrine Command, including selected Army proponents and schools; Army Reserve Command; and the National Guard Bureau."
Date:
November 14, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Applying Agreed-Upon Procedures: Federal Unemployment Taxes
Correspondence issued by the General Accounting Office with an abstract that begins "We have performed the procedures contained in the enclosure to this report, which we agreed to perform, solely to assist the Department of Labor in ascertaining whether the net federal unemployment tax (FUTA) revenue distributed to the Unemployment Trust Fund (UTF) for the fiscal year ended September 30, 2003, is supported by the underlying records. As agreed with the Inspector General, we evaluated fiscal year 2003 activity affecting distributions to the UTF."
Date:
November 14, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Information Security: Improvements Needed in Treasury's Security Management Program
A letter report issued by the General Accounting Office with an abstract that begins "The Department of the Treasury relies heavily on information systems--and on the public's trust in its work. Information security is therefore critical to Treasury operations. In support of its annual audit of the government's financial statements, GAO assessed the effectiveness of (1) Treasury's information security controls in protecting the confidentiality, integrity, and availability of the department's systems and data and (2) Treasury's implementation of its departmentwide information security program. In assessing the adequacy of Treasury's information security program, GAO focused on the effectiveness of its departmentwide policies and processes, rather than on bureau-specific directives and guidance."
Date:
November 14, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Workforce Investment Act: Labor and States Have Taken Actions to Improve Data Quality, but Additional Steps Are Needed
A letter report issued by the Government Accountability Office with an abstract that begins "Federal programs carried out in partnership with states and localities continually balance the competing objectives of collecting uniform performance data with giving program implementers the flexibility they need. Our previous work identified limitations in the quality of performance data for the key employment and training program--the Workforce Investment Act (WIA). WIA relies on states and localities to work together to track and report on participant outcomes, and it changed the way outcomes are measured. Given the magnitude of changes and the impact such changes can have on data quality, we examined (1) the data quality issues that affected states' efforts to collect and report WIA performance data; (2) states' actions to address them; and (3) the actions the Department of Labor (Labor) is taking to address data quality issues, and the issues that remain."
Date:
November 14, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Food and Drug Administration: Decision Process to Deny Initial Application for Over-the-Counter Marketing of the Emergency Contraceptive Drug Plan B Was Unusual
A letter report issued by the Government Accountability Office with an abstract that begins "In April 2003, Women's Capital Corporation submitted an application to the Food and Drug Administration (FDA) requesting the marketing status of its emergency contraceptive pill(ECP), Plan B, be switched from prescription to over-the-counter (OTC). ECPs can be used to prevent an unintended pregnancy when contraception fails or after unprotected intercourse, including cases of sexual assault. In May 2004, the Acting Director for the Center for Drug Evaluation and Research (CDER) issued a "not-approvable" letter for the switch application, citing safety concerns about the use of Plan B in women under 16 years of age without the supervision of a health care practitioner. Because the not-approvable decision for the Plan B OTC switch application was contrary to the recommendations of FDA's joint advisory committee and FDA review staff, questions were raised about FDA's process for arriving at this decision. GAO was asked to examine (1) how the decision was made to not approve the switch of Plan B from prescription to OTC, (2) how the Plan B decision compares to the decisions for other proposed prescription-to-OTC switches from 1994 through 2004, and (3) whether there are age-related …
Date:
November 14, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Posthearing Questions from the September 9, 2003, Hearing on "Pornography, Technology, and Process: Problems and Solutions on Peer-to-Peer Networks"
Correspondence issued by the General Accounting Office with an abstract that begins "This letter responds a Congressional request that we provide answers to questions relating to our September 9, 2003, testimony. In that testimony, we discussed the availability of child pornography on peer-to-peer (P2P) networks."
Date:
November 14, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federal Bureau of Investigation's Comments on Recent GAO Report on its Enterprise Architecture Efforts
Correspondence issued by the General Accounting Office with an abstract that begins "On September 25, 2003, we issued our report on efforts by the Federal Bureau of Investigation (FBI) to develop a corporate blueprint--commonly called an enterprise architecture--to guide and constrain its information technology (IT) systems modernization. (This report is available on GAO's Web site at www.gao.gov/cgi-bin/getrpt?GAO-03-959.) We provided the FBI with a draft of this report on August 22, 2003, requesting that comments be provided by September 18. On September 23, the FBI provided us with written comments. However, the comments were not received in time to be analyzed, incorporated, and responded to in the report and still meet our September 25, 2003, reporting commitment to Congress. As discussed with Congress at that time, we did not extend the reporting date in order to include the FBI's comments and instead are transmitting and responding to them in this follow-up correspondence."
Date:
November 14, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Small Business Administration: Preliminary Views on Increasing Collaboration with Department of Agriculture Rural Development Offices
Testimony issued by the Government Accountability Office with an abstract that begins "The Small Business Administration (SBA) and Department of Agriculture (USDA) Rural Development offices share a mission of attending to underserved markets, promoting economic development, and improving the quality of life in America through the promotion of entrepreneurship and community development. In the past, these agencies have had cooperative working relationships to help manage their respective rural loan and economic development programs. At this subcommittee's request, GAO has undertaken a review of potential opportunities for SBA to seek increased collaboration and cooperation with USDA Rural Development (Rural Development), particularly given Rural Development's large and recognizable presence in rural communities. In this testimony, GAO provides preliminary views on (1) mechanisms that SBA and USDA have used to facilitate collaboration with other federal agencies and with each other; (2) the organization of SBA and USDA Rural Development field offices; and (3) the planned approach for GAO's recently initiated evaluation on collaboration between SBA and Rural Development. GAO discussed the contents of this testimony with SBA and USDA officials."
Date:
November 14, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Capitol Visitor Center: Update on Status of Project's Schedule and Cost as of October 31, 2007
Testimony issued by the Government Accountability Office with an abstract that begins "Today's testimony will focus on (1) the Architect of the Capitol's (AOC) construction progress since the last CVC hearing on September 25, 2007, and (2) the project's expected cost at completion and funding status. Today's remarks are based on our review of schedules and financial reports for the CVC project and related records maintained by AOC and its construction management contractor, Gilbane Building Company; our observations on the progress of work at the CVC construction site; and our discussions with the CVC team (AOC and its major CVC contractors), AOC's Chief Fire Marshal, and representatives from the U.S. Capitol Police. We also reviewed AOC's construction management contractor's periodic schedule assessments, potential change order log, and weekly reports on construction progress. In addition, we reviewed the contract modifications made to date."
Date:
November 14, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Vehicle Donations: Benefits to Charities and Donors, but Limited Program Oversight
A letter report issued by the General Accounting Office with an abstract that begins "Donating a vehicle to charity enables a donor to support a charitable cause, dispose of an unwanted vehicle, and receive a tax benefit. More charities are turning to vehicle donation programs as a means for raising funds. As a result, our objectives were to: (1) determine the number of charities with vehicle donation programs, and the number of taxpayers claiming deductions for vehicle donations; (2) compare the proceeds received by charities from vehicle donations to what donors claimed for those deductions; and (3) describe related Internal Revenue Service (IRS) and state compliance activities."
Date:
November 14, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Medicaid: Thousands of Medicaid Providers Abuse the Federal Tax System
Testimony issued by the Government Accountability Office with an abstract that begins "In fiscal year 2006, outlays for Medicaid were about $324 billion; about $185 billion was paid by the federal government. Because GAO previously identified abusive and criminal activity associated with government contractors owing billions of dollars in federal taxes, the subcommittee requested GAO expand our work to Medicare and Medicaid providers. Today's testimony covers Medicaid providers who abused the federal tax system from 7 selected states. GAO was asked to (1) determine if Medicaid providers have unpaid federal taxes, and the magnitude of such debts; (2) identify examples of Medicaid providers that have engaged in abusive or related criminal activities; and (3) determine whether the Centers for Medicare & Medicaid Services (CMS) and the states prevent health care providers with tax problems from enrolling in Medicaid or participating in the continuous levy program to pay federal tax debts. To perform this work, GAO analyzed tax data from the Internal Revenue Service (IRS) and Medicaid data from seven selected states and performed investigative activities."
Date:
November 14, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Investigative Operations: Use of Covert Testing to Identify Security Vulnerabilities and Fraud, Waste, and Abuse
Testimony issued by the Government Accountability Office with an abstract that begins "GAO's Forensic Audits and Special Investigations team (FSI), which was created in 2005 as an interdisciplinary team consisting of investigators, auditors, and analysts, conducts covert tests at the request of the Congress to identify vulnerabilities and internal control weaknesses at executive branch agencies. These vulnerabilities and internal control weaknesses include those that could compromise homeland security, affect public safety, or have a financial impact on taxpayer's dollars. FSI conducts covert tests as "red team" operations, meaning that FSI does not notify agencies in advance about the testing. Recently, concerns have arisen as to whether top management at the U.S. Transportation Security Administration (TSA) were negatively impacting the results of red team operations by leaking information to security screeners at the nation's airports in advance of covert testing operations. Consequently, GAO was asked to (1) briefly explain FSI's processes and procedures concerning covert testing and (2) provide examples of covert activities performed"
Date:
November 14, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
University Research: Most Federal Agencies Need to Better Protect against Financial Conflicts of Interest
A letter report issued by the General Accounting Office with an abstract that begins "In fiscal year 2001, federal agencies provided $19 billion for university research, a vital part of the nation's research and development effort. GAO was asked to examine federal agencies' actions to ensure that (1) the results of the university research grants they fund are made available to the public and (2) universities receiving such grants implement policies for identifying and managing possible financial conflicts of interest. GAO reviewed the actions of eight federal agencies and conducted a Web-based survey of 200 leading research universities (refer to GAO-04-223SP). GAO also met with officials in the Office of Science and Technology Policy (OSTP) to discuss the National Science and Technology Council's role in coordinating federal science policy."
Date:
November 14, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library