USDA Graduate School: Revenue Reporting Needs to Be Improved (open access)

USDA Graduate School: Revenue Reporting Needs to Be Improved

A letter report issued by the General Accounting Office with an abstract that begins "The U.S. Department of Agriculture's Graduate School provides extensive training opportunities to government employees and others. As a nonappropriated fund instrumentality, the Graduate School relies solely on income from the training it offers. During fiscal year 1999, the federal agencies GAO reviewed had 20 interagency agreements with the Graduate School totaling about $5.7 million. The agencies also had 531 contracts, totaling $29 million, with private companies for training and related services. The Graduate School's financial statements for fiscal year 1999 incorrectly identified the portion of revenue that was earned through interagency agreements. This misclassification occurred primarily because of the Graduate School's reporting policies."
Date: October 15, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
United States Postal Service: Opportunities to Strengthen IT Investment Management Capabilities (open access)

United States Postal Service: Opportunities to Strengthen IT Investment Management Capabilities

A chapter report issued by the General Accounting Office with an abstract that begins "The U.S. Postal Service invests hundreds of millions of dollars in information technology (IT) each year to support its mission of providing prompt, reliable, and efficient mail service to all areas of the country. It must support these operations through the revenues it earns for its services. Growing operating expenses and capital needs in the face of reduced revenues highlight the need for the Postal Service to invest its IT dollars wisely. Accordingly, the Senate Committee on Governmental Affairs and its Subcommittee on International Security, Proliferation, and Federal Services asked GAO to evaluate how well the Postal Service manages its IT investments."
Date: October 15, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Immigration Enforcement: ICE Could Improve Controls to Help Guide Alien Removal Decision Making (open access)

Immigration Enforcement: ICE Could Improve Controls to Help Guide Alien Removal Decision Making

A letter report issued by the Government Accountability Office with an abstract that begins "Officers with U.S. Immigration and Customs Enforcement (ICE) within the Department of Homeland Security (DHS) investigate violations of immigration laws and identify aliens who are removable from the United States. ICE officers exercise discretion to achieve its operational goals of removing any aliens subject to removal while prioritizing those who pose a threat to national security or public safety and safeguarding aliens' rights in the removal process. The General Accountability Office (GAO) was asked to examine how ICE ensures that discretion is used in the most fair, reasoned, and efficient manner possible. GAO reviewed (1) when and how ICE officers and attorneys exercise discretion and what internal controls ICE has designed to (2) guide decision making and (3) oversee and monitor officers' decisions. To conduct this work, GAO reviewed ICE manuals, memorandums, and removal data, interviewed ICE officials, and visited 21 of 75 ICE field offices."
Date: October 15, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Elections: Statistical Analysis of Factors That Affected Uncounted Votes in the 2000 Presidential Election (open access)

Elections: Statistical Analysis of Factors That Affected Uncounted Votes in the 2000 Presidential Election

A letter report issued by the General Accounting Office with an abstract that begins "Following the 2000 presidential election, concerns were raised about the election process, including the ability of some voting equipment to render a complete and accurate vote count. Furthermore, minorities and disadvantaged voters were seen as more likely to have their votes not counted because they may have used less reliable voting equipment than affluent white voters. GAO found that although the state in which counties are located had more of an effect on the number of uncounted presidential votes than did counties' demographic characteristics or voting equipment, there were statistically significant effects on uncounted presidential votes. State differences accounted for 26 percent of the total variation in uncounted presidential votes across counties. State differences may have included such factors as statewide voter education efforts, state standards for determining what is a valid vote, the use of straight party ballots, the number of candidates on the ballot, the use of provisional ballots, and the extent to which absentee or early voting occurred."
Date: October 15, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Clean Water Act: Longstanding Issues Impact EPA's and States' Enforcement Efforts (open access)

Clean Water Act: Longstanding Issues Impact EPA's and States' Enforcement Efforts

Testimony issued by the Government Accountability Office with an abstract that begins "Congress enacted the Clean Water Act to help reduce water pollution and improve the health of the nation's waterways. The Environmental Protection Agency (EPA) administers its enforcement responsibilities under the act through its Office of Enforcement and Compliance Assurance (OECA), as well as its 10 regional offices and the states. Over the last 9 years, GAO has undertaken a number of reviews of EPA's environmental enforcement activities, including for the Clean Water Act. For this testimony statement, GAO was asked to summarize the results of five prior reports on the effectiveness of EPA's enforcement program. Specifically, this statement includes information on the (1) factors that cause variations in enforcement activities and lead to inconsistencies across regions, (2) impact that inadequate resources and work force planning has had on enforcement, (3) efforts EPA has taken to improve priority planning, and (4) accuracy and transparency of measures of program effectiveness. GAO's prior recommendations have included the need for EPA to collect more complete and reliable data, develop improved guidance, and better performance measures. Although EPA has generally agreed with these recommendations, its implementation has been uneven. GAO is not making …
Date: October 15, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Information Sharing: Practices That Can Benefit Critical Infrastructure Protection (open access)

Information Sharing: Practices That Can Benefit Critical Infrastructure Protection

A letter report issued by the General Accounting Office with an abstract that begins "Information sharing and coordination are key elements in any defense against cyber attacks. The organizations GAO reviewed identified factors they considered critical to their success in building successful information-sharing relationships with and among their members. All of the organizations identified trust as essential to successful relationships. They said that trust could only be built over time and through personal relationships. One of the most difficult challenges identified was the initial reluctance of new members to share information. Other challenges included (1) developing agreements on the use and protection of shared information, (2) obtaining adequate funding for websites and meetings while avoiding contributions intended primarily to promote the interests of an individual organization, (3) maintaining a focus on emerging issues of interest to members, and (4) maintaining appropriately skilled professional and administrative staff."
Date: October 15, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
SSA Disability Representatives: Fee Payment Changes Show Promise, but Eligibility Criteria and Representative Overpayments Require Further Monitoring (open access)

SSA Disability Representatives: Fee Payment Changes Show Promise, but Eligibility Criteria and Representative Overpayments Require Further Monitoring

A letter report issued by the Government Accountability Office with an abstract that begins "The Social Security Protection Act of 2004 temporarily expanded the practice of paying representatives' fees directly out of a claimant's benefits. This practice, known as fee withholding, was previously available only to attorneys in Disability Insurance (DI) cases. It has been extended to attorneys in Supplemental Security Income (SSI) cases, and to nonattorneys--who meet eligibility criteria--in both DI and SSI cases. The act also mandated that GAO examine (1) the professional experience of disability representatives, (2) how judges and claimants view representatives' performance, (3) how the implementation of fee withholding for nonattorneys has been viewed, and (4) the impact of fee withholding in the SSI program. GAO surveyed representatives and judges, and interviewed claimants and Social Security Administration (SSA), state, and other officials."
Date: October 15, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Local Television Act: Status of Spending for Fiscal Year 2003 (open access)

Local Television Act: Status of Spending for Fiscal Year 2003

Correspondence issued by the Government Accountability Office with an abstract that begins "In December 2000, the Congress passed the Launching Our Communities' Access to Local Television Act of 2000 (Local TV Act or act). The act created the Local Television Loan Guarantee Program (Program) and established the Local Television Loan Guarantee Board (Board) to finance projects that will provide access to signals of local television stations to households in areas with limited or no access to such signals from a commercial satellite service or other multichannel video provider. The Board may approve loan guarantees up to 80 percent of loans totaling no more than $1.25 billion in aggregate. In November 2001, the Congress appropriated $2 million for administrative expenses to implement the Program. Section 1006 of the act requires that we perform an annual audit of the (1) administration of the provisions of the act, and (2) financial position of each applicant who receives a loan guarantee under the act, including the nature, amount, and purpose of investments made by the applicant. In October 2003, we issued our first annual report as required by the act. This second report addresses the status of the $2 million administrative appropriation and the …
Date: October 15, 2004
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
NASA: Briefing on National Aeronautics and Space Administration's Programs and Associated Activities (open access)

NASA: Briefing on National Aeronautics and Space Administration's Programs and Associated Activities

Correspondence issued by the Government Accountability Office with an abstract that begins "The National Aeronautics and Space Act of 1958, as amended, established the National Aeronautics and Space Administration (NASA) as the civilian agency that exercises control over U.S. aeronautical and space activities and seeks and encourages the fullest commercial use of space. NASA's activities span a broad range of complex and technical endeavors, from investigating the composition, evaluation, and resources of Mars; to working with international partners to complete and operate the International Space Station; to providing satellite and aircraft observations of Earth for scientific and weather forecasting; to developing new technologies designed to improve air flight safety. The agency currently engages in these endeavors against a backdrop of growing national government fiscal imbalance and budget deficits that are straining all federal agencies' resources. Although NASA's budget represents less than 2 percent of the federal government's discretionary budget, the agency is increasingly being asked to expand its portfolio to support important scientific missions, including the study of climate change. Therefore, it is important that these resources be managed as effectively and efficiently as possible. The National Aeronautics and Space Administration Authorization Act of 2008 (Pub. L. No. 110-422)--directed us …
Date: October 15, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Multiple Agencies Provide Assistance to Service-disabled Veterans or Entrepreneurs, but Specific Needs Are Difficult to Identify and Coordination Is Weak (open access)

Multiple Agencies Provide Assistance to Service-disabled Veterans or Entrepreneurs, but Specific Needs Are Difficult to Identify and Coordination Is Weak

Correspondence issued by the Government Accountability Office with an abstract that begins "As of July 2008, the Department of Defense (DOD) reported that almost 33,000 servicemembers had been wounded in action as part of Operation Enduring Freedom or Operation Iraqi Freedom. Some of these servicemembers could have injuries that keep them from easily entering or returning to the workplace upon their exit from the military. For some service-disabled veterans, starting a business may be one option for entering or returning to the workforce. In the Veterans Entrepreneurship and Small Business Development Act of 1999 (P.L. 106-50), Congress stated that too little had been done to help veterans, particularly service-disabled veterans, in starting small businesses. This law established the framework for the Small Business Administration (SBA), the Department of Veterans Affairs (VA), the Department of Labor (DOL), DOD, and others to coordinate in providing entrepreneurial assistance to veterans and servicedisabled veterans. To improve coordination and enhance small business assistance to veterans, the law required that these agencies enter into memorandums of understanding (MOU) as specified in the 1999 Act (but not all of the agencies were required to participate in each of the MOUs); established the National Veterans Business Development Corporation …
Date: October 15, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Voters With Disabilities: Access to Polling Places and Alternative Voting Methods (open access)

Voters With Disabilities: Access to Polling Places and Alternative Voting Methods

A letter report issued by the General Accounting Office with an abstract that begins "Federal law requires that disabled persons have access to polling places on election day. State political subdivisions must ensure that polling places used in federal elections are accessible. Exceptions are allowed if all potential polling places have been surveyed, no accessible place is available, and the political subdivision cannot make one temporarily accessible. In these cases, disabled voters must either be reassigned to an accessible polling place or provided another means for voting on election day. All states have provisions that address voting by people with disabilities, but these provisions vary greatly. All states provide for one or more alternative voting methods or accommodations that may facilitate voting by people with disabilities. States and localities have made several efforts to improve voting accessibility for the disabled, such as modifying poling places, acquiring new voting equipment, and expanding voting options. Nevertheless, state and county election officials GAO surveyed cited various challenges to improving access."
Date: October 15, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Medicare Hospice Care: Modifications to Payment Methodology May Be Warranted (open access)

Medicare Hospice Care: Modifications to Payment Methodology May Be Warranted

A letter report issued by the Government Accountability Office with an abstract that begins "The Medicare hospice benefit provides care to patients with a terminal illness. For each patient, hospices are paid a per diem rate corresponding to one of four payment categories, which are based on service intensity and location of care. Since implementation in 1983, the payment methodology and rates have not been evaluated. The Medicare, Medicaid, and SCHIP Balanced Budget Refinement Act of 1999 directed GAO to study the feasibility and advisability of updating Medicare's payment rates for hospice care. In this report, GAO (1) compares freestanding hospices' costs to Medicare payment rates and (2) evaluates the appropriateness of the per diem payment methodology. Because of Medicare data limitations, it was not possible to compare actual payments to costs or examine the services provided to each patient."
Date: October 15, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Workplace Safety and Health: Enhancing OSHA's Records Audit Process Could Improve the Accuracy of Worker Injury and Illness Data (open access)

Workplace Safety and Health: Enhancing OSHA's Records Audit Process Could Improve the Accuracy of Worker Injury and Illness Data

A letter report issued by the Government Accountability Office with an abstract that begins "Under the Occupational Safety and Health Act of 1970, the Department of Labor's (DOL) Occupational Safety and Health Administration (OSHA) is responsible for protecting the safety and health of the nation's workers. The act requires DOL to collect and compile work-related injury and illness data. GAO was asked to determine (1) whether DOL verifies that employers are accurately recording workers' injuries and illnesses and, if so, the adequacy of these efforts, and (2) what factors may affect the accuracy of employers' injury and illness records. GAO analyzed OSHA's audits of employers' injury and illness records, interviewed inspectors who conducted the audits, surveyed occupational safety and health practitioners, and obtained the views of various stakeholders regarding factors that may affect the accuracy of the data."
Date: October 15, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information Security: NASA Needs to Remedy Vulnerabilities in Key Networks (open access)

Information Security: NASA Needs to Remedy Vulnerabilities in Key Networks

A letter report issued by the Government Accountability Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) relies extensively on information systems and networks to pioneer space exploration, scientific discovery, and aeronautics research. Many of these systems and networks are interconnected through the Internet, and may be targeted by evolving and growing cyber threats from a variety of sources. GAO was directed to (1) determine whether NASA has implemented appropriate controls to protect the confidentiality, integrity, and availability of the information and systems used to support NASA's mission directorates and (2) assess NASA's vulnerabilities in the context of prior incidents and corrective actions. To do this, GAO examined network and system controls in place at three centers; analyzed agency information security policies, plans, and reports; and interviewed agency officials."
Date: October 15, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Integrity Committee's Process to Address Allegations of Wrongdoing by Inspectors General (open access)

Integrity Committee's Process to Address Allegations of Wrongdoing by Inspectors General

Correspondence issued by the Government Accountability Office with an abstract that begins "The inspectors general (IGs) have a unique role within their agencies to identify areas for improved economy, efficiency, and effectiveness through independent and objective oversight; prevent and detect fraud, waste, abuse, and mismanagement; and recommend corrective actions. This role requires that IGs and their staff maintain the highest level of integrity and accountability within their own offices. Over the years, concerns have been raised about the transparency of the process for handling allegations of wrongdoing against IGs and their staff. As agreed with Congressional offices, this report describes (1) the Committee's process for addressing allegations of wrongdoing against IGs, (2) whether the Committee adhered to its process as described in Executive Order No. 12993 and implementing policy and procedures, and (3) the effect of the Reform Act on the Committee's process."
Date: October 15, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Defense Management: Munitions Requirements and Combatant Commanders' Needs Require Linkage (open access)

Defense Management: Munitions Requirements and Combatant Commanders' Needs Require Linkage

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) planned to spend $7.9 billion on acquiring munitions in fiscal year 2002. Ongoing military operations associated with the global war on terrorism have heightened concerns about the unified combatant commands having sufficient quantities of munitions. Since 1994, the DOD Inspector General and GAO have issued numerous reports identifying weaknesses and expressing concerns about the accuracy of the process used by the department to determine munitions requirements. DOD has improved its munitions requirements process by eliminating most of the systematic problems--correcting questionable and inconsistently applied data, completing target templates, and resolving issues involving the level of detail that should be included in planning guidance. However, a fundamental problem remains unaddressed--inadequate linkage between the near-term munitions needs of the combatant commands and the purchases made by the military services based on computations derived from the department's munitions requirement determination process. The department's munitions requirements process provides varied answers for current munitions acquisitions questions because of the aforementioned disjunction. As a result, the services, in the short term, are purchasing some critically needed munitions based on available funding and contractors' production capacity. Although this …
Date: October 15, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Telecommunications: Issues in Providing Cable and Satellite Television Services (open access)

Telecommunications: Issues in Providing Cable and Satellite Television Services

A letter report issued by the General Accounting Office with an abstract that begins "Direct broadcast satellite (DBS) television service has grown to become the principal competitor to cable television systems. In October 2001, the two primary DBS companies, EchoStar and DirecTV, proposed a merger plan that is pending before the Department of Justice and that the Federal Communications Commission (FCC) recently announced that it had declined to approve. GAO was asked to examine several issues related to competition in providing subscription video services, including the competitive impact of the availability of cable modem Internet access, and the effects on cable prices and DBS penetration rates of DBS' offering local broadcast channels. GAO also examined the technical capability of the individual DBS companies to expand local channel services into more television markets. This report offers no opinion on the merits of the proposed merger."
Date: October 15, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Homeland Security: Need to Consider VA's Role in Strengthening Federal Preparedness (open access)

Homeland Security: Need to Consider VA's Role in Strengthening Federal Preparedness

Testimony issued by the General Accounting Office with an abstract that begins "In the event of a domestic terrorist attack or other major disasters, the Department of Veterans Affairs (VA) is to provide backup medical resources to the military health system and local communities. VA now assists other federal agencies that have lead responsibility for responding to disasters, including terrorism. Its areas of responsibility include disaster simulation exercises and maintaining medical stockpiles. VA's efforts in these areas have enhanced national emergency preparedness by improving medical response procedures and by strengthening the security of federal pharmaceutical stockpiles to ensure rapid response to local authorities. VA also has resources that could play a role in future federal homeland security efforts. Its assets include the bricks, mortar, and human capital components of its health care system; graduate medical education programs; and expertise involving emergency backup and support activities. In managing large-scale medical emergencies arising from terrorist attacks, VA's emergency response capabilities have strengths and weaknesses. Determining how VA can best contribute to homeland security is especially timely given the extraordinary level of federal activity underway to manage large-scale disasters."
Date: October 15, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Financial Management: Survey of Capitalization Threshold and Other Policies for Property, Plant, and Equipment (open access)

Financial Management: Survey of Capitalization Threshold and Other Policies for Property, Plant, and Equipment

A letter report issued by the General Accounting Office with an abstract that begins "In passing the 1990 Chief Financial Officers Act and a range of other financial management reform legislation, Congress has sought to overcome the historical lack of reliable, useful, and timely information with which to make informed decisions, measure and control costs, manage for results, and ensure financial accountability on an ongoing basis. Reported capitalization threshold levels at the 14 agencies GAO surveyed ranged from zero to $250,000. Despite the sharp increase in the capitalization threshold, all but one of the 14 agencies responded that they maintained property records for the government's general property, plant, and equipment (PP&E) not capitalized on the balance sheet, citing safeguarding of PP&E and supporting agency operations as the key reasons for maintaining such information. Federal capitalization thresholds are significantly higher than those reported by the private sector entities GAO surveyed. In some cases, the federal capitalization thresholds for real property were up to 50 times higher than those noted in the private sector. In contrast to the wide variance between federal agency and private sector capitalization threshold policies, federal agency useful life policies were generally similar to those found in the …
Date: October 15, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Elections: Perspectives on Activities and Challenges Across the Nation (open access)

Elections: Perspectives on Activities and Challenges Across the Nation

A chapter report issued by the General Accounting Office with an abstract that begins "Events surrounding the 2000 presidential election raised concerns about the reliability of various types of voting equipment, the role of election officials, the disqualification of absentee ballots, and the accuracy of vote counts and recounts. As a result, public officials and various interest groups have proposed reforms to address perceived shortcomings. This report discusses: (1) voter registration; (2) absentee and early voting; (3) election day administration; and (4) vote counts, certification, and recounts."
Date: October 15, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Defense Health Care: TRICARE Claims Processing Has Improved but Inefficiencies Remain (open access)

Defense Health Care: TRICARE Claims Processing Has Improved but Inefficiencies Remain

A letter report issued by the General Accounting Office with an abstract that begins "Testifying before Congress in 2002, military beneficiary groups and civilian managed care support contractors described problems with the processing of TRICARE claims for civilian-provided care. These problems included slow payments and procedures that made claims processing inefficient. The Bob Stump National Defense Authorization Act of 2003 required GAO to review improvements to TRICARE claims processing and continuing impediments to claims processing efficiency. Specifically, GAO describes (1) efforts to improve claims processing and changes in processing timeliness and (2) Department of Defense (DOD) procedures and data that continue to affect claims processing efficiency. To identify improvements to claims processing and impediments to processing efficiency, GAO analyzed 1999 and 2002 claims data for changes in processing timeliness. GAO also interviewed and analyzed claims processing documentation from DOD officials, managed care support contractors, and claims processors."
Date: October 15, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
VA Health Care: Ineffective Medical Center Controls Resulted in Inappropriate Billing and Collection Practices (open access)

VA Health Care: Ineffective Medical Center Controls Resulted in Inappropriate Billing and Collection Practices

Testimony issued by the Government Accountability Office with an abstract that begins "GAO was asked to testify on billing practices of the Department of Veterans Affairs (VA). GAO previously reported that continuing problems in billing and collection processes at VA impaired its ability to maximize revenue from private insurance companies (third-party insurers). In June 2008, GAO reported on its follow-up review that (1) evaluated VA billing controls, (2) assessed VA-wide controls for collections, and (3) determined the effectiveness of VA oversight over third-party billings and collections. To perform the review, GAO conducted case-study analyses of the third-party billing function at 18 medical centers, statistically tested controls over collections VA-wide, and reviewed current oversight policies and procedures. GAO reported the results of this review in GAO-08-675."
Date: October 15, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Elections: Status and Use of Federal Voting Equipment Standards (open access)

Elections: Status and Use of Federal Voting Equipment Standards

A letter report issued by the General Accounting Office with an abstract that begins "Events surrounding the last presidential election raised concerns about the people, processes, and technology used to administer elections. GAO has already reported on the scope of congressional authority in election administration and voting assistance to military and overseas citizens. This report focuses on the status and use of federal voting equipment standards, which define minimum functional and performance requirements for voting equipment. The standards define minimum life-cycle management processes for voting equipment developers to follow, such as quality assurance. No federal agency has been assigned explicit statutory responsibility for developing voting equipment standards; however, the Federal Election Commission (FEC) developed voluntary standards for computer-based systems in 1990, and Congress has provided funding for this effort. No federal agency is responsible for testing voting equipment against the federal standards. Instead, the National Association of State Election Directors accredits independent test authorities who test voting equipment against the standards."
Date: October 15, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Defense Management: Widespread DCAA Audit Problems Leave Billions of Taxpayer Dollars Vulnerable to Fraud, Waste, Abuse, and Mismanagement (open access)

Defense Management: Widespread DCAA Audit Problems Leave Billions of Taxpayer Dollars Vulnerable to Fraud, Waste, Abuse, and Mismanagement

Testimony issued by the Government Accountability Office with an abstract that begins "In fiscal year 2008, the Department of Defense (DOD) obligated over $380 billion to federal contractors, more than doubling the amount it obligated in fiscal year 2002. With hundreds of billions of taxpayer dollars at stake, the government needs strong controls to provide reasonable assurance that contract funds are not being lost to fraud, waste, abuse, and mismanagement. The Defense Contract Audit Agency (DCAA) is charged with a critical role in contractor oversight by providing auditing, accounting, and financial advisory services in connection with DOD and other federal agency contracts and subcontracts. However, last year GAO found numerous problems with DCAA audit quality at three locations in California, including the failure to meet professional auditing standards. In a follow-up audit issued this September, GAO found that these problems existed agencywide. Today's testimony describes widespread audit quality problems at DCAA and provides information about continuing contract management challenges at DOD, which underscore the importance of DCAA audits that meet professional standards. It also discusses some of the corrective actions taken by DCAA and DOD and key GAO recommendations to improve DCAA audit quality. In preparing this testimony, GAO drew …
Date: October 15, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library