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Head Start and Even Start: Greater Collaboration Needed on Measures of Adult Education and Literacy (open access)

Head Start and Even Start: Greater Collaboration Needed on Measures of Adult Education and Literacy

A letter report issued by the General Accounting Office with an abstract that begins "The Head Start and Even Start Family Literacy programs have sought to improve the educational and economic outcomes for millions of disadvantaged children and their families. Because the two programs seek similar outcomes for similar populations, GAO has pointed out that they need to work together to avoid inefficiencies in program administrative and service delivery. Questions have also arisen about the wisdom of having similar early childhood programs administered by different departments. Head Start's goal is to ensure that young children are ready for school, and program eligibility is tied to specific income guidelines. In contrast, Even Start's goal is to improve family literacy and the educational opportunities of both the parents and their young children. Even Start eligibility is tied to parents' educational attainment. Despite these differences, both programs are required to provide similar services. Both programs have some similar and some identical performance measures and outcome expectations for children, but not for parents. Head Start and Even Start grantees provided some similar services to young children and families, but how these programs served adults reflect the variations in the need of the parents. No …
Date: March 29, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Tax Deductions: Further Estimates of Taxpayers Who May Have Overpaid Federal Taxes by Not Itemizing (open access)

Tax Deductions: Further Estimates of Taxpayers Who May Have Overpaid Federal Taxes by Not Itemizing

A letter report issued by the General Accounting Office with an abstract that begins "When computing their federal taxes, taxpayers either claim a standard or itemized deduction. In recent years, about 70 percent of taxpayers have claimed the standard deduction. GAO found that on 948,000 tax returns for tax year 1998, taxpayers did not itemize their deductions yet had payments for mortgage interest and points and for state and local income tax that exceeded the standard deductions for their filing status. GAO estimated that these taxpayers are likely to have overpaid their taxes by about $473 million. When charitable contributions, real estate and personal property tax payments are included, the total overpayment could reach $945 million."
Date: March 29, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Agricultural Trade: Impacts of the Andean Trade Preference Act on Asparagus Producers and Consumers (open access)

Agricultural Trade: Impacts of the Andean Trade Preference Act on Asparagus Producers and Consumers

A letter report issued by the General Accounting Office with an abstract that begins "U.S. asparagus imports increased in the 1990s and now comprise nearly one-half of the asparagus consumed in the United States. Peru is the second largest source of imported asparagus and benefits from duty-free treatment under the Andean Trade Preference Act (ATPA). ATPA is estimated to have displaced between two and eight percent of the value of domestic production from what it would have been without the act. Although the supply of fresh asparagus from imports has increased since ATPA's enactment, consumer demand has been strong, and prices have risen. In addition, an apparent increase in consumer preference for fresh asparagus has contributed to a downward shift in the domestic demand for processed asparagus. Most of the decline in the domestic production of processed asparagus occurred in Michigan and Washington, the two states that produce most canned and frozen asparagus. If ATPA is reauthorized, domestic producers of asparagus and, in particular, asparagus for processing, will likely face continued displacement, but consumers can expect continued benefits from the year-round availability of fresh asparagus. However, some of this displacement will likely occur even if ATPA is not reauthorized and …
Date: March 15, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
NASA: Projects Need More Disciplined Oversight and Management to Address Key Challenges (open access)

NASA: Projects Need More Disciplined Oversight and Management to Address Key Challenges

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the National Aeronautics and Space Administration's (NASA) oversight and management of its major projects. As you know, in 1990, GAO designated NASA's contract management as high risk in view of persistent cost growth and schedule slippage in the majority of its major projects. Since that time, GAO's high-risk work has focused on identifying a number of causal factors, including antiquated financial management systems, poor cost estimating, and undefinitized contracts. Because cost growth and schedule delays persist, this area - now titled acquisition management because of the scope of issues that need to be resolved - remains high risk. To its credit, NASA has recently made a concerted effort to improve its acquisition management. In 2007, NASA developed a comprehensive plan to address systemic weaknesses related to how it manages its acquisitions. The plan specifically seeks to strengthen program/project management, increase accuracy in cost estimating, facilitate monitoring of contractor cost performance, improve agency wide business processes, and improve financial management. While we applaud these efforts our recent work has shown that NASA needs to pay more attention to effective project management. It needs to adopt best …
Date: March 5, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
EPA Paperwork: Burden Estimate Increasing Despite Reduction Claims (open access)

EPA Paperwork: Burden Estimate Increasing Despite Reduction Claims

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Environmental Protection Agency's (EPA) paperwork burden, focusing on: (1) the general dimensions of EPA's paperwork requirements and the agency's progress toward reducing the burden that those requirements impose; (2) the process that EPA used to develop paperwork burden-hour estimates for its largest information collections as of September 30, 1998, and gauge the credibility of those estimates; (3) EPA's largest paperwork burden-hour reductions between September 30, 1995, and September 30, 1998, and gauge the credibility of those reductions; and (4) EPA's Reinventing Environmental Information initiative and the agency's new Office of Environmental Information."
Date: March 16, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Passenger Rail Security: Federal Strategy and Enhanced Coordination Needed to Prioritize and Guide Security Efforts (open access)

Passenger Rail Security: Federal Strategy and Enhanced Coordination Needed to Prioritize and Guide Security Efforts

Testimony issued by the Government Accountability Office with an abstract that begins "The four rail attacks in Europe and Asia since 2004, including the most recent in India, highlight the vulnerability of passenger rail and other surface transportation systems to terrorist attack and demonstrate the need for greater focus on securing these systems. This testimony is based primarily on GAO's September 2005 passenger rail security report and selected recent program updates. Specifically, it addressees (1) the extent to which the Department of Homeland Security (DHS) has assessed the risks facing the U.S. passenger rail system and developed a strategy based on risk assessments for securing all modes of transportation, including passenger rail, and (2) the actions that federal agencies have taken to enhance the security of the U.S. passenger rail system."
Date: March 7, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Serving the Congress and the Nation: Education, Workforce, and Income Security Information (open access)

Serving the Congress and the Nation: Education, Workforce, and Income Security Information

Other written product issued by the General Accounting Office with an abstract that begins "This is an insert to GAO's publication, Serving the Congress and the Nation, describing the role, functions, and responsibilities of GAO's Education, Workforce, and Income Security team."
Date: March 1, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Welfare Reform: Moving Hard-to-Employ Recipients Into the Workforce (open access)

Welfare Reform: Moving Hard-to-Employ Recipients Into the Workforce

A letter report issued by the General Accounting Office with an abstract that begins "Although some welfare recipients who might seem hard to employ are able to successfully enter the workforce, others have needed considerable time and support to become work-ready. As a result, some states have begun to implement or are considering strategies to help hard-to-employ recipients join the workforce. To be successful in moving hard-to-employ Temporary Assistance for Needy Families (TANF) recipients into the workforce within their 60-month time limit for federal benefits, states must develop programs and provide work and work-preparation activities tailored to the needs of their hard-to-employ recipients and they must ensure that recipients with characteristics that impede employment have access to programs and activities that meet their needs. Some states believe that they would be better able to accomplish this if they (1) had caseload data on the number and characteristics of hard-to-employ TANF recipients, particularly those who will reach their 60-month limit before they are able to work and (2) used a range of work and work-preparation activities that meet the needs of hard-to-employ recipients, including activities that extend beyond those that meet federal work participation requirements."
Date: March 15, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Private Pensions: Conflicts of Interest Can Affect Defined Benefit and Defined Contribution Plans (open access)

Private Pensions: Conflicts of Interest Can Affect Defined Benefit and Defined Contribution Plans

Testimony issued by the Government Accountability Office with an abstract that begins "Conflicts of interest typically exist when someone in a position of trust, such as a pension consultant, has competing professional or personal issues. Such competing interests can make it difficult for pension plan fiduciaries and others, in general, to fulfill their duties impartially and could cause them to breach their duty to act solely in the interest of plan participants and beneficiaries. The proliferation of consulting work and the complexity of business arrangements among investment advisors, plan consultants, and others have increased the likelihood of conflicts of interests for both defined benefit (DB) plans, where investment risk is largely borne by the plan sponsor and defined contribution (DC) plans, where such risk is largely borne by the participant. Given the potential financial harm conflicts of interest may pose to DB and DC plans, GAO was asked to report on (1) the effects undisclosed conflicts of interest may have on the financial performance of DB plans, and (2) the vulnerabilities that conflicts of interest may pose for DC plan participants. GAO interviewed a variety of experts, reviewed the Department of Labor's (Labor) legal and regulatory authority and analyzed government …
Date: March 24, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Corps of Engineers: Observations on Planning and Project Management Processes for the Civil Works Program (open access)

Corps of Engineers: Observations on Planning and Project Management Processes for the Civil Works Program

Testimony issued by the Government Accountability Office with an abstract that begins "Through the Civil Works Program, the Corps of Engineers (Corps) constructs, operates, and maintains thousands of civil works projects across the United States. The Corps uses a two-phase study process to help inform congressional decision makers about civil works projects and determine if they warrant federal investment. As part of the process for deciding to proceed with a project, the Corps analyzes and documents that the costs of constructing a project are outweighed by the benefits. To conduct activities within its civil works portfolio, the Corps received over $5 billion annually for fiscal years 2005 and 2006. During the last 4 years, GAO has issued five reports relating to the Corps' Civil Works Program. Four of these reports focused on the planning studies for specific Corps' projects or actions, which included a review of the cost and benefit analyses used to support the project decisions. The fifth report focused on the Corps management of its civil works appropriation accounts. For this statement, GAO was asked to summarize the key themes from these five studies. GAO made recommendations in the five reports cited in this testimony. The Corps generally …
Date: March 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Anthrax Detection: DHS Cannot Ensure That Sampling Activities Will Be Validated (open access)

Anthrax Detection: DHS Cannot Ensure That Sampling Activities Will Be Validated

Testimony issued by the Government Accountability Office with an abstract that begins "In September and October 2001, contaminated letters laced with Bacillus anthracis were sent through the mail to two U.S. senators and members of the media. Postal facilities in New Jersey, Washington, D.C., and elsewhere became heavily contaminated. The anthrax incidents highlighted major gaps in civilian preparedness to detect anthrax contamination in buildings. GAO was asked to describe and assess federal agencies' activities to detect anthrax in postal facilities, assess the results of agencies' testing, and assess whether agencies' detection activities were validated."
Date: March 29, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Aviation Security: Improvement still Needed in Federal Aviation Security Efforts (open access)

Aviation Security: Improvement still Needed in Federal Aviation Security Efforts

Testimony issued by the General Accounting Office with an abstract that begins "The security of the nation's commercial aviation system has been a long-standing concern. Following the events of September 11, 2001, Congress enacted numerous aviation security improvements designed to strengthen aviation security, including the development of a passenger prescreening system and the federalization of airport screeners. Despite these changes, challenges continue to face the Department of Homeland Security (DHS) and the Transportation Security Administration (TSA) efforts to improve aviation security. GAO was asked to summarize the results of previous and ongoing aviation security work. These include: (1) the development of CAPPS II to assist in identifying high-risk passengers, (2) the management of passenger and baggage screening programs, (3) the operations of the Federal Air Marshal Service, and (4) other aviations security related efforts, such as cargo, that remain a concern."
Date: March 30, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Highlights of GAO's Corporate Governance, Transparency and Accountability Forum (open access)

Highlights of GAO's Corporate Governance, Transparency and Accountability Forum

Other written product issued by the General Accounting Office with an abstract that begins "The recent sudden and largely unexpected bankruptcy of the Enron Corporation, and financial difficulties experienced by several other large corporations have resulted in substantial losses to employees and shareholders. Many believe that the decline of Enron and other instances of financial statement earnings restatements and bankruptcies have seriously undermined investor confidence in the nation's financial markets and external auditors. The findings from GAO's forum on corporate governance, transparency, and accountability."
Date: March 5, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Department of Defense: Further Actions Needed to Establish and Implement a Framework for Successful Financial and Business Management Transformation (open access)

Department of Defense: Further Actions Needed to Establish and Implement a Framework for Successful Financial and Business Management Transformation

Testimony issued by the General Accounting Office with an abstract that begins "In March 2002, GAO testified on the Department of Defense's (DOD) financial management problems and key elements necessary for successful reform. Although the underlying conditions remain fundamentally unchanged, within the past 2 years DOD has begun a number of initiatives intended to address previously reported problems and transform its business operations. The Subcommittee on Readiness and Management Support, Senate Committee on Armed Services, asked GAO to provide a current status report on DOD's progress to date and suggestions for improvement. Specifically, GAO was asked to provide (1) an overview of the impact of financial and related business weaknesses on DOD operations, (2) the underlying causes of DOD business transformation challenges, and (3) the status of DOD reform efforts. In addition, GAO reiterates the key elements to successful reform: (1) an integrated business transformation strategy, (2) sustained leadership and resource control, (3) clear lines of responsibility and accountability, (4) results-oriented performance, (5) appropriate incentives and consequences, (6) an enterprise architecture to guide reform efforts, and (7) effective monitoring and oversight. GAO also offers two suggestions for legislative consideration which are intended to improve the likelihood of meaningful, broad-based financial …
Date: March 23, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Yellowstone National Park: Preliminary Observations on the Implementation of the Interagency Bison Management Plan (open access)

Yellowstone National Park: Preliminary Observations on the Implementation of the Interagency Bison Management Plan

Testimony issued by the Government Accountability Office with an abstract that begins "Yellowstone National Park, in northwest Wyoming, is home to a herd of about 3,600 free-roaming bison. Some of these bison routinely attempt to migrate from the park in the winter. Livestock owners and public officials in states bordering the park have concerns about the bison leaving the park because many are infected with brucellosis--a contagious bacterial disease that some fear could be transmitted to cattle, thus potentially threatening the economic health of the states' livestock industry. Other interested groups believe that the bison should be allowed to roam freely both within and outside the park. In an effort to address these concerns, five federal and Montana state agencies agreed to an Interagency Bison Management Plan (IBMP) in December 2000 that includes three main steps to "maintain a wild, free-ranging population of bison and address the risk of brucellosis transmission to protect the economic interest and viability of the livestock industry in Montana." This testimony discusses GAO's preliminary observations on the progress that has been made in implementing the IBMP and the extent to which bison have access to lands and an easement acquired for $13 million in federal …
Date: March 20, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Free Trade Area of the Americas: Negotiations at Key Juncture on Eve of April Meetings (open access)

Free Trade Area of the Americas: Negotiations at Key Juncture on Eve of April Meetings

A letter report issued by the General Accounting Office with an abstract that begins "The negotiations to establish a Free Trade Area of the Americas (FTAA), which would eliminate tariffs and create common trade and investment rules within the 34 democratic nations of the Western Hemisphere, are among the most significant ongoing multilateral trade negotiations for the United States. Two meetings held in April 2001 offer opportunities to inject momentum and set an ambitious pace for the next, more difficult phase of the negotiations. Because of the significance of the FTAA initiative, this report (1) discusses the progress that has been made in the free trade negotiations so far, (2) identifies the challenges that must be overcome to complete a free trade agreement, and (3) discusses the importance of the April meetings of trade ministers and national leaders of participating countries. GAO found that the FTAA negotiations have met the goals and deadlines set by trade ministers. Significant challenges remain, including market access concessions and doubts that key Western Hemisphere leaders will have the political will to embrace the agreement. The April meetings of trade ministers will serve as a transition from the initial proposal phase to the substantive negotiations …
Date: March 30, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
The Nation's Long-Term Fiscal Outlook: January 2008 Update (open access)

The Nation's Long-Term Fiscal Outlook: January 2008 Update

Correspondence issued by the Government Accountability Office with an abstract that begins "Since 1992, GAO has published long-term fiscal simulations of what might happen to federal deficits and debt levels under varying policy assumptions. We developed our long-term model in response to a bipartisan request from Members of Congress who were concerned about the long-term effects of fiscal policy. Our simulations were updated with Congressional Budget Office (CBO's) January budget and economic projections and continue to indicate that the long-term federal fiscal outlook remains unsustainable. This update combined with our analysis of the fiscal outlook of state and local governments demonstrates that the fiscal challenges facing all levels of government are linked and should be considered in a strategic and integrated manner. We update our simulations three times a year as new estimates become available from CBO's Budget and Economic Outlook (January), Social Security and Medicare Trustees Reports (spring), and CBO's Budget and Economic Outlook: An Update (late summer). This product responds to congressional interest in receiving updated simulation results."
Date: March 21, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Drug Control: Better Coordination with the Department of Homeland Security and an Updated Accountability Framework can Further Enhance DEA's Efforts to Meet Post-9/11 Responsibilities (open access)

Drug Control: Better Coordination with the Department of Homeland Security and an Updated Accountability Framework can Further Enhance DEA's Efforts to Meet Post-9/11 Responsibilities

A letter report issued by the Government Accountability Office with an abstract that begins "Given the global context of the war on drugs--coupled with growing recognition since September 11, 2001 (9/11), of the nexus between drug trafficking and terrorism--the mission of the Drug Enforcement Administration (DEA) and efforts to forge effective interagency partnerships and coordination are increasingly important. GAO was asked to examine, in the context of the post-9/11 environment, DEA's (1) priorities, (2) interagency partnerships and coordination mechanisms, and (3) strategic plan and performance measures. GAO reviewed DEA policy, planning, and budget documents and visited 7 of DEA's 21 domestic field offices and 3 of its 7 regional offices abroad-- sites selected to reflect diverse drug-trafficking threats, among other factors. GAO also contacted other relevant federal agencies-- including U.S. Immigration and Customs Enforcement (ICE) and U.S. Customs and Border Protection (CBP)--and various state and local partner agencies."
Date: March 20, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: Missile Defense Acquisition Strategy Generates Results but Delivers Less at a Higher Cost (open access)

Defense Acquisitions: Missile Defense Acquisition Strategy Generates Results but Delivers Less at a Higher Cost

A letter report issued by the Government Accountability Office with an abstract that begins "Over the next 5 years, the Missile Defense Agency (MDA) expects to invest $49 billion in the BMD system's development and fielding. MDA's strategy is to field new capabilities in 2-year blocks. In January 2006, MDA initiated its second block--Block 2006--to protect against attacks from North Korea and the Middle East. Congress requires GAO to assess MDA's progress annually. This year's report addresses MDA's progress during fiscal year 2006 and follows up on program oversight issues and the current status of MDA's quality assurance program. GAO assessed the progress of each element being developed by MDA, examined acquisition laws applicable to major acquisition programs, and reviewed the impact of implemented quality initiatives."
Date: March 15, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Posthearing Questions: Major Management Challenges at the Department of the Interior (open access)

Posthearing Questions: Major Management Challenges at the Department of the Interior

Correspondence issued by the Government Accountability Office with an abstract that begins "On February 16, 2007, GAO testified at the Committee on Natural Resources' oversight hearing on "Reports, Audits, and Investigations by the Government Accountability Office and the Office of Inspector General Regarding the Department of the Interior." This letter responds to the February 26, 2007 congressional request, in which members of the Committee asked additional questions about GAO's past reports. To answer these questions, we relied primarily on a number of GAO reports, as well as our body of knowledge in these areas. We prepared this letter during March 2007 in accordance with generally accepted government auditing standards. Because this letter was primarily based on previously issued reports, we did not seek agency comments on a draft of this letter."
Date: March 28, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Business Systems Modernization: IRS Needs to Complete Recent Efforts to Develop Policies and Procedures to Guide Requirements Development and Management (open access)

Business Systems Modernization: IRS Needs to Complete Recent Efforts to Develop Policies and Procedures to Guide Requirements Development and Management

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) effort to modernize its tax administrative and financial systems--Business Systems Modernization (BSM)--has suffered delays and cost overruns due to a number of factors, including inadequate development and management of requirements. Recognizing these deficiencies, IRS created a Requirements Management Office (RMO) to establish policies and procedures for managing requirements. GAO's objectives were to assess (1) whether the office has established adequate requirements development and management policies and procedures and (2) whether BSM has effectively used requirements development and management practices for key systems development efforts."
Date: March 20, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Mass Transit: Review of the Bay Area Rapid Transit District's Airport Extension Finance Plan (open access)

Mass Transit: Review of the Bay Area Rapid Transit District's Airport Extension Finance Plan

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on the Bay Area Rapid Transit District's (BART) finance plan for an airport extension, focusing on: (1) BART's proposed grant amendment and revised project completion schedule; and (2) the reasonableness of the assumptions contained in the finance plan."
Date: March 31, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Contract Management: DOD Could Benefit From the Use of Internal Recovery Auditing (open access)

Contract Management: DOD Could Benefit From the Use of Internal Recovery Auditing

Correspondence issued by the General Accounting Office with an abstract that begins "GAO provided information on the Department of Defense's (DOD) internal recovery auditing program."
Date: March 10, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Guaranteed Loan System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Supersedes AIMD-21.2.7) (open access)

Guaranteed Loan System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Supersedes AIMD-21.2.7)

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes AIMD-21.2.7, Guaranteed Loan System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Exposure Draft), August 2000. The Federal Financial Management Improvement Act requires agencies to implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are detailed in the guidance issued by the Joint Financial Management Improvement Program and the Office of Management and Budget. GAO issued a checklist that reflects the Joint Financial Management Improvement Program's Revised Guaranteed Loan System Requirements to help (1) agencies implement and monitor their guaranteed loan systems and (2) managers and auditors review agency guaranteed loan systems to determine if they substantially comply with act. This checklist is not required to be used to assess guaranteed loan systems. Rather, it is provided as a tool for use by experienced staff and is one in a series of documents GAO has issued to help agencies improve or maintain effective operations."
Date: March 1, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library