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Medicare Home Health: Clarifying the Homebound Definition Is Likely to Have Little Effect on Costs and Access (open access)

Medicare Home Health: Clarifying the Homebound Definition Is Likely to Have Little Effect on Costs and Access

Correspondence issued by the General Accounting Office with an abstract that begins "Medicare's home health benefit provides skilled nursing and other services to beneficiaries who are homebound. The Department of Health and Human Services (HHS) had a long-standing policy that beneficiaries who regularly attend adult day care were not considered homebound, particularly if the purpose of attending was to receive nonmedical or custodial care. In 2000, Congress indicated that Medicare beneficiaries who attended adult day care could still be considered homebound if they still met the other homebound requirements. GAO found that this clarification will have little effect on program costs or access to services because the number of affected individuals is small. On the basis of National Long Term Care Survey data, GAO estimates that 0.2 percent of elderly Medicare beneficiaries who attended adult day care had mobility or cognitive impairments that might make some eligible for Medicare home health services."
Date: April 26, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Specialty Hospitals: Information on National Market Share, Physician Ownership, and Patients Served (open access)

Specialty Hospitals: Information on National Market Share, Physician Ownership, and Patients Served

Correspondence issued by the General Accounting Office with an abstract that begins "Specialty hospitals represent a small but growing segment of the health care industry. These hospitals specialize in providing care for certain conditions, such as cardiac care, or performing certain procedures, such as orthopedic surgery. Specialty hospitals are not an entirely new phenomenon, as children's and other types of specialty hospitals have existed for decades. Consequently, it is challenging to distinguish between the old and new types of specialty hospitals. One aspect that sets apart the newer genre of specialty hospitals is that many are owned, in part, by the physicians who work in them. Advocates contend that, because of their focused mission, specialty hospitals can provide high-quality specialty services more efficiently than general hospitals. Because specialty hospitals can tailor their facilities and resources to best fit the needs of certain types of patients, individuals treated in such hospitals may enjoy relatively greater convenience and comfort. Specialty hospitals may also offer physicians financial and work environment advantages. Advocates have stated that the focused mission and dedicated resources of specialty hospitals allow physicians to treat more patients than they could in general hospitals. Physicians may gain financially from this increased …
Date: April 18, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Financial Audit Manual: Update (Exposure Draft) (open access)

Financial Audit Manual: Update (Exposure Draft)

Guidance issued by the General Accounting Office with an abstract that begins "The U.S. General Accounting Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."
Date: April 1, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Responses to Post Hearing Questions (open access)

Responses to Post Hearing Questions

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a Congressional request for additional information related to a March 14, 2006 hearing entitled "GSA Contractors Who Cheat on Their Taxes and What Should Be Done about It." Our responses are based largely on information contained in our published reports and testimonies related to Department of Defense, civilian agency, and GSA contractors with unpaid taxes and reflect our views based on that information."
Date: April 21, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Military Treatment Facilities: Eligibility Follow-up at Wilford Hall Air Force Medical Center (open access)

Military Treatment Facilities: Eligibility Follow-up at Wilford Hall Air Force Medical Center

Correspondence issued by the General Accounting Office with an abstract that begins "In October 2002, we reported the results of our audit of selected internal control activities at three military treatment facilities: Eisenhower Army Medical Center, Augusta, Georgia; Naval Medical Center-Portsmouth, Portsmouth, Virginia; and Wilford Hall Air Force Medical Center, San Antonio, Texas. As part of our work for that report, we requested data files of all patients who had been admitted, treated as outpatients, or received pharmaceutical benefits during fiscal year 2001. Despite considerable effort by the three facilities, only Wilford Hall Air Force Medical Center was able to provide a file of beneficiaries who received pharmaceuticals during the year. We compared this file to data in the Social Security Administration's (SSA) Death Master File as a technique to identify instances of potential fraud or abuse. For Wilford Hall, we identified 41 cases in which a prescription was ordered for an individual after the date of his or her death as recorded in the SSA Death Master File. Congress requested that we determine whether individuals fraudulently obtained pharmaceuticals or other health benefits by assuming the identity of a dead person, and, if so, to identify the specific breakdowns in …
Date: April 4, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Inspectors General: Information on Resources and Selected Accomplishments of 18 Inspectors General (open access)

Inspectors General: Information on Resources and Selected Accomplishments of 18 Inspectors General

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information about the resources and selected accomplishments of inspectors general at 18 federal departments and agencies."
Date: April 14, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Small Business Administration's Implementation of Administrative Provisions in the American Recovery and Reinvesment Act (open access)

Small Business Administration's Implementation of Administrative Provisions in the American Recovery and Reinvesment Act

Correspondence issued by the Government Accountability Office with an abstract that begins "Under the American Recovery and Reinvestment Act of 2009 (ARRA), Congress required the Small Business Administration (SBA) to implement a total of eight administrative provisions to help facilitate small business lending and enhance liquidity in the secondary markets. These administrative provisions include (1) temporarily requiring SBA to reduce or eliminate certain fees on 7(a) and 504 loans; (2) temporarily increasing the maximum 7(a) guarantee from 85 percent to 90 percent; and (3) implementing provisions designed specifically to facilitate secondary markets, such as extending existing guarantees in the 504 program and making loans to systemically important brokerdealers that operate in the 7(a) secondary market. Further, ARRA established deadlines for SBA to issue regulations that implement certain administrative provisions, such as those pertaining to facilitating secondary market activities. Specifically, ARRA required SBA to issue regulations extending the guarantee related to the 504 program within 15 days after enactment (March 4, 2009) and for making loans to systemically important broker-dealers within 30 days after enactment (March 19, 2009). ARRA also mandates that we report within 60 days after the date of enactment, April 17, 2009, on SBA's initial efforts to comply …
Date: April 16, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Management Report: Improvements Needed in SEC's Internal Controls and Accounting Procedures (open access)

Management Report: Improvements Needed in SEC's Internal Controls and Accounting Procedures

Correspondence issued by the Government Accountability Office with an abstract that begins "On November 14, 2008, we issued our opinion on the U.S. Securities and Exchange Commission's (SEC) fiscal years 2008 and 2007 financial statements. We also issued our opinion on the effectiveness of SEC's internal control over financial reporting (including safeguarding of assets) and over compliance as of September 30, 2008, and our evaluation of SEC's compliance with selected provisions of laws and regulations during fiscal year 2008. The purpose of this report is to present issues identified during our fiscal year 2008 audit of SEC's internal controls and accounting procedures and to recommend actions to address these issues. Accordingly, in this report we are making 19 recommendations to SEC to strengthen internal controls and accounting procedures. These recommendations are in addition to 24 remaining recommendations included in prior year audits of SEC's financial statements that still need to be fully addressed."
Date: April 2, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
DOD Personnel: DOD Comments on GAO's Report on DOD's Civilian Human Capital Strategic Planning (open access)

DOD Personnel: DOD Comments on GAO's Report on DOD's Civilian Human Capital Strategic Planning

Correspondence issued by the General Accounting Office with an abstract that begins "In response to a Congressional request, we issued a report in March 2003 on the Department of Defense's (DOD) strategic planning efforts for civilian personnel at DOD and selected defense components, including the four military services and two defense agencies. In that report we made recommendations to the Secretary of Defense to strengthen civilian human capital planning, including integration with military personnel and sourcing initiatives. DOD's response to our March 2003 report and recommendations were received too late to be included in that report. To provide our perspective on DOD's comments, we briefly summarize our March 2003 report's objectives, results, and recommendations and DOD's comments, along with our evaluation of the comments. DOD's civilian employees play key roles in such areas as defense policy, intelligence, finance, acquisitions, and weapon systems maintenance. Although downsized 38 percent between fiscal years 1989 and 2002, this workforce has taken on greater roles as a result of DOD's restructuring and transformation. Responding to congressional concerns about the quality and quantity of, and the strategic planning for, the civilian workforce, we determined the following for DOD, the military services, and selected defense agencies (the …
Date: April 18, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Retiree Health Benefits: Examples of Employer-Reported Obligations in Selected Industries (open access)

Retiree Health Benefits: Examples of Employer-Reported Obligations in Selected Industries

Correspondence issued by the General Accounting Office with an abstract that begins "In addition to providing an overview of a company's business operations, the annual reports submitted to the Securities and Exchange Commission present important information on an employer's estimated obligations for postemployment benefits, including retiree health benefits. However, the assumption used to estimate obligations for postemployment benefits vary across companies and are not comparable. Financial Accounting Standards Board guidelines give employers latitude in calculating these obligations. Moreover, changes in companies' benefit offerings or financial stability would likely alter companies' obligations for retiree health benefits. Most employers also reserve the right to change or terminate retiree health benefits."
Date: April 29, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Defense Management: Need to Fully Recognize Ammunition Demilitarization Liability (open access)

Defense Management: Need to Fully Recognize Ammunition Demilitarization Liability

Correspondence issued by the General Accounting Office with an abstract that begins "Last year, GAO reported that the demilitarization liability for excess ammunition was not reflected in the Department of Defense's (DOD) financial statements although required by federal financial accounting standards. The Army, as the single manager for conventional ammunition, calculated a liability of $1.2 billion and prepared a voucher recognizing this amount. Although consistent with GAO's recommendation that DOD include the total liability for demilitarizing excess ammunition in its annual financial statements, this amount does not reflect the full extent of future costs. Specifically, the Army does not recognize a liability for costs associated with the demilitarization of (1) excess ammunition overseas or (2) excess Army-owned war reserve ammunition, excess retail ammunition, and excess ammunition not stored at an Army installation. GAO found that the total liability that should be reflected in fiscal year 2002 financial statements could amount to $3 billion, or $1.8 billion more than the Army's calculation. The Army needs to submit an additional voucher and include in its and DOD's fiscal year 2002 consolidated balance sheets the future liability associated with the demilitarization of excess Army ammunition at overseas and military storage locations."
Date: April 5, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Direct Loan System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (open access)

Direct Loan System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act

Guidance issued by the General Accounting Office with an abstract that begins "GAO published a checklist to assist: (1) agencies in implementing and monitoring their direct loan systems; and (2) management and auditors in reviewing their direct loan systems to determine if they are in substantial compliance with the Federal Financial Management Improvement Act."
Date: April 1, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Immigration Benefits: Sixteenth Report Required by the Haitian Refugee Immigration Fairness Act of 1998 (open access)

Immigration Benefits: Sixteenth Report Required by the Haitian Refugee Immigration Fairness Act of 1998

Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to certain requirements of the Haitian Refugee Immigration Fairness Act (HRIFA) of 1998 that authorized certain Haitian nationals and their dependents to apply to adjust their status to lawful permanent residence. Section 902 (k) of the act requires the Comptroller General to report every 6 months on the number of Haitian nationals who have applied and been approved to adjust their status to lawful permanent residence. The reports are to contain a breakdown of the number of Haitians who applied and the number who were approved as asylum applicants, parolees, children without parents, orphaned children, or abandoned children; or as the eligible dependents of these applicants, including spouses, children, and unmarried sons or daughters. Reports are to be provided until all applications have been finally adjudicated. This is GAO's sixteenth report."
Date: April 27, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Title Insurance: Preliminary Views and Issues for Further Study (open access)

Title Insurance: Preliminary Views and Issues for Further Study

Testimony issued by the Government Accountability Office with an abstract that begins "Title insurance is a required element of almost all real estate purchases and is not an insignificant cost for consumers. However, consumers generally do not have the knowledge needed to "shop around" for title insurance and usually rely on professionals involved in real estate--such as lenders, real estate agents, and attorneys--for advice in selecting a title insurer. Recent state and federal investigations into title insurance sales have identified practices that may have benefited these professionals and title insurance providers at the expense of consumers. At the request of the House Financial Services Committee, GAO currently has work under way studying the title insurance industry, including pricing, competition, the size of the market, the roles of the various participants in the market, and how the industry is regulated. This testimony discusses the preliminary results of GAO's work to date and identifies issues for further study. In so doing, this testimony focuses on: (1) the reasonableness of cost structures and agent practices common to the title insurance market that are not typical of other insurance markets; (2) the implications of activities identified in recent state and federal investigations that may …
Date: April 26, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Climate Change Assessment: Administration Did Not Meet Reporting Deadline (open access)

Climate Change Assessment: Administration Did Not Meet Reporting Deadline

Correspondence issued by the Government Accountability Office with an abstract that begins "For many years, scientists have observed a warming trend in the earth's climate and have projected additional changes in the coming decades, with potential implications for human society. To provide for the development and coordination of a comprehensive and integrated U.S. research program that will assist the nation and the world in understanding, assessing, predicting, and responding to such changes, the Congress, in the Global Change Research Act of 1990 (act), required the administration to, among other things, prepare a national global change research plan, a summary of the achievements and expenditures in the area of federal climate change research, and a scientific assessment. The scientific assessment is to be prepared at least every 4 years and is to: (1) integrate, evaluate, and interpret research findings on climate change of the Global Change Research Program (implemented under the Global Change Research Plan) and scientific uncertainties associated with such findings; (2) analyze the effects of global change on the natural environment, human health and welfare, and other specified areas; and (3) analyze current trends in global change and project major trends for the next 25 to 100 years. In …
Date: April 14, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
VA Systems Security: Information System Controls at the VA Maryland Health Care System (open access)

VA Systems Security: Information System Controls at the VA Maryland Health Care System

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO assessed the effectiveness of information system general controls at the Department of Veterans Affairs' Maryland Health Care System (VAMHCS)."
Date: April 19, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Internal Control: Improvements Needed in SEC's Accounting and Operational Procedures (open access)

Internal Control: Improvements Needed in SEC's Accounting and Operational Procedures

Correspondence issued by the Government Accountability Office with an abstract that begins "On November 15, 2006, we issued our report on the U.S. Securities and Exchange Commission's (SEC) fiscal years 2006 and 2005 financial statements and on SEC's internal control as of September 30, 2006. We also reported on the results of our tests of SEC's compliance with selected provisions of laws and regulations during fiscal year 2006. The purpose of this report is to discuss issues identified during our fiscal year 2006 audit concerning internal controls and accounting/operational procedures that could be improved. This report contains six recommendations to SEC to improve these internal controls and procedures. These recommendations are in addition to those we already provided to SEC as a result of our prior audits of SEC's financial statements"
Date: April 3, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federal Compensation Programs: Perspectives on Four Programs for Individuals Injured by Exposure to Harmful Substances (open access)

Federal Compensation Programs: Perspectives on Four Programs for Individuals Injured by Exposure to Harmful Substances

Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. federal government has played an ever-increasing role in providing benefits to individuals injured as a result of exposure to harmful substances. Over the years, it has established several key compensation programs, including the Black Lung Program, the Vaccine Injury Compensation Program (VICP), the Radiation Exposure Compensation Program (RECP), and the Energy Employees Occupational Illness Compensation Program (EEOICP), which GAO has reviewed in prior work. Most recently, the Congress introduced legislation to expand the benefits provided by the September 11th Victim Compensation Fund of 2001. As these changes are considered, observations about other federal compensation programs may be useful. In that context, GAO's testimony today will focus on four federal compensation programs, including (1) the structure of the programs; (2) the cost of the programs through fiscal year 2004, including initial cost estimates and the actual costs of benefits paid, and administrative costs; and (3) the number of claims filed and factors that affect the length of time it takes to finalize claims and compensate eligible claimants. To address these issues, GAO relied on its 2005 report on four federal compensation programs. As part of that work, …
Date: April 1, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Internal Revenue Service: Assessment of the Interim Results of the 2006 Filing Season and Fiscal Year 2007 Budget Request (open access)

Internal Revenue Service: Assessment of the Interim Results of the 2006 Filing Season and Fiscal Year 2007 Budget Request

Testimony issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) filing season performance affects tens of millions of taxpayers who expect timely refunds and accurate answers to their tax questions. IRS's budget request is a planning tool showing how it intends to provide taxpayer service and enforce the tax laws in 2007. It is also the first in a series of annual steps that will determine whether IRS meets its new long-term goals of increasing tax compliance and reducing taxpayers' acceptance of cheating on their taxes. Tax law enforcement remains on GAO's list of high-risk federal programs, in part, because of the persistence of a large tax gap. IRS recently estimated the gross tax gap, the difference between what taxpayers owe and what they voluntarily pay, to be $345 billion for 2001. GAO assessed (1) IRS's interim 2006 filing season performance; (2) the budget request; and (3) how the budget helps IRS achieve its longterm goals. GAO compared performance and the requested budget to previous years."
Date: April 27, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Acquisitions: Results of Annual Assessment of DOD Weapon Programs (open access)

Defense Acquisitions: Results of Annual Assessment of DOD Weapon Programs

Testimony issued by the Government Accountability Office with an abstract that begins "DOD's investment in weapon systems represents one of the largest discretionary items in the budget. The department expects to invest about $900 billion (fiscal year 2008 dollars) over the next 5 years on development and procurement with more than $335 billion invested specifically in major defense acquisition programs. Every dollar spent inefficiently in acquiring weapon systems is less money available for other budget priorities--such as the global war on terror and growing entitlement programs. This testimony focuses on (1) the overall performance of DOD's weapon system investment portfolio; (2) our assessment of 72 weapon programs against best practices standards for successful product developments; and (3) potential solutions and recent DOD actions to improve weapon program outcomes. It is based on GAO-08-467SP, which included our analysis of broad trends in the performance of the programs in DOD's weapon acquisition portfolio and our assessment of 72 defense programs, and recommendations made in past GAO reports. DOD was provided a draft of GAO-08-467SP and had no comments on the overall report, but did provide technical comments on individual assessments. The comments, along with the agency comments received on the individual assessments, …
Date: April 29, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Responses to Questions Relating to H.R. 3717, Federal Deposit Insurance Reform Act of 2002 (open access)

Responses to Questions Relating to H.R. 3717, Federal Deposit Insurance Reform Act of 2002

Correspondence issued by the General Accounting Office with an abstract that begins "The Federal Deposit Insurance Reform Act of 2002 would change the definition of the reserve ratio for the deposit insurance fund, and provide the Federal Deposit Insurance Corporation (FDIC) with the flexibility to set the fund's designated reserve ratio within a range. Current law requires FDIC to maintain the deposit insurance fund balances at a designated reserve ratio of at least 1.25 percent of estimated insurance deposits. If the reserve ratio falls below that level, FDIC's Board of Directors must set semiannual assessment rates that are sufficient to increase the reserve ratio to the designated reserve ratio within a year, or in accordance with a recapitalization schedule of 15 years or less."
Date: April 16, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the United States Olympic Committee for 1999, 1998, and 3-Year Period Ended 1999 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the United States Olympic Committee for 1999, 1998, and 3-Year Period Ended 1999

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the United States Olympic Committee, for 1999 and 1998 and the three-year period ended December 31, 1999. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: April 27, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the 82nd Airborne Division Association, Incorporated, for 1999 and 1998 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the 82nd Airborne Division Association, Incorporated, for 1999 and 1998

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the 82nd Airborne Division Association, Incorporated, for 1999 and 1998. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: April 27, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Former Members of Congress for 1999 and 1998 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Former Members of Congress for 1999 and 1998

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Former Members of Congress for 1999 and 1998. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: April 27, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library