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Internal Revenue Service: Status of Recommendation from Financial Audits and Related Financial Management Reports (open access)

Internal Revenue Service: Status of Recommendation from Financial Audits and Related Financial Management Reports

A letter report issued by the General Accounting Office with an abstract that begins "In its role as the nation's tax collector, the Internal Revenue Service (IRS) has a demanding responsibility in collecting taxes, processing tax returns, and enforcing the nation's tax laws. Since GAO's first audit of IRS's financial statements in fiscal year 1992, a number of weaknesses in IRS's financial management operations have been identified. In related reports, GAO has recommended corrective action to address those weaknesses. Each year as part of the annual audit of IRS's financial statements, GAO not only makes recommendations to address any new weaknesses identified but also follows up on the open weaknesses GAO identified in previous years' audits. The purpose of this report is to assist IRS management in tracking the status of audit recommendations and actions needed to address them."
Date: April 28, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
OCC Preemption Rules: OCC Should Further Clarify the Applicability of State Consumer Protection Laws to National Banks (open access)

OCC Preemption Rules: OCC Should Further Clarify the Applicability of State Consumer Protection Laws to National Banks

A letter report issued by the Government Accountability Office with an abstract that begins "In January 2004, the Office of the Comptroller of the Currency (OCC)--the federal supervisor of federally chartered or "national" banks--issued two final rules referred to jointly as the preemption rules. The "bank activities" rule addressed the applicability of state laws to national banking activities, while the "visitorial powers" rule set forth OCC's view of its authority to inspect, examine, supervise, and regulate national banks and their operating subsidiaries. The rules raised concerns among some state officials and consumer advocates. GAO examined (1) how the rules clarify the applicability of state laws to national banks, (2) how the rules have affected state-level consumer protection efforts, (3) the rules' potential effects on banks' choices of a federal or state charter, and (4) measures that could address states' concerns regarding consumer protection."
Date: April 28, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Mass Transit: Implementation of FTA's New Starts Evaluation Process and FY 2001 Funding Proposals (open access)

Mass Transit: Implementation of FTA's New Starts Evaluation Process and FY 2001 Funding Proposals

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on the implementation of the Federal Transit Administration's (FTA) New Starts program's evaluation process and fiscal year (FY) 2001 funding proposals, focusing on the: (1) refinements made to FTA's evaluation and rating process since 1999; (2) means by which New Starts projects were selected for FTA's FY 2001 New Starts report and budget request; and (3) impact of FTA's recommendations on its New Starts commitment authority."
Date: April 28, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Tax Administration: IRS' Implementation of the Restructuring Act's Personnel Flexibility Provisions (open access)

Tax Administration: IRS' Implementation of the Restructuring Act's Personnel Flexibility Provisions

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) Restructuring and Reform Act's personnel flexibility provisions, focusing on: (1) IRS' implementation of these provisions; and (2) any tax administration concerns that may have arisen in relation to implementation."
Date: April 28, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Chemical and Biological Defense: DOD Needs Consistent Policies and Clear Processes to Address the Survivability of Weapon Systems Against Chemical and Biological Threats (open access)

Chemical and Biological Defense: DOD Needs Consistent Policies and Clear Processes to Address the Survivability of Weapon Systems Against Chemical and Biological Threats

A letter report issued by the Government Accountability Office with an abstract that begins "The possibility that an adversary may use chemical or biological weapons against U.S. forces makes it important for a weapon system to be able to survive such attacks. In the National Defense Authorization Act for Fiscal Year 2005, Congress mandated that the Department of Defense submit a plan to address weapon system chemical and biological survivability by February 28, 2005. This plan was to include developing a centralized database with information about the effects of chemical and biological agents on materials used in weapon systems. DOD did not submit its plan as mandated. GAO was asked to evaluate (1) the extent to which DOD addresses weapon system chemical and biological survivability during the acquisition process, and (2) DOD's internal controls for maintaining a comprehensive database that includes chemical and biological survivability research and test data for weapon system design and development."
Date: April 28, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Bank Secrecy Act: Opportunities Exist for FinCEN and the Banking Regulators to Further Strengthen the Framework for Consistent BSA Oversight (open access)

Bank Secrecy Act: Opportunities Exist for FinCEN and the Banking Regulators to Further Strengthen the Framework for Consistent BSA Oversight

A chapter report issued by the Government Accountability Office with an abstract that begins "The U.S. government's framework for preventing, detecting, and prosecuting money laundering has been expanding through additional pieces of legislation since the passage of the Bank Secrecy Act (BSA) in 1970. In recent years, noncompliance with BSA requirements has raised concerns in Congress about the ability of federal banking regulators to oversee compliance at depository institutions and ensure that these institutions have the controls necessary to identify suspicious activity. In light of these concerns, GAO was asked to determine how federal banking regulators examine for BSA compliance and identify and track violations to ensure timely corrective action. GAO also was asked to determine how enforcement actions are taken for violations of the BSA."
Date: April 28, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Early Education and Care: Overlap Indicates Need to Assess Crosscutting Programs (open access)

Early Education and Care: Overlap Indicates Need to Assess Crosscutting Programs

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO updated its 1994 report federally funded programs that provide or support education or child care for children under age 5, focusing on: (1) what portion of the budget authority for these programs was used for education and care for children under age 5 and how many children in this age group participated in the programs; (2) what types of children these programs target and what services are provided to these children; and (3) what information is needed to assess whether the current array of federal programs is duplicative and what issues should be considered to improve overall efficiency of early childhood education and care programs."
Date: April 28, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Aviation and the Environment: FAA's Role in Major Airport Noise Programs (open access)

Aviation and the Environment: FAA's Role in Major Airport Noise Programs

A chapter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on airport-related noise, focusing on the: (1) types of projects that are eligible for federally authorized funding to reduce airport-related noise or mitigate its effects; (2) differences in the major methods for measuring the impact of airport-related noise; (3) Federal Aviation Administration's (FAA) noise standards for civil subsonic turbojets and the reasons some of those aircraft are not required to comply with these or earlier standards; and (4) status of FAA's Land Use Planning Initiative and the major issues the initiative has raised about how best to address airport-related noise."
Date: April 28, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Status of FEMA's FY03 Pre-Disaster Mitigation Program (open access)

Status of FEMA's FY03 Pre-Disaster Mitigation Program

Correspondence issued by the General Accounting Office with an abstract that begins "The Federal Emergency Management Agency (FEMA) provides federal disaster assistance to help those in need respond to, prepare for, and recover from disasters. As the costs for disaster assistance have risen, FEMA has made disaster mitigation a primary goal in its efforts to reduce the long-term cost of disasters and minimize risk to property and individuals from natural or man-made hazards. Previous FEMA mitigation grant programs were formula-based and provided funds both prior to and after a disaster occurred. Fiscal Year 2003, marks the first-time FEMA has implemented a grant program that awards funds for mitigation activities on a competitive basis. This report presents information on (1) FEMA's processes and criteria for awarding planning and competitive pre-disaster mitigation grants to states and localities, and (2) the status of FEMA's efforts to implement the Fiscal Year 2003 Pre-Disaster Mitigation Program."
Date: April 28, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Bureau of Public Debt: Areas for Improvement in Information Security Controls (open access)

Bureau of Public Debt: Areas for Improvement in Information Security Controls

Correspondence issued by the Government Accountability Office with an abstract that begins "In connection with fulfilling our requirement to audit the financial statements of the U.S. government, we audited and reported on the Schedules of Federal Debt Managed by the Bureau of the Public Debt (BPD) for the fiscal years ended September 30, 2008 and 2007. As part of these audits, we performed a review of the general and application information security controls over key BPD financial systems. As we reported in connection with our audit of the Schedules of Federal Debt for the fiscal years ended September 30, 2008 and 2007, we concluded that BPD maintained, in all material respects, effective internal control relevant to the Schedule of Federal Debt related to financial reporting and compliance with applicable laws and regulations as of September 30, 2008, that provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the Schedule of Federal Debt would be prevented or detected on a timely basis. However, we found deficiencies involving information security controls that we do not consider to be significant deficiencies. With regard to financial reporting and compliance with applicable laws and regulations, BPD mitigated the potential effect of such …
Date: April 28, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Military Housing: Management Issues Require Attention as the Privatization Program Matures (open access)

Military Housing: Management Issues Require Attention as the Privatization Program Matures

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) intends to privatize about 87 percent of the military-owned housing in the United States by 2010. As of December 2005, it had awarded 52 projects to privatize over 112,000 family housing units and had plans to award 57 more projects to privatize over 76,000 more units over the next 4 years. The program, begun in 1996, has become DOD's primary means to improve family housing and to meet its housing needs when communities near installations do not have enough suitable, affordable housing. Because of expressed interest related to the oversight responsibilities of several committees, GAO assessed (1) whether opportunities exist to improve DOD's oversight of awarded housing privatization projects, and (2) to what extent projects are meeting occupancy expectations."
Date: April 28, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Nuclear Waste: DOE's Advanced Mixed Waste Treatment Project--Uncertainties May Affect Performance, Schedule, and Price (open access)

Nuclear Waste: DOE's Advanced Mixed Waste Treatment Project--Uncertainties May Affect Performance, Schedule, and Price

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO assessed the Department of Energy's (DOE) Advanced Mixed Waste Treatment Project's status and potential uncertainties with regard to: (1) successfully treating mixed waste; (2) meeting the project's deadlines; and (3) minimizing increases in the contract price."
Date: April 28, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Coast Guard: Changes to Deepwater Plan Appear Sound, and Program Management Has Improved, but Continued Monitoring Is Warranted (open access)

Coast Guard: Changes to Deepwater Plan Appear Sound, and Program Management Has Improved, but Continued Monitoring Is Warranted

A letter report issued by the Government Accountability Office with an abstract that begins "The Deepwater program was designed to produce aircraft and vessels that would function in the Coast Guard's traditional at-sea roles. After the terrorist attacks of September 11, 2001, however, the Coast Guard began taking on additional homeland security missions, and so it revised the Deepwater implementation plan to provide assets that could better meet these new responsibilities. While many acknowledge that the Coast Guard's aging assets need replacement or renovation, concerns exist about the approach the Coast Guard adopted in launching the Deepwater program. The subsequent changes in the program's asset mix and delivery schedules only increased these concerns. This report (1) compares the revised Deepwater implementation plans with the original plan in terms of the assets to be replaced or modified, and the time frames and costs for doing so; (2) assesses the degree to which the operational effectiveness model and other analytical methods used by the Coast Guard to develop the revised Deepwater asset mix are sound and appropriate for such a purpose; and (3) assesses the progress made in implementing GAO's prior recommendations regarding program management. GAO is not making any new recommendations …
Date: April 28, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
VA Health Care: Experiences in Denver and Charleston Offer Lessons for Future Partnerships with Medical Affiliates (open access)

VA Health Care: Experiences in Denver and Charleston Offer Lessons for Future Partnerships with Medical Affiliates

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) maintains affiliations with medical schools, including the Medical University of South Carolina (MUSC) and the University of Colorado at Denver and Health Services Center and University of Colorado Hospital (UCH), to obtain enhanced medical care for veterans. As part of their plans for new medical campuses, both UCH and MUSC proposed jointly constructing and operating new medical facilities with VA in Denver and Charleston, respectively. This report discusses (1) how VA evaluated the joint venture proposals for Denver and Charleston and the status of these proposals, (2) the challenges these proposals pose for VA, and (3) the lessons VA can learn from its experiences in Charleston and Denver for future partnerships."
Date: April 28, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Transportation: DOD Should Ensure that the Final Size and Mix of Airlift Force Study Plan Includes Sufficient Detail to Meet the Terms of the Law and Inform Decision Makers (open access)

Defense Transportation: DOD Should Ensure that the Final Size and Mix of Airlift Force Study Plan Includes Sufficient Detail to Meet the Terms of the Law and Inform Decision Makers

Correspondence issued by the Government Accountability Office with an abstract that begins "Global mobility is a key component of U.S. national security. Since the end of the Cold War, senior decision makers have relied upon Department of Defense (DOD) mobility studies to provide insights they need to build and maintain the right mix of mobility capabilities. The most recent study, the Mobility Capabilities Study, identified the mobility support needed for the full range of strategic operations in the context of the September 11, 2001 attacks, the global war on terror, and DOD's evolving global defense posture, all in support of the National Military Strategy. According to DOD officials, the department plans to issue the next mobility study--the Mobility Capabilities Requirements Study--in the spring of 2009. The 2005 mobility study also assessed requirements for two overlapping war fights, DOD support to homeland defense, civil support, lesser contingency operations, sustainment of forward-deployed forces, and national strategic missions. In accomplishing these missions, DOD depends on its airlift force. The National Defense Authorization Act for Fiscal Year 2008 mandated a requirements-based study on alternatives for the proper size and mix of the airlift force to meet the needs of the National Military Strategy to …
Date: April 28, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Weapons of Mass Destruction: Some U.S. Assistance to Redirect Russian Scientists Taxed by Russia (open access)

Weapons of Mass Destruction: Some U.S. Assistance to Redirect Russian Scientists Taxed by Russia

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed whether the Russian government has taxed assistance provided by programs that were designed to fund former Soviet weapons scientists, focusing on two programs: (1) the Department of Energy's (DOE) Initiatives for Proliferation Prevention; and (2) International Science and Technology Center in Moscow."
Date: April 28, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Conservation Security Program: Despite Cost Controls, Improved USDA Management Is Needed to Ensure Proper Payments and Reduce Duplication with Other Programs (open access)

Conservation Security Program: Despite Cost Controls, Improved USDA Management Is Needed to Ensure Proper Payments and Reduce Duplication with Other Programs

A letter report issued by the Government Accountability Office with an abstract that begins "The Conservation Security Program (CSP)--called for in the 2002 farm bill and administered by the U.S. Department of Agriculture's (USDA) Natural Resources Conservation Service (NRCS)--provides financial assistance to producers to reward past conservation actions and to encourage further conservation stewardship. CSP payments may be made for structural or land management practices, such as strip cropping to reduce erosion. CSP has raised concerns among some stakeholders because CSP cost estimates generally have increased since the 2002 farm bill's enactment. For example, the Congressional Budget Office's estimate increased from $2 billion in 2002 to $8.9 billion in 2004. GAO determined (1) why CSP cost estimates generally increased; (2) what authority USDA has to control costs and what cost control measures exist; and (3) what measures exist to prevent duplication between CSP and other USDA conservation programs and what duplication, if any, has occurred."
Date: April 28, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Rental Housing Assistance: Policy Decisions and Market Factors Explain Changes in the Costs of the Section 8 Programs (open access)

Rental Housing Assistance: Policy Decisions and Market Factors Explain Changes in the Costs of the Section 8 Programs

A letter report issued by the Government Accountability Office with an abstract that begins "Annual appropriations for the Department of Housing and Urban Development's (HUD) Section 8 programs--a key federal tool for subsidizing rents of low-income households--have increased sharply in recent years, raising concerns about their cost. Section 8 pays the difference between a unit's rent and the household's payment (generally 30 percent of adjusted income). Section 8 includes a voucher program administered by public housing agencies (PHA) that allows eligible households to use vouchers to rent units in the private market and a project-based program administered by property owners who receive subsidies to rent specific units to eligible households. In both programs, contracts between HUD and the administrators specify the duration and amount of the subsidy. GAO assessed Section 8 trends from fiscal years 1998 through 2004 and examined (1) annual budget authority and outlays for each program; (2) factors that have affected outlays; and (3) the estimated impact of factors, such as market rents, on the average rental subsidy per voucher household."
Date: April 28, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Emerging Infectious Diseases: Asian SARS Outbreak Challenged International and National Responses (open access)

Emerging Infectious Diseases: Asian SARS Outbreak Challenged International and National Responses

A letter report issued by the General Accounting Office with an abstract that begins "Severe acute respiratory syndrome (SARS) emerged in southern China in November 2002 and spread rapidly along international air routes in early 2003. Asian countries had the most cases (7,782) and deaths (729). SARS challenged Asian health care systems, disrupted Asian economies, and tested the effectiveness of the International Health Regulations. GAO was asked to examine the roles of the World Health Organization (WHO), the U.S. government, and Asian governments (China, Hong Kong, and Taiwan) in responding to SARS; the estimated economic impact of SARS in Asia; and efforts to update the International Health Regulations."
Date: April 28, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Medicare Hospital Pharmaceuticals: Survey Shows Price Variation and Highlights Data Collection Lessons and Outpatient Rate-Setting Challenges for CMS (open access)

Medicare Hospital Pharmaceuticals: Survey Shows Price Variation and Highlights Data Collection Lessons and Outpatient Rate-Setting Challenges for CMS

A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, the Medicare Modernization Act required the Centers for Medicare & Medicaid Services (CMS) to establish payment rates for a set of new pharmaceutical products--drugs and radiopharmaceuticals--provided to beneficiaries in a hospital outpatient setting. These products were classified for payment purposes as specified covered outpatient drugs (SCOD). The legislation directed CMS to set 2006 Medicare payment rates for SCODs equal to hospitals' average acquisition costs and included requirements for GAO. As directed, GAO surveyed hospitals and issued two reports, providing information to use in setting 2006 SCOD rates. To address other requirements in the law, this report analyzes SCOD price variation across hospitals, advises CMS on future surveys it might undertake, and examines both lessons from the GAO survey and future challenges facing CMS."
Date: April 28, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Consumer-Directed Health Plans: Small but Growing Enrollment Fueled by Rising Cost of Health Care Coverage (open access)

Consumer-Directed Health Plans: Small but Growing Enrollment Fueled by Rising Cost of Health Care Coverage

A letter report issued by the Government Accountability Office with an abstract that begins "Insurance carriers, employers, and individuals are showing increasing interest in consumer-directed health plans (CDHP). CDHPs typically combine a high-deductible health plan with a health reimbursement arrangement (HRA) or health savings account (HSA). HRAs and HSAs are tax-advantaged accounts used to pay enrollees' health care expenses, and unused balances may accrue for future use, potentially giving enrollees an incentive to purchase health care more prudently. The plans also provide decision-support tools to help enrollees become more actively involved in making health care purchasing decisions. Because CDHPs are relatively new, there is interest in the extent of enrollment and in other aspects of the plans. GAO was asked to review the prevalence of CDHPs, how the associated accounts are funded and used, and the factors that may contribute to the growth or limit the appeal of these plans. GAO examined survey data on CDHP enrollment and interviewed or obtained data from employers, insurance carriers, individuals, financial institutions, and other CDHP experts."
Date: April 28, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Social Security Administration: Additional Actions Needed to Prevent Improper Benefit Payments under Social Security Protection Act (open access)

Social Security Administration: Additional Actions Needed to Prevent Improper Benefit Payments under Social Security Protection Act

A letter report issued by the Government Accountability Office with an abstract that begins "Continued high levels of unauthorized immigrant workers in the United States have fostered concerns about whether they should be eligible for Social Security benefits. Until recently, the Social Security Administration (SSA) allowed noncitizens to collect benefits, regardless of their work authorization status, provided that they met certain legal presence requirements. However, in March 2004, Congress passed the Social Security Protection Act, which under Section 211, requires that noncitizens assigned a Social Security number (SSN) after 2003 have work authorization from current or past qualifying work to collect benefits. This report describes (1) the steps SSA has taken to implement Section 211 and how effective SSA's policies and procedures are in preventing improper benefit decisions, and (2) how Section 211 has affected the payment of benefits to unauthorized workers."
Date: April 28, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Managing for Results: EPA Faces Challenges in Developing Results-Oriented Performance Goals and Measures (open access)

Managing for Results: EPA Faces Challenges in Developing Results-Oriented Performance Goals and Measures

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) performance goals and measures, focusing on: (1) the extent to which EPA's fiscal year (FY) 2000 performance goals and measures focus on end outcomes, intermediate outcomes, or outputs; (2) any challenges the agency faces in developing additional performance goals and measures that focus on end outcomes; and (3) the initiatives the agency is taking to address any identified challenges."
Date: April 28, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Biological Weapons: Effort to Reduce Former Soviet Threat Offers Benefits, Poses New Risks (open access)

Biological Weapons: Effort to Reduce Former Soviet Threat Offers Benefits, Poses New Risks

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed efforts to reduce the threat of biological weapons proliferation from the former Soviet Union, focusing on: (1) the potential threats that the former Soviet biological weapons institutes could pose to the United States; (2) current and future U.S. efforts to address these threats; and (3) risks associated with the expanded U.S. effort and executive branch plans to mitigate them."
Date: April 28, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library