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Military Personnel: Financial Cost and Loss of Critical Skills Due to DOD's Homosexual Conduct Policy Cannot Be Completely Estimated
A letter report issued by the Government Accountability Office with an abstract that begins "From the passage of the homosexual conduct policy statute, in fiscal year 1994, through fiscal year 2003 the military services separated about 9,500 servicemembers for homosexual conduct. This represents about 0.40 percent of the 2.37 million members separated for all reasons during this period. Questions have been raised about the costs of separating servicemembers for homosexual conduct. Also, in the post-September 11th environment, there has been concern about the separation of servicemembers with critical occupations or important foreign language skills in, for example, Arabic. GAO was asked to determine (1) the military services' annual financial costs from fiscal year 1994 through fiscal year 2003 for certain activities associated with administering the Department of Defense's (DOD) policy on homosexual conduct--e.g., the recruitment and training of servicemembers to replace those separated under the homosexual conduct statute--and (2) the extent to which the policy has resulted in the separation of servicemembers with critical occupations and important foreign language skills. GAO provided DOD with a draft of this report for comment, and DOD provided additional information on separations for homosexual conduct compared with other unprogrammed separations."
Date:
February 23, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Land Management: Observations on a Possible Move of the Forest Service into the Department of the Interior
A letter report issued by the Government Accountability Office with an abstract that begins "Growing ecological challenges ranging from wildland fires to climate change have revived interest in moving the Department of Agriculture's (USDA) Forest Service into the Department of the Interior (Interior). The Forest Service manages almost a quarter of the nation's lands but is the only major land management agency outside Interior. GAO was asked to report on the potential effects of moving the Forest Service into Interior and creating a new bureau equal to Interior's other bureaus, such as the Bureau of Land Management (BLM). GAO was also asked to identify factors that should be considered if such a move were legislated and management practices that could facilitate a move. GAO analyzed five historical proposals to reorganize federal land management agencies; interviewed USDA, Interior, and other officials and outside experts; and studied joint Forest Service- BLM programs to assess efforts to integrate the agencies' work."
Date:
February 11, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
The Nation's Long-Term Fiscal Outlook: January 2007 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. GAO developed its long-term model in response to a bipartisan request from Members of Congress who were concerned about the long-term effects of fiscal policy. In 1992 GAO said: "The federal budget is structurally unbalanced. This will do increasing damage to the economy and is unsustainable in the long term. Regardless of the approach chosen, prompt and meaningful action is essential. The longer it is delayed, the more painful it will be." These words are as relevant today as when GAO first published them. GAO updates its simulations three times a year as new estimates become available from the Congressional Budget Office's (CBO) Budget and Economic Outlook (January), Social Security and Medicare Trustees Reports (early spring), and CBO's Budget and Economic Outlook: An Update (late summer)."
Date:
February 23, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Federal Information System Controls Audit Manual (FISCAM)
Guidance issued by the Government Accountability Office with an abstract that begins "FISCAM presents a methodology for performing information system (IS) control audits of federal and other governmental entities in accordance with professional standards. This version supersedes the prior version, Federal Information System Controls Audit Manual: Volume I Financial Statement Audits, AIMD-12.19.6, January 1, 2001. The FISCAM is designed to be used primarily on financial and performance audits and attestation engagements performed in accordance with GAGAS, as presented in Government Auditing Standards (also know as the "Yellow Book"). The FISCAM is consistent with the GAO/PCIE Financial Audit Manual (FAM). Also, FISCAM control activities are consistent with NIST Special Publication 800-53 and all SP800-53 controls have been mapped to the FISCAM. The FISCAM, which is consistent with NIST and other criteria, is organized to facilitate effective and efficient IS control audits. Specifically, the methodology in the FISCAM incorporates the following: (1) A top-down, risk-based approach that considers materiality and significance in determining effective and efficient audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on business process application controls; (4) Evaluation of security management at all levels (entitywide, …
Date:
February 2, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Medicaid Drug Rebate Program: Inadequate Oversight Raises Concerns about Rebates Paid to States
A letter report issued by the Government Accountability Office with an abstract that begins "To help control Medicaid spending on drugs, states receive rebates from pharmaceutical manufacturers through the Medicaid drug rebate program. Rebates are based on two prices--best price and average manufacturer price (AMP)--reported by manufacturers. Both reflect manufacturers' prices to various entities, accounting for certain financial concessions like discounts. Concerns have been raised about rising Medicaid drug spending. GAO studied (1) federal oversight of manufacturer-reported best prices and AMPs and the methods used to determine them, (2) how manufacturers' determinations of those prices could have affected rebates, and (3) how the rebate program reflects financial concessions in the private market."
Date:
February 4, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Medicare Physician Payment: Care Coordination Programs Used in Demonstration Show Promise, but Wider Use of Payment Approach May Be Limited
A letter report issued by the Government Accountability Office with an abstract that begins "Congress mandated in 2000 that the Centers for Medicare & Medicaid Services (CMS) conduct the Physician Group Practice (PGP) Demonstration to test a hybrid payment methodology for physician groups that combines Medicare fee-for-service payments with new incentive payments. The 10 participants, with 200 or more physicians each, may earn annual bonus incentive payments by achieving cost savings and meeting quality targets set by CMS in the demonstration that began in April 2005. In July 2007, CMS reported that in the first performance year (PY1), 2 participants earned combined bonuses of approximately $7.4 million, and all 10 achieved most of the quality targets. Congress mandated that GAO evaluate the demonstration. GAO examined, for PY1, the programs used, whether the design was reasonable, and the potential challenges in broadening the payment approach used in the demonstration to other physician groups. To do so, GAO reviewed CMS documents, surveyed all 10 groups, and conducted interviews and site visits."
Date:
February 15, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Military Order of the Purple Heart of the United States of America, Inc., for Fiscal Years 1997-2000
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Military Order of the Purple Heart of the United States of America, Inc., for fiscal years ended 2000, 1999, 1998, and 1997. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit reports included the auditors' opinions that the corporation's financial statements were presented fairly in accordance with generally accepted accounting principles."
Date:
February 20, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Indian Irrigation Projects: Numerous Issues Need to Be Addressed to Improve Project Management and Financial Sustainability
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of the Interior's Bureau of Indian Affairs (BIA) manages 16 irrigation projects on Indian reservations in the western United States. These projects, which were generally constructed in the late 1800s and early 1900s, include water storage facilities and delivery structures for agricultural purposes. Serious concerns have arisen about their maintenance and management. GAO was asked to examine (1) BIA's estimated deferred maintenance cost for its 16 irrigation projects, (2) what shortcomings, if any, exist in BIA's current management of its irrigation projects, and (3) any issues that need to be addressed to determine the long-term direction of BIA's irrigation program."
Date:
February 24, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Computer Security: Reported Appropriations and Obligations for Four Major Initiatives
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on fiscal years 1998 through 2000 appropriations and obligations for four major computer security initiatives, including: (1) the Federal Bureau of Investigation's National Infrastructure Protection Center (NIPC); (2) the Department of Defense's (DOD) Joint Task Force on Computer Network Defense (JTF-CND); (3) the General Services Administration's (GSA) Federal Computer Incident Response Capability (FedCIRC); and (4) GSA's Federal Intrusion Detection Network (FIDNet)."
Date:
February 28, 2000
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American Society of International Law for 2000
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of The American Society of International Law for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit report contains the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date:
February 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Older Workers: Enhanced Communication among Federal Agencies Could Improve Strategies for Hiring and Retaining Experienced Workers
A letter report issued by the Government Accountability Office with an abstract that begins "The federal workforce, like the nation's workforce as a whole, is aging, and increasingly large percentages are becoming eligible to retire. Eventually baby boomers will leave the workforce and when they do, they will leave behind gaps in leadership, skills, and knowledge due to the slower-growing pool of younger workers. GAO and others have emphasized the need for federal agencies to hire and retain older workers to help address these shortages. Building upon earlier testimony, GAO was asked to examine (1) age and retirement eligibility trends of the current federal workforce and the extent to which agencies hire and retain older workers; (2) workforce challenges selected agencies face and the strategies they use to hire and retain older workers; and (3) actions taken by the Office of Personnel Management (OPM) to help agencies hire and retain experienced workers. To address these questions, GAO analyzed data from OPM's Central Personal Data File, interviewed officials at three agencies with high proportions of workers eligible to retire, and identified agencies' promising practices to hire and retain older workers. What GAO Recommends"
Date:
February 24, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes
Correspondence issued by the General Accounting Office with an abstract that begins "GAO examined the underlying records for the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for fiscal year 2001. GAO (1) did a detailed test of transactions that represent the underlying basis of amounts distributed to AATF, (2) reviewed the Internal Revenue Service's (IRS) quarterly AATF certifications, (3) reviewed the Department of the Treasury Financial Management Service adjustments to AATF for fiscal year 2001, (4) reviewed procedures in the Office of Tax Analysis' process for estimating amounts to be distributed to AATF for the fourth quarter of fiscal year 2001, (5) compared net excise tax distributions to AATF during fiscal year 2001 and amounts reported in the financial statements prepared by the Bureau of the Public Debt for AATF and the Federal Aviation Administration's consolidated financial statements, and (6) reviewed key reconciliations of IRS records to Treasury records."
Date:
February 15, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Financial Audit: Federal Deposit Insurance Corporation Funds' 2006 and 2005 Financial Statements
A letter report issued by the Government Accountability Office with an abstract that begins "GAO is required to annually audit the financial statements of the Deposit Insurance Fund (DIF) and FSLIC Resolution Fund (FRF), which are administered by the Federal Deposit Insurance Corporation (FDIC). GAO is responsible for obtaining reasonable assurance about whether FDIC's financial statements for DIF and FRF are presented fairly in all material respects, in conformity with U.S. generally accepted accounting principles, and whether FDIC maintained effective internal control over financial reporting and compliance. Also, GAO is responsible for testing FDIC's compliance with selected laws and regulations. Created in 1933 to insure bank deposits and promote sound banking practices, FDIC plays an important role in maintaining public confidence in the nation's financial system. In 1989, legislation to reform the federal deposit insurance system created three funds to be administered by FDIC: the Bank Insurance Fund (BIF) and the Savings Association Insurance Fund (SAIF), which protect bank and savings deposits, and FRF, which was created to close out the business of the former Federal Savings and Loan Insurance Corporation. In accordance with subsequent legislation passed in 2006, FDIC merged the BIF and SAIF into the newly established DIF …
Date:
February 13, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Nuclear Nonproliferation: Progress Made in Improving Security at Russian Nuclear Sites, but the Long-term Sustainability of U.S.-Funded Security Upgrades Is Uncertain
A letter report issued by the Government Accountability Office with an abstract that begins "Safeguarding nuclear warheads and materials that can be used to make nuclear weapons is a primary national security concern of the United States. Since 1993, the Departments of Energy (DOE) and Defense (DOD) have worked to improve security at sites housing weapons-usable nuclear material and warheads in Russia and other countries. In 1995, DOE established the Materials Protection, Control, and Accounting (MPC&A) program to implement these efforts. GAO examined the (1) progress DOE has made in improving security at nuclear material sites in Russia and other countries, (2) progress DOE and DOD have made in improving security at Russian nuclear warhead sites, and (3) efforts DOE and DOD have undertaken to ensure the continued effective use of U.S.-funded security upgrades. To address these objectives, among other things, GAO analyzed agency documents, conducted interviews with key program officials, and visited four Russian nuclear sites."
Date:
February 28, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Bureau of Investigation: Weak Controls over Trilogy Project Led to Payment of Questionable Contractor Costs and Missing Assets
A letter report issued by the Government Accountability Office with an abstract that begins "The Trilogy project--initiated in 2001--is the Federal Bureau of Investigation's (FBI) largest information technology (IT) upgrade to date. While ultimately successful in providing updated IT infrastructure and systems, Trilogy was not a success with regard to upgrading FBI's investigative applications. Further, the project was plagued with missed milestones and escalating costs, which eventually totaled nearly $537 million. In light of these events, Congress asked GAO to determine whether (1) internal controls provided reasonable assurance that improper payment of unallowable contractor costs would not be made or would be detected in the normal course of business, (2) payments to contractors were properly supported as a valid use of government funds, and (3) FBI maintained proper accountability for assets purchased with Trilogy project funds."
Date:
February 28, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Need for Comprehensive Postal Reform
Correspondence issued by the General Accounting Office with an abstract that begins "This letter responds to a request by the Chairman, Senate Committee on Governmental Affairs, for GAO's views on the need for postal reform and is based upon prior testimonies related to this issue. Since the Postal Service's transformation efforts and financial outlook had been placed on GAO's High-Risk List in April 2001, the Comptroller General has testified on several occasions about the governance, financial, operational, and human capital challenges that threaten the Service's ability to carry out its mission. If not effectively addressed in a timely manner, these challenges serve to threaten the Service's ability to remain self-supporting while providing affordable, high-quality, and universal postal services to all Americans."
Date:
February 6, 2004
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Access to Arts Education: Inclusion of Additional Questions in Education's Planned Research Would Help Explain Why Instruction Time Has Decreased for Some Students
A letter report issued by the Government Accountability Office with an abstract that begins "Under the No Child Left Behind Act (NCLBA), districts and schools must demonstrate adequate yearly progress (AYP) for all students. Because schools may spend more time improving students' academic skills to meet NCLBA's requirements, some are concerned that arts education might be cut back. To determine how, if at all, student access to arts education has changed since NCLBA, the Congress asked: (1) has the amount of instruction time for arts education changed and, if so, have certain groups been more affected than others, (2) to what extent have state education agencies' requirements and funding for arts education changed since NCLBA, (3) what are school officials in selected districts doing to provide arts education since NCLBA and what challenges do they face in doing so, and (4) what is known about the effect of arts education in improving student outcomes? GAO analyzed data from the U.S. Department of Education (Education), surveyed 50 state arts officials, interviewed officials in 8 school districts and 19 schools, and reviewed existing research."
Date:
February 27, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Tax Shelters: Services Provided by External Auditors
A letter report issued by the Government Accountability Office with an abstract that begins "Recent legislative and regulatory changes have addressed the relationship between auditor-provided tax services and auditor independence. At this time, the federal regulatory community is exploring further changes. To contribute to the discussion surrounding these changes, GAO's objectives were to determine (1) according to Internal Revenue Service (IRS) data, how many Fortune 500 companies obtained tax shelter services from their auditor; (2) according to IRS data, in how many Fortune 500 companies did the auditor provide the services to individual company officers or directors; and (3) whether selected Fortune 500 case study companies changed how they obtain tax services from their auditor in recent years. For the first two objectives, GAO used IRS and Standard and Poor's data after finding they were sufficiently reliable for our work. GAO counted a company, officer, or director as obtaining a tax shelter service from the company's external auditor when an auditor that IRS identified as promoting a tax shelter also audited the company in at least one year that the shelter was in effect. For the third objective, independent of any IRS information, GAO selected case studies on the basis …
Date:
February 1, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
DOD and VA Health Care: Incentives Program for Sharing Resources
Correspondence issued by the General Accounting Office with an abstract that begins "Combined, the Department of Defense (DOD) and the Department of Veterans Affairs (VA) provide health care services to about 12 million beneficiaries at an estimated cost of about $53 billion for fiscal year 2004--$26.7 billion for DOD and $26.5 billion for VA. In 1982 the Congress passed the VA and DOD Health Resources Sharing and Emergency Operations Act (Sharing Act) to promote more cost-effective use of health care resources and more efficient delivery of care. Specifically, the Congress authorized military treatment facilities and VA medical centers to enter into sharing agreements to buy, sell, and barter medical and support services. To further encourage on-going collaboration, the Congress, in section 721 of the Bob Stump National Defense Authorization Act (NDAA) for Fiscal Year 2003, directed the Secretary of Defense and the Secretary of Veterans Affairs to establish a joint incentives program to identify and provide incentives to implement, fund, and evaluate creative health care coordination and sharing initiatives between DOD and VA. To facilitate the program, each Secretary is required to contribute a minimum of $15 million from each department's appropriation into an account established in the U. S. …
Date:
February 27, 2004
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Military Personnel: Guidance Needed for Any Future Conversions of Military Medical Positions to Civilian Positions
Correspondence issued by the Government Accountability Office with an abstract that begins "Since September 11, 2001, the high pace of military operations has placed significant stress on U.S. operating forces. In late 2003, the Department of Defense (DOD) reported that several studies had found that tens of thousands of military personnel were performing tasks that were not military essential and that these tasks could be performed more cost effectively by civilian or private-sector contract employees. To address this matter, DOD, in fiscal year 2004, began a multiyear initiative to convert military positions, including military health care positions, to federal civilian or contract positions. Within DOD, the Office of the Under Secretary of Defense, Personnel and Readiness (USD, P&R), has overall responsibility for issuing guidance on manpower management, which includes guidance related to determining the least costly mix of military, civilian, and contract personnel. Additionally, the Under Secretary of Defense (Comptroller) (USD (C)) and the Director, Program Analysis and Evaluation (PA&E) play key roles in determining the costs of military, civilian, and contract personnel. For example, the USD(C) is responsible for developing the composite pay rates used in developing military and civilian personnel budgets and PA&E provides leadership in developing and …
Date:
February 8, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Human Capital: Opportunities Exist to Build on Recent Progress to Strengthen DOD's Civilian Human Capital Strategic Plan
A letter report issued by the Government Accountability Office with an abstract that begins "Having the right number of civilian personnel with the right skills is critical to achieving the Department of Defense's (DOD) mission. With more than 50 percent of its civilian workforce (about 700,000 civilians) eligible to retire in the next few years, DOD may be faced with deciding how to fill numerous mission-critical positions--some involving senior leadership. The National Defense Authorization Act (NDAA) for Fiscal Year (FY) 2006 requires DOD to develop a strategic human capital plan, update it annually through 2010, and address eight requirements. GAO previously found that DOD's 2007 plan did not meet most requirements. The 2007 NDAA added nine requirements to the annual update to shape DOD's senior leader workforce. GAO was asked to assess the extent to which DOD's 2008 update addressed (1) the 2006 human capital planning requirements, (2) the 2007 senior leader requirements, and (3) key factors that may affect civilian workforce planning. GAO analyzed the update, compared it with the requirements, and reviewed factors identified in the update and prior GAO work."
Date:
February 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Workers' Compensation: Better Data and Management Strategies Would Strengthen Efforts to Prevent and Address Improper Payments
A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2006, the Federal Employees' Compensation Act (FECA) program paid over $1.8 billion in wage loss compensation to federal employees who were unable to work after being injured on the job. Under the Comptroller General's authority to conduct evaluations on his own initiative, GAO examined (1) how effectively the Department of Labor's (Labor) Office of Workers' Compensation Programs (OWCP) manages the risk of improper FECA compensation payments; (2) what vulnerabilities to improper payments, if any, exist in OWCP's procedures for making FECA wage loss payments; and (3) how well OWCP ensures the recovery of identified FECA overpayments. To address these issues, GAO reviewed OWCP documents, analyzed data obtained from OWCP, reviewed a random and projectable sample of FECA claims files, visited five OWCP district offices, and interviewed OWCP headquarters and district officials."
Date:
February 26, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Competitive Sourcing: Greater Emphasis Needed on Increasing Efficiency and Improving Performance
A letter report issued by the General Accounting Office with an abstract that begins "In August 2001, the administration announced competitive sourcing as one of five initiatives in the President's Management Agenda. Under competitive sourcing, federal agencies open their commercial activities to competition among public and private sector sources. While competitive sourcing is expected to encourage innovation and improve efficiency and performance, it represents a major management change for most agencies. This report describes the progress selected agencies have made in establishing a competitive sourcing program, identifies major challenges these agencies are facing, and discusses strategies they are using to select activities for competition."
Date:
February 27, 2004
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Regulatory Review: Delay of Effective Dates of Final Rules Subject to Administration's January 20, 2001, Memorandum
Correspondence issued by the General Accounting Office with an abstract that begins "Citing the desire to "ensure that the President's appointees have the opportunity to review any new or pending regulations," the White House Chief of Staff Andrew H. Card, Jr. sent a memorandum to the heads of all executive agencies on January 20, 2001, directing them to (1) not send proposed or final regulations to the Office of the Federal Register, (2) withdraw regulations that had been sent to the Office but not yet published in the Federal Register, and (3) postpone for 60 days the effective date of regulations that had been published in the Federal Register but had not yet taken effect. GAO found that federal agencies delayed the effective dates for 90 of the 371 final rules that were subject to the memorandum. The effective dates for the remaining 281 rules were either not delayed or GAO could find no indication in the Federal Register of a delay."
Date:
February 15, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library