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Management Report: Improvements Are Needed in IRS's Internal Controls and Compliance with Laws and Regulations
Correspondence issued by the Government Accountability Office with an abstract that begins "The purpose of this report is to present internal control and compliance issues identified during our audit of IRS's financial statements as of, and for the fiscal year ending, September 30, 2009, for which we do not already have any recommendations outstanding. Although not all of these issues were discussed in our report on the results of our fiscal year 2009 financial statement audit, they all warrant IRS management's attention."
Date:
June 28, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Mission Iraq: State and DOD Face Challenges in Finalizing Support and Security Capabilities
Testimony issued by the Government Accountability Office with an abstract that begins "The Departments of State (State) and Defense (DOD) planned for a civilian-led presence in Iraq consisting of more than 16,000 personnel at 14 sites in fiscal year 2012. As of May 2012, State and DOD were reassessing the Mission Iraq presence, and State had a plan to reduce the presence to 11,500 personnel at 11 sites by the end of fiscal year 2013. Even with the reductions, Mission Iraq would remain the largest U.S. diplomatic presence in the world. State and DOD allocated an estimated $4 billion for the civilian-led presence for fiscal year 2012, 93 percent of which was for security and support costs. In addition, State requested $1.9 billion in police and military assistance and $471 million in other foreign assistance for fiscal year 2012. State officials said they are lowering their fiscal year 2012 and 2013 budget estimates as a result of reducing the presence."
Date:
June 28, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Management Report: Improvements Needed in Controls over the Preparation of the U.S. Consolidated Financial Statements
A letter report issued by the Government Accountability Office with an abstract that begins "During its audit of the fiscal year 2012 consolidated financial statements of the U.S. government (CFS), GAO identified new and continuing control deficiencies in the Department of the Treasury's (Treasury) and the Office of Management and Budget's (OMB) processes used to prepare the CFS. These control deficiencies contributed to material weaknesses in internal control over the federal government's ability to"
Date:
June 28, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Personnel Practices: Conversions of Employees from Political to Career Positions May 2005-May 2009
A letter report issued by the Government Accountability Office with an abstract that begins "Political appointees in the federal government sometimes seek appointments to career competitive and other positions which, unlike political appointments, do not terminate at the end of an administration. Federal agencies must use appropriate authorities and follow proper procedures in making these conversions. GAO was asked to determine for departments and selected agencies (1) the number and characteristics of all political to career conversions occurring during the period from May 1, 2005, through May 30, 2009, and (2) whether appropriate authorities were used and proper procedures were followed in making these conversions at the GS-12 level and above."
Date:
June 28, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Foreclosure Mitigation: Agencies Could Improve Effectiveness of Federal Efforts with Additional Data Collection and Analysis
A letter report issued by the Government Accountability Office with an abstract that begins "In an effort to help the millions of homeowners struggling to keep their homes, a range of federal programs have offered relief in the form of loan modifications and refinancing into loans with lower interest rates, among other things. Under Treasurys Home Affordable Modification Program (HAMP), initiated in early 2009, servicers have modified almost 1 million loans between 2009 and 2011. During the same period, servicers modified nearly 1 million additional loans under programs administered by the Departments of Agriculture (USDA) and Veterans Affairs (VA), Federal Housing Administration (FHA), and Fannie Mae and Freddie Mac (the enterprises). Servicers have also modified about 2.1 million loans under nonfederal loan modification programs resulting in a total of about 4 million modifications between 2009 and 2011. However, a large number of borrowers have sought assistance, but were unable to receive a modification. For example, approximately 2.8 million borrowers had their HAMP loan modification application denied or their trial loan modification canceled. Further, the volume of federal modifications has declined since 2010. Recent efforts have expanded refinancing programs. However, low participation rates in FHAs program raise questions about the need …
Date:
June 28, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Literacy: A Federal Certification Process for Providers Would Pose Challenges
A letter report issued by the Government Accountability Office with an abstract that begins "Financial literacy plays an important role in helping ensure the financial health and stability of individuals and families, and efforts to improve consumers' financial literacy have grown in recent years. Currently, hundreds of nonprofit, private, and governmental entities provide some form of financial education to Americans. The federal government does not certify or approve organizations in general that provide financial literacy, although the U.S. Trustee Program and the Department of Housing and Urban Development (HUD) have approval processes for financial literacy providers for the purposes of meeting requirements of, respectively, the bankruptcy process and certain housing programs. In response to a mandate in the Dodd-Frank Wall Street Reform and Consumer Protection Act, this report addresses (1) what is known about which methods and strategies are effective for improving financial literacy, and (2) the feasibility of a process for certifying financial literacy providers. To address these objectives, GAO reviewed relevant literature, focusing on evidence-based evaluations of financial literacy programs or approaches; conducted interviews in the federal, nonprofit, private, and academic sectors; and examined the lessons learned from the approval processes of the Trustee Program and HUD."
Date:
June 28, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
NOAA: Overview of the Strategy, Execution, and Evaluation Budgeting Process
Correspondence issued by the Government Accountability Office with an abstract that begins "In 2011, the National Oceanic and Atmospheric Administration (NOAA) implemented a new budget development and execution process called Strategy Execution and Evaluation (SEE). This process includes seven steps, generally referred to by the names of the documents that capture the decisions made at that step. The first four steps in a SEE cycle cover planning, budget formulation, and budget submission, and the last three steps cover budget execution and performance evaluation. The seven steps are as follows:"
Date:
June 28, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Farm Programs: USDA Needs to Do More to Prevent Improper Payments to Deceased Individuals
A letter report issued by the Government Accountability Office with an abstract that begins "Since 2007, the Department of Agriculture's (USDA) Farm Service Agency (FSA), which administers various programs for farmers that help support farm incomes and provide disaster assistance, has established procedures for preventing improper payments to deceased individuals, including, on a quarterly basis, matching payments to program participants with the Social Security Administration's (SSA) data on deceased individuals. In addition, FSA state and county offices review and verify whether payments made to deceased individuals are proper or improper. Overall, these procedures have enabled FSA to identify thousands of deceased individuals who were paid $3.3 million in improper payments after their dates of death, of which FSA has recovered approximately $1 million. GAO reviewed a generalizable random sample of payments to deceased individuals that FSA identified as proper and found that 9 percent did not have sufficient support to be coded as proper. More monitoring to ensure that county offices' coding of payments is supported by documentation could help reduce the error rate."
Date:
June 28, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Social Media: Federal Agencies Need Policies and Procedures for Managing and Protecting Information They Access and Disseminate
A letter report issued by the Government Accountability Office with an abstract that begins "Federal agencies increasingly use recently developed Internet technologies that allow individuals or groups to create, organize, comment on, and share online content. The use of these social media services-- including popular Web sites like Facebook, Twitter, and YouTube-- has been endorsed by President Obama and provides opportunities for agencies to more readily share information with and solicit feedback from the public. However, these services may also pose risks to the adequate protection of both personal and government information. GAO was asked to (1) describe how federal agencies are currently using commercially provided social media services and (2) determine the extent to which agencies have developed and implemented policies and procedures for managing and protecting information associated with this use. To do this, GAO examined the headquarters-level Facebook pages, Twitter accounts, and YouTube channels of 24 major federal agencies; reviewed pertinent policies, procedures, and guidance; and interviewed officials involved in agency use of social media.."
Date:
June 28, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Management: Steps Taken to Better Manage Fuel Demand but Additional Information Sharing Mechanisms Are Needed
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has taken steps to establish an approach for managing DODs overall fuel demand, but is still developing comprehensive guidance to address fuel demand management, including at forward-deployed locations in countries such as Afghanistan. In 2009, GAO reported that DOD lacked (1) visibility and accountability for achieving fuel reduction, (2) incentives and a viable funding mechanism to invest in the implementation of fuel demand reduction projects, and (3) guidance and policies that addressed fuel demand at forward-deployed locations. In response to GAO recommendations, DOD has taken steps since 2009 to increase its visibility and accountability for fuel demand management at forward-deployed locations, including those located in Afghanistan. In addition, with an increased focus on fuel demand management, DOD has also provided funding and incentives to implement fuel demand management projects. Further, DOD has issued some guidance on fuel demand management at forward-deployed locations since 2009 and is developing more comprehensive guidance on how DOD will incorporate energy efficiency considerations into operations, planning, and training decisions for current military operations in Afghanistan and for future military operations. DODs 2012 Operational Energy Strategy Implementation …
Date:
June 28, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Residential Appraisals: Regulators Should Take Actions to Strengthen Appraisal Oversight
Testimony issued by the Government Accountability Office with an abstract that begins "Data GAO obtained from Fannie Mae and Freddie Mac (the enterprises) and five of the largest mortgage lenders indicate that appraisalswhich provide an estimate of market value at a point in timeare the most commonly used valuation method for first-lien residential mortgage originations. Other methods, such as broker price opinions and automated valuation models, are quicker and less costly but are viewed as less reliable. As a result, they generally are not used for most purchase and refinance mortgage originations. Although the enterprises and lenders GAO spoke with did not capture data on the prevalence of approaches used to perform appraisals, the sales comparison approachin which the value is based on recent sales of similar propertiesis required by the enterprises and the Federal Housing Administration. This approach is reportedly used in nearly all appraisals."
Date:
June 28, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Status of the Department of Education's Inventory of Its Data Collections
Correspondence issued by the Government Accountability Office with an abstract that begins "Education's inventory of its data collections is expected to include descriptive information, referred to as metadata, about the context of each data collection, as well as the specific data elements reported by respondents for each collection. The inventory will contain the department's major data collections and will be ready for public release by November 2013, according to Education officials. The inventory is to eventually include all statistical and grant administration collections that meet Education's definition of a data collection."
Date:
June 28, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Grant Workforce: Agency Training Practices Should Inform Future Government-wide Efforts
A letter report issued by the Government Accountability Office with an abstract that begins "Identifying the federal grant workforce presents challenges due to differences in how agencies manage grants and the wide range of job series that make up the grant workforce. Some agencies manage grants by using a combination of program specialists (subject-matter experts) and grants management specialists, while other agencies use program specialists to manage the entire grant process. In the four agencies that GAO focused on for this review--the Departments of Education (Education), Health and Human Services (HHS), State (State), and Transportation (DOT)--agency officials identified over 5,100 employees who were significantly involved in managing grants, spanning more than 50 different occupational job series. Recognizing the need for a classification that would more accurately capture the work of federal employees who manage grants, in 2010 the Office of Personnel Management (OPM) created the "Grants Management Specialist" job series. However, due to the different ways that agencies manage grants, the extent to which agencies have adopted this series varies widely. More than half of the 22 federal grant-making agencies GAO surveyed make limited or no use of the job series. The Council on Financial Assistance Reform (COFAR), established by …
Date:
June 28, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Medicare: Information on Highest-Expenditure Part B Drugs
Testimony issued by the Government Accountability Office with an abstract that begins "Medicare expenditures for Part B drugs in 2010 were concentrated among relatively few drugs. The 55 highest-expenditure Part B drugs represented $16.9 billion in spending, or about 85 percent of all Medicare spending on Part B drugs, and the 10 highest-expenditure drugs accounted for about 45 percent of all Part B drug spending in 2010. Most of these drugs were under patent and could be purchased only from a single manufacturer. The number of Medicare beneficiaries who used the 55 drugs ranged from over 15 million beneficiaries who received the influenza vaccine to 660 beneficiaries who used a drug that treats hemophilia. The annual per beneficiary cost of the Part B drugs GAO examined also varied widely in 2010, from $13 for influenza vaccine to over $200,000 for factor vii recombinant to treat hemophilia. Spending, utilization, and prices increased for most of the 55 drugs between 2008 and 2010, with the drugs that showed the greatest increases in expenditures also showing the greatest increases in utilization."
Date:
June 28, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Freedom of Information Act: Key Website Is Generally Reliable, but Action Is Needed to Ensure Completeness of Its Reports
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Justices (Justice) website called FOIA.gov presents data from agencies annual Freedom of Information Act (FOIA) reports. Agencies submit their annual reports to Justice in print and in electronic form and Justice posts the electronic data onto the website. For fiscal year 2010, the data GAO reviewed on the website were generally consistent with the data in the agencies print versions. According to Justice officials, the department has taken steps to ensure accuracy and consistency of the data. These steps include providing annual training to agency personnel who are responsible for preparation of the FOIA annual reports and posting guidance for report completion and submission on the Office of Information Policy website. In addition, the department has implemented checks to ensure data consistency between the two report versions. Specifically, it has developed and provided agencies with a tool to be used in creating the electronic version for the website. The tool contains features that assist agencies in compiling their data and math checks to help ensure consistency. Further, Justice officials have a checklist they use as a guide for checking the consistency of the …
Date:
June 28, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Telework: Office of Personnel Management's 2012 Telework Report Shows Opportunities for Improvement
Correspondence issued by the Government Accountability Office with an abstract that begins ""
Date:
June 28, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Aviation Security: TSA Has Made Progress but Faces Challenges in Meeting the Statutory Mandate for Screening Air Cargo on Passenger Aircraft
A letter report issued by the Government Accountability Office with an abstract that begins "Billions of pounds of cargo are transported on U.S. passenger flights annually. The Department of Homeland Security's (DHS) Transportation Security Administration (TSA) is the primary federal agency responsible for securing the air cargo system. The 9/11 Commission Act of 2007 mandated DHS to establish a system to screen 100 percent of cargo flown on passenger aircraft by August 2010. As requested, GAO reviewed TSA's progress in meeting the act's screening mandate, and any related challenges it faces for both domestic (cargo transported within and from the United States) and inbound cargo (cargo bound for the United States). GAO reviewed TSA's policies and procedures, interviewed TSA officials and air cargo industry stakeholders, and conducted site visits at five U.S. airports, selected based on size, among other factors."
Date:
June 28, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Internal Revenue Service: Status of GAO Financial Audit and Related Financial Management Recommendations
A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) has made significant progress in improving its internal controls and financial management since its first financial statement audit in 1992, as evidenced by 12 consecutive years of clean audit opinions on its financial statements, the resolution of several material control deficiencies, and actions resulting in the closure of over 300 financial management recommendations. This progress has been the result of hard work throughout IRS and sustained commitment at the top levels of the agency. However, IRS still faces significant financial management challenges in (1) resolving its remaining material weaknesses and significant deficiency in internal control, (2) developing outcome-oriented performance metrics, and (3) correcting numerous other control deficiencies, especially those relating to safeguarding tax receipts and taxpayer information. At the beginning of GAOs audit of IRSs fiscal year 2011 financial statements, 77 recommendations from prior audits remained open because IRS had not fully addressed the underlying issues. During the fiscal year 2011 financial audit, IRS took actions that GAO considered sufficient to close 38 recommendations. At the same time, GAO identified additional control deficiencies resulting in 30 new recommendations. In total, 69 …
Date:
June 28, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
National Nuclear Security Administration: Laboratories' Indirect Cost Management Has Improved, but Additional Opportunities Exist
A letter report issued by the Government Accountability Office with an abstract that begins "The National Nuclear Security Administrations (NNSA) management and operating (M&O) contractors differ in how they classify and allocate indirect costs at NNSA laboratories. Although different approaches are allowed by Cost Accounting Standards, these differences limit the ability to compare program costs across the laboratories. Recognizing the limitations of its current cost data, the Department of Energy (DOE) and NNSA are implementing the Institutional Cost Reporting initiative intended to create a standardized report of certain costs, including many indirect costs. However, DOE is uncertain how it will use the data gathered by this initiative, and these efforts may provide only limited improvements because the data will continue to only be reported at an aggregate level."
Date:
June 28, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Information Security: Cyber Threats Facilitate Ability to Commit Economic Espionage
Testimony issued by the Government Accountability Office with an abstract that begins "The nation faces an evolving array of cyber-based threats arising from a variety of sources. These sources include criminal groups, hackers, terrorists, organization insiders, and foreign nations engaged in crime, political activism, or espionage and information warfare. These threat sources vary in terms of the capabilities of the actors, their willingness to act, and their motives, which can include monetary gain or political advantage, among others. Moreover, potential threat actors have a variety of attack techniques at their disposal, which can adversely affect an organizations computers or networks and be used to intercept or steal valuable information. The magnitude of the threat is compounded by the ever-increasing sophistication of cyber attack techniques, such as attacks that may combine multiple techniques. Using these techniques, threat actors may target individuals and businesses, resulting in, among other things, loss of sensitive personal or proprietary information."
Date:
June 28, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Tax Gap: Complexity and Taxpayer Compliance
Testimony issued by the Government Accountability Office with an abstract that begins "Taxes are necessary because they fund the services provided by government. Several years ago, the Internal Revenue Service (IRS) estimated that the gross tax gap--the difference between taxes owed and taxes paid on time--was $345 billion for 2001. In the face of large and growing deficits, it is important to seek out potential causes and solutions to the tax gap. Achieving high levels of voluntary compliance is made more challenging as the tax code expands. Tax expenditures--preferential provisions in the code such as exemptions, exclusions, deductions, credits, and deferral of tax liability--have expanded the tax code, more than doubling in number since 1974. GAO's statement focuses on four key areas: (1) how complexity adds to taxpayer burden and economic efficiency costs; (2) how complexities in reporting income contribute to the tax gap; (3) how tax expenditures add complexity and contribute to the tax gap; and (4) possible strategies for addressing the tax gap. The statement is based largely on GAO's previous work conducted on tax compliance issues affecting individual taxpayers from 2005 through 2011."
Date:
June 28, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Foreign Medical Schools: Education Should Improve Monitoring of Schools That Participate in the Federal Student Loan Program
A letter report issued by the Government Accountability Office with an abstract that begins "Each year, the federal government makes a significant financial investment in the education and training of the U.S. physician workforce. A quarter of that physician workforce is composed of international medical graduates (IMG) and they include both U.S. citizens and foreign nationals. In fiscal year 2008, the federal government loaned $633 million to U.S. students enrolled in foreign institutions--including medical students--through the Federal Family Education Loan (FFEL) program. The government also makes a substantial domestic investment in the graduate training of the physician workforce. For example, in fiscal year 2008, federal support for residency training in the United States amounted to nearly $9 billion. As with medical students educated in the United States, this training is required of all IMGs--U.S. citizens and foreign nationals alike--who seek to practice medicine without supervision in the United States. The Department of Education (Education), which administers the federal student loan program, must also monitor foreign schools that seek to participate in the program with respect to specific statutory requirements. Among these is the statutory requirement that at least 60 percent of their students who take the U.S. medical licensing exam …
Date:
June 28, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Building Partner Capacity: Actions Needed to Strengthen DOD Efforts to Assess the Performance of the Regional Centers for Security Studies
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) five Regional Centers for Security Studies (Regional Centers) share similarities and differences with other DOD institutions that provide training and education, including professional military education, advanced degree-conferring, and professional development institutions, in terms of curriculum topics, targeted audience, and program format. GAO found that they all offer training and educational programs and activities to help participants understand security and military matters and to enhance their knowledge, skills, and experiences in these matters. However, there are notable differences in that the Regional Centers generally focus on helping foreign participants understand and respond to regional security issues; generally target a foreign civilian and military personnel audience; and offer shorter and typically less formal courses of study. The Regional Centers support DOD policy objectives with curricula designed to enhance security and foster partnerships through education and exchanges. By contrast, other DOD training and education organizations focus their curricula on military operations and leadership. While the Regional Centers' target audience is foreign civilian and military officials, the other DOD educational organizations typically aim their programs and activities at U.S. servicemembers at all career levels. Regional …
Date:
June 28, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
The Greensheet (Houston, Tex.), Vol. 43, No. 261, Ed. 1 Thursday, June 28, 2012
Free weekly newspaper that includes business and classified advertising.
Date:
June 28, 2012
Creator:
unknown
Object Type:
Newspaper
System:
The Portal to Texas History