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Management Report: Improvements Needed in Controls over the Preparation of the U.S. Consolidated Financial Statements (open access)

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.
System: The UNT Digital Library
Personnel Practices: Conversions of Employees from Political to Career Positions May 2005-May 2009 (open access)

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.
System: The UNT Digital Library
Foreclosure Mitigation: Agencies Could Improve Effectiveness of Federal Efforts with Additional Data Collection and Analysis (open access)

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 Treasury’s 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 FHA’s program raise questions about the need …
Date: June 28, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Literacy: A Federal Certification Process for Providers Would Pose Challenges (open access)

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.
System: The UNT Digital Library
Farm Programs: USDA Needs to Do More to Prevent Improper Payments to Deceased Individuals (open access)

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.
System: The UNT Digital Library
Social Media: Federal Agencies Need Policies and Procedures for Managing and Protecting Information They Access and Disseminate (open access)

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.
System: The UNT Digital Library
Defense Management: Steps Taken to Better Manage Fuel Demand but Additional Information Sharing Mechanisms Are Needed (open access)

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 DOD’s 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. DOD’s 2012 Operational Energy Strategy Implementation …
Date: June 28, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Grant Workforce: Agency Training Practices Should Inform Future Government-wide Efforts (open access)

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.
System: The UNT Digital Library
Freedom of Information Act: Key Website Is Generally Reliable, but Action Is Needed to Ensure Completeness of Its Reports (open access)

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 Justice’s (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.
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 (open access)

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.
System: The UNT Digital Library
Internal Revenue Service: Status of GAO Financial Audit and Related Financial Management Recommendations (open access)

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 GAO’s audit of IRS’s 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.
System: The UNT Digital Library
National Nuclear Security Administration: Laboratories' Indirect Cost Management Has Improved, but Additional Opportunities Exist (open access)

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 AdministrationÂ’s (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.
System: The UNT Digital Library
Foreign Medical Schools: Education Should Improve Monitoring of Schools That Participate in the Federal Student Loan Program (open access)

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.
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 (open access)

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.
System: The UNT Digital Library
Boko Haram and the Islamic State's West Africa Province (open access)

Boko Haram and the Islamic State's West Africa Province

This report discusses the terrorist group Boko Haram, including the history of the group, leadership and group divisions, objectives and areas of operation, capabilities, and relationships with other terrorist groups.
Date: June 28, 2018
Creator: Blanchard, Lauren Ploch & Cavigelli, Katia T.
System: The UNT Digital Library
Permitting for Pesticide Discharges into Navigable Waters: Issues and Legislation in the 115th Congress (open access)

Permitting for Pesticide Discharges into Navigable Waters: Issues and Legislation in the 115th Congress

This report discusses the pesticide general permit (PGP), which is required for discharges of biological pesticides and chemical pesticides that leave a residue in navigable waters. Possible actions from the 115th Congress are also discussed.
Date: June 28, 2018
Creator: Gatz, Laura & Yen, Jerry H.
System: The UNT Digital Library
Trade Deficits and U.S. Trade Policy (open access)

Trade Deficits and U.S. Trade Policy

This report examines the components of the U.S. trade deficit in terms of the merchandise trade account and the broader current account. It also assesses the relationship between the trade deficit and U.S. free trade agreements, perceived unfair treatment in trading relationships, the trade deficit and U.S. rates of unemployment, and the impact of tariffs on the U.S. trade deficit, as well as raises issues for potential congressional consideration.
Date: June 28, 2018
Creator: Jackson, James K.
System: The UNT Digital Library
The Development of High Speed Rail in the United States: Issues and Recent Events (open access)

The Development of High Speed Rail in the United States: Issues and Recent Events

This report looks at the different ways to construct a high speed rail (HSR) in the U.S., including estimates of construction costs.
Date: June 28, 2012
Creator: Peterman, David Randall; Frittelli, John & Mallett, William J.
System: The UNT Digital Library
Community Development Block Grants: Funding Issues in the 112th Congress and Recent Funding History (open access)

Community Development Block Grants: Funding Issues in the 112th Congress and Recent Funding History

This report discusses funding Issues in the 112th Congress and Recent Funding History The Administration's FY2012 budget proposes to: (1) increase funding for CDBG formula grants by 10.5% from $3.303 billion appropriated in FY2010 to $3.691 billion; (2) eliminate funding for the Neighborhood Initiative and Economic Development Initiative programs; (3) eliminate funding for Section 107 activities; (4) transfer its Sustainable Communities Initiative to a new stand-alone account; and (5) convert Section 108 loan guarantees to a fee-based program.
Date: June 28, 2012
Creator: Boyd, Eugene
System: The UNT Digital Library
Appropriations and Fund Transfers in the Patient Protection and Affordable Care Act (PPACA) (open access)

Appropriations and Fund Transfers in the Patient Protection and Affordable Care Act (PPACA)

This report provides information about the mandatory appropriations and fund transfers in patient protection and ACA.
Date: June 28, 2010
Creator: Redhead, C. Stephen
System: The UNT Digital Library
Foreign Travel Trip Report for LLNL Travel with DOE FES Funding (open access)

Foreign Travel Trip Report for LLNL Travel with DOE FES Funding

None
Date: June 28, 2012
Creator: Meier, E T
System: The UNT Digital Library
INDEPENDENT CONFIRMATORY SURVEY OF THE NUCLEAR RESEARCH LABORATORY AT THE UNIVERSITY OF ILLINOIS URBANA-CHAMPAIGN, ILLINOIS (open access)

INDEPENDENT CONFIRMATORY SURVEY OF THE NUCLEAR RESEARCH LABORATORY AT THE UNIVERSITY OF ILLINOIS URBANA-CHAMPAIGN, ILLINOIS

ORAU conducted confirmatory survey activities within the NRL at the University during the week of May 7, 2012. The survey activities included visual inspections/ assessments, surface activity measurements, and volumetric concrete sampling activities. During the course of the confirmatory activities, ORAU noted several issues with the survey-for-release activities performed at the University. Issues included inconsistencies with: survey unit classifications were not designated according to Multi-Agency Radiation Survey and Site Investigation Manual guidance; survey instrument calibrations were not representative of the radionuclides of concern; calculations for instrumentation detection capabilities did not align with the release criteria discussed in the licensee’s survey guidance documents; total surface activity measurements were in excess of the release criteria; and Co-60 and Eu-152 concentrations in the confirmatory concrete samples were above their respective guidelines. Based on the significant programmatic issues identified, ORAU cannot independently conclude that the NRL satisfied the requirements and limits for release of materials without radiological restrictions.
Date: June 28, 2012
Creator: HARPENAU, EVAN M.
System: The UNT Digital Library
ANALYSIS OF HARRELL MONOSODIUM TITANATE LOT #050411 (open access)

ANALYSIS OF HARRELL MONOSODIUM TITANATE LOT #050411

Harrell Industries is under contract with Savannah River Remediation to provide Monosodium titanate (MST) for use in the Actinide Removal Process (ARP). A 500-mL qualification sample for Lot 050411 was sent to the Savannah River National Laboratory (SRNL) to confirm the material meets the requirements specified in the purchase specification. The vendor is also obligated to send verification samples from {approx}10% or more of the pails of MST product for each lot (distributed roughly evenly through the entire lot of pails). For the verification of this lot, Harrell Industries sent 12 samples, one each from pails No.1, 10, 20, 30, 40, 60, 70, 80, 90, 100, 110, and 120 of 120 total pails. MST for use in the Actinide Removal Process (ARP) must be qualified and verified in advance. A single qualification sample for each batch of material is sent to SRNL for analysis, as well as a statistical sampling of verification samples. The Harrell Industries Lot 050411 qualification and 12 verification samples met all the requirements in the specification indicating the material is acceptable for use in the process.
Date: June 28, 2011
Creator: Taylor-Pashow, K.
System: The UNT Digital Library
Irradiation Experiment Conceptual Design Parameters for MURR LEU U-Mo Fuel Conversion Revision (open access)

Irradiation Experiment Conceptual Design Parameters for MURR LEU U-Mo Fuel Conversion Revision

None
Date: June 28, 2013
Creator: Stillman, J.; Feldman, E.; Stevens, J.; Wilson, E.; Foyto, L.; Kutikkad, K. et al.
System: The UNT Digital Library