Resource Type

Financial Audit: Bureau of the Public Debt's Fiscal Years 2003 and 2002 Schedules of Federal Debt (open access)

Financial Audit: Bureau of the Public Debt's Fiscal Years 2003 and 2002 Schedules of Federal Debt

A letter report issued by the General Accounting Office with an abstract that begins "GAO audited the Bureau of Public Debt's schedule of Federal Debt for fiscal years 2003 and 2002. GAO found that (1) the Schedules of Federal Debt were presented fairly, in all material respects, in conformity with generally accepted accounting principles; (2) the Bureau had effective internal control over financial reporting and compliance with laws and regulations related to the Schedule of Federal Debt for fiscal year 2003; and (3) there was no reportable noncompliance in fiscal year 2003 with a selected provision of a law GAO tested."
Date: November 7, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
DOD Competitive Sourcing: Results of A-76 Studies Over the Past 5 Years (open access)

DOD Competitive Sourcing: Results of A-76 Studies Over the Past 5 Years

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) reported on its Office of Management and Budget Circular A-76 studies in July 2000. GAO found that DOD generally complied with the reporting requirements that Congress had imposed on it. DOD took steps to ensure that the information it provided on 286 A-76 studies was complete and accurate. GAO determined that the information was generally consistent with data it had collected on other A-76 studies. However, because of historical weaknesses in DOD's database from which the data were obtained, GAO could not be sure of the data's accuracy. Overall, DOD reported that the A-76 studies over the five year period saved about $290 million in fiscal year 1999. GAO's work showed that savings were being achieved, but limitations in DOD's baseline cost data made it difficult to determine precisely how much was being saved. In addition, DOD reported that 40 percent of the A-76 studies resulted in contracts with the private sector. At the same time, the report indicated that only 23 percent of the studies resulted in outside contracts in 1999. This was considerably lower than in earlier years when …
Date: December 7, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Airline Passenger Protections: More Data and Analysis Needed to Understand Effects of Flight Delays (open access)

Airline Passenger Protections: More Data and Analysis Needed to Understand Effects of Flight Delays

A letter report issued by the Government Accountability Office with an abstract that begins "Flight delays and cancellations are disruptive and costly for passengers, airlines, and the economy. Long tarmac delays have created hardships for some passengers. To enhance passenger protections in the event of flight disruptions, the U.S. Department of Transportation (DOT) recently introduced passenger protection regulations, including a rule that took effect in April 2010 designed to prevent tarmac delays more than 3 hours (the tarmac delay rule), as well as other efforts to improve passenger welfare. As requested, this report addresses (1) whether flight delays and cancellations differ by community size; (2) how DOT's tarmac delay rule has affected passengers and airlines; and (3) how passenger protection requirements in the United States, Canada, and the European Union (EU) affect passengers and airlines. GAO analyzed DOT data, including through the use of regression models, as well as data from FlightStats, a private source of flight performance information. GAO also reviewed documents and interviewed government, airline, and consumer group officials in the United States, Canada, and the EU."
Date: September 7, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Climate Change Adaptation: Strategic Federal Planning Could Help Government Officials Make More Informed Decisions (open access)

Climate Change Adaptation: Strategic Federal Planning Could Help Government Officials Make More Informed Decisions

A letter report issued by the Government Accountability Office with an abstract that begins "Changes in the climate attributable to increased concentrations of greenhouse gases may have significant impacts in the United States and the world. For example, climate change could threaten coastal areas with rising sea levels. Greenhouse gases already in the atmosphere will continue altering the climate system into the future, regardless of emissions control efforts. Therefore, adaptation--defined as adjustments to natural or human systems in response to actual or expected climate change--is an important part of the response to climate change. GAO was asked to examine (1) what actions federal, state, local, and international authorities are taking to adapt to a changing climate; (2) the challenges that federal, state, and local officials face in their efforts to adapt; and (3) actions that Congress and federal agencies could take to help address these challenges. We also discuss our prior work on similarly complex, interdisciplinary issues. This report is based on analysis of studies, site visits to areas pursuing adaptation efforts, and responses to a Web-based questionnaire sent to federal, state, and local officials."
Date: October 7, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Troubled Asset Relief Program: Status of the Wind Down of the Capital Purchase Program (open access)

Troubled Asset Relief Program: Status of the Wind Down of the Capital Purchase Program

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Treasury (Treasury) continues to make progress in winding down the Capital Purchase Program (CPP). As of January 31, 2014, Treasury's data showed that 624 of the original 707 institutions, or about 88 percent, had exited CPP. Treasury had received about $225 billion from its CPP investments, exceeding the approximately $205 billion it had disbursed. Most institutions exited by repurchasing their preferred shares in full or by refinancing their investments through other federal programs. Treasury also continues to sell its investments in the institutions through auctions; a strategy first implemented in March 2012 to expedite the exit of a number of CPP participants. As of January 31, 2014, Treasury has sold all or part of its CPP investment in 162 institutions through auctions, receiving a total of about 80 percent of the principal amount. A relatively small number of the remaining 83 institutions accounted for most of the outstanding investments. Specifically, 10 institutions accounted for $1.5 billion or about 73 percent of the $2.1 billion in outstanding investments. Treasury estimated a lifetime gain of $16.1 billion for CPP as of November 30, 2013."
Date: April 7, 2014
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Business Systems Modernization: Internal Revenue Service's Fiscal Year 2008 Expenditure Plan (open access)

Business Systems Modernization: Internal Revenue Service's Fiscal Year 2008 Expenditure Plan

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) Business Systems Modernization (BSM) program is a multibillion-dollar, high-risk, highly complex effort that involves the development and delivery of a number of modernized systems that are intended to replace the agency's aging business and tax processing systems. As required by law, IRS submitted its fiscal year 2008 expenditure plan in August 2007 to congressional appropriations committees, requesting $235.8 million from the BSM account. GAO's objectives in reviewing the plan were to (1) determine whether it satisfied the conditions specified in the law, (2) determine IRS's progress in implementing prior expenditure plan review recommendations, and (3) provide additional observations about the plan and the BSM program. To accomplish the objectives, GAO analyzed the plan, reviewed related documentation, and interviewed IRS officials."
Date: March 7, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Debt Management: Buybacks Can Enhance Treasury's Capacity to Manage under Changing Market Conditions [Reissued on March 21, 2012] (open access)

Debt Management: Buybacks Can Enhance Treasury's Capacity to Manage under Changing Market Conditions [Reissued on March 21, 2012]

A letter report issued by the Government Accountability Office with an abstract that begins "Debt buybacks can help advance Treasury’s goals under a variety of budget and market conditions. For example, Treasury currently faces rollover peaks—large increases in the amounts of maturing debt that must be refinanced at a given time—which expose Treasury to the risk of refinancing large amounts of debt when interest rates are less favorable. All four of our case study countries use debt buybacks to mitigate rollover risk. Buybacks can also be used to enhance liquidity, which can be adversely affected when the growth in borrowing slows rapidly and issue sizes decline significantly. GAO’s illustrative analysis of Treasury’s past buyback program showed that, had Treasury refinanced the debt by simultaneously issuing new debt, it could have captured a liquidity premium—the additional price investors are willing to pay for securities that can be easily traded—which would reduce interest costs."
Date: March 7, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Person-To-Person Lending: New Regulatory Challenges Could Emerge as the Industry Grows (open access)

Person-To-Person Lending: New Regulatory Challenges Could Emerge as the Industry Grows

A letter report issued by the Government Accountability Office with an abstract that begins "Over the last decade, Internet-based platforms have emerged that allow individuals to lend money to other individuals in what has become known as person-to-person lending. These online platforms present a new source of credit for borrowers and a potential investment opportunity for those with capital to lend. Both for-profit and nonprofit options exist, allowing for income-generating and philanthropic lending to a variety of people and groups around the world. The Dodd- Frank Wall Street Reform and Consumer Protection Act directed GAO to conduct a study of person-toperson lending. This report addresses (1) how the major person-to-person lending platforms operate and how lenders and borrowers use them; (2) the key benefits and risks to borrowers and lenders and the current system for overseeing these risks; and (3) the advantages and disadvantages of the current and alternative regulatory approaches. To do this work, GAO reviewed relevant literature, analyzed regulatory proceedings and filings, and interviewed federal and state officials and representatives of the three major person-to-person lending platforms currently operating in the United States. GAO assessed options for regulating person-to-person lending using a framework previously developed for evaluating proposals …
Date: July 7, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
IT Dashboard: Accuracy Has Improved, and Additional Efforts Are Under Way to Better Inform Decision Making (open access)

IT Dashboard: Accuracy Has Improved, and Additional Efforts Are Under Way to Better Inform Decision Making

A letter report issued by the Government Accountability Office with an abstract that begins "Each year the federal government spends billions of dollars on information technology (IT) investments. Given the importance of program oversight, the Office of Management and Budget (OMB) established a public website, referred to as the IT Dashboard, that provides detailed information on about 800 federal IT investments, including assessments of actual performance against cost and schedule targets (referred to as ratings). According to OMB, these data are intended to provide both a near-real-time and historical perspective of performance. In the third of a series of Dashboard reviews, GAO was asked to examine the accuracy of the Dashboard's cost and schedule performance ratings. To do so, GAO compared the performance of eight major investments undergoing development from four agencies with large IT budgets (the Departments of Commerce, the Interior, and State, as well as the General Services Administration) against the corresponding ratings on the Dashboard, and interviewed OMB and agency officials."
Date: November 7, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Air Force Working Capital Fund: Budgeting and Management of Carryover Work and Funding Could Be Improved (open access)

Air Force Working Capital Fund: Budgeting and Management of Carryover Work and Funding Could Be Improved

A letter report issued by the Government Accountability Office with an abstract that begins "Three Air Force depots support combat readiness by providing repair services to keep Air Force units operating worldwide. To the extent that the depots do not complete work at year end, the work and related funding will be carried into the next fiscal year. Carryover is the reported dollar value of work that has been ordered and funded by customers but not completed at the end of the fiscal year. GAO was asked to determine the extent to which: (1) budget information on depot maintenance carryover approximated actual results from fiscal years 2006 through 2010 and, if not, any needed actions to improve budgeting for carryover; (2) depot maintenance carryover exceeded the allowable amount and any adjustments were made to the allowable amount; and (3) there was growth in carryover at the depots and the reasons for the growth. To address these objectives, GAO (1) reviewed relevant carryover guidance, (2) obtained and analyzed reported carryover and related data at the Air Logistics Centers (ALC), and (3) interviewed DOD and Air Force officials."
Date: July 7, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
VA Vocational Rehabilitation and Employment Program: Improved Oversight of Independent Living Services and Supports Is Needed (open access)

VA Vocational Rehabilitation and Employment Program: Improved Oversight of Independent Living Services and Supports Is Needed

A letter report issued by the Government Accountability Office with an abstract that begins "Of the 9,215 veterans who entered the Department of Veterans Affairs' (VA) Independent Living (IL) track within the Vocational Rehabilitation and Employment (VR&E) program in fiscal years 2008 to 2011, most were male Vietnam era veterans in their 50s or 60s. Almost 60 percent served in the U.S. Army, and fewer than 1 percent served in the National Guard or Reserve. The most prevalent disabilities among these veterans were post-traumatic stress disorder and tinnitus. GAO's review of 182 IL cases from fiscal year 2008 found that VR&E provided a range of IL benefits to veterans. Among these cases, the most common benefits were counseling services and computers. Less common benefits included gym memberships, camping equipment, and a boat. GAO estimated that VR&E spent nearly $14 million on benefits for veterans entering the IL track in fiscal year 2008--an average of almost $6,000 per IL veteran."
Date: June 7, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
VHA Purchase Cards: Internal Controls Over the Purchase Card Program Need Improvement (open access)

VHA Purchase Cards: Internal Controls Over the Purchase Card Program Need Improvement

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Veterans Affairs Office of Inspector General (OIG) has identified significant vulnerabilities in Veterans Affairs' (VA) use of government purchase cards. In its April 26, 2004 report, the OIG reported instances of fraudulent activity totaling $435,900, and numerous improper and questionable uses of the purchase cards totaling $1.1 million. Given that VHA comprised at least 90 percent of VA's dollar and transaction volume for fiscal year 2002, GAO was asked to determine whether existing controls at VHA were designed to provide reasonable assurance that in the future, improper purchases would be prevented or detected in the normal course of business, purchase card and convenience check expenditures were made in compliance with applicable laws and regulations, and purchases were made for a reasonable cost and a valid government need."
Date: June 7, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
The White House: Allegations of Damage During the 2001 Presidential Transition (open access)

The White House: Allegations of Damage During the 2001 Presidential Transition

A letter report issued by the General Accounting Office with an abstract that begins "Damage, theft, vandalism, and pranks occurred in the White House complex during the 2001 presidential transition. Several Executive Office of the President (EOP) staff claim that they observed (1) messy offices containing excessive trash or personal items, (2) numerous prank signs containing derogatory and offensive statements about the president, (3) government property that was damaged, and (4) missing items. Further, EOP staff believed that what they observed during the transition was done intentionally. Some former Clinton administration staff acknowledged that they observed some damaged items and prank signs. However, the former Clinton administration staff said that (1) the amount of trash found during the transition was what could be expected; (2) they did not take the missing items; (3) some furniture was unintentionally broken before the transition, and little money was spent on repairs and upkeep during the administration; and (4) many of the reported observations were not of vandalism. This report makes several recommendations regarding the prevention and documentation of vandalism during future presidential transitions."
Date: June 7, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Embassy Construction: Process for Determining Staffing Requirements Needs Improvement (open access)

Embassy Construction: Process for Determining Staffing Requirements Needs Improvement

A letter report issued by the General Accounting Office with an abstract that begins "The 1998 terrorist attacks on two U.S. embassies in Africa highlighted security deficiencies in diplomatic facilities, leading the Department of State to embark on an estimated $16 billion embassy construction program. The program's key objective is to provide safe, secure, and cost-effective buildings for employees overseas. Given that the size and cost of new facilities are directly related to agencies' anticipated staffing needs, it is imperative that future requirements be projected as accurately as possible. GAO was asked to (1) assess whether State and other federal agencies have adopted a disciplined process for determining future staffing requirements and (2) review cost-sharing proposals for agencies with overseas staff."
Date: April 7, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Bioterrorism: Preparedness Varied across State and Local Jurisdictions (open access)

Bioterrorism: Preparedness Varied across State and Local Jurisdictions

A letter report issued by the General Accounting Office with an abstract that begins "Much of the response to a bioterrorist attack would occur at the local level. Many local areas and their supporting state agencies, however, may not be adequately prepared to respond to such an attack. In the Public Health Improvement Act that was passed in 2000, Congress directed GAO to examine state and local preparedness for a bioterrorist attack. In this report GAO provides information on state and local preparedness and state and local concerns regarding the federal role in funding and improving preparedness. To gather this information, GAO visited seven cities and their respective state governments, reviewed documents, and interviewed officials. Cities are not identified because of the sensitive nature of this issue."
Date: April 7, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
District of Columbia: Issues Related to the Youngstown Prison Report and Lorton Closure Process (open access)

District of Columbia: Issues Related to the Youngstown Prison Report and Lorton Closure Process

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed issues related to the closing of the Lorton correctional facilities that house felon inmates from the District of Columbia and the transfer of these inmates to the federal Bureau of Prisons (BOP), focusing on: (1) the D.C. Department of Corrections' response to the Office of the Corrections Trustee's 1999 recommendations on the Youngstown prison facility; (2) BOP's efforts to comply with the privatization requirements of the National Capital Revitalization and Self-Government Improvement Act of 1997; and (3) any challenges concerning the closing of Lorton faced by the District of Columbia and BOP as December 31, 2001, the statutory date for closing all of Lorton, nears."
Date: April 7, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Department of Energy Workforce Reduction: Community Assistance Can Be Better Targeted (open access)

Department of Energy Workforce Reduction: Community Assistance Can Be Better Targeted

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Department of Energy's (DOE) community assistance program for minimizing the impact of downsizing its contractor workforce, focusing on: (1) how much funding DOE had committed to spend and spent in support of its worker and community assistance program for fiscal years (FY) 1994 through 1998; (2) who received benefits during FY 1997 and FY 1998; (3) comparing DOE's separation benefits with the benefit packages of other federal and nonfederal organizations; and (4) what effect DOE's criteria had on determining which communities received assistance."
Date: May 7, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
H-1B Foreign Workers: Better Controls Needed to Help Employers and Protect Workers (open access)

H-1B Foreign Workers: Better Controls Needed to Help Employers and Protect Workers

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the H-1B program's implementation and implications for the American workforce, focusing on: (1) the jobs that H-1B workers are filling in the United States and the characteristics of those workers; (2) the adequacy of the H-1B visa program's implementation and enforcement; and (3) efforts underway to improve information technology (IT) skills in the American workforce."
Date: September 7, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Combating Terrorism: Need for Comprehensive Threat and Risk Assessments of Chemical and Biological Attacks (open access)

Combating Terrorism: Need for Comprehensive Threat and Risk Assessments of Chemical and Biological Attacks

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the scientific and practical aspects of a terrorist carrying out large-scale chemical or biological attacks on U.S. soil, focusing on the: (1) technical ease or difficulty for terrorists to acquire, process, improvise, and disseminate certain chemical and biological agents; and (2) extent to which the U.S. government has assessed the threats and risks posed by chemical and biological terrorism in the United States to serve as a basis for planned investments."
Date: September 7, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
On-the-Job Training: Federal Highway Administration Needs to Strengthen Program Assessment (open access)

On-the-Job Training: Federal Highway Administration Needs to Strengthen Program Assessment

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Highway Administration's (FHWA) on-the-job training program-- a relatively small part of the federal aid highway program--requires states to implement job training programs to provide traditionally underrepresented groups with opportunities in highway construction. To increase the effectiveness of state job training programs, FHWA grants up to $10 million annually for supportive services, such as job placement assistance. This report examines the extent to which (1) FHWA's job training program enhances training and career opportunities for these groups, (2) FHWA oversees the job training programs, and (3) supportive services provide assistance to these programs. To address these topics GAO reviewed federal legislation, good management practices identified in prior GAO reports, FHWA documents, and proposals and reports submitted by states. GAO conducted an in-depth examination of these efforts in four states, and interviewed a cross-section of FHWA staff, state officials, and industry groups."
Date: September 7, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Energy Markets: Refinery Outages Can Impact Petroleum Product Prices, but No Federal Requirements to Report Outages Exist (open access)

Energy Markets: Refinery Outages Can Impact Petroleum Product Prices, but No Federal Requirements to Report Outages Exist

A letter report issued by the Government Accountability Office with an abstract that begins "In recent years, global demand for petroleum products such as gasoline and diesel fuel has grown more quickly than the capacity to produce them, creating a tight market. U.S. refiners have been running near capacity, particularly during peak summer demand. In such conditions, unexpected refinery outages can result in price increases that adversely affect consumers. GAO was asked to evaluate (1) the trends in U.S. refinery outages over the last 5 years, in terms of reduced production capacity, frequency, and geographic location, and (2) the federal requirements for reporting outages at U.S. refineries. To evaluate these objectives, GAO obtained and analyzed Energy Information Administration (EIA) and commercial data, and obtained and analyzed federal legislation and policies, and interviewed federal agency, academic, and industry trade group officials."
Date: October 7, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Climate Change: Agencies Should Develop Guidance for Addressing the Effects on Federal Land and Water Resources (open access)

Climate Change: Agencies Should Develop Guidance for Addressing the Effects on Federal Land and Water Resources

A letter report issued by the Government Accountability Office with an abstract that begins "Climate change has implications for the vast land and water resources managed by the Bureau of Land Management (BLM), Forest Service (FS), U.S. Fish and Wildlife Service (FWS), National Oceanic and Atmospheric Administration (NOAA), and National Park Service (NPS). These resources generally occur within four ecosystem types: coasts and oceans, forests, fresh waters, and grasslands and shrublands. GAO obtained experts' views on (1) the effects of climate change on federal resources and (2) the challenges managers face in addressing climate change effects on these resources. GAO held a workshop with the National Academies in which 54 scientists, economists, and federal resource managers participated, and conducted 4 case studies."
Date: August 7, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Opportunities for Congressional Oversight and Improved Use of Taxpayer Funds: Budgetary Implications of Selected GAO Work (open access)

Opportunities for Congressional Oversight and Improved Use of Taxpayer Funds: Budgetary Implications of Selected GAO Work

A letter report issued by the General Accounting Office with an abstract that begins "This report contains in a single document the budgetary implications of selected program reforms discussed in past GAO work but not yet implemented or enacted. Since 1994, we have prepared annual reports similar to this product, in order to continue to assist congressional committees in identifying approaches to reduce federal spending or increase revenues. This year's report contains over 100 examples of budget options organized by budget function. Where possible, budgetary savings estimates provided by the Congressional Budget Office (CBO) or the Joint Committee on Taxation (JCT) are presented."
Date: May 7, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Unemployment Insurance: Low-Wage and Part-Time Workers Continue to Experience Low Rates of Receipt (open access)

Unemployment Insurance: Low-Wage and Part-Time Workers Continue to Experience Low Rates of Receipt

A letter report issued by the Government Accountability Office with an abstract that begins "The Unemployment Insurance (UI) program has been a key component in ensuring the financial security of America's workforce for more than 70 years. The UI program is a federal-state partnership designed to partially replace lost earnings of individuals who become unemployed through no fault of their own. In fiscal year 2006, the UI program covered about 130 million wage and salary workers and paid about $30 billion in benefits to about 7 million workers who lost their jobs. The UI program was established in 1935. At that time, most of the labor force consisted of men who were employed full-time in the manufacturing or trade sectors. Since then, the nature of both work and unemployment has changed in fundamental ways. In recent decades there have been increases in the share of low-wage jobs, the incidence of temporary and contingent work, the number of women in the workforce and the number of two-earner families, and the average duration of unemployment. Given these changes in the labor force, questions about the types of workers who are most likely to receive benefits require further investigation. Congress asked that we …
Date: September 7, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library