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Introduction to the Federal Budget Process
This report provides a detailed introduction to the federal budget process, including both the presidential and congressional budget process, sequestration, and numerous forms of budgetary legislation.
Date:
December 3, 2012
Creator:
Heniff, Bill, Jr.; Lynch, Megan Suzanne & Tollestrup, Jessica
Object Type:
Report
System:
The UNT Digital Library
"Disadvantaged" Small Businesses: Definitions and Designations for Purposes of Federal and Federally Funded Contracting Programs
This report discusses what constitutes a "disadvantaged" small business for purposes of federal and federally funded contracting programs and how firms are certified or otherwise designated as such.
Date:
January 3, 2011
Creator:
Manuel, Kate M.
Object Type:
Report
System:
The UNT Digital Library
U.S. Initiatives to Promote Global Internet Freedom: Issues, Policy, and Technology
Report regarding the role of the United States and other foreign companies in facilitating Internet censorship by repressive regimes overseas.
Date:
January 3, 2011
Creator:
Moloney Figliola, Patricia; Addis, Casey L. & Lum, Thomas
Object Type:
Report
System:
The UNT Digital Library
[Memorandum of Meeting: Key Field Air Guard Station, Mississippi, August 3, 2005]
Memorandum of Meeting with a delegation representing 186th Air Refueling Wing (ARW), Air National Guard, located at Key Field Air Guard Station (AGS) to discuss BRAC Recommendations Impacting the 186th ARW.
Date:
August 3, 2005
Creator:
United States. Defense Base Closure and Realignment Commission.
Object Type:
Text
System:
The UNT Digital Library
Cybersecurity: Authoritative Reports and Resources, by Topic
This report provides references to analytical reports on cybersecurity from CRS, other government agencies, trade associations, and interest groups. The reports and related websites are grouped under the following cybersecurity topics: policy overview; National Strategy for Trusted Identities in Cyberspace (NSTIC); cloud computing and FedRAMP; critical infrastructure; cybercrime, data breaches and data security; national security, cyber espionage, and cyberwar (including Stuxnet); international efforts; education/training/workforce; and research and development (R&D).
Date:
April 3, 2014
Creator:
Tehan, Rita
Object Type:
Report
System:
The UNT Digital Library
China and Proliferation of Weapons of Mass Destruction and Missiles: Policy Issues
This report discusses the security problem of China's role in weapons proliferation and issues related to the U.S. policy response since the mid-1990s. China has taken some steps to mollify U.S. and other foreign concerns about its role in weapons proliferation.
Date:
January 3, 2014
Creator:
Kan, Shirley A.
Object Type:
Report
System:
The UNT Digital Library
Nonstrategic Nuclear Weapons
This report provides basic information about U.S. and Russian nonstrategic nuclear weapons. It begins with a brief discussion of how these weapons have appeared in public debates in the past few decades, then summarizes the differences between strategic and nonstrategic nuclear weapons. It then provides some historical background, describing the numbers and types of nonstrategic nuclear weapons deployed by both nations during the Cold War and in the past decade; the policies that guided the deployment and prospective use of these weapons; and the measures that the two sides have taken to reduce and contain their forces. The report reviews the issues that have been raised with regard to U.S. and Russian nonstrategic nuclear weapons, and summarizes a number of policy options that might be explored by Congress, the United States, Russia, and other nations to address these issues.
Date:
January 3, 2014
Creator:
Woolf, Amy F.
Object Type:
Report
System:
The UNT Digital Library
National Security Letters in Foreign Intelligence Investigations: A Glimpse at the Legal Background
This report reprints the text of the five National Security Letter (NSL) statutes as they now appear and as they appeared prior to amendment by the USA PATRIOT Act (to which form they would be returned under S.1125 and H.R. 1805).
Date:
January 3, 2014
Creator:
Doyle, Charles
Object Type:
Report
System:
The UNT Digital Library
Nuclear Power Plant Security and Vulnerabilities
This report discusses the physical security at nuclear power plants and concerns of radiological sabotage, a deliberate act against a plant that could directly or indirectly endanger public health and safety through exposure to radiation.
Date:
January 3, 2014
Creator:
Holt, Mark & Andrews, Anthony
Object Type:
Report
System:
The UNT Digital Library
National Security Letters in Foreign Intelligence Investigations: A Glimpse at the Legal Background
This report discusses the USA PATRIOT Act (107-56) and its expanded authority to issue national security letters (NSLs). A report by the Department of Justice's Inspector General (IG) found that in its pre-amendment use of expanded USA PATRIOT Act authority the FBI had "used NSLs in violation of applicable NSL statutes, Attorney General Guidelines, and internal FBI policies," but that no criminal laws had been broken.
Date:
January 3, 2014
Creator:
Doyle, Charles
Object Type:
Report
System:
The UNT Digital Library
Posthearing Questions Related to Proposed DOD Human Capital Reform
Correspondence issued by the General Accounting Office with an abstract that begins "On June 4, 2003, GAO testified before the Senate Committee on Governmental Affairs at a hearing entitled "Transforming the Department of Defense Personnel System: Finding the Right Approach." This letter responds to a request that we provide answers to posthearing questions from Senator George V. Voinovich and Senator Thomas R. Carper concerning the proposed Department of Defense (DOD) Human Capital Reform."
Date:
July 3, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Accounting Profession: Oversight, Auditor Independence, and Financial Reporting Issues
Correspondence issued by the General Accounting Office with an abstract that begins "The accounting system's self-regulatory system for auditors, which largely depends on voluntary contributions from the accounting industry, is plagued by fragmentation, lack of coordination, poor communication, and conflicts of interest. In GAO's view, the current self-regulatory system is broken, and oversight by the Securities and Exchange Commission (SEC) has fallen short in protecting the public interest. Because of the important role played by independent auditors, GAO believes that direct government intervention is needed to create a new body to oversee the auditing of public companies by the accounting profession. Concerns about the timeliness, relevancy, and transparency of the financial reporting model could be addressed by closer cooperation between SEC and the Financial Accounting Standards Board (FASB), adequate and independent funding for FASB operations, and periodic reporting to Congress on FASB matters."
Date:
May 3, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Export-Import Bank: Changes Would Improve the Reliability of Reporting on Small Business Financing
A letter report issued by the Government Accountability Office with an abstract that begins "The Export-Import Bank (Ex-Im) provides loans, loan guarantees, and insurance to support U.S. exports. Its level of support for small business has been a long-standing issue of congressional interest. Most recently in 2002, Congress increased the proportion of financing Ex-Im must make available for small business to 20 percent. GAO examined legal and policy issues related to Ex-Im's small business financing. Specifically, GAO (1) analyzes Ex-Im's methodology for calculating its direct support of small business and the reliability of Ex-Im's data used in the methodology and (2) describes Ex-Im's legal interpretation of its obligations under the statutory 20 percent small business mandate."
Date:
March 3, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Organ Procurement and Transplantation Network: Legal Liability and Data Confidentiality
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Organ Procurement and Transplantation Network (OPTN), focusing on the impact of proposed Department of Health and Human Services' (HHS) modifications on the: (1) confidentiality of information about the program; and (2) possible legal liability of members of the Network arising from their peer review activities."
Date:
May 3, 1999
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Depot Maintenance: Navy Has Revised Its Estimated Workforce Cost for Basing an Aircraft Carrier at Mayport, Florida
Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to House Report 111-491 to accompany a bill for the National Defense Authorization Act for Fiscal Year 2011 (H.R. 5136). The House Report noted that according to the environmental impact statement for the proposed homeporting of additional ships at Naval Station, Mayport, Florida, homeporting of a nuclear-powered aircraft carrier would result in temporary surges of maintenance employees associated with the 3-year depot-level maintenance cycle for the aircraft carrier. The homeporting of the aircraft carrier at Mayport is projected to begin in fiscal year 2019. Also, the House report raised questions about the potential impact that the additional depot-level workload would have on the sustainability, efficiency, capabilities, and stability of the maintenance employees who would travel from Navy depots to Mayport to perform the maintenance. To examine these issues, the House report directed GAO to provide an assessment of the readiness and cost impacts of the aircraft carrier homeporting and maintenance at Mayport on the Navy's traveling workforce. In response, our objectives were to determine the extent to which (1) the Navy has identified potential workforce-related costs associated with the planned move and used cost-estimating best …
Date:
March 3, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Internal Revenue Service: Interim Results of the 2007 Tax Filing Season and the Fiscal Year 2008 Budget Request
A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) tax filing season performance is a key indicator of how well IRS serves taxpayers. This year's filing season was expected to be risky because of tax system changes, including the telephone excise tax refund (TETR). IRS's fiscal year (FY) 2008 budget request shows its spending proposal for taxpayer service, enforcement, and Business Systems Modernization (BSM). The request includes initiatives to reduce the tax gap, the difference between what taxpayers owe and what they voluntarily pay on time. IRS recently estimated the net tax gap to be $290 billion in 2001. GAO was asked to (1) describe IRS's 2007 filing season performance, (2) determine how IRS's proposed FY 2008 budget compares to prior years', provides information on how proposals may impact the tax gap, justifies new spending, and whether there are opportunities to reduce or reallocate resources, and (3) evaluate the status of IRS's efforts to develop and implement BSM."
Date:
April 3, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Health Care: DOD Lacks Assurance That Selected Reserve Members Are Informed about TRICARE Reserve Select
A letter report issued by the Government Accountability Office with an abstract that begins "TRICARE Reserve Select (TRS) provides certain members of the Selected Reserve--reservists considered essential to wartime missions--with the ability to purchase health care coverage under the Department of Defense's (DOD) TRICARE program after their active duty coverage expires. TRS is similar to TRICARE Standard, a fee-forservice option, and TRICARE Extra, a preferred provider option. The National Defense Authorization Act for Fiscal Year 2008 directed GAO to review TRS education and access to care for TRS beneficiaries. This report examines (1) how DOD ensures that members of the Selected Reserve are informed about TRS and (2) how DOD monitors and evaluates access to civilian providers for TRS beneficiaries. GAO reviewed and analyzed documents and evaluated an analysis of claims conducted by DOD. GAO also interviewed officials with the TRICARE Management Activity (TMA), the DOD entity responsible for managing TRICARE; the regional TRICARE contractors; the Office of Reserve Affairs; and the seven reserve components."
Date:
June 3, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Recovery Act: One Year Later, States' and Localities' Uses of Funds and Opportunities to Strengthen Accountability
A letter report issued by the Government Accountability Office with an abstract that begins "This report responds to two ongoing GAO mandates under the American Recovery and Reinvestment Act of 2009 (Recovery Act). It is the fifth in a series of reports since passage of the Recovery Act on the uses of and accountability for Recovery Act funds in 16 selected states, certain localities in those jurisdictions, and the District of Columbia (District). These jurisdictions are estimated to receive about two-thirds of the intergovernmental assistance available through the Recovery Act. It is also the second report in which GAO is required to comment on the jobs created or retained as reported by recipients of Recovery Act funds. GAO collected and analyzed documents and interviewed state and local officials and other Recovery Act award recipients. GAO also analyzed federal agency guidance and spoke with officials at federal agencies overseeing Recovery Act programs."
Date:
March 3, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Applying Agreed-Upon Procedures: Fiscal Year 2008 Airport and Airway Trust Fund Excise Taxes
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO has performed the agreed-upon procedures solely to assist the Department of Transportation (DOT) in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2008, is supported by the underlying records. As agreed with DOT, GAO evaluated fiscal year 2008 activity affecting distributions to the AATF."
Date:
November 3, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
2020 Census: Prioritized Information Technology Research and Testing Is Needed for Census Design Decisions
A letter report issued by the Government Accountability Office with an abstract that begins "The Census Bureau (Bureau) has made progress in researching and testing information technology (IT) options for the 2020 Decennial Census, but several of the supporting projects lack schedules and plans, and it is uncertain whether they will be completed in time to inform the decision on the operational design for the 2020 census, planned for September 2015. Specifically, it has begun research on six IT-related projects, such as using the Internet for survey response and using employees' personal smartphones to collect census data. However, four of the projects lacked finalized schedules, and three lacked plans for gauging progress. Moreover, the two projects with completed schedules are not estimated to be completed until after the September 2015 design decision date (see figure)."
Date:
April 3, 2014
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Medicare: Covert Testing Exposes Weaknesses in the Durable Medical Equipment Supplier Screening Process
A letter report issued by the Government Accountability Office with an abstract that begins "According to the Department of Health and Human Services (HHS), schemes to defraud the Medicare program have grown more elaborate in recent years. In particular, HHS has acknowledged Centers for Medicare & Medicaid Service's (CMS) oversight of suppliers of durable medical equipment, prosthetics, orthotics, and supplies (DMEPOS) is inadequate to prevent fraud and abuse. Specifically, weaknesses in the DMEPOS enrollment and inspection process have allowed sham companies to fraudulently bill Medicare for unnecessary or nonexistent supplies. From April 2006 through March 2007, CMS estimated that Medicare improperly paid $1 billion for DMEPOS supplies--in part due to fraud by suppliers. Due to the committee's concern about vulnerabilities in the enrollment process, GAO used publicly available guidance to attempt to create DMEPOS suppliers, obtain Medicare billing numbers, and complete electronic test billing. GAO also reported on closed cases provided by the HHS Inspector General (IG) to illustrate the techniques used by criminals to fraudulently bill Medicare. On June 18, 2008, we briefed CMS representatives on the results of our investigation. In response, they acknowledged that our covert tests illustrate gaps in oversight that still require improvement and stated …
Date:
July 3, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Internal Revenue Service: Review of the Fiscal Year 2010 Budget Request
A letter report issued by the Government Accountability Office with an abstract that begins "The financing of the federal government depends largely on the Internal Revenue Service's (IRS) ability to administer the tax laws, which includes providing service to taxpayers and enforcing the law so that individuals and businesses pay the taxes they owe. The President's fiscal year 2010 budget request details how IRS intends to allocate its resources to achieve these goals while also continuing its investment modernizing its tax processing systems. GAO was asked to (1) describe budget trends, including dollars and full time equivalents; (2) describe legislative proposals that, if enacted, could result in savings or increased revenues; (3) describe the requested increases in funding for new initiatives; (4) assess return on investment (ROI) information; and (5) assess and the status of the Business Systems Modernization (BSM) program. To do this, GAO compared the budget request to prior years, analyzed key documents, and interviewed IRS officials"
Date:
June 3, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Interstate Compacts: An Overview of the Structure and Governance of Environment and Natural Resource Compacts
A letter report issued by the Government Accountability Office with an abstract that begins "Interstate compacts are legal agreements between states that are designed to resolve concerns that transcend state lines, such as allocating interstate waters. While some compacts assign their administration to existing state agencies, compacts requiring greater coordination among states may establish an interstate agency, typically called a commission, to administer their provisions. Congress must give its consent to compacts that affect the balance of power between the states and the federal government. An example of a congressionally approved environment and natural resource compact is the Tahoe Regional Planning Compact, which created the Tahoe Regional Planning Agency (TRPA) to administer its provisions. For such compacts, GAO determined (1) the organizational structures, powers and authorities, and dispute resolution and public accountability mechanisms; (2) the extent to which concerns have been raised about the structure and governance of compacts that have commissions; and (3) how the structure and governance of TRPA compares to those of other similar compact commissions. GAO reviewed 59 congressionally approved compacts and surveyed those 45 that had commissions."
Date:
April 3, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Flood Insurance: More Information Needed on Subsidized Properties
A letter report issued by the Government Accountability Office with an abstract that begins "The Biggert-Waters Flood Insurance Reform Act of 2012 (Biggert-Waters Act) immediately eliminated subsidies for about 438,000 National Flood Insurance Program (NFIP) policies, but subsidies on an estimated 715,000 policies across the nation remain. Depending on factors such as policyholder behavior, the number of subsidized policies will continue to decline over time. For example, as properties are sold and the Federal Emergency Management Agency (FEMA) resolves data limitations and defines key terms, more subsidies will be eliminated. GAO analysis found that remaining subsidized policies would cover properties in every state and territory where NFIP operates, with the highest numbers in Florida, Louisiana, and California. In comparing remaining subsidized and nonsubsidized policies GAO found varying characteristics. For example, counties with the highest and lower home values had a larger percentage of subsidized versus nonsubsidized policies."
Date:
July 3, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library