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Incapacitated Adults: Oversight of Federal Fiduciaries and Court-Appointed Guardians Needs Improvement
A letter report issued by the Government Accountability Office with an abstract that begins "If Social Security (SSA), Veterans Affairs (VA), and state courts find that adults are incapacitated, they appoint federal fiduciaries and court-appointed guardians to make decisions on their behalf. Incapacity is often associated with old age, so if these arrangements are not overseen, older adults could be vulnerable to financial exploitation. This report assesses (1) SSA, VA, and state court procedures for screening potential fiduciaries and guardians; (2) SSA, VA, and state court fiduciary and guardian monitoring; (3) information sharing between SSA and VA and between each agency and state courts; and (4) federal support for court oversight of guardians. GAO interviewed federal and court officials and experts, and reviewed federal laws, regulations, and policies, and others' compilations of state guardianship laws."
Date:
July 22, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Audit: The United States Agency for International Development's Fiscal Year 2004 Management Representation Letter on Its Financial Statements
Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit the fiscal year 2004 CFS, we evaluated the Department of the Treasury's (Treasury) financial reporting procedures and related internal control over the process for compiling the CFS, including the management representation letter provided us by Treasury and OMB. Written representation letters from management, required by U.S. generally accepted government auditing standards, ordinarily confirm oral representations given to the auditor, indicate and document the continuing appropriateness of those representations, and reduce the possibility of a misunderstanding between management and the auditor. The purpose of this report is to communicate our observations on the United States Agency for International Development's (USAID) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by USAID are sufficient to help support …
Date:
July 22, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
DOD T&A System Controls: Military Leave Records and Approval of Leave Requests
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the internal control requirements in Title 6, "Pay, Leave, and Allowances of the GAO Policy and Procedures Manual for Guidance of Federal Agencies" as they relate to the Air Force's Air Mobility Command's employee time and attendance (T&A) system, focusing on whether: (1) military leave records must be maintained in paper form containing handwritten signatures; and (2) it is permissible to have the supervisor approve staff leave requests on the Air Force's proposed T&A system by using an user identification code or a password in lieu of the electronic signature required in Title 6."
Date:
September 22, 1999
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Department of Education's Update of the State and Other Tax Allowance for Student Aid Award Year 2005-2006
Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a Congressional request concerning our January 21, 2005, report Student Financial Aid: Need Determination Could Be Enhanced through Improvements in Education's Estimate of Applicants' State Tax Payments (GAO-05-105). The Department of Education (Education) proposed an update to the state and other tax allowance, a part of the federal need analysis for student financial aid. Most federal aid, including Pell Grants and student loans, and some state and institutional aid are awarded based on a student's cost of attendance less the student's and/or family's ability to pay these costs--known as the expected family contribution (EFC). The allowance, which accounts for the amount of state and other nonfederal taxes paid by students and families, effectively reduces the EFC. Education proposed to update the allowance on the basis of information compiled by the Internal Revenue Service's Statistics of Income (SOI) Division, specifically state and other taxes paid by taxpayers and reported on their federal income tax returns for tax year 2000. Our January 2005 report discussed (1) the factors that had affected the updating of the tax data on which the allowance is based, (2) the effects …
Date:
March 22, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Border Security: State Department Should Plan for Potentially Significant Staffing and Facilities Shortfalls Caused by Changes in the Visa Waiver Program
A letter report issued by the Government Accountability Office with an abstract that begins "Under the Visa Waiver Program (VWP), citizens from 27 countries can travel to the United States visa free. Terrorism concerns involving VWP country citizens have led some to suggest eliminating or suspending the program, while the executive branch is considering adding countries to it. Legislation passed in 2007 led the Department of Homeland Security (DHS) to develop its Electronic System for Travel Authorization (ESTA), to screen VWP country citizens before they travel to the United States; if found ineligible, travelers will need to apply for a visa. GAO reviewed how (1) program elimination or suspension, (2) program expansion, and (3) ESTA could affect visa demand, resource needs, and revenues. We collected traveler, staffing, facilities, and cost data from the Department of State (State), DHS, and embassy officials and developed estimates related to the three scenarios above."
Date:
May 22, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Skilled Nursing Facilities: Services Excluded From Medicare's Daily Rate Need to be Reevaluated
A letter report issued by the General Accounting Office with an abstract that begins "Congress and the Health Care Financing Administration recognized that certain services needed to be excluded from the skilled nursing facility (SNF) prospective payment system (PPS) rate to help ensure beneficiary access to appropriate care and to financially protect the SNFs that take care of high-cost patients. The criteria used to identify services--high cost, infrequently provided during a SNF stay and likely to be overprovided--and the services currently excluded appear reasonable. Even so, questions remain about whether beneficiaries have appropriate access to services that are covered in the rate or whether additional services should have been excluded. A second concern is that Medicare coverage for excluded facility services has been shifted from part A to part B, which will increase beneficiary liability. and program spending might increase because certain services are excluded only when provided in hospital settings, thus discouraging the use of less expensive, clinically appropriate sites of service. Finally, excluding services from the PPS rate when they are provided in emergency rooms may lead to overuse of emergency rooms, unnecessarily increasing Medicare spending. The Centers for Medicare and Medicare Services (CMS) does not plan to …
Date:
August 22, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Aviation Security: Registered Traveler Program Policy and Implementation Issues
A letter report issued by the General Accounting Office with an abstract that begins "The aviation industry and business traveler groups have proposed the registered traveler concept as a way to reduce long waits in airport security lines caused by heightened security screening measures implemented after the September 11 terrorist attacks. In addition, aviation security experts have advocated this concept as a way to better target security resources to those travelers who might pose greater security risks. The Aviation and Transportation Security Act of November 2001 allows the Transportation Security Administration (TSA) to consider developing a registered traveler program as a way to address these two issues. GAO completed this review to inform Congress and TSA of policy and implementation issues related to the concept of a registered traveler program."
Date:
November 22, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Direct-To-Consumer Genetic Tests: Misleading Test Results Are Further Complicated by Deceptive Marketing and Other Questionable Practices
Testimony issued by the Government Accountability Office with an abstract that begins "In 2006, GAO investigated companies selling direct-to-consumer (DTC) genetic tests and testified that these companies made medically unproven disease predictions. Although new companies have since been touted as being more reputable--Time named one company's test 2008's "invention of the year"--experts remain concerned that the test results mislead consumers. GAO was asked to investigate DTC genetic tests currently on the market and the advertising methods used to sell these tests. GAO purchased 10 tests each from four companies, for $299 to $999 per test. GAO then selected five donors and sent two DNA samples from each donor to each company: one using factual information about the donor and one using fictitious information, such as incorrect age and race or ethnicity. After comparing risk predictions that the donors received for 15 diseases, GAO made undercover calls to the companies seeking health advice. GAO did not conduct a scientific study but instead documented observations that could be made by any consumer. To assess whether the tests provided any medically useful information, GAO consulted with genetics experts. GAO also interviewed representatives from each company. To investigate advertising methods, GAO made undercover contact …
Date:
July 22, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Empowerment Zone and Enterprise Community Program: Improvements Occurred in Communities, but the Effect of the Program Is Unclear
A letter report issued by the Government Accountability Office with an abstract that begins "The Empowerment Zone/Enterprise Community (EZ/EC) program is one of the most recent large-scale federal effort intended to revitalize impoverished urban and rural communities. There have been three rounds of EZs and two rounds of ECs, all of which are scheduled to end no later than December 2009. The Community Renewal Tax Relief Act of 2000 mandated that GAO audit and report in 2004, 2007, and 2010 on the EZ/EC program and its effect on poverty, unemployment, and economic growth. This report, which focuses on the first round of the program starting in 1994, discusses program implementation; program oversight; data available on the use of program tax benefits; and the program's effect on poverty, unemployment, and economic growth. In conducting this work, GAO made site visits to all Round I EZs, conducted an e-mail survey of 60 Round I ECs, and used several statistical methods to analyze program effects."
Date:
September 22, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
High-Risk Series: An Update
A letter report issued by the Government Accountability Office with an abstract that begins "The federal government is the world's largest and most complex entity, with about $3 trillion in outlays in fiscal year 2008 funding a broad array of programs and operations. GAO's biennial reports on high-risk areas, done since 1990, are meant to bring focus to specific areas needing added attention. Areas are identified, in some cases, as high risk due to their greater vulnerabilities to fraud, waste, abuse, and mismanagement. GAO also identifies high-risk areas needing broad-based transformation to address major economy, efficiency, or effectiveness challenges. In this 2009 update for the 111th Congress, GAO presents the status of high-risk areas listed in 2007 and identifies new high-risk areas warranting attention by Congress and the executive branch. Solutions to high-risk problems offer the potential to save billions of dollars, dramatically improve service to the public, strengthen confidence and trust in the performance and accountability of the U.S. government, and ensure the ability of government to deliver on its promises."
Date:
January 22, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Credit Reform: Improving Rural Development's Credit Program Cost Estimates
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on the Department of Agriculture's (USDA) Rural Development (RD) mission area's progress in improving its credit program cost estimates."
Date:
August 22, 2000
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Wildlife Refuges: Changes in Funding, Staffing, and Other Factors Create Concerns about Future Sustainability
A letter report issued by the Government Accountability Office with an abstract that begins "The National Wildlife Refuge System, which is administered by the Fish and Wildlife Service in the Department of the Interior, comprises 585 refuges on more than 96 million acres of land and water that preserve habitat for waterfowl and other migratory birds, threatened and endangered species, and other wildlife. Refuges also provide wildlife-related activities such as hunting and fishing to nearly 40 million visitors every year. GAO was asked to (1) describe changing factors that the refuge system experienced from fiscal years 2002 through 2007, including funding and staffing changes, and (2) examine how habitat management and visitor services changed during this period. We surveyed all refuges; visited 19 refuges in 4 regions; and interviewed refuge, regional, and national officials. In commenting on a draft of this report, the Department of the Interior made technical comments that we have incorporated as appropriate. GAO is not making recommendations in this report."
Date:
September 22, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Energy Management: Agencies Are Acquiring Alternative Fuel Vehicles but Face Challenges in Meeting Other Fleet Objectives
Correspondence issued by the Government Accountability Office with an abstract that begins "Congress and the administration set forth energy objectives for federal fleets with 20 or more vehicles. Agencies are to (1) acquire alternative fuel vehicles (AFV) as 75 percent of all new light-duty vehicle acquisitions; (2) use only alternative fuel in AFVs, unless granted a waiver; (3) increase overall alternative fuel use by 10 percent annually; (4) reduce petroleum consumption by 2 percent annually through 2015; and (5) purchase plug-in hybrid electric vehicles when available and at a reasonable cost. The first two objectives are requirements in the Energy Policy Acts (EPAct) of 1992 and 2005. The last three are goals set by Executive Order 13423. GAO was asked to determine agencies' compliance with these objectives for fiscal year 2007 and how agencies are poised to meet them in the future. GAO obtained and analyzed information from the Department of Energy's (DOE) automotive database and other sources and interviewed agency officials."
Date:
October 22, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
DOD Business Systems Modernization: Long-Standing Weaknesses in Enterprise Architecture Development Need to Be Addressed
A letter report issued by the Government Accountability Office with an abstract that begins "The Ronald W. Reagan National Defense Authorization Act for Fiscal Year 2005 directed the Department of Defense (DOD) to develop, by September 2005, a well-defined business enterprise architecture (BEA) and a transition plan. GAO has made numerous recommendations to assist the department in successfully doing so. As part of ongoing monitoring of the architecture, GAO assessed whether the department had (1) established an effective governance structure; (2) developed program plans, including supporting workforce plans; (3) performed effective configuration management; (4) developed well-defined BEA products; and (5) addressed GAO's other recommendations."
Date:
July 22, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Management: Improvements Needed in National Flood Insurance Program's Financial Controls and Oversight
A letter report issued by the Government Accountability Office with an abstract that begins "Due to the federal government's role as guarantor, floods impose an enormous potential financial burden on the federal government. Consequently, decision makers at the Department of Homeland Security (DHS), the Federal Emergency Management Agency (FEMA), and the Congress need accurate and timely financial information to assess the effectiveness of the National Flood Insurance Program (NFIP). This report assesses whether controls in place during the 2005 to 2007 time frame were effective and whether actions to improve controls are likely to address identified weaknesses. The Government Accountability Office (GAO) reviewed and analyzed FEMA/NFIP guidance, data, and financial reports, reviewed prior audit reports, interviewed FEMA officials and contractors, and selected a sample of claim losses paid to determine whether claim files contained key documents."
Date:
December 22, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Natural Hazard Mitigation and Insurance: The United States and Selected Countries Have Similar Natural Hazard Mitigation Policies but Different Insurance Approaches
Correspondence issued by the Government Accountability Office with an abstract that begins "Natural hazards adversely affect hundreds of thousands of people worldwide each year and cause extensive property damage. In 2007, a year that was not considered an exceptional one for natural hazards, natural hazards caused an estimated 14,600 deaths and $70 billion in property losses. For that year, the insurance industry covered $23.3 billion in losses. In catastrophic loss years, such as 2005--the year that saw Hurricane Katrina--losses can be far greater. Scientific assessments indicate that climate change is expected to alter the frequency and severity of natural hazard events, and as a result, losses can be expected to climb. Given this scenario, examining policies that are used in other countries to reduce the loss of life and property caused by natural hazard events and examining insurance approaches that provide coverage for natural hazard losses can help identify practices in both areas that could benefit the United States. Similarly, given the ongoing challenges facing the United States, international cooperative efforts may provide instructive examples of risk management and disaster reduction. Because of Congressional interest in these areas, GAO was asked to (1) identify policies used by other countries to …
Date:
December 22, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Contract Management: Service Contract Approach to Aircraft Simulator Training Has Room for Improvement
A letter report issued by the Government Accountability Office with an abstract that begins "The Air Force has turned to service contracts for the F-15C, F-16, Airborne Warning and Control System, and F-15E, and the Army has done the same for helicopter simulator training at its Flight School XXI. The contractors own, operate, and maintain the simulator hardware and software. The military services rely on industry to capitalize the required up-front investment, with the understanding that the contractors will amortize this investment by selling training services by the hour. GAO was asked to address (1) the factors that led the Air Force and Army to acquire simulator training as a service and whether the decision to use this approach was adequately supported; (2) whether implementation of the approach has resulted in the planned number of simulator training sites being activated; and (3) whether the Air Force and Army are effectively tracking the return on their expenditure of taxpayer dollars. GAO makes recommendations to the Secretary of Defense intended to improve management and oversight of these service contracts to help ensure that the best approach is used to provide the war-fighter with needed training. In written comments on a draft of …
Date:
September 22, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Securities and Exchange Commission: Information on Fair Fund Collections and Distributions
Correspondence issued by the Government Accountability Office with an abstract that begins "The Securities and Exchange Commission's (SEC) primary mission is to protect investors and maintain the integrity of securities markets. As a part of its responsibility to protect investors, SEC seeks to ensure that individuals who violate federal securities laws and regulations take responsibility for their misdeeds. Specifically, when individuals or firms are found to have violated securities laws, SEC may order civil monetary penalties and seek ill-gotten financial gains, or disgorgement, from the violators. For its enforcement actions to be successful, SEC must have a collection and distribution program for both civil monetary penalties and disgorgement that functions effectively. In 2002, Congress passed the Sarbanes-Oxley Act to address corporate malfeasance and restore investor confidence in the U.S. securities markets. This legislation established numerous reforms to increase investor protection, including Section 308(a), the Federal Account for Investor Restitution provision, commonly known as the Fair Fund provision. This provision allows SEC to combine civil monetary penalties and other donations to disgorgement funds for the benefit of investors who suffer losses resulting from fraud or other securities violations. Fair Funds may be created through either SEC administrative proceedings or litigation in …
Date:
April 22, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Financial Audit: The Federal Communications Commission's Fiscal Year 2004 Management Representation Letter on Its Financial Statements
Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit the fiscal year 2004 CFS, we evaluated the Department of the Treasury's (Treasury) financial reporting procedures and related internal control over the process for compiling the CFS, including the management representation letter provided us by Treasury and OMB. Written representation letters from management, required by U.S. generally accepted government auditing standards, ordinarily confirm oral representations given to the auditor, indicate and document the continuing appropriateness of those representations, and reduce the possibility of a misunderstanding between management and the auditor. The purpose of this report is to communicate our observations on the Federal Communications Commission's (FCC) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by FCC are sufficient to help support Treasury and OMB's …
Date:
July 22, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Prescription Pain Reliever Abuse: Agencies Have Begun Coordinating Education Efforts, but Need to Assess Effectiveness
A letter report issued by the Government Accountability Office with an abstract that begins "Key measures of prescription pain reliever abuse and misuse increased from 2003 to 2009. The largest increases were in measures of adverse health consequences such as emergency department visits, substance abuse treatment admissions, and unintentional overdose deaths, though increases were not consistent across all measures. Federal officials suggested that increasing availability of prescription pain relievers and high-risk behaviors by those who abuse or misuse the drugs, such as combining prescription pain relievers with other drugs or alcohol, likely contributed to the rise in adverse health consequences, though data about the reasons for the increases are limited."
Date:
December 22, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
VA National Initiatives and Local Programs that Address Education and Support for Families of Returning Veterans
Correspondence issued by the Government Accountability Office with an abstract that begins "As the military operations in Afghanistan and Iraq--known as Operation Enduring Freedom (OEF) and Operation Iraqi Freedom (OIF), respectively--have progressed, increasing numbers of OEF/OIF servicemembers have transitioned to veteran status and have begun receiving care from the Department of Veterans Affairs (VA). VA data show that as of March 2008, over 868,000 OEF/OIF servicemembers, including National Guard and Reserve members, had left active duty and become eligible for VA health care, and over 340,000-- about 40 percent--had accessed VA health care services. Returning OEF/OIF veterans may have a range of health care needs, such as treatment for mental health conditions like posttraumatic stress disorder (PTSD), treatment for traumatic brain injury (TBI) or other injuries, or counseling to address difficulties readjusting from wartime military service to civilian life. Family members can play an important role in helping and supporting OEF/OIF veterans. For example, family members may notice symptoms the veteran has, such as anxiety or difficulty sleeping, and encourage the veteran to seek care. They may also help the veteran identify health care services and ensure that the veteran receives needed services. Family members may also provide emotional support--such …
Date:
October 22, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Homeland Security First Responder Grants: Cash Management Improvement Act Exemption and Cash Advance Funding Require Additional DHS Oversight
A letter report issued by the Government Accountability Office with an abstract that begins "A key provision of the Cash Management Improvement Act (CMIA) of 1990 (P.L. 101-453), as amended, requires the federal government and the states to minimize the time between transfer of federal funds and payments made by states for federal grant program purposes. Concerns were expressed by representatives of local government subgrantees that more flexibility was needed in the receipt of federal funding for first responders. Congress exempted certain first responder grants from this CMIA provision in the Department of Homeland Security's (DHS) fiscal years 2005 and 2006 appropriations acts. Under the exemption, grantees can receive cash advance funding and hold such funds for extended periods of time prior to payment. GAO was asked to (1) assess whether this CMIA provision, prior to its exemption in fiscal year 2005, had prevented DHS grant recipients from receiving first responder grant funds when such funds were needed; and (2) identify any key fiscal and accountability implications of the exemption."
Date:
December 22, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
DOD's Overseas Infrastructure Master Plans Continue to Evolve
Correspondence issued by the Government Accountability Office with an abstract that begins "In 2004, President Bush announced what was described as the most comprehensive restructuring of U.S. military forces overseas since the end of the Korean War. Soon thereafter, the Department of Defense (DOD) issued a report titled Strengthening U.S. Global Defense Posture. This report defined the key tenets of the integrated global presence and basing strategy, which outlines troop and basing adjustments overseas. Although the strategy is intended to make the overseas posture of the United States more flexible and efficient, it will require new facilities costing billions of dollars, some of the cost to be borne by the United States and some by other nations. As plans for overseas basing began to emerge, the Senate Appropriations Committee expressed concern about the use of military construction funds for projects at overseas bases that may soon be obsolete or closed because of changes being considered by DOD and the military services. Accordingly, the Senate report accompanying the fiscal year 2004 military construction appropriation bill directed DOD to prepare detailed, comprehensive master plans for changing infrastructure requirements at U.S. military facilities in each of the overseas regional commands. The Senate report …
Date:
August 22, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Financial Regulation: Clearer Goals and Reporting Requirements Could Enhance Efforts by CFTC and SEC to Harmonize Their Regulatory Approaches
A letter report issued by the Government Accountability Office with an abstract that begins "The conference report accompanying the Consolidated Appropriations Act of 2010 directed GAO to assess the joint report of the (SEC) and the Commodity Futures Trading Commission (CFTC) on harmonization of their regulatory approaches. In October 2009, CFTC and SEC issued this report in response to the Department of the Treasury's recommendation that the two agencies assess conflicts in their rules and statutes with respect to similar financial instruments. GAO's objectives were to review (1) how CFTC and SEC identified and assessed harmonization opportunities, (2) the agencies' progress toward implementing the joint report's recommendations, and (3) additional steps the agencies could take to reduce inconsistencies and overlap in their oversight. To meet these objectives, GAO reviewed the joint report and related documentation, interviewed agency officials, and obtained and analyzed written comments on the report from market participants."
Date:
April 22, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library