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1,169 Matching Results
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Federal Financial Reporting: An Overview
This report discusses the federal financial reporting -- defined here as the process of recording retrospective executive department-level financial and performance information -- may provide both a snapshot of the government's financial health at a given moment in time, as well as an accounting of its financial performance over a given time frame.
Date:
October 22, 2013
Creator:
Hatch, Garrett
Object Type:
Report
System:
The UNT Digital Library
Pay Equity: Legislative and Legal Developments
This report discusses pay equity litigation, including Wal-Mart Stores v. Dukes, a case in which the Supreme Court rejected class action status for current and former female Wal-Mart employees who allege that the company has engaged in pay discrimination.
Date:
November 22, 2013
Creator:
Collins, Benjamin & Feder, Jody
Object Type:
Report
System:
The UNT Digital Library
U.S. Trade Deficit and the Impact of Changing Oil Prices
This report provides an estimate of the initial impact of the changing oil prices on the nation's merchandise trade balance.
Date:
November 22, 2013
Creator:
Jackson, James K.
Object Type:
Report
System:
The UNT Digital Library
National Preparedness: Improvements Needed for Measuring Awardee Performance in Meeting Medical and Public Health Preparedness Goals
A letter report issued by the Government Accountability Office with an abstract that begins "Available measures and awardee data provide some evidence that Hospital Preparedness Program (HPP) awardees have generally made progress in carrying out activities to achieve medical preparedness goals; however, the Department of Health and Human Services (HHS) Office of the Assistant Secretary for Preparedness and Response (ASPR) lacked a comprehensive performance management system to fully assess awardee progress. According to prior GAO work and the GPRA Modernization Act of 2010 (GPRAMA), successful performance measurement systems should include a select set of performance measures tied to realistically achievable targets with clearly defined milestones. GAO's analysis of ASPR data showed general progress. For example, the percentage of all 62 awardees' participating hospitals with medical evacuation and shelter-in-place plans increased from 79.9 percent to 88.3 percent from fiscal year 2007 to fiscal year 2011. However, while ASPR collected data on a range of activities, it did not have consistent performance measures and targets in place across this entire period. Beginning with fiscal year 2012, ASPR developed new provisional performance measures for the eight new capabilities that awardees are to use for HPP planning for the next 5 years and set …
Date:
March 22, 2013
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
The Federal Food Safety System: A Primer
The combined efforts of the food industry and the regulatory agencies often are credited with making the U.S. food supply among the safest in the world. Nonetheless, many food-related health issues persist. At issue is whether the current U.S. regulatory system has the resources and structural organization to protect consumers from these dangers. Also at issue is whether the federal food safety laws themselves, first enacted in the early 1900s, have kept pace with the significant changes that have occurred in the food production, processing, and marketing sectors since then.
Date:
September 22, 2010
Creator:
Johnson, Renée
Object Type:
Report
System:
The UNT Digital Library
Army Working Capital Fund: Army Faces Challenges in Managing Working Capital Fund Cash Balance during Wartime Environment
A letter report issued by the Government Accountability Office with an abstract that begins "The Army Working Capital Fund (AWCF) collected over $16 billion for goods and services provided to customers in fiscal year 2009. Cash generated from sales is used by AWCF to cover its expenses such as paying employees. In light of the Army's changing role in the Middle East, GAO was asked to determine whether (1) AWCF's monthly cash balances fell within the Department of Defense's (DOD) cash requirements for fiscal years 2000 through 2009, (2) the cash transfers resulted in AWCF's monthly cash balances falling below the minimum amount required by DOD, and (3) the AWCF's projected monthly cash balances are expected to fall below DOD's minimum cash requirement for fiscal years 2010 and 2011 and actions the Army can take to manage those balances. To address these objectives, GAO (1) reviewed relevant DOD guidance, (2) obtained and analyzed AWCF budget and accounting reports containing cash information, and (3) interviewed DOD and Army officials."
Date:
June 22, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Integration of Current Implementation Efforts with Long-term Planning for the Next Generation Air Transportation System
Correspondence issued by the Government Accountability Office with an abstract that begins "The Federal Aviation Administration (FAA) is the lead implementer and planner for the Next Generation Air Transportation System (NextGen)--an ambitious, multiyear, multibillion-dollar overhaul of systems, procedures, aircraft performance capabilities, and supporting infrastructure that will create an air transportation system that uses satellite-based surveillance and navigation and network-centric operations. NextGen was designed as an interagency effort to leverage expertise and funding throughout the federal government. The Senior Policy Committee--the overall governing body for NextGen, chaired by the Secretary of Transportation--consists ocabinet-level officials from each of the partner agencies. The initial planning for NextGen, which began with Vision 100 in 2003 and was carried out by the Joint Planning and Development Office (JPDO) within FAA, focused on improvements to the air transportation system that would be implemented through 2025. JPDO produced three key planning documents--a Concept of Operations, a NextGen Enterprise Architecture, and an Integrated Work Plan (IWP). Recently, FAA has shifted its focus from the longer term (i.e., beyond 2018) and emphasized improvements that can be implemented in the near term and midterm (2010 through 2018). The shift responds, in part, to concerns expressed by stakeholders and Members of …
Date:
November 22, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Veterans Affairs: Health Care and Benefits for Veterans Exposed to Agent Orange
This report provides an overview of health care services and disability compensation benefits available to Vietnam veterans, Children of Vietnam Era veterans, and non-Vietnam veterans exposed to herbicides. This is followed by a discussion of litigation pertaining to Navy veterans of the Vietnam Era who served offshore and were never physically present on Vietnamese soil. The report concludes with a discussion of epidemiologic research conducted to study the health effects of Agent Orange and dioxin exposure on Vietnam veterans.
Date:
September 22, 2010
Creator:
Panangala, Sidath Viranga & Weimer, Douglas Reid
Object Type:
Report
System:
The UNT Digital Library
Border Security: Additional Steps Needed to Ensure That Officers Are Fully Trained
A letter report issued by the Government Accountability Office with an abstract that begins "CBP revised its training program for newly hired CBP officers in accordance with its own training development standards. Consistent with these standards, CBP convened a team of subject-matter experts to identify and rank the tasks that new CBP officers are expected to perform. As a result, the new curriculum was designed to produce a professional law enforcement officer capable of protecting the homeland from terrorist, criminal, biological and agricultural threats. In addition, the curriculum stated that the CBP officer is to draw conclusions and take appropriate action to identify behavioral indicators displayed by criminals, effectively interview travelers to identify potential threats, identify fraudulent documents, and use technology in support of the inspection process."
Date:
December 22, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Whistleblower Protection: Actions Needed to Improve DOD's Military Whistleblower Reprisal Program
A letter report issued by the Government Accountability Office with an abstract that begins "DODIG has taken multiple steps, in collaboration with the service IGs in some instances, to improve DOD’s ability to process military whistleblower reprisal cases in a timely manner. Timeliness is important to ensure the reliability of evidence and appropriate resolution of reprisal allegations. However, DODIG has generally not met statutory requirements to report on investigations within 180 days, or to provide alternative notification. DODIG has undertaken efforts to improve timeliness by, for example, eliminating a time-consuming phase of its investigative process. However, DOD’s efforts are hampered by unreliable and incomplete data. For instance, GAO found that DODIG has not consistently or accurately recorded key dates to track how long investigations take to complete. Without key timeliness data, DODIG may have difficulty in identifying process areas requiring improvement and evaluating the impact of reforms. Further, the absence of this information limits congressional decision makers’ ability to provide oversight of DOD’s whistleblower reprisal investigative program."
Date:
February 22, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
NASA: Medium Launch Transition Strategy Leverages Ongoing Investments but Is Not Without Risk
A letter report issued by the Government Accountability Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) has long relied on the Delta II medium class launch vehicle to launch science missions. Delta II, however, is no longer in production, and no other vehicle in the relative cost and performance range is currently certified for NASA use. Thus, NASA faces a potential gap in the availability of medium class launch vehicles that could cause design challenges, delays, or funding issues. GAO was asked to assess (1) NASA's and the Delta II contractor's, steps to ensure resources (budget, workforce, and facilities) are available to support safe Delta II operations through the last planned NASA flight in 2011; (2) NASA's plans and contingencies for ensuring a smooth transition from current small and medium class launch vehicles to other launch vehicles for future science missions; (3) the risks associated with NASA's planned approach to fill the medium launch capability gap; and (4) technical and programmatic implications to science missions if NASA commits to new launch vehicles before they are certified and proven. GAO identified and assessed transition plans and mitigation activities and interviewed responsible NASA and government officials."
Date:
November 22, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Immigration Benefits: Consistent Adherence to DHS's Acquisition Policy Could Help Improve Transformation Program Outcomes
A letter report issued by the Government Accountability Office with an abstract that begins "Each year, the Department of Homeland Security's (DHS) U.S. Citizenship and Immigration Services (USCIS) processes millions of applications for immigration benefits using a paper-based process. In 2005, USCIS embarked on a major, multiyear program to transform its process to a system that is to incorporate electronic application filing, adjudication, and case management. In 2007, GAO reported that USCIS was in the early stages of the Transformation Program and that USCIS's plans partially or fully met key practices. In 2008, USCIS contracted with a solutions architect to help develop the new system. As requested, GAO evaluated the extent to which USCIS has followed DHS acquisition policy in developing and managing the Transformation Program. GAO reviewed DHS acquisition management policies and guidance; analyzed transformation program planning and implementation documents such as operational requirements; compared schedule and cost information with GAO best practice guidance; and interviewed USCIS officials.."
Date:
November 22, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Public Transit Security Information Sharing: DHS Could Improve Information Sharing through Streamlining and Increased Outreach
A letter report issued by the Government Accountability Office with an abstract that begins "The Transportation Security Administration (TSA), in the Department of Homeland Security (DHS), is committed to sharing information with public transit agencies. The Implementing Recommendations of the 9/11 Commission Act directed GAO to report on public transit information sharing. This report describes (1) the primary mechanisms used to share security information with public transit agencies; and evaluates (2) public transit agencies' satisfaction with federal efforts to share security-related information (e.g., security threats) and opportunities to improve these efforts; and (3) the extent to which DHS has identified goals and measures for sharing information. GAO surveyed 96 of the 694 U.S. public transit agencies based on 2008 ridership and received 80 responses. The 96 public transit agencies surveyed represent about 91 percent of total 2008 ridership. GAO also reviewed documents, such as DHS's Information Sharing Strategy, and interviewed agency officials."
Date:
September 22, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Warfighter Support: DOD Needs Strategic Outcome-Related Goals and Visibility over Its Counter-IED Efforts
A letter report issued by the Government Accountability Office with an abstract that begins "As the responsible DOD agency for leading, advocating, and coordinating all DOD efforts to defeat improvised explosive devices (IED) the Joint IED Defeat Organization (JIEDDO) was directed to develop DOD’s counter-IED strategic plan in February 2006 under DOD Directive 2000.19E. As previously recommended by GAO, JIEDDO has made several attempts to develop such a plan, but its strategic-planning actions have not followed leading strategic-management practices or have since been discontinued. For example, JIEDDO’s 2007 strategic plan did not contain a means of measuring its performance outcomes—a leading strategic-management practice. In addition, JIEDDO’s 2009–2010 strategic plan contained performance measures, but JIEDDO discontinued using these measures because it later determined that the measures were not relevant to the organization’s goals. Although DOD tasked JIEDDO to develop its counter-IED strategic plan, DOD has not translated DOD’s counter-IED general mission objective of eliminating IEDs as a weapon of strategic influence into actionable goals and objectives. JIEDDO issued a new counter-IED strategic plan in January 2012; however, the new plan does not apply to all other counter-IED efforts departmentwide, only to those managed by JIEDDO. Consequently, JIEDDO’s new strategic plan alone …
Date:
February 22, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Medicare Secondary Payer: Process for Situations Involving Non-Group Health Plans
Testimony issued by the Government Accountability Office with an abstract that begins "The Centers for Medicare & Medicaid Services (CMS) is responsible for protecting the Medicare program's fiscal integrity and ensuring that it pays only for those services that are its responsibility. Medicare Secondary Payer (MSP) provisions make Medicare a secondary payer to certain group health plans (GHP) and non-group health plans (NGHP), which include auto or other liability insurance, no-fault insurance, and workers' compensation plans. CMS has the right to recover Medicare payments made that should have been the responsibility of another payer, but CMS has not always been aware of these MSP situations. In 2007, Congress added mandatory reporting requirements for GHPs and NGHPs that should enable CMS to be aware of MSP situations. CMS reports that mandatory reporting was pushed back from 2009 to 2011 for some NGHPs and from 2009 to 2012 for others, in part due to concerns raised by the industry. GAO was asked to present background information about the MSP process as it pertains to NGHPs. To do this work, GAO reviewed relevant CMS documentation, including MSP regulations, manuals, and user guides, and conducted an interview with CMS related to mandatory reporting and …
Date:
June 22, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Debt Limit: Delays Create Debt Management Challenges and Increase Uncertainty in the Treasury Market
A letter report issued by the Government Accountability Office with an abstract that begins "GAO has prepared this report to assist Congress in identifying and addressing debt management challenges. Since 1995, the statutory debt limit has been increased 12 times to its current level of $14.294 trillion. The Department of the Treasury (Treasury) recently notified Congress that the current debt limit could be reached as early as April 5, 2011, and the Congressional Budget Office (CBO) projects that under current law debt subject to the limit will exceed $25 trillion in 2021. This report (1) describes the actions that Treasury traditionally takes to manage debt near the limit, (2) analyzes the effects that approaching the debt limit has had on the market for Treasury securities, and (3) describes alternative mechanisms that would permit consideration of the link between policy decisions and the effect on debt when or before decisions are made. GAO analyzed Treasury and market data; interviewed Treasury officials, budget and legislative experts, and market participants; and reviewed practices in selected countries."
Date:
February 22, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
DOD Financial Management: The Army Faces Significant Challenges in Achieving Audit Readiness for Its Military Pay
A letter report issued by the Government Accountability Office with an abstract that begins "The Army could not readily identify the population of Army military payroll accounts given its existing procedures and systems. The Army and DFAS-IN did not have an effective, repeatable process for identifying the population of active duty payroll records. For example, it took 3 months and repeated attempts before DFAS-IN could provide a population of service members who received active duty Army military pay in fiscal year 2010. Further, because the Army does not have an integrated military personnel and payroll system, it was necessary to compare the payroll file to active Army personnel records. However, the Defense Manpower Data Center (DMDC), DOD’s central repository for information on DOD-affiliated personnel, did not have an effective process for comparing military pay account files with military personnel files to identify a valid population of military payroll transactions. It took DMDC over 2 months and labor-intensive research to compare and reconcile the total number of fiscal year 2010 active duty payroll accounts to its database of personnel files. DOD’s Financial Improvement and Audit Readiness (FIAR) Guidance states that identifying the population of transactions is a key task essential to …
Date:
March 22, 2012
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Davis-Bacon Act: Methodological Changes Needed to Improve Wage Survey
A letter report issued by the Government Accountability Office with an abstract that begins "Procedures for determining Davis-Bacon prevailing wage rates, which must be paid to workers on certain federally funded construction projects, and their vulnerability to the use of inaccurate data have long been an issue for Congress, employers, and workers. In this report, GAO examined (1) the extent to which the Department of Labor (Labor) has addressed concerns regarding the quality of the Davis-Bacon wage determination process, and (2) additional issues identified by stakeholders regarding the wage determination process. GAO interviewed Labor officials, representatives from contractor associations and unions, contractors, and researchers; conducted site visits to three Labor regional offices; and analyzed data from Labor's wage survey database."
Date:
March 22, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Unauthorized Alien Students: Issues and "DREAM Act" Legislation
Supporters of comprehensive immigration reform have urged the President and Congress to pursue reform legislation. While legislative action on comprehensive reform does not appear likely during the remainder of the 111th Congress, there may be an effort to enact a measure, commonly referred to as the "DREAM Act," to enable certain unauthorized alien students to legalize their status. Multiple bills have been introduced in recent Congresses to address the unauthorized student population. This report discusses the DREAM Act, the topic of unauthorized alien students in general, and other related legislation.
Date:
September 22, 2010
Creator:
Bruno, Andorra
Object Type:
Report
System:
The UNT Digital Library
Securities and Exchange Commission: Action Needed to Improve Rating Agency Registration Program and Performance-Related Disclosures
A letter report issued by the Government Accountability Office with an abstract that begins "In 2006, Congress passed the Credit Rating Agency Reform Act (Act), which intended to improve credit ratings by fostering accountability, transparency, and competition. The Act established Securities and Exchange Commission (SEC) oversight over Nationally Recognized Statistical Rating Organizations (NRSRO), which are credit rating agencies that are registered with SEC. The Act requires GAO to review the implementation of the Act. This report (1) discusses the Act's implementation; (2) evaluates NRSROs' performance-related disclosures; (3) evaluates removing NRSRO references from certain SEC rules; (4) evaluates the impact of the Act on competition; and (5) provides a framework for evaluating alternative models for compensating NRSROs. To address the mandate, GAO reviewed SEC rules, examination guidance, completed examinations, and staff memoranda; analyzed required NRSRO disclosures and market share data; and interviewed SEC and NRSRO officials and market participants."
Date:
September 22, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Coast Guard Deepwater Acquisition Programs: Background, Oversight Issues, and Options for Congress
The term Deepwater refers to a collection of more than a dozen Coast Guard acquisition programs for replacing and modernizing the service's aging fleet of deepwater-capable ships and aircraft. Currently, there are plans to increase and enhance the Coast Guard's fleet through the Deepwater acquisition program. This report details the Coast Guard's budget requests and explains how the Coast Guard has improved its organization and management over the past several years.
Date:
October 22, 2010
Creator:
O'Rourke, Ronald
Object Type:
Report
System:
The UNT Digital Library
Disaster Response: Criteria for Developing and Validating Effective Response Plans
Testimony issued by the Government Accountability Office with an abstract that begins "Among the lessons learned from the aftermath of Hurricane Katrina was that effective disaster response requires planning followed by the execution of training and exercises to validate those plans. The Federal Emergency Management Agency (FEMA) is responsible for disaster response planning. This testimony focuses on (1) criteria for effective disaster response planning established in FEMA's National Response Framework, (2) additional guidance for disaster planning, (3) the status of disaster planning efforts, and (4) special circumstances in planning for oil spills. This testimony is based on prior GAO work on emergency planning and response, including GAO's April 2009 report on the FEMA efforts to lead the development of a national preparedness system. GAO reviewed the policies and plans that form the basis of the preparedness system. GAO did not assess any criteria used or the operational planning for the Deepwater Horizon response."
Date:
September 22, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Horse Welfare: Action Needed to Address Unintended Consequences from Cessation of Domestic Slaughter
A letter report issued by the Government Accountability Office with an abstract that begins "Since fiscal year 2006, Congress has annually prohibited the use of federal funds to inspect horses destined for food, effectively prohibiting domestic slaughter. The U.S. Department of Agriculture (USDA) is responsible for overseeing the welfare of horses transported for slaughter. Congress directed GAO to examine horse welfare since cessation of domestic slaughter in 2007. GAO examined (1) the effect on the U.S. horse market, if any, since cessation; (2) any impact of these market changes on horse welfare and on states, local governments, tribes, and animal welfare organizations; and (3) challenges, if any, to USDA's oversight of the transport and welfare of U.S. horses exported for slaughter. GAO analyzed horse price and shipping data, and interviewed officials from USDA, state and local governments, tribes, the livestock industry, and animal welfare organizations, and reviewed documents they provided.."
Date:
June 22, 2011
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
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