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Department of Homeland Security: Better Planning and Assessment Needed to Improve Outcomes for Complex Service Acquisitions (open access)

Department of Homeland Security: Better Planning and Assessment Needed to Improve Outcomes for Complex Service Acquisitions

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) has relied on service acquisitions to meet its expansive mission. In fiscal year 2006, DHS spent $12.7 billion to procure services. To improve service acquisition outcomes, federal procurement law establishes a preference for a performance-based approach, which focuses on developing measurable outcomes rather than prescribing how contractors should perform services. GAO was asked to (1) evaluate the implementation of a performance-based approach in the context of service acquisitions for major, complex investments, and (2) identify management challenges that may affect DHS's successful acquisitions for major investments, including those using a performance-based approach. GAO reviewed judgmentally selected contracts for eight major investments at three DHS components totaling $1.53 billion in fiscal years 2005 and 2006; prior GAO and DHS Inspector General reviews; management documents and plans; and related data, including 138 additional contracts for basic services."
Date: April 22, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Servicemember Reemployment: Agencies Are Generally Timely in Processing Redress Complaints, but Improvements Needed in Maintaining Data and Reporting (open access)

Servicemember Reemployment: Agencies Are Generally Timely in Processing Redress Complaints, but Improvements Needed in Maintaining Data and Reporting

A letter report issued by the Government Accountability Office with an abstract that begins "The Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) protects the employment and reemployment rights of individuals who leave their employment to perform uniformed service. Concerned with the timeliness of USERRA complaint processing and data reliability of agency reports, Congress imposed timeliness requirements for the Department of Labor (DOL), Department of Justice (DOJ), and Office of Special Counsel (OSC) under the Veterans' Benefits Improvement Act of 2008 (VBIA 2008) and required agencies to submit quarterly reports to Congress on the extent of their compliance with the requirements. As required by VBIA, this report assesses whether the agencies (1) met VBIA timeliness requirements for USERRA complaint processing, and (2) submitted reliable and timely quarterly reports. GAO analyzed data in each agency's USERRA database, and the extent to which those data were consistent with the quarterly reports."
Date: October 22, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: Joint Forces Command's Limited Acquisition Authority (open access)

Defense Acquisitions: Joint Forces Command's Limited Acquisition Authority

Correspondence issued by the Government Accountability Office with an abstract that begins "In recent years, Congress has expressed concern that urgent joint warfighting requirements are not always met in the most expeditious manner, particularly command and control and blue-force-tracking capabilities that reduce the chances of friendly-fire casualties. In the National Defense Authorization Act for Fiscal Year 2004 (P.L. 108-136), Congress gave the U.S. Joint Forces Command (JFCOM) Limited Acquisition Authority (LAA) to address these and other joint-warfighting challenges. LAA is an authority aimed at ensuring that measures to meet urgent, unanticipated joint warfighting needs are conceived, developed, and fielded in an expeditious manner. Enacted for a 3-year period, LAA will expire after September 30, 2006. The Act required GAO to determine the extent to which LAA has been used. Specifically, we focused on (1) how JFCOM used the authority during fiscal years 2004 and 2005, (2) the processes and procedures JFCOM developed to implement the authority, and (3) the challenges of implementing it. In covering these areas, we did not evaluate the quality of the projects undertaken or the value added of the equipment provided to the warfighter under LAA."
Date: November 22, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Federal Pensions: Judicial Survivors' Annuities System Costs for 2008 to 2010 (open access)

Federal Pensions: Judicial Survivors' Annuities System Costs for 2008 to 2010

A letter report issued by the Government Accountability Office with an abstract that begins "GAO found that for the 2008 to 2010 time frame covered by this review, the participating judges' share of normal cost was, on average, about 41 percent of the Judicial Survivors' Annuities System (JSAS) total normal costs, and the federal government's share of normal cost was about 59 percent of JSAS total normal costs. The federal government's share of JSAS normal costs increased over the years included in GAO's review, from approximately 53 percent in plan year 2008, to 61 percent in plan year 2009, and to approximately 64 percent in plan year 2010. The increase was a result of (1) less favorable actual economic and demographic outcomes over this period than predicted by the actuarial assumptions and (2) changes in actuarial assumptions regarding future economic and demographic outcomes."
Date: February 22, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: The Department of Housing and Urban Development's Fiscal Year 2004 Management Representation Letter on Its Financial Statements (open access)

Financial Audit: The Department of Housing and Urban 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 Department of Housing and Urban Development's (HUD) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by HUD are sufficient to help support …
Date: July 22, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Army and Marine Corps Training: Better Performance and Cost Data Needed to More Fully Assess Simulation-Based Efforts (open access)

Army and Marine Corps Training: Better Performance and Cost Data Needed to More Fully Assess Simulation-Based Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "Over the past several decades, the Army and Marine Corps have increased their use of simulation-based training--simulators and computer-based simulations. Historically, the aviation communities in both services have used simulators to train servicemembers in tasks such as takeoffs, and emergency procedures that could not be taught safely live. In contrast, the services' ground communities used limited simulations prior to 2000. However, advances in technology, and emerging conditions in Iraq and Afghanistan have led to increased use of simulation-based training in the ground forces. For example, in response to increases in vehicle rollovers, both services began using simulators to train servicemembers to safely evacuate vehicles. The services are also collaborating in the development of some simulation-based training devices. For instance, according to Marine Corps officials, the service reused 87 percent of the Army's Homestation Instrumentation Training System's components in its own training system, achieving about $11 million in cost avoidance and saving an estimated 7 years in fielding time. The services are also taking steps to better integrate live and simulation-based training, developing technical capabilities to connect previously incompatible simulation-based training devices. The Army's capability is now …
Date: August 22, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
National Preparedness: Countermeasures for Thermal Burns (open access)

National Preparedness: Countermeasures for Thermal Burns

Correspondence issued by the Government Accountability Office with an abstract that begins "The SNS contains supportive care items for thermal burns, such as bandages, pain medications, intravenous fluids, and topical antimicrobial cream needed for the immediate treatment of burn injuries to reduce the risk of infection and stabilize injured individuals. HHS officials told us that the goal of the SNS is to supplement state and local supplies used for immediate care in the initial response—identified as within 72 hours of sustaining injury. CDC compiled supplies needed for the immediate treatment of burn injuries into kits in 2002 and 2003, based on information provided at that time by burn experts about needed items. Because most medical countermeasures for thermal burns can be found in local hospitals, countermeasures in the SNS would be used to supplement local supplies and inventories, with kits deployed within 24 to 48 hours of notification. The SNS does not contain other countermeasures that may be available for both the immediate care and the longer-term treatment of burn injuries. However, HHS is currently considering whether to acquire some additional countermeasures, including those for longer-term treatment of burn injuries."
Date: February 22, 2012
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
DOD Financial Management: Weaknesses in Controls over the Use of Public Funds and Related Improper Payments (open access)

DOD Financial Management: Weaknesses in Controls over the Use of Public Funds and Related Improper Payments

A publication issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is required to design and implement effective internal controls, including controls over its use of public funds ("funds controls") and controls over its payment processes ("payment controls"). As a steward of the public's resources, DOD is responsible and accountable for (1) using public funds efficiently and effectively and for the purposes and within the time frames and amounts prescribed by law, (2) making payments to the right parties in the correct amount within allowable time frames and recouping any improper payments, and (3) accurately recording and reporting on its transactions and use of public funds. GAO's testimony focuses on (1) challenges DOD faces in its funds control, and their effect on the reliability of DOD's financial information, especially the budgetary information in DOD's Statement of Budgetary Resources and (2) weaknesses in DOD's payment controls that put the department at risk of making improper payments. This statement is based on our prior work and reports issued by the department's Inspector General (DOD IG). The panel requested that GAO provide its perspective on the status of DOD's process for identifying and reporting on improper …
Date: September 22, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Homeland Security: DHS Needs to Improve Ethics-Related Management Controls for the Science and Technology Directorate (open access)

Homeland Security: DHS Needs to Improve Ethics-Related Management Controls for the Science and Technology Directorate

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) Science and Technology (S&T) Directorate was established to focus on areas such as addressing countermeasures for biological threats. To do this, it hired experts from the national laboratories under the authority of the Intergovernmental Personnel Act (IPA). The Directorate is organized into portfolios, led by portfolio managers. Questions have been raised about potential conflicts of interest for these individuals, since a portion of the Directorate's research funds have gone to the national laboratories. GAO was asked to examine (1) the management controls established within the Directorate to help guard against conflicts of interest for IPA portfolio managers; and (2) the role of the IPA portfolio managers, particularly those from national laboratories, in determining where research and development projects were directed."
Date: December 22, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Indian Health Service: Updated Policies and Procedures and Increased Oversight Needed for Billings and Collections from Private Insurers (open access)

Indian Health Service: Updated Policies and Procedures and Increased Oversight Needed for Billings and Collections from Private Insurers

Correspondence issued by the Government Accountability Office with an abstract that begins "The Indian Health Service (IHS), an agency in the Department of Health and Human Services (HHS), provides health care services to American Indians and Alaskan Natives. For fiscal year 2009, Congress appropriated approximately $3.6 billion for health care services to be made available through IHS. The agency provides direct medical care, including primary care services, ancillary services, and some specialty services, through its network of facilities, including hospitals, health centers, and clinics. IHS also provides funding to direct care facilities that are operated by tribes. IHS headquarters oversees 12 area offices that cover 161 service units in 35 states. The Indian Health Care Improvement Act of 1976, as amended, authorizes IHS to collect reimbursement for services provided at IHS facilities from third-party insurers, including Medicare, the federal health insurance program for elderly and disabled individuals; Medicaid, a joint federal and state health financing program for certain low-income families and individuals; and private health insurers. IHS is allowed to retain funds collected from these insurers without a corresponding offset against its appropriations, so that all revenue collected by a facility remains with that facility, supplementing its appropriations. For fiscal …
Date: October 22, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Disaster Cost Estimates: FEMA Can Improve Its Learning from Past Experience and Management of Disaster-Related Resources (open access)

Disaster Cost Estimates: FEMA Can Improve Its Learning from Past Experience and Management of Disaster-Related Resources

A letter report issued by the Government Accountability Office with an abstract that begins "Public Law No. 110-28 directed GAO to review how the Federal Emergency Management Agency (FEMA) develops its disaster cost estimates. Accordingly, GAO addressed the following questions: (1) What is FEMA's process for developing and refining its cost estimates for any given disaster? (2) From 2000 through 2006, how close have cost estimates been to the actual costs for noncatastrophic (i.e., federal costs under $500 million) natural disasters? (3) What steps has FEMA taken to learn from past experience and improve its management of disaster-related resources and what other opportunities exist? To accomplish this, GAO reviewed relevant FEMA documents and interviewed key officials. GAO also obtained and analyzed disaster cost data and determined that they were sufficiently reliable for the purposes of this review."
Date: February 22, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal Real Property: DHS Has Made Progress, but Additional Actions Are Needed to Address Real Property Management and Security Challenges (open access)

Federal Real Property: DHS Has Made Progress, but Additional Actions Are Needed to Address Real Property Management and Security Challenges

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) has a large, diverse portfolio of property it uses to carry out its mission. GAO's objectives were to (1) describe DHS's real property portfolio; (2) determine what challenges, if any, DHS faces in managing real property and what actions it has taken in response to the administration's real property initiative; (3) determine what challenges DHS and the General Services Administration (GSA) face in consolidating DHS's Washington, D.C. headquarters; and (4) describe actions DHS has taken to help ensure the security of its facilities. GAO reviewed documents and interviewed officials from DHS, GSA, and other stakeholders, including the National Capital Planning Commission (NCPC) and the District of Columbia (D.C.)."
Date: June 22, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Pension Costs on DOD Contracts: Additional Guidance Needed to Ensure Costs Are Consistent and Reasonable (open access)

Pension Costs on DOD Contracts: Additional Guidance Needed to Ensure Costs Are Consistent and Reasonable

A letter report issued by the Government Accountability Office with an abstract that begins "Labor costs are included in the prices contractors negotiate with the Department of Defense (DOD), and include pension costs as these are a normal element of employee compensation. Contractors make two sets of calculations for their defined benefit pension plans, following two sets of standards: (1) Cost Accounting Standards (CAS), which determine how pension costs are allocated to government contracts; and (2) Employee Retirement Income Security Act of 1974 (ERISA), which establishes the minimum contribution required to fund plans. In 2008, revised ERISA rules altered the minimum funding requirements, causing CAS costs and ERISA contributions to diverge further apart. ERISA contributions have therefore greatly exceeded CAS pension costs reflected in contract prices. In December 2011, almost 4 years after ERISA changes took effect, the CAS Board, which is part of the Office of Management and Budget (OMB), made changes to CAS that harmonized them to ERISA in order to gradually reduce the difference between the two calculation methods."
Date: January 22, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Spectrum Management: Federal Relocation Costs and Auction Revenues (open access)

Spectrum Management: Federal Relocation Costs and Auction Revenues

A letter report issued by the Government Accountability Office with an abstract that begins ""
Date: May 22, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Hazardous Waste Cleanup: Observations on States' Role, Liabilities at DOD and Hardrock Mining Sites, and Litigation Issues (open access)

Hazardous Waste Cleanup: Observations on States' Role, Liabilities at DOD and Hardrock Mining Sites, and Litigation Issues

Testimony issued by the Government Accountability Office with an abstract that begins "States, in consultation with the Environmental Protection Agency (EPA), participate in the cleanup of hazardous waste sites in several ways. Under the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) of 1980, sites that meet certain risk thresholds are eligible for placement on the National Priorities List (NPL)--a list that includes some of the nation's most contaminated sites. In this context, states may notify EPA of potential hazardous waste sites, evaluate the health and environmental risks at sites being considered for the NPL, or oversee cleanups of NPL sites. In some cases, EPA may elect to defer sites that are eligible for the NPL to other federal or state cleanup programs. As GAO reported in April 2013, EPA had deferred to states the oversight of the cleanup of 47 percent of sites eligible for the NPL. GAO recommended that EPA provide guidance on the most common type of deferral to states, and EPA agreed with GAO's recommendation. In addition, 47 states have their own versions of the Superfund program."
Date: May 22, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Emergency Preparedness: Agencies Need Coordinated Guidance on Incorporating Telework into Emergency and Continuity Planning (open access)

Emergency Preparedness: Agencies Need Coordinated Guidance on Incorporating Telework into Emergency and Continuity Planning

A letter report issued by the Government Accountability Office with an abstract that begins "When historic snowstorms forced lengthy closings of federal offices in the National Capital Region in 2010, thousands of employees continued to work from their homes, making clear the potential of telework in mitigating the effects of emergencies. GAO was asked to (1) describe the guidance lead agencies have issued pertaining to the use of telework during emergencies; (2) describe Office of Personnel Management (OPM) and other assessments related to agencies' incorporation of telework into emergency or continuity planning, and the extent to which the lead agencies have provided definitions and practices to support agency planning; and (3) assess the extent to which OPM and the Federal Emergency Management Agency (FEMA) coordinated with other agencies on recent guidance documents. To address these objectives, GAO reviewed relevant statutes, regulations, guidance documents, and OPM's telework survey methodology, and interviewed key officials of agencies providing telework and telework-related emergency guidance."
Date: July 22, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Social Security Reform: Greater Transparency Needed about Potential General Revenue Financing (open access)

Social Security Reform: Greater Transparency Needed about Potential General Revenue Financing

A letter report issued by the Government Accountability Office with an abstract that begins "Absent reform, Social Security's financing gap will grow until currently scheduled benefits can no longer be paid in full. Recent reform proposals often include general revenue (GR)--a major change that can have significant implications for the budget as a whole. This report addresses these issues: (1) What information is available about GR in recent proposal scorings by Social Security's Office of the Chief Actuary (OCACT)? (2) What common mechanisms, especially GR mechanisms, are used to increase program revenue? (3) What are the implications of GR for the trust fund and the federal budget? We have prepared this report under the Comptroller General's statutory authority to conduct evaluations on his own initiative as part of a continued effort to assist Congress in addressing the challenges facing Social Security."
Date: March 22, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Coast Guard Programs: Relationship between Resources Used and Results Achieved Needs to Be Clearer (open access)

Coast Guard Programs: Relationship between Resources Used and Results Achieved Needs to Be Clearer

A letter report issued by the General Accounting Office with an abstract that begins "The Coast Guard has responsibility for protecting America's ports, waterways, and waterside facilities from terrorist attacks. At the same time, the Coast Guard remains responsible for many other missions important to the nation's interests, such as conducting search and rescue and protecting important fishing grounds. GAO's past work found that despite substantial budget increases, the Coast Guard's extensive homeland security responsibilities resulted in a reduction in the levels at which the agency's ship, boat, and aircraft resources were applied to non- homeland security programs. GAO was asked to update and expand this work by analyzing: the trends in resource usage, the trends in performance results, and the implications of these trends."
Date: March 22, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Human Capital: Trends in Executive and Judicial Pay (open access)

Human Capital: Trends in Executive and Judicial Pay

A letter report issued by the Government Accountability Office with an abstract that begins "Critical to the success of the federal government's transformation are its people--human capital. Yet, the government has not transformed, in many cases, how it classifies, compensates, develops, and motivates its employees to achieve maximum results within available resources and existing authorities. GAO has reported that the federal government as a whole may face challenges in offering competitive compensation to its senior leaders who have reached a statutory pay cap. As requested, GAO (1) provided trend data for basic pay rates of selected federal executive and judicial pay plans from 1970 to 2006, (2) identified elements of total compensation for the selected pay plans in 2006, and (3) identified principles for any possible restructuring of these pay plans. We selected 1970 as a baseline because salary increases went into effect in 1969 for executive-level positions as recommended by the Commission on Executive, Legislative, and Judicial Salaries. The pay plans cover the following--career Senior Executive Service (SES), administrative law judges (ALJ), senior-level (SL), Executive Schedule (EX), scientific or professional (ST), and members of Boards of Contract Appeals (BCA), as well as federal justices and judges--the Chief Justice, associate …
Date: June 22, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Food Safety: More Disclosure and Data Needed to Clarify Impact of Changes to Poultry and Hog Inspections (open access)

Food Safety: More Disclosure and Data Needed to Clarify Impact of Changes to Poultry and Hog Inspections

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Department of Agriculture (USDA) has not thoroughly evaluated the performance of each of the pilot projects over time even though the agency stated it would do so when it announced the pilot projects. For example, in 2011, USDA completed a report evaluating the pilot project at 20 young chicken plants concluding that an inspection system based on the pilot project would ensure equivalent, if not better, levels of food safety and quality than currently provided at plants not in the pilot project. However, among the limitations of its evaluation was the use of snapshots of data for two 2-year periods instead of data for the duration of the pilot project, which has been ongoing for more than a decade. In addition, USDA did not complete an evaluation on or prepare a report evaluating the pilot project at 5 young turkey plants and has no plans to do so because of the small sample size. Nevertheless, in publishing a proposed rule that includes an optional new poultry (chicken and turkey) inspection system, USDA stated that the new system was based on its experience with the …
Date: August 22, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Incapacitated Adults: Improving Oversight of Federal Fiduciaries and Court-appointed Guardians (open access)

Incapacitated Adults: Improving Oversight of Federal Fiduciaries and Court-appointed Guardians

A publication issued by the Government Accountability Office with an abstract that begins "Today's hearing is on the appointment and oversight of guardians. As people age, they often reach a point when they are no longer capable of handling their own finances or have difficulty making other decisions for themselves. To ensure that federal cash payments received by incapacitated adults are used in their best interest, the Social Security Administration (SSA), Department of Veterans Affairs (VA), and other federal agencies assign a responsible third party or fiduciary to oversee these benefits. SSA and VA can designate spouses, other family members, friends, and organizations to serve as fiduciaries. Similarly, when state courts determine that adults are incapacitated, they have the authority to grant other persons or entities--guardians--the authority and responsibility to make financial and other decisions for them. Incapacitated adults are vulnerable to financial exploitation by fiduciaries and guardians, so these arrangements are not without risk. In 2010, we identified hundreds of allegations of abuse, neglect, and exploitation by guardians in 45 states and the District of Columbia between 1990 and 2010. At that time, we reviewed 20 of these cases and found that guardians had stolen or otherwise improperly obtained …
Date: September 22, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Inspectors General: USDA Office of Inspector General Resources, Accomplishments, Coverage, and Quality (open access)

Inspectors General: USDA Office of Inspector General Resources, Accomplishments, Coverage, and Quality

A letter report issued by the Government Accountability Office with an abstract that begins "During the 3-year period from fiscal year 2009 through 2011, the U.S. Department of Agriculture (USDA) Office of Inspector General's (OIG) total budgetary resources decreased by about 8 percent. In contrast, the total budgetary resources for all other cabinet-level OIGs increased by approximately 6 percent over the 3-year period. The USDA OIG's authorized full-time equivalent staff (FTE) increased by 11 percent, from 550 to 608, while all other cabinet-level OIGs had a combined increase in authorized FTEs of about 14 percent during the same 3-year period."
Date: March 22, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
DCAA Audits: Allegations That Certain Audits at Three Locations Did Not Meet Professional Standards Were Substantiated (open access)

DCAA Audits: Allegations That Certain Audits at Three Locations Did Not Meet Professional Standards Were Substantiated

A letter report issued by the Government Accountability Office with an abstract that begins "The Defense Contract Audit Agency (DCAA) under the Department of Defense (DOD) Comptroller plays a critical role in contractor oversight by providing auditing, accounting, and financial advisory services in connection with DOD and other federal agency contracts and subcontracts. DCAA has elected to follow generally accepted government auditing standards (GAGAS). These standards provide guidelines to help government auditors maintain competence, integrity, objectivity, and independence in their work. GAO investigated hotline complaints it received related to alleged failures to comply with GAGAS on 14 DCAA audits. Specifically, it was alleged that (1) working papers did not support reported opinions, (2) supervisors dropped findings and changed audit opinions without adequate evidence, and (3) sufficient work was not performed to support audit conclusions and opinions. GAO also investigated issues related to the quality of certain forward pricing reports. GAO investigators interviewed over 50 individuals, reviewed the working papers and related documents for 14 audits issued from 2003 through 2007 by two DCAA field offices, and reviewed documentation on audit issues at a third DCAA office. GAO did not reperform the audits to validate the completeness and accuracy of DCAA's …
Date: July 22, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Support for Low-Income Individuals and Families: A Review of Recent GAO Work (open access)

Support for Low-Income Individuals and Families: A Review of Recent GAO Work

Correspondence issued by the Government Accountability Office with an abstract that begins "With poverty rates and unemployment on the rise, the federal system of income, employment, and family supports has become increasingly important to a growing number of Americans. Due to their higher rates of poverty, certain minority groups are more likely than their nonminority counterparts to be represented in these programs and ancillary programs that serve low-income workers and families. The health of these programs is, therefore, especially important to these groups. In addition, because African-American children are more likely than other children to be raised in single-parent households, child support enforcement and programs that promote greater paternal involvement are particularly relevant for African-American families. Due to interest in the support provided to low-income individuals, and African-Americans in particular, Congress asked us to summarize GAO reports on programs and policies supporting low-income workers and families through (1) income supports, (2) worker training, (3) programs involving fathers, and (4) care and protection of children."
Date: February 22, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library