Resource Type

States

Summary of Proposals to Address Income Eligibility Requirement for Federal Foster Care Reimbursement (open access)

Summary of Proposals to Address Income Eligibility Requirement for Federal Foster Care Reimbursement

Correspondence issued by the Government Accountability Office with an abstract that begins "Twelve of the 14 proposals we identified would eliminate means testing altogether as a requirement for states to receive federal funding to help pay for the costs associated with supporting children in foster care. Two other proposals would link means testing to a different benchmark. Half of the proposals would mitigate a potential increase in federal costs due to the elimination of means testing by either changing the rate of federal reimbursements, capping federal funding, or both. Additionally, half would attempt to mitigate the potentially negative effects of lowering the reimbursement rate on states by, for example, allowing states to access additional funding in the event of an unanticipated increase in foster care placements. All five proposals that specify how states should use any foster care maintenance savings they incur would require states to reinvest these savings in child welfare services that benefit all children at risk of neglect or abuse."
Date: March 25, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Public Transit: FTA's Process for Overseeing Compliance with Federal Civil Rights Requirements Incorporates Key Federal Practices (open access)

Public Transit: FTA's Process for Overseeing Compliance with Federal Civil Rights Requirements Incorporates Key Federal Practices

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO identified four methods the Federal Transit Administration (FTA), within the U.S. Department of Transportation, uses to assure that recipients of federal transit funding comply with civil rights requirements: 1) requiring recipients to self-certify that they assure compliance with applicable civil rights requirements; 2) issuing guidance to inform recipients of their responsibilities; 3) administering a complaints process; and 4) conducting oversight reviews of funding recipients' compliance with laws and requirements. GAO found that FTA's policies and procedures for processing civil rights complaints incorporate nine key federal practices based on an analysis of U.S. Department of Justice guidance: 1) ensure a timely complaint process; 2) provide a complaint process that is accessible to the public; 3) acknowledge receipt of complaint to complainant; 4) document complaint allegations to be resolved; 5) document the results of any complaint investigations; 6) use informal method to resolve complaints when possible; 7) provide a formal or an informal appeals process for the results of complaints investigations; 8) after a complaint investigation is completed, monitor the recipient based on the issues involved in the complaint; and 9) oversee an effective program of compliance reviews for …
Date: July 25, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Motor Carrier Safety: FMCSA Has Devoted a Small but Increasing Amount of Resources to Develop the Compliance, Safety, Accountability Program but Is Requesting a Significant Increase for Full Implementation (open access)

Motor Carrier Safety: FMCSA Has Devoted a Small but Increasing Amount of Resources to Develop the Compliance, Safety, Accountability Program but Is Requesting a Significant Increase for Full Implementation

Correspondence issued by the Government Accountability Office with an abstract that begins "In 2004, the Federal Motor Carrier Safety Administration (FMCSA) began work on its Compliance, Safety, Accountability (CSA) initiative to improve the safety of commercial motor vehicles, such as trucks and buses. FMCSA, whose primary mission is to reduce commercial motor vehicle-related crashes, fatalities and injuries, has made progress on CSA but needs to complete both implementation throughout all states and a Carrier Safety Fitness Determination rulemaking before CSA is fully implemented. CSA represents a different, more data-driven approach to motor carrier safety. Under CSA, which introduces a new system for identifying and responding to carrier safety risks, FMCSA intends to increase the number of carriers it evaluates and reduce crashes involving commercial vehicles. In light of delays in implementing CSA, Congress is concerned about FMCSA's ability to implement the program and directed GAO to monitor the program's implementation and review FMCSA's capacity to meet milestones within its planned cost estimates. As part of this work, Congress asked us to provide detailed information on the resources FMCSA has devoted and plans to devote to implementing CSA. This report provides information on (1) the amount of actual and proposed funding …
Date: February 25, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Navy Shipbuilding: Significant Investments in the Littoral Combat Ship Continue Amid Substantial Unknowns about Capabilities, Use, and Cost (open access)

Navy Shipbuilding: Significant Investments in the Littoral Combat Ship Continue Amid Substantial Unknowns about Capabilities, Use, and Cost

Testimony issued by the Government Accountability Office with an abstract that begins "GAO found that the Navy has made progress in addressing some of the early design and construction problems on the LCS 1 and LCS 2 seaframes, and quality defects and unit costs are declining, now that the seaframes are in steady production. Based on projected learning curves, shipyard performance can be expected to continue to improve over time. This expected progress could, however, be disrupted, as the Navy is considering potentially significant seaframe design changes. For example, the Navy is currently studying changes to increase the commonality of systems and equipment between the two ship variants, primarily with regard to the ships' combat management systems, and add new capabilities. In addition, the Navy still has outstanding gaps in its knowledge about how the unique designs of the two variants will perform in certain conditions. The lead ship of the Freedom class is currently on an extended deployment to Southeast Asia, and the Navy views this as an important opportunity to demonstrate some of the ship's capabilities and allow the crew to obtain first-hand experience with operations. Yet, developmental testing of the seaframes is ongoing, and neither variant has …
Date: July 25, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Medicare Advantage: Quality Bonus Payment Demonstration Has Design Flaws and Raises Legal Concerns (open access)

Medicare Advantage: Quality Bonus Payment Demonstration Has Design Flaws and Raises Legal Concerns

Testimony issued by the Government Accountability Office with an abstract that begins "Our March 2012 review found that the CMS Office of the Actuary’s (OACT) estimated cost of the demonstration exceeds $8 billion over 10 years. About $5.34 billion of this estimate is attributed to quality bonus payments more generous than those prescribed in PPACA, specifically to (1) higher bonuses for 4-star and 5-star plans, (2) new bonuses for 3-star and 3.5-star plans, (3) applying bonuses to plans’ entire benchmarks during the phase-in of PPACA’s new payment methodology, and (4) allowing plans’ benchmarks to exceed their pre-PPACA levels. Most of the remaining projected demonstration spending stems from higher MA enrollment because the bonuses enable MA plans to offer beneficiaries more benefits or lower premiums. Taken together, the expanded bonuses and higher enrollment mainly benefit average-performing plans—those receiving 3 and 3.5-star ratings. Also, while a reduction in MA payments was projected to occur as a result of PPACA’s payment reforms, OACT estimated that the demonstration would offset more than one-third of these payment reductions projected for 2012 through 2014."
Date: July 25, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
High-Containment Laboratories: Assessment of the Nation's Need Is Missing (open access)

High-Containment Laboratories: Assessment of the Nation's Need Is Missing

Correspondence issued by the Government Accountability Office with an abstract that begins "There is still no one agency or group that knows the nation's need for all U.S. high- containment laboratories, including the research priorities and the capacity, number and location, to address priorities. This deficiency may be more critical today than 3 years ago because current budget constraints make prioritization essential. Since the publication of our report in 2009, the number of high-containment laboratories has increased. Although modern high-containment technologies (for example, high-efficiency particulate air [HEPA] filtration) in conjunction with laboratory design have been effective in reducing the level of risk, there is nevertheless some degree of risk associated with design, construction, operations, and maintenance of high-containment laboratories. This was realized following a Centers for Disease Control and Prevention (CDC) power failure incident in Atlanta, Georgia, where no biological agent was released but that showed the difficulties in maintaining biological containment, and a leaky pipe incident in Pirbright, United Kingdom, that failed to maintain biological containment. Increasing the number of laboratories also increases the aggregate national risk."
Date: February 25, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Opportunities to Reduce Potential Duplication in Government Programs, Save Tax Dollars, and Enhance Revenue (open access)

Opportunities to Reduce Potential Duplication in Government Programs, Save Tax Dollars, and Enhance Revenue

Testimony issued by the Government Accountability Office with an abstract that begins ""
Date: May 25, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Patent and Trademark Office: New User Fee Design Presents Opportunities to Build on Transparency and Communication Success (open access)

Patent and Trademark Office: New User Fee Design Presents Opportunities to Build on Transparency and Communication Success

Correspondence issued by the Government Accountability Office with an abstract that begins "To successfully manage AIA implementation, USPTO must consider a number of trade-offs as it sets and uses its over 340 fees, as well as maintain an effective fee review process. USPTO officials have stated that the agency’s limited fee-setting authority prior to the AIA and uncertainty about the extent to which its collections would be available contributed to a number of the agency’s operational challenges, such as the current backlog of over 640,000 patent applications and patent application processing time of over 30 months. They said fees that generated over 80 percent of USPTO’s revenues were set in statute, limiting the agency’s ability to ensure that total collections kept pace with total costs as its workload has grown. USPTO can only use its fee collections to the extent that Congress makes them available. In the past, Congress has in some years made available less than the total amount collected; there has been significant debate about the status and use of these fees collected in excess of amounts appropriated."
Date: April 25, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Performance Auditing: The Experiences of the United States Government Accountability Office (open access)

Performance Auditing: The Experiences of the United States Government Accountability Office

Testimony issued by the Government Accountability Office with an abstract that begins "Performance audits as well as traditional financial and compliance audits are essential tools that national audit offices have to help their respective governments identify and address challenging national and global problems. Performance auditing provides objective analysis so that management and those charged with governance and oversight can use the information to improve program performance and operations, reduce costs, facilitate decision making by parties with responsibility to oversee or initiate corrective action, and contribute to public accountability."
Date: September 25, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Management Report: Improvements Are Needed to Enhance the Internal Revenue Service's Internal Controls and Operating Effectiveness (open access)

Management Report: Improvements Are Needed to Enhance the Internal Revenue Service's Internal Controls and Operating Effectiveness

Correspondence issued by the Government Accountability Office with an abstract that begins "During our audit of IRS’s fiscal year 2011 financial statements, we identified new internal control deficiencies in the following areas:"
Date: June 25, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Performance Measures and Comprehensive Funding Data Could Enhance Management of National Capital Region Preparedness Resources (open access)

Performance Measures and Comprehensive Funding Data Could Enhance Management of National Capital Region Preparedness Resources

Correspondence issued by the Government Accountability Office with an abstract that begins "FEMA's NCRC officials are not assisting regional officials in (1) developing performance measures to better assess the implementation of their strategic plan and (2) identifying federal funding available to prioritize preparedness investments. They are not doing so because they view their role as that of acting as a coordinator for other federal agencies, although they agreed that they could do more to support regional efforts and are positioned to do so. The NCR Strategic Plan helps regional officials identify the capabilities needed to strengthen the region's homeland security efforts and defines the framework for achieving those capabilities. NCR preparedness officials said that they have been working to develop preparedness measures since 2003, but noted that these measures are difficult to link to a measured improvement in regional preparedness. For example, while the region identified more than $25 million in UASI grant projects invested in providing public alerts and warnings, regional officials have not developed a measure to determine the effectiveness of these activities. Without such measures, it is unclear to what extent the efforts will advance the region's goals."
Date: January 25, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Status of Fiscal Year 2010 Federal Improper Payments Reporting (open access)

Status of Fiscal Year 2010 Federal Improper Payments Reporting

Correspondence issued by the Government Accountability Office with an abstract that begins "Our work over the past several years has highlighted long-standing, widespread, and significant problems with improper payments in the federal government. Fiscal year 2010 marked the seventh year of implementation of the Improper Payments Information Act of 2002 (IPIA), which requires executive branch agencies to annually review all programs and activities to identify those that are susceptible to significant improper payments, estimate the annual amount of improper payment for such programs and activities, report these estimates, and report on actions taken to reduce any improper payment estimates that exceed $10 million. On July 22, 2010, the Improper Payments Elimination and Recovery Act of 2010 (IPERA) was enacted. IPERA amended IPIA by expanding on the previous requirements for identifying, estimating, and reporting on programs and activities susceptible to significant improper payments and to expand requirements for recovering overpayments across a broad range of federal programs. IPERA provisions related to identifying, estimating, and reporting on improper payments generally become effective in fiscal year 2011. For fiscal year 2010, federal agencies reported an estimated $125.4 billion in improper payments, an increase of about $16 billion over the fiscal year 2009 estimate …
Date: March 25, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federal Real Property: Excess and Underutilized Property Is an Ongoing Challenge (open access)

Federal Real Property: Excess and Underutilized Property Is an Ongoing Challenge

Testimony issued by the Government Accountability Office with an abstract that begins "The federal government faces long-standing problems in managing real property, including excess and underutilized property. In focusing on this issue, GAO found that data problems continue to hamper federal efforts. GAO examined Federal Real Property Profile (FRPP) data, which is managed by the General Services Administration (GSA) and is to describe the real property under the custody and control of executive branch agencies. GAO identified inconsistencies and inaccuracies at 23 of the 26 locations visited in 2011 and 2012 in key data elements related to the management of excess and underutilized property, including utilization, condition, annual operating costs, and value of the buildings. For example, several buildings that received high scores for condition were in poor condition, with problems including, asbestos, mold, health concerns, radioactivity, and flooding. These findings raised concern that the FRPP is not a useful tool for describing the nature, use, and extent of excess and underutilized federal real property."
Date: April 25, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federal Student Loans: Patterns in Tuition, Enrollment, and Federal Stafford Loan Borrowing Up to the 2007-08 Loan Limit Increase (open access)

Federal Student Loans: Patterns in Tuition, Enrollment, and Federal Stafford Loan Borrowing Up to the 2007-08 Loan Limit Increase

Correspondence issued by the Government Accountability Office with an abstract that begins "Although a postsecondary education is vitally important to many individuals and the nation's ability to compete globally, high college tuition rates are prompting concerns that it may remain an elusive goal for some. To help students finance their education, Congress recently raised the ceiling on the amount individual students can borrow under the federal Stafford Loan program (referred to in legislation as "loan limits"). Congress initially did so for first- and second-year undergraduate students as well as for graduate and professional students in academic year (AY) 2007-08, and subsequently for all qualified undergraduate students receiving unsubsidized Stafford loans in AY 2008-09. The Ensuring Continued Access to Student Loans Act of 2008 directed GAO to assess the impact of these increases in the loan limits on tuition and other expenses and borrowing. Since information was available only on the first loan limit increase, we focused on the AY 2007-08 loan limit increase, framing our study with three key questions: (1) What are the patterns in prices and undergraduate enrollment at institutions of higher education since the AY 2007-08 loan limit increases took effect? (2) To what extent did undergraduate …
Date: May 25, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Information Technology: OMB and Agencies Need to More Effectively Implement Major Initiatives to Save Billions of Dollars (open access)

Information Technology: OMB and Agencies Need to More Effectively Implement Major Initiatives to Save Billions of Dollars

Testimony issued by the Government Accountability Office with an abstract that begins "GAO has issued a number of key reports on the federal government's efforts to efficiently acquire and manage information technology (IT). While the Office of Management and Budget (OMB) and federal agencies have taken steps to address underperforming IT projects and more effectively manage IT through a number of major initiatives, additional actions are needed. For example, OMB has taken significant steps to enhance the oversight accountability of federal investments by creating the IT Dashboard, an OMB public website which provides detailed information on federal agencies' major investments. However, GAO previously found there were issues with the accuracy and reliability of cost and schedule data in the Dashboard and recommended steps that OMB and agencies should take to improve these data--this is important since the Dashboard currently reports 154 investments totaling almost $10.4 billion being at risk. OMB agreed with the recommendations."
Date: July 25, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Retirement Security: Older Women Remain at Risk (open access)

Retirement Security: Older Women Remain at Risk

Testimony issued by the Government Accountability Office with an abstract that begins "Over the last decade, working women’s access to and participation in employer-sponsored retirement plans have improved relative to men. In fact, from 1998 to 2009, women surpassed men in their likelihood of working for an employer that offered a pension plan—largely because the proportion of men covered by a plan declined. Furthermore, as employers have continued to terminate their defined benefit plans and switch to defined contribution plans, the proportion of women who worked for employers that offered a defined contribution plan increased. Women’s higher rates of pension coverage may be due to the fact that they are more likely to work in the public and nonprofit sectors and industries that offer coverage, such as health and education."
Date: July 25, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Missile Defense: Opportunities Exist to Strengthen Acquisitions by Reducing Concurrency and Improving Parts Quality (open access)

Missile Defense: Opportunities Exist to Strengthen Acquisitions by Reducing Concurrency and Improving Parts Quality

Testimony issued by the Government Accountability Office with an abstract that begins ""
Date: April 25, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Private Health Insurance Coverage: Expert Views on Approaches to Encourage Voluntary Enrollment (open access)

Private Health Insurance Coverage: Expert Views on Approaches to Encourage Voluntary Enrollment

Correspondence issued by the Government Accountability Office with an abstract that begins "To help expand health insurance coverage among the 50 million uninsured Americans, the Patient Protection and Affordable Care Act as amended (PPACA) mandates that individuals, subject to certain exceptions, obtain health insurance coverage or pay a financial penalty beginning in 2014--the "individual mandate". At the same time, PPACA generally requires insurers to accept all applicants, regardless of health status, and prohibits insurers from excluding coverage based on any preexisting conditions. An individual mandate such as PPACA requires has been the subject of continued debate. Many health care policy experts have stressed the importance of a mandate in expanding health care coverage and keeping premiums affordable. For example, experts have noted that such a federal requirement may be necessary to prompt many individuals, such as younger, healthier individuals, to obtain coverage they otherwise would forego--particularly once they are guaranteed access to that coverage later when they may need it. They suggest that bringing these younger, healthier individuals into the insurance market is necessary to avoid adverse selection, whereby disproportionately less healthy individuals who need health care services enroll in coverage, leading to higher premiums that further discourage healthy individuals …
Date: February 25, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Taxes and Identity Theft: Status of IRS Initiatives to Help Victimized Taxpayers (open access)

Taxes and Identity Theft: Status of IRS Initiatives to Help Victimized Taxpayers

Testimony issued by the Government Accountability Office with an abstract that begins "Identity theft is a serious and growing problem in the United States. Taxpayers are harmed when identity thieves file fraudulent tax documents using stolen names and Social Security numbers. In 2010 alone, the Internal Revenue Service (IRS) identified over 245,000 identity theft incidents that affected the tax system. The hundreds of thousands of taxpayers with tax problems caused by identity theft represent a small percentage of the expected 140 million individual returns filed, but for those affected, the problems can be quite serious. GAO was asked to describe, among other things, (1) when IRS detects identity theft based refund and employment fraud, (2) the steps IRS has taken to resolve, detect, and prevent innocent taxpayers' identity theft related problems, and (3) constraints that hinder IRS's ability to address these issues. GAO's testimony is based on its previous work on identity theft. GAO updated its analysis by examining data on identity theft cases and interviewing IRS officials. GAO makes no new recommendations but reports on IRS's efforts to address GAO's earlier recommendation that IRS develop performance measures and collect data suitable for assessing the effectiveness of its identity theft …
Date: May 25, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Acquisitions: Application of Lessons Learned and Best Practices in the Presidential Helicopter Program (open access)

Defense Acquisitions: Application of Lessons Learned and Best Practices in the Presidential Helicopter Program

Correspondence issued by the Government Accountability Office with an abstract that begins "In June 2009, following the expenditure of close to $3 billion and a critical Nunn-McCurdy breach of the cost growth threshold, the Department of Defense (DOD) terminated the Navy's VH-71 presidential helicopter acquisition program and contract because of cost growth, schedule delays, and projected system performance. The Presidential Helicopter VXX program is a successor Navy program to the terminated VH-71 program acquisition and has been initiated to develop aircraft to replace the current, aging presidential helicopter fleet. The Ike Skelton National Defense Authorization Act for Fiscal Year 2011 (the Act) directed GAO to review and report annually to the congressional defense committees on the VXX program through 2013. This is the first of the required GAO reports. It discusses (1) major lessons learned from the terminated VH-71 program that should be applied to the follow-on VXX program and (2) the current acquisition approach of the VXX program and sufficiency of the underlying acquisition plans and related documentation."
Date: March 25, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Missile Defense: Precision Tracking Space System Evaluation of Alternatives (open access)

Missile Defense: Precision Tracking Space System Evaluation of Alternatives

Correspondence issued by the Government Accountability Office with an abstract that begins ""
Date: July 25, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Medicaid: Federal Oversight of Payments and Program Integrity Needs Improvement (open access)

Medicaid: Federal Oversight of Payments and Program Integrity Needs Improvement

Testimony issued by the Government Accountability Office with an abstract that begins "Oversight of managed care rate-setting has been inconsistent. In August 2010, GAO reported that the Centers for Medicare & Medicaid Services (CMS) had not ensured that all states were complying with the managed care actuarial soundness requirements that rates be developed in accordance with actuarial principles, appropriate for the population and services, and certified by actuaries. For example, GAO found significant gaps in CMS’s oversight of 2 of the 26 states reviewed—CMS had not reviewed one state’s rates in multiple years and had not completed a full review of another state’s rates since the actuarial soundness requirements became effective. Variation in practices across CMS regional offices contributed to these gaps and other inconsistencies in the agency’s oversight of states’ rate setting. GAO’s previous work also found that CMS’s efforts to ensure the quality of the data used to set rates were generally limited to requiring assurances from states and health plans—efforts that did not provide the agency with enough information to ensure the quality of the data used. With limited information on data quality, CMS cannot ensure that states’ managed care rates are appropriate, which places billions of …
Date: April 25, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Higher Education: Improved Tax Information Could Help Pay for College (open access)

Higher Education: Improved Tax Information Could Help Pay for College

Testimony issued by the Government Accountability Office with an abstract that begins "We found that multiple Title IV programs and tax expenditures provided substantial aid to populations across income levels. In 2009, 12.8 million students received Title IV aid, and approximately 18 million tax filers claimed a higher education tax benefit for current expenses. The number of students receiving Title IV aid increased from 10.4 million to 12.8 million, or 23 percent, from 2006 to 2009. The number of tax filers benefiting from an education tax expenditure was larger, and increased from 14.4 million to 18 million, or 25 percent, from 2006 to 2009. Recent increases in both Title IV aid and tax expenditures from 2008 to 2009 may be because of enrollment increases and legislative actions, among other factors. Title IV grants tend to benefit students and families with incomes below the national median (about $52,000 from 2006 to 2010), while loans and work-study serve these students as well as students at family incomes above the median. Most tax benefits from the tuition and fees deduction and the parental exemption for dependent students went to families with incomes above $60,000, whereas the majority of benefits from the other higher …
Date: July 25, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Agency Operations: Agencies Must Continue to Comply with Fiscal Laws Despite the Possibility of Sequestration (open access)

Agency Operations: Agencies Must Continue to Comply with Fiscal Laws Despite the Possibility of Sequestration

Testimony issued by the Government Accountability Office with an abstract that begins "The Budget Control Act of 2011, amending the Balanced Budget and Emergency Deficit Control Act of 1985, establishes limits on discretionary spending for fiscal years 2012 through 2021. In addition, the Act specifies additional limits on discretionary spending and automatic reductions in direct spending because legislation was not enacted that would reduce projected deficits by at least $1.2 trillion by the end of fiscal year 2021. Among other things, the Budget Control Act requires the Office of Management and Budget (OMB) to calculate, and the President to order, a sequestration of discretionary and direct spending on January 2, 2013, to achieve reductions for that fiscal year."
Date: April 25, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library