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Medicaid: Use of Claims Data for Analysis of Provider Payment Rates
Correspondence issued by the Government Accountability Office with an abstract that begins "Among the 9 states and 35 services examined, GAO found that all states varied Medicaid payments for at least some services. However, the states differed in the number of services for which they varied payments, in the factors that accounted for variation, and in the magnitude of the variation. Many of the states varied payment rates by at least one of the factors GAO was able to explore in detail: provider type, service setting, and/or patient age. Some states also varied their payment rates for other reasons, such as by geographic region or by physician specialty. GAO also found that most of the median Medicaid payment rates calculated from claims data generally confirmed payment rates published in studies of fee schedules conducted by the American Academy of Pediatrics and the Urban Institute; however, some of the published fee schedule rates were rarely used in practice. Collectively, GAO's findings demonstrate that Medicaid fee-for-service claims data can be a useful source of information for analyzing provider payments. These data have the potential to provide a more complete representation of provider payment than do fee schedules, as claims data can capture …
Date:
January 6, 2014
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Defense Infrastructure: DOD Did Not Fully Address the Supplemental Reporting Requirements in Its Energy Management Report
Correspondence issued by the Government Accountability Office with an abstract that begins "Our analysis showed that DODs Fiscal Year 2010 Annual Energy Management Report fully addressed two, did not address one (issue 4), and partially addressed five of the eight expanded reporting requirements. In some cases, it was difficult to determine the extent to which DOD had addressed an issue because information related to a specific reporting requirement was fragmented or scattered throughout the report. With regard to the one issue not addressed, DOD indicated it had plans to address it in a separate report tentatively scheduled to be published in early 2012."
Date:
January 31, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Firms Reported in Open Sources to Have Sold Iran Refined Petroleum Products Declined Since June 30, 2010
Correspondence issued by the Government Accountability Office with an abstract that begins "Irans involvement in illicit nuclear activities, support for terrorism, and abuse of human rights has led the United States, as well as other nations, to impose sanctions in an attempt to curb these activities. According to the Department of State (State), the sanctions are intended to, among other things, target sectors of the Iranian economy that are relevant to Irans proliferation activities and block the transfer of weapons and technology related to Irans missile and nuclear programs. One of the measures enacted by the United States, intended to limit resources available for proliferation and support for terrorism, imposes sanctions on firms that sell refined petroleum products to Iran."
Date:
January 24, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Military Housing: Opportunity for Reducing Planned Military Construction Costs for Barracks
Correspondence issued by the General Accounting Office with an abstract that begins "We are reviewing the Department of Defense's (DOD) management of its unaccompanied enlisted permanent party housing, commonly referred to as barracks for unmarried servicemembers. We understand that over the next few years the services plan to eliminate barracks with gang latrines and provide private sleeping rooms (meet DOD's 1+1 barracks design standard) for all permanent party servicemembers. The Navy has an additional goal to provide barracks for sailors who currently live aboard ships when in homeport. To implement these goals, the services plan to spend about $6 billion over the next 7 years to construct new barracks. In addition to reviewing the services' plans and exploring opportunities for reducing costs, one of our objectives is to assess the consistency of and the rationale behind the services' barracks occupancy requirements. While we expect to complete our review of DOD's management of military barracks early in 2003, the purpose of this interim report is to bring to the attention Secretary of Defense the widely varying standards among the services regarding who should live in barracks, the effect this can have on program costs and quality of life, and the apparently …
Date:
January 7, 2003
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Federal Information System Controls Audit Manual: Volume I Financial Statement Audits [Superseded by GAO-09-232G]
Guidance issued by the General Accounting Office with an abstract that begins "This document has been superseded by GAO-09-232G. GAO published a manual to provide auditors guidance for evaluating internal controls over the integrity, confidentiality, and availability of data maintained in computer-based information systems. The manual's sections provide detailed guidance on evaluation and testing computer-related controls, including guidance on: (1) identifying the auditee's significant computer-supported operations, assessing the risk associated with these operations, and identifying the controls to be tested; (2) control objectives and commonly used control techniques, as well as audit procedures; and (3) common application control objectives and related control techniques, as well as suggested audit procedures. This is the 1999 version."
Date:
January 1, 1999
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Financial Audit: Restatements to the Department of Agriculture's Fiscal Year 2003 Consolidated 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 Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. An issue meriting concern and close scrutiny that emerged during our fiscal year 2004 CFS audit was the growing number of Chief Financial Officers (CFO) Act agencies that restated certain of their financial statements for fiscal year 2003 to correct errors. Errors in financial statements can result from mathematical mistakes, mistakes in the application of accounting principles, or oversight or misuse of facts that existed at the time the financial statements were prepared. Frequent restatements to correct errors can undermine public trust and confidence in both the entity and all responsible parties. Further, when restatements do occur, it is important that financial statements clearly communicate, and readers of the restated financial statements understand, that the financial statements originally issued by management in the previous year and the opinion thereon should no longer be …
Date:
January 25, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Government Auditing Standards: January 2007 Revision (Superseded by GAO-07-731G)
Guidance issued by the Government Accountability Office with an abstract that begins "This publication has been superseded by GAO-07-731G, Government Auditing Standards: July 2007 Revision. This is the Government Auditing Standards 2007 version. This document outlines standards that contain requirements for auditor reporting on internal control. This revision supersedes the 2003 revision."
Date:
January 31, 2007
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Environmental Protection: Allegations by EPA Employees
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on a letter published in the Washington Times by Environmental Protection Agency (EPA) employees and others having business with the agency alleging mismanagement by EPA and retaliation against whistleblowers, focusing on: (1) providing specific information on the allegations made by the 20 individuals and EPA's response to the allegations; and (2) whether these and other individuals sought relief under whistleblower statutory provisions and, if so, the resolution or status of the cases and whether the 20 individuals are still employed by or have business with the agency."
Date:
January 29, 1999
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Screening Partnership Program: TSA Issued Application Guidance and Developed a Mechanism to Monitor Private versus Federal Screener Performance
Testimony issued by the Government Accountability Office with an abstract that begins "Since GAO reported on this issue in December 2012, the Transportation Security Administration (TSA) has developed application guidance for airport operators applying to the Screening Partnership Program (SPP). In December 2012, GAO reported that TSA had not provided guidance to airport operators on its application and approval process, which had been revised to reflect requirements in the Federal Aviation Administration Modernization and Reform Act of 2012. Further, airport operators GAO interviewed at the time generally stated that they faced difficulties completing the revised application, such as how to obtain cost information. Therefore, GAO recommended that TSA develop application guidance, and TSA concurred. To address GAO's recommendation, TSA updated its SPP website in December 2012 by providing general application guidance and a description of the criteria and process the agency uses to assess airports' SPP applications. The guidance provides examples of information that airports could consider providing to TSA to help assess their suitability for the program and also outlines how the agency will analyze cost information. The new guidance addresses the intent of GAO's recommendation and should help improve transparency of the SPP application process as well as …
Date:
January 14, 2014
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Drug Safety: Most Drugs Withdrawn in Recent Years Had Greater Health Risks for Women
Correspondence issued by the General Accounting Office with an abstract that begins "The Food and Drug Administration (FDA) approves drugs for sale in the United States when it determines that the clinical benefits of a drug outweigh its potential health risks. To make this decision, FDA reviews supporting data collected from several thousand patients during the drug's development. Once a drug is approved for marketing and used by potentially thousands of patients, however, the type, rate, and severity of adverse events caused by the drug can be much different than those seen during the drug's development. In some cases, FDA or drug manufacturers have removed from the market drugs that have been shown to have unacceptable health risks once they were in widespread use. GAO found that 10 prescription drugs have been withdrawn from the U.S. market since January 1, 1997. Eight of the 10 prescription drugs posed greater health risks for women than for men: four of these may have led to more adverse events in women because they were prescribed more often to women than to men, while the other four had more adverse events in women even though they were widely prescribed to both men and women. …
Date:
January 19, 2001
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Travel System Requirements (Exposure Draft)
Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the mandatory and value-added functional requirements for system administration and major elements of the travel process, including travel authorization, travel advances, travel voucher, local travel, non-federal sponsored travel, temporary/permanent change of station, interface requirements, and reports."
Date:
January 29, 1999
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Border Security: Despite Progress, Weaknesses in Traveler Inspections Exist at Our Nation's Ports of Entry
Testimony issued by the Government Accountability Office with an abstract that begins "U.S. Customs and Border Protection (CBP) is responsible for keeping terrorists and other dangerous people from entering the country while also facilitating the cross-border movement of millions of travelers. CBP carries out this responsibility at 326 air, sea, and land ports of entry. In response to a congressional request, GAO examined CBP traveler inspection efforts, the progress made, and the challenges that remain in staffing and training at ports of entry, and the progress CBP has made in developing strategic plans and performance measures for its traveler inspection program. To conduct its work, GAO reviewed and analyzed CBP data and documents related to inspections, staffing, and training, interviewed managers and officers, observed inspections at eight major air and land ports of entry, and tested inspection controls at eight small land ports of entry. GAO's testimony is based on a report GAO issued November 5, 2007."
Date:
January 3, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Department of Labor
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Department of Labor (DOL)."
Date:
January 1, 1999
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Best Practices: Using A Knowledge-Based Approach To Improve Weapon Acquisition
Other written product issued by the General Accounting Office with an abstract that begins "At the request of Congress, we have been examining ways the Department of Defense (DOD) can optimize its investment in weapons systems, drawing on lessons learned from the best, mostly commercial, product development efforts. Leading commercial firms we have studied have developed increasingly sophisticated products in less time and at lower cost. Key to their success is their knowledge-based approach to the acquisition of new products. A knowledge-based approach is supported by incentives that encourage realism and candor. This booklet highlights the result of our work to date."
Date:
January 1, 2004
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Major Management Challenges and Program Risks: National Aeronautics and Space Administration
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the National Aeronautics and Space Administration (NASA)."
Date:
January 1, 1999
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Clean Air Act: Historical Information on EPA's Process for Reviewing California Waiver Requests and Making Waiver Determinations
Correspondence issued by the Government Accountability Office with an abstract that begins "Emissions from mobile sources, such as automobiles and trucks, contribute to air quality degradation and can threaten public health and the environment. Under the Clean Air Act, the Environmental Protection Agency (EPA) regulates these emissions. The act generally allows one set of federal standards for new motor vehicle emissions and pre-empts states from adopting or enforcing their own standards. However, it also authorizes the EPA Administrator to waive this provision to allow the state of California1 to enact and enforce emission standards for new motor vehicles that are as protective, in the aggregate, as federal government standards. Other states may also adopt California's standards if they choose. The waiver provision was added to the Federal Air Quality Act (one of the precursors of the current Clean Air Act) in 1967 because of California's severe air pollution problems and because the state had already established its own emission standards for mobile sources. California has used this waiver provision regularly to establish and enforce standards for vehicle emissions more stringent than those required by federal law. However, California must request a waiver of federal pre-emption and the EPA Administrator must …
Date:
January 16, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
U.S. Office of Special Counsel's Procedures for Assigning Incoming Cases to and within Organizational Units
Correspondence issued by the Government Accountability Office with an abstract that begins "The U.S. Office of Special Counsel (OSC) is an independent federal investigative and prosecutorial agency. Its primary mission is to safeguard the merit system in federal employment by protecting employees and applicants for federal employment from prohibited personnel practices, especially reprisal from whistleblowing. Individuals who believe that a prohibited personnel practice, such as nepotism or obstruction of the right to compete for employment, has been committed may file complaints with OSC. In addition, the agency operates a secure channel for federal whistleblowing disclosures of violations of law, rule, or regulation; gross mismanagement; gross waste of funds; abuse of authority; and substantial and specific dangers to public health or safety. OSC's handling of cases has been publicized in the media and concerns were raised about the assignment of two cases that involved alleged violations of the Hatch Act that OSC officials appeared to handle differently from other such cases. This report responds to the request to provide information on OSC's policies and procedures for assigning incoming cases to and within its organizational units."
Date:
January 12, 2007
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Library of Congress: Special Events Gift Fund Operations and Accountability
Correspondence issued by the General Accounting Office with an abstract that begins "The Chairman of the House Subcommittee on Interior and Related Agencies, Committee on Appropriations, and the Ranking Minority Member, House Subcommittee on Legislative, Committee on Appropriations, requested that we review the Library's Special Events Gift Fund. As agreed, we focused on the Library's analysis supporting its June 2000 decision to increase suggested room contributions associated with the Great Hall effective January 2001, and key policies, procedures, and controls associated with holding the approximately 120 fiscal year 2001 special events that were accounted for in the Gift Fund. Specifically, we agreed to (1) review and comment on the analysis behind the Library's January 2001 increase in the suggested room contributions from outside sponsors of events held in the Great Hall of the Jefferson Building; (2) identify key policies and procedures applicable to requesting, approving, and planning those special events accounted for through the Gift Fund and determine whether the Library is following those policies and procedures; and (3) identify key accounting and control policies and procedures over receipts, expenditures, and the fund balance of the Gift Fund and determine whether the Library is following those policies and procedures."
Date:
January 23, 2003
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes
Correspondence issued by the General Accounting Office with an abstract that begins "We evaluated fiscal year 2002 activity affecting distributions to the Highway Trust Fund (HTF)."
Date:
January 23, 2003
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Reports for the American Council of Learned Societies for Fiscal Years 2003-2005
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the American Council of Learned Societies for fiscal years ended September 30, 2005, 2004, and 2003. GAO found no reportable instances of noncompliance. The audit reports included the auditor's opinions that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."
Date:
January 26, 2007
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Aviation Security: TSA's Cost and Performance Study of Private-Sector Airport Screening
Correspondence issued by the Government Accountability Office with an abstract that begins "This report formally responds to Congress' request that GAO review the Transportation Security Administration's (TSA) Screening Partnership Program (SPP). In accordance with the Aviation and Transportation Security Act, TSA created the SPP to allow commercial airports an opportunity to apply to TSA to use private sector screeners through qualified private-screening contractors approved by TSA. In February 2008, TSA issued a report on its study comparing the cost and performance of screening services at SPP and non-SPP airports. Our briefing addresses the following questions: (1) To what extent did the design of TSA's study of the cost and performance of passenger and checked baggage screening services at selected SPP and non-SPP airports affect the usefulness of the study? (2) To what extent has TSA taken actions to identify and eliminate any unnecessary overhead/supervisory redundancies at SPP airports between TSA and contractor personnel? (3) What factors do airport operators cite as having contributed to airports' decisions about whether to participate in the SPP? We are recommending that if TSA plans to rely on its comparison of costs and performance of SPP and non-SPP airports for future decision making, the agency …
Date:
January 9, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Government Auditing Standards: 2002 Revision (Exposure Draft) (Superseded by GAO-03-673G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. This guide discusses revised government auditing standards for auditors and audit organizations when required by law, regulation, agreement, contract, or policy. The standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports."
Date:
January 1, 2002
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Posthearing Questions Related to the Department of Defense's Management of the Chemical Agents and Munitions Destruction Program
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a request by the Chairman and a Member of the Subcommittee on Terrorism, Unconventional Threats and Capabilities, House Committee on Armed Services, GAO responded to post-hearing questions concerning on DOD's Chemical Agents and Munitions Destruction Program."
Date:
January 5, 2004
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Report for the Pearl Harbor Survivors Association for Fiscal Year 2005
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Pearl Harbor Survivors Association for fiscal year ended September 30, 2005. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinion that, with one exception, the financial statements of the corporation were presented fairly on a modified cash basis of accounting. The exception relates to the fact that the auditor was not present to observe the physical inventory count at September 30, 2005, and the corporation's records do not permit adequate retroactive tests of inventory balances."
Date:
January 26, 2007
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library