Resource Type

Securities And Exchange Commission: Continued Management Attention Would Strengthen Internal Supervisory Controls (open access)

Securities And Exchange Commission: Continued Management Attention Would Strengthen Internal Supervisory Controls

A letter report issued by the Government Accountability Office with an abstract that begins "After the passage of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) in 2010, the Securities and Exchange Commission's (SEC) Office of Compliance Inspections and Examinations, Division of Corporation Finance, and Division of Enforcement (herein "the offices") established a working group that developed an internal supervisory control framework. Internal supervisory controls include the processes established by management to help ensure that procedures applicable to staff are performed completely, consistent with applicable policies and procedures, and remain current. The overall control framework is generally consistent with federal internal control standards, which includes identifying and assessing risks, identifying and assessing internal controls, and reporting the results of testing to management and Congress."
Date: April 18, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Medicare Imaging Accreditation: Effect on Access to Advanced Diagnostic Imaging Is Unclear amid Other Policy Changes (open access)

Medicare Imaging Accreditation: Effect on Access to Advanced Diagnostic Imaging Is Unclear amid Other Policy Changes

A letter report issued by the Government Accountability Office with an abstract that begins "GAO found that the number of advanced diagnostic imaging (ADI) services provided to Medicare beneficiaries in the office setting—an indicator of access to those services—began declining before and continued declining after the accreditation requirement went into effect on January 1, 2012. In particular, the rate of decline from 2009 to 2010 was similar to the rate from 2011 to 2012 for magnetic resonance imaging (MRI); computed tomography (CT); and nuclear medicine (NM), including positron emission tomography (PET) services. These results suggest that the overall decline was driven, at least in part, by factors other than accreditation. The percentage decline in the number of ADI services provided in the office setting was generally similar in both urban and rural areas during the period GAO studied."
Date: April 18, 2014
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Space Activities: Organizational Changes Initiated, but Further Management Actions Needed (open access)

Defense Space Activities: Organizational Changes Initiated, but Further Management Actions Needed

A letter report issued by the General Accounting Office with an abstract that begins "In January 2001, the congressionally chartered Commission to Assess United States National Security Space Management and Organization--known as the Space Commission--reported that the Department of Defense (DOD) lacked the senior-level focus and accountability to provide guidance and oversight for national security space operations. Congress mandated that GAO provide an assessment of DOD's actions to implement the Space Commission's recommendations. Thus, GAO (1) updated its June 2002 assessment of DOD's actions to address the Space Commission's recommendations, (2) ascertained progress in addressing other long- term management concerns, and (3) assessed the extent to which DOD has developed a results-oriented management framework for space activities."
Date: April 18, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Defense Infrastructure: Improved Guidance Needed for Estimating Alternatively Financed Project Liabilities (open access)

Defense Infrastructure: Improved Guidance Needed for Estimating Alternatively Financed Project Liabilities

A letter report issued by the Government Accountability Office with an abstract that begins "In the event of future base closure, the Department of Defense's (DOD) potential financial liabilities from alternatively financed projects will vary by project type and the language of its legal agreements. According to GAO's analysis of data reported by DOD, it had more than 550 such projects on more than 240 U.S. installations, as of September 30, 2011. 56 percent of these projects have been put in place since the 2005 Base Realignment and Closure (BRAC) round. Further, according to this analysis and GAO's case study review, liabilities will likely exist for renewable energy and privatized utility projects in the event of base closure because these projects commit the government to making future payments, although the liabilities may be limited by termination for convenience clauses in agreements. In contrast, privatized housing, privatized army lodging, and enhanced use lease projects are generally not expected to create a financial liability if bases close because DOD does not expect to terminate these types of agreements."
Date: April 18, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Aviation Fees: Review of Air Carriers' Year 2000 Passenger and Property Screening Costs (open access)

Aviation Fees: Review of Air Carriers' Year 2000 Passenger and Property Screening Costs

A letter report issued by the Government Accountability Office with an abstract that begins "The Aviation and Transportation Security Act (ATSA) authorized the Transportation Security Administration (TSA) to impose an Aviation Security Infrastructure Fee (ASIF) on air carriers to help pay for the costs of aviation security services. To impose the ASIF, TSA issued an Interim Final Rule (IFR) and required air carriers to report their passenger and property screening costs incurred in 2000 on an attachment to the IFR referred to as Appendix A. The 2000 screening costs reported by air carriers were going to be used to establish the ASIF. Based on industry estimates of $1 billion, TSA had estimated that the costs incurred by air carriers in 2000 were $750 million, but the amounts reported by air carriers totaled $319 million, significantly less than expected. To provide the Congress with an independent assessment, the Department of Homeland Security Appropriations Act, 2005 required GAO to review the amount of passenger and property screening costs incurred by air carriers in 2000."
Date: April 18, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Nuclear Weapons: Technology Development Efforts for the Uranium Processing Facility (open access)

Nuclear Weapons: Technology Development Efforts for the Uranium Processing Facility

A letter report issued by the Government Accountability Office with an abstract that begins "GAO has identified five additional risks since its November 2010 report ( GAO-11-103 ) associated with using new technologies in the National Nuclear Security Administration's (NNSA) Uranium Processing Facility (UPF), which is to be built in three interrelated phases. These risks and the steps that NNSA is taking to address them include the following:"
Date: April 18, 2014
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Satellite Control: Long-Term Planning and Adoption of Commercial Practices Could Improve DOD's Operations (open access)

Satellite Control: Long-Term Planning and Adoption of Commercial Practices Could Improve DOD's Operations

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) satellite control networks are fragmented and potentially duplicative. Over the past decade, DOD has increasingly deployed standalone satellite control operations networks, which are designed to operate a single satellite system, as opposed to shared systems that can operate multiple kinds of satellites. Dedicated networks can offer many benefits to programs, including possible lower risks and customization for a particular program's needs. However, they can also be more costly and have led to a fragmented, and potentially duplicative, approach which requires more infrastructure and personnel than shared operations. For example, one Air Force base has 10 satellite programs operated by 8 separate control centers. According to Air Force officials, DOD continues to acquire standalone networks and has not worked to move its current standalone operations towards a shared satellite control network, which could better leverage DOD investments."
Date: April 18, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Tobacco Taxes: Large Disparities in Rates for Smoking Products Trigger Significant Market Shifts to Avoid Higher Taxes (open access)

Tobacco Taxes: Large Disparities in Rates for Smoking Products Trigger Significant Market Shifts to Avoid Higher Taxes

A letter report issued by the Government Accountability Office with an abstract that begins "Large federal excise tax disparities among tobacco products, which resulted from the Children’s Health Insurance Program Reauthorization Act (CHIPRA) of 2009, created opportunities for tax avoidance and led to significant market shifts by manufacturers and price sensitive consumers toward the lower-taxed products. Monthly sales of pipe tobacco increased from approximately 240,000 pounds in January 2009 to over 3 million pounds in September 2011, while roll-your-own tobacco dropped from about 2 million pounds to 315,000 pounds. For the same months, large cigar sales increased from 411 million to over 1 billion cigars, while small cigars dropped from about 430 million to 60 million cigars. According to government, industry, and nongovernmental organization representatives, many roll-your-own tobacco and small cigar manufacturers shifted to the lower-taxed products after CHIPRA to avoid paying higher taxes."
Date: April 18, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
911 Services: Most States Used 911 Funds for Intended Purposes, but FCC Could Improve Its Reporting on States' Use of Funds (open access)

911 Services: Most States Used 911 Funds for Intended Purposes, but FCC Could Improve Its Reporting on States' Use of Funds

A letter report issued by the Government Accountability Office with an abstract that begins "Although states faced challenges and delays in the past, states have made significant progress implementing wireless Enhanced 911 (E911) since 2003. Wireless E911 deployment usually proceeds through two phases: Phase I provides general caller location information by identifying the cell tower or cell site that is receiving the wireless call; Phase II provides more precise caller-location information, usually within 50 to 300 meters. Currently, according to the National Emergency Number Association (NENA), nearly 98 percent of 911 call centers, known as Public Safety Answering Points (PSAPs), are capable of receiving Phase I location information, and 97 percent have implemented Phase II for at least one wireless carrier. This represents a significant improvement since 2003 when implementation of Phase I was 65 percent and Phase II was 18 percent. According to NENA's current data, 142 U.S. counties (representing roughly 3 percent of the U.S. population) do not have some level of wireless E911 service. The areas that lack wireless E911 are primarily rural and tribal areas that face special implementation challenges, according to federal and association officials."
Date: April 18, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Grants Management: Additional Actions Needed to Streamline and Simplify Processes (open access)

Grants Management: Additional Actions Needed to Streamline and Simplify Processes

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government distributed about $400 billion in federal grants in fiscal year 2003 through about 1,000 different federal grant programs administered by several federal agencies with different administrative requirements. Congress, concerned that some of these requirements may be duplicative, burdensome, or conflicting--and could impede cost-effective delivery of services--passed the Federal Financial Assistance Management Improvement Act of 1999, commonly called P.L. 106-107, and mandated that GAO assess the act's effectiveness. This report addresses (1) progress made to streamline and develop common processes for grantees and (2) the coordination among the Office of Management and Budget (OMB), the agencies, and potential grant recipients."
Date: April 18, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Drug Courts: Better DOJ Data Collection and Evaluation Efforts Needed to Measure Impact of Drug Court Programs (open access)

Drug Courts: Better DOJ Data Collection and Evaluation Efforts Needed to Measure Impact of Drug Court Programs

A letter report issued by the General Accounting Office with an abstract that begins "In exchange for the possibility of dismissed charges or reduced sentences, defendants with substance abuse problems agree to be assigned to drug court programs. In drug courts, judges generally preside over the proceedings; monitor the progress of defendants; and prescribe sanctions and rewards in collaboration with prosecutors, defense attorneys, and treatment providers. Most decisions about drug court operations are left to local jurisdictions. Although programs funded by the Drug Court Program Office (DCPO) must collect and provide performance measurement and outcome data, the Department of Justice (DOJ) has not effectively managed this effort because of (1) its inability to readily identify the universe of DCPO-funded drug court programs, including those subject to DCPO's data collection reporting requirements; (2) its inability to accurately determine the number of drug court programs responding to DCPO's semiannual data collection survey; (3) inefficiencies in the administration of DCPO's semiannual data collection effort; (4) the elimination of post-program impact questions from the data collection survey effort; and (5) the lack of use of the Drug Court Clearinghouse. Various administrative and research factors have also hampered DOJ's ability to complete the two-phase National …
Date: April 18, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
DOD Personnel: More Consistency Needed in Determining Eligibility for Top Secret Security Clearances (open access)

DOD Personnel: More Consistency Needed in Determining Eligibility for Top Secret Security Clearances

A chapter report issued by the General Accounting Office with an abstract that begins "Each year, the Department of Defense (DOD) makes about 200,000 decisions to grant, deny, or revoke security clearances for its civilian, military, and contractor personnel. Through a process called adjudication, DOD personnel security specialists review the results of employees' background investigations and determine whether the individual is eligible for a clearance. This report (1) assesses whether DOD's adjudicators consistently document all significant adverse security conditions when determining individuals' eligibility for top secret security clearances and (2) identifies factors that hinder the effectiveness of DOD's adjudicative process. GAO found that DOD adjudicators have not consistently documented all significant adverse security conditions present in investigative case files when determining individuals' eligibility for top secret security clearances. DOD has been unable to demonstrate that it fully considered all significant adverse conditions often not documented, including financial matters. Several factors have hindered the effectiveness of DOD's adjudicative process. The Assistant Secretary has not (1) used common explanatory guidance, such as that contained in the Adjudicative Desk Reference he developed, or issued any other clarifying guidance to promote consistency in applying the federal guidelines; (2) required adjudicators to take DOD adjudicative …
Date: April 18, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Retired Coal Miners' Health Benefit Funds: Financial Challenges Continue (open access)

Retired Coal Miners' Health Benefit Funds: Financial Challenges Continue

A letter report issued by the General Accounting Office with an abstract that begins "More than 100,000 retired coal miners and their spouses and dependents in 1992 faced a potential decrease in their employment-related health insurance coverage or loss of such coverage altogether. Some former employers had stopped mining coal or gone out of business and were no longer contributing to the United Mine Workers of America (UMWA) retiree benefit funds. To ensure that these individuals would continue to receive the health benefits specified in previous collective bargaining agreements reached with coal companies, often gained in exchange for lower pensions, Congress enacted the Coal Industry Retiree Health Benefit Act of 1992 (Coal Act). The Coal Act replaced the existing UMWA benefit funds with the Combined Benefit Fund (CBF) and the 1992 Benefit Plan. These funds' benefits requires less cost sharing by beneficiaries and provides more extensive coverage than benefit packages offered by the major manufacturing companies and companies with unionized workforces. However, the extent of coverage is generally comparable. The cost of health care for the funds' beneficiaries in 1999 was about 29 percent higher than for demographically similar Medicare beneficiaries with employer-sponsored insurance. The funds' officials have attempted to …
Date: April 18, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Defense Transportation: Monitoring Costs and Benefits Needed While Implementing a New Program for Moving Household Goods (open access)

Defense Transportation: Monitoring Costs and Benefits Needed While Implementing a New Program for Moving Household Goods

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) spends more than $1.7 billion each year to move and store over 600,000 household goods shipments when relocating military personnel. It conducted and evaluated several pilot program studies aimed at fixing its problem-plagued program and, in 2002, issued a report to Congress with three recommendations. The 1997 Defense Appropriations Act Conference Report directed GAO to validate the results achieved by the pilot programs. In response, GAO examined the extent to which DOD's recommendations to Congress (1) offer solutions to long-standing problems in the current program and (2) are supported by the evaluation's findings and should be implemented. GAO also assessed the soundness of methodologies used by DOD to develop cost estimates to implement the recommendations."
Date: April 18, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Department of Homeland Security: FY2014 Appropriations (open access)

Department of Homeland Security: FY2014 Appropriations

This report provides an overview of appropriations for the Department of Homeland Security (DHS). The first portion of this report provides an overview and historical context for reviewing DHS appropriations, highlighting various aspects including the comparative size of DHS components, the amount of non-appropriated funding the department receives, and trends in the timing and size of the department's appropriations legislation.
Date: April 18, 2014
Creator: Painter, William L.
System: The UNT Digital Library
Gun Control Legislation (open access)

Gun Control Legislation

In the wake of the tragic shootings in Tuscon, AZ, which resulted in the hospitalization of Representative Gabrielle Giffords, as well as 6 fatalities and 13 wounded, the 112th Congress could reexamine certain issues and legislation related to gun control and firearms. This report provides basic firearms-related statistics, an overview of federal firearms law, and a summary of legislative action in the 111th Congress.
Date: April 18, 2011
Creator: Krouse, William J.
System: The UNT Digital Library
Economic Recovery: Sustaining U.S. Economic Growth in a Post-Crisis Economy (open access)

Economic Recovery: Sustaining U.S. Economic Growth in a Post-Crisis Economy

The 2007-2009 recession was long and deep, and according to several indicators was the most severe economic contraction since the 1930s (but still much less severe than the Great Depression). This report examines the state of the economy in light of the recession.
Date: April 18, 2013
Creator: Elwell, Craig K.
System: The UNT Digital Library
Taiwan: Major U.S. Arms Sales Since 1990 (open access)

Taiwan: Major U.S. Arms Sales Since 1990

This report discusses U.S. arms sales to Taiwan, or Republic of China (ROC), including policy issues for Congress and legislation. The Taiwan Relations Act (TRA), P.L. 96-8, has governed U.S. arms sales to Taiwan since 1979, when the United States recognized the People’s Republic of China (PRC) instead of the ROC. There are two other relevant elements of the “one China” policy: the August 17, 1982 U.S.-PRC Joint Communique and the “Six Assurances” made to Taiwan.
Date: April 18, 2003
Creator: Kan, Shirley A.
System: The UNT Digital Library
Navy Littoral Combat Ship (LCS)/Frigate Program: Background and Issues for Congress (open access)

Navy Littoral Combat Ship (LCS)/Frigate Program: Background and Issues for Congress

This report provides background information and issues for Congress on the Navy's Littoral Combat Ship (LCS)/Frigate program, a program to procure a large number of LCSs and modified LCSs. Congress's decisions on the LCS/Frigate program will affect Navy capabilities and funding requirements, and the shipbuilding industrial base.
Date: April 18, 2016
Creator: O'Rourke, Ronald
System: The UNT Digital Library
European Security and Islamist Terrorism (open access)

European Security and Islamist Terrorism

This report discusses the current security climate in Europe following recent incidences of terrorism. The report also addresses potential policy responses and challenges.
Date: April 18, 2016
Creator: Archick, Kristin & Belkin, Paul
System: The UNT Digital Library
DHS Appropriations FY2016: Protection, Preparedness, Response, and Recovery (open access)

DHS Appropriations FY2016: Protection, Preparedness, Response, and Recovery

This report is part of a suite of reports that discuss appropriations for the Department of Homeland Security (DHS) for FY2016. It specifically discusses appropriations for the components of DHS included in the third title of the homeland security appropriations bill--the National Protection and Programs Directorate (NPPD), the Office of Health Affairs (OHA), and the Federal Emergency Management Agency (FEMA).
Date: April 18, 2016
Creator: Painter, William L.; Moteff, John D.; Lister, Sarah A.; Lindsay, Bruce R.; McCarthy, Francis X. & Kruger, Lennard G.
System: The UNT Digital Library
The Hall Effect in Neutron Irradiated and Annealed Graphite (open access)

The Hall Effect in Neutron Irradiated and Annealed Graphite

Abstract. Irradiated Whiting graphite possesses a small negative or a positive Hall constant, depending upon the dosage. Annealing at 500 degrees C for 1 hour in helium results in a Hall constant which is large in magnitude and negative in sign. The properties of the annealed graphite are presumably close to those of the original unirradiated material. Unirradiated AGOT-K graphite has a large, negative Hall constant. A mechanism is suggested which accounts for the change in sign of the Hall constant as a result of neutron bombardment.
Date: April 18, 1945
Creator: Maurer, Robert J. & Ruder, Richard C.
System: The UNT Digital Library
Energy and Water Development Appropriations: Nuclear Weapons Activities (open access)

Energy and Water Development Appropriations: Nuclear Weapons Activities

This report discusses the Weapons Activities section of the annual Energy and Water Development appropriations bill which funds the maintenance of U.S. nuclear warheads and related infrastructure. The report provides an overview of the programs funded through the bill and the FY2019 budget request.
Date: April 18, 2018
Creator: Woolf, Amy F.
System: The UNT Digital Library
Legislative Branch: Fiscal Year 2018 Appropriations (open access)

Legislative Branch: Fiscal Year 2018 Appropriations

This report provides an overview of the FY2018 legislative branch appropriations bill and compares funding levels from previous years to FY2018.
Date: April 18, 2018
Creator: Brudnick, Ida A.
System: The UNT Digital Library