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Farm Bill: Issues to Consider for Reauthorization
Other written product issued by the Government Accountability Office with an abstract that begins "The Government Accountability Office (GAO) and the U.S. Department of Agricultures Office of Inspector General (OIG) seek to enhance the efficiency, effectiveness, and accountability of the federal government. As Congress debates ways to address the federal governments long-term fiscal imbalance, it becomes even more critical that we help with this challenge by identifying opportunities for cost-savings and for improving programs to ensure that every dollar counts."
Date:
April 24, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Medicare Home Health: Clarifying the Homebound Definition Is Likely to Have Little Effect on Costs and Access
Correspondence issued by the General Accounting Office with an abstract that begins "Medicare's home health benefit provides skilled nursing and other services to beneficiaries who are homebound. The Department of Health and Human Services (HHS) had a long-standing policy that beneficiaries who regularly attend adult day care were not considered homebound, particularly if the purpose of attending was to receive nonmedical or custodial care. In 2000, Congress indicated that Medicare beneficiaries who attended adult day care could still be considered homebound if they still met the other homebound requirements. GAO found that this clarification will have little effect on program costs or access to services because the number of affected individuals is small. On the basis of National Long Term Care Survey data, GAO estimates that 0.2 percent of elderly Medicare beneficiaries who attended adult day care had mobility or cognitive impairments that might make some eligible for Medicare home health services."
Date:
April 26, 2002
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Management Report: Opportunities for Improvement in the Federal Housing Finance Agency's Internal Controls and Accounting Procedures
Correspondence issued by the Government Accountability Office with an abstract that begins "In November 2010, we issued our opinion on the Federal Housing Finance Agency's (FHFA) fiscal years 2010 and 2009 financial statements. Our report also included our opinion on the effectiveness of FHFA's internal control over financial reporting as of September 30, 2010, and our evaluation of FHFA's compliance with provisions of selected laws and regulations for the fiscal year ended September 30, 2010. The Housing and Economic Recovery Act of 2008 (HERA) created FHFA and gave it responsibility for, among other things, the supervision and oversight of the Federal National Mortgage Association (Fannie Mae), the Federal Home Loan Mortgage Corporation (Freddie Mac), and the 12 federal home loan banks. Specifically, FHFA was assigned responsibility for ensuring that the regulated entities operate in a fiscally safe and sound manner, including maintenance of adequate capital and internal controls, in carrying out their housing and community-development finance mission. HERA requires FHFA to annually prepare financial statements, and requires GAO to audit these statements. The purpose of this report is to present additional information on the internal control and accounting procedure issues we identified during our audit of FHFA's fiscal year 2010 …
Date:
April 29, 2011
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Specialty Hospitals: Information on National Market Share, Physician Ownership, and Patients Served
Correspondence issued by the General Accounting Office with an abstract that begins "Specialty hospitals represent a small but growing segment of the health care industry. These hospitals specialize in providing care for certain conditions, such as cardiac care, or performing certain procedures, such as orthopedic surgery. Specialty hospitals are not an entirely new phenomenon, as children's and other types of specialty hospitals have existed for decades. Consequently, it is challenging to distinguish between the old and new types of specialty hospitals. One aspect that sets apart the newer genre of specialty hospitals is that many are owned, in part, by the physicians who work in them. Advocates contend that, because of their focused mission, specialty hospitals can provide high-quality specialty services more efficiently than general hospitals. Because specialty hospitals can tailor their facilities and resources to best fit the needs of certain types of patients, individuals treated in such hospitals may enjoy relatively greater convenience and comfort. Specialty hospitals may also offer physicians financial and work environment advantages. Advocates have stated that the focused mission and dedicated resources of specialty hospitals allow physicians to treat more patients than they could in general hospitals. Physicians may gain financially from this increased …
Date:
April 18, 2003
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Financial Audit Manual: Update (Exposure Draft)
Guidance issued by the General Accounting Office with an abstract that begins "The U.S. General Accounting Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."
Date:
April 1, 2004
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Tobacco Products: FDA Spending and New Product Review Time Frames
Testimony issued by the Government Accountability Office with an abstract that begins "The Food and Drug Administration (FDA) spent (obligated) less than half of the $1.1 billion in tobacco user fees it collected from manufacturers and others from fiscal year 2009 through the end of fiscal year 2012; however, FDA's spending increased substantially in fiscal year 2013. Through December 31, 2013, FDA spent nearly 81 percent of the approximately $1.75 billion in fees collected by that time. According to officials in FDA's Center for Tobacco Products (CTP), the center established by the Family Smoking Prevention and Tobacco Control Act (Tobacco Control Act) to implement the act's provisions, the time it took to award contracts contributed to the center spending less than it had planned to spend. In fiscal year 2013, FDA was able to carry out a number of activities that were originally planned for fiscal years 2011 and 2012, such as efforts to educate youth on the dangers of tobacco use. About 79 percent ($1.12 billion) of user fees spent as of December 31, 2013, was spent by three CTP offices: Office of Health Communication and Education, Office of Science, and Office of Compliance and Enforcement."
Date:
April 8, 2014
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Responses to Post Hearing Questions
Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a Congressional request for additional information related to a March 14, 2006 hearing entitled "GSA Contractors Who Cheat on Their Taxes and What Should Be Done about It." Our responses are based largely on information contained in our published reports and testimonies related to Department of Defense, civilian agency, and GSA contractors with unpaid taxes and reflect our views based on that information."
Date:
April 21, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Management Report: Improvements Are Needed in Internal Control Over Financial Reporting for the Troubled Asset Relief Program
Correspondence issued by the Government Accountability Office with an abstract that begins "The Emergency Economic Stabilization Act of 2008 (EESA) requires that we annually audit the financial statements of the Troubled Asset Relief Program (TARP), which is implemented by the Office of Financial Stability (OFS). On November 15, 2010, we issued our audit report including (1) an unqualified opinion on OFS's financial statements for TARP as of and for the fiscal years ended September 30, 2010, and 2009, and (2) an opinion that OFS maintained effective internal control over financial reporting as of September 30, 2010. We also reported that our tests of OFS's compliance with selected provisions of laws and regulations for the fiscal year ended September 30, 2010, disclosed no instances of noncompliance. Our November 2010 audit report concluded that although certain internal controls could be improved, OFS maintained, in all material respects, effective internal control over financial reporting as of September 30, 2010, that provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the financial statements would be prevented or detected and corrected on a timely basis. Our audit report also identified a significant deficiency in OFS's internal control over its accounting and financial …
Date:
April 18, 2011
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Multiple U.S. Agencies Provided Billions of Dollars to Train and Equip Foreign Police Forces
Correspondence issued by the Government Accountability Office with an abstract that begins "Over the past few years, the United States has increased its emphasis on training and equipping foreign police as a means of supporting a wide range of U.S. foreign-policy goals, including countering terrorists overseas and stopping the flow of narcotics to the United States. Funding for these activities has increased significantly since we last reported on these issues in 1992. In response to congressional request, this report provides estimates of the funding the U.S. government provided for activities to train and equip foreign police, hereafter referred to as "police assistance," during fiscal year 2009. We defined "police" as all law-enforcement units or personnel with arrest, investigative, or interdiction authorities."
Date:
April 27, 2011
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Foreclosure Review: Lessons Learned Could Enhance Continuing Reviews and Activities under Amended Consent Orders
Testimony issued by the Government Accountability Office with an abstract that begins "GAO found the following:"
Date:
April 17, 2013
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Health Coverage Tax Credit: Participation and Administrative Costs
Correspondence issued by the Government Accountability Office with an abstract that begins "This report is in response to section 1899L of the American Recovery and Reinvestment Act of 2009. The statute required the Comptroller General to examine issues related to participation in and administrative costs associated with the Health Coverage Tax Credit program administered by the Internal Revenue Service (IRS) in the Department of the Treasury, and to provide the results to Congress by March 1, 2010."
Date:
April 30, 2010
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Food Safety: FDA Has Begun to Take Action to Address Weaknesses in Food Safety Research, but Gaps Remain
Correspondence issued by the Government Accountability Office with an abstract that begins "The United States faces challenges to ensuring food safety. First, imported food makes up a substantial and growing portion of the U.S. food supply, with 60 percent of fresh fruits and vegetables and 80 percent of seafood coming from across our borders. In recent years, there has been an increase in reported outbreaks of foodborne illness associated with both domestic and imported produce. Second, we are increasingly eating foods that are consumed raw and that have often been associated with foodborne illness outbreaks, including leafy greens such as spinach. Finally, shifting demographics means that more of the U.S. population is, and increasingly will be, susceptible to foodborne illnesses. The risk of severe and life-threatening conditions caused by foodborne illnesses is higher for older adults, young children, pregnant women, and immune-compromised individuals. In January 2007 GAO designated federal oversight of food safety as a high-risk area needing urgent attention and transformation because of the federal government's fragmented oversight of food safety. The Food and Drug Administration (FDA) is responsible for ensuring the safety of roughly 80 percent of the U.S. food supply--virtually all domestic and imported foods except for …
Date:
April 23, 2010
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Military Treatment Facilities: Eligibility Follow-up at Wilford Hall Air Force Medical Center
Correspondence issued by the General Accounting Office with an abstract that begins "In October 2002, we reported the results of our audit of selected internal control activities at three military treatment facilities: Eisenhower Army Medical Center, Augusta, Georgia; Naval Medical Center-Portsmouth, Portsmouth, Virginia; and Wilford Hall Air Force Medical Center, San Antonio, Texas. As part of our work for that report, we requested data files of all patients who had been admitted, treated as outpatients, or received pharmaceutical benefits during fiscal year 2001. Despite considerable effort by the three facilities, only Wilford Hall Air Force Medical Center was able to provide a file of beneficiaries who received pharmaceuticals during the year. We compared this file to data in the Social Security Administration's (SSA) Death Master File as a technique to identify instances of potential fraud or abuse. For Wilford Hall, we identified 41 cases in which a prescription was ordered for an individual after the date of his or her death as recorded in the SSA Death Master File. Congress requested that we determine whether individuals fraudulently obtained pharmaceuticals or other health benefits by assuming the identity of a dead person, and, if so, to identify the specific breakdowns in …
Date:
April 4, 2003
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Government Efficiency and Effectiveness: Opportunities to Reduce Fragmentation, Overlap, and Duplication and Achieve Other Financial Benefits
Testimony issued by the Government Accountability Office with an abstract that begins "GAO's 2014 annual report identifies 64 new actions that executive branch agencies and Congress could take to improve the efficiency and effectiveness of 26 areas of government. GAO identifies 11 new areas in which there is evidence of fragmentation, overlap, or duplication. For example, under current law, individuals are allowed to receive concurrent payments from the Disability Insurance and Unemployment programs. Eliminating the overlap in these payments could save the government about $1.2 billion over the next 10 years. GAO also identifies 15 new areas where opportunities exist either to reduce the cost of government operations or enhance revenue collections. For example, Congress could rescind all or part of the remaining $4.2 billion in credit subsidies for the Advanced Technology Vehicles Manufacturing Loan program unless the Department of Energy demonstrates sufficient demand for this funding."
Date:
April 8, 2014
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Missile Defense: Mixed Progress in Achieving Acquisition Goals and Improving Accountability
Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) Missile Defense Agency (MDA) made progress in its goals to improve acquisition management, and accountability and transparency. The agency gained important knowledge for its Ballistic Missile Defense System (BMDS) by successfully conducting several important tests, including the first missile defense system-level operational flight test. Additionally, key programs successfully conducted developmental flight tests that demonstrated key capabilities and modifications made to resolve prior issues. MDA also made some improvements to transparency and accountability. For example, MDA improved the management of its acquisition-related efforts to deploy a missile defense system in Europe and MDA continued to improve the clarity of its resource and schedule baselines, which are reported to Congress for oversight."
Date:
April 2, 2014
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Inspectors General: Information on Resources and Selected Accomplishments of 18 Inspectors General
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information about the resources and selected accomplishments of inspectors general at 18 federal departments and agencies."
Date:
April 14, 2000
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Paid Tax Return Preparers: In a Limited Study, Preparers Made Significant Errors
Testimony issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) authority to regulate the practice of representatives before IRS is limited to certain preparers, such as attorneys and certified public accountants. Unenrolled preparers—those generally not subject to IRS regulation—accounted for 55 percent of all preparers as of March 2014. In 2010, IRS initiated steps to regulate unenrolled preparers through testing and education requirements; however, the courts ruled that IRS lacked the authority."
Date:
April 8, 2014
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Small Business Administration's Implementation of Administrative Provisions in the American Recovery and Reinvesment Act
Correspondence issued by the Government Accountability Office with an abstract that begins "Under the American Recovery and Reinvestment Act of 2009 (ARRA), Congress required the Small Business Administration (SBA) to implement a total of eight administrative provisions to help facilitate small business lending and enhance liquidity in the secondary markets. These administrative provisions include (1) temporarily requiring SBA to reduce or eliminate certain fees on 7(a) and 504 loans; (2) temporarily increasing the maximum 7(a) guarantee from 85 percent to 90 percent; and (3) implementing provisions designed specifically to facilitate secondary markets, such as extending existing guarantees in the 504 program and making loans to systemically important brokerdealers that operate in the 7(a) secondary market. Further, ARRA established deadlines for SBA to issue regulations that implement certain administrative provisions, such as those pertaining to facilitating secondary market activities. Specifically, ARRA required SBA to issue regulations extending the guarantee related to the 504 program within 15 days after enactment (March 4, 2009) and for making loans to systemically important broker-dealers within 30 days after enactment (March 19, 2009). ARRA also mandates that we report within 60 days after the date of enactment, April 17, 2009, on SBA's initial efforts to comply …
Date:
April 16, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Management Report: Improvements Needed in SEC's Internal Controls and Accounting Procedures
Correspondence issued by the Government Accountability Office with an abstract that begins "On November 14, 2008, we issued our opinion on the U.S. Securities and Exchange Commission's (SEC) fiscal years 2008 and 2007 financial statements. We also issued our opinion on the effectiveness of SEC's internal control over financial reporting (including safeguarding of assets) and over compliance as of September 30, 2008, and our evaluation of SEC's compliance with selected provisions of laws and regulations during fiscal year 2008. The purpose of this report is to present issues identified during our fiscal year 2008 audit of SEC's internal controls and accounting procedures and to recommend actions to address these issues. Accordingly, in this report we are making 19 recommendations to SEC to strengthen internal controls and accounting procedures. These recommendations are in addition to 24 remaining recommendations included in prior year audits of SEC's financial statements that still need to be fully addressed."
Date:
April 2, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Management Report: Improvements Needed in SEC's Internal Controls and Accounting Procedures
Correspondence issued by the Government Accountability Office with an abstract that begins "GAOs audit of U.S. Securities and Exchange Commissions (SEC) fiscal years 2012 and 2011 financial statements identified two areas of deficiency in SECs internal control that GAO determined represented significant deficiencies. Specifically, as briefly discussed in GAOs November 2012 audit report, the aggregation of both continuing and new deficiencies in SECs financial reporting controls over (1) budgetary resources and (2) property and equipment transactions each constituted significant deficiencies. These significant control deficiencies may adversely affect the accuracy and completeness of information used and reported by SECs management. GAO is making a total of nine new recommendations to address these significant internal control deficiencies."
Date:
April 4, 2013
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
DOD Personnel: DOD Comments on GAO's Report on DOD's Civilian Human Capital Strategic Planning
Correspondence issued by the General Accounting Office with an abstract that begins "In response to a Congressional request, we issued a report in March 2003 on the Department of Defense's (DOD) strategic planning efforts for civilian personnel at DOD and selected defense components, including the four military services and two defense agencies. In that report we made recommendations to the Secretary of Defense to strengthen civilian human capital planning, including integration with military personnel and sourcing initiatives. DOD's response to our March 2003 report and recommendations were received too late to be included in that report. To provide our perspective on DOD's comments, we briefly summarize our March 2003 report's objectives, results, and recommendations and DOD's comments, along with our evaluation of the comments. DOD's civilian employees play key roles in such areas as defense policy, intelligence, finance, acquisitions, and weapon systems maintenance. Although downsized 38 percent between fiscal years 1989 and 2002, this workforce has taken on greater roles as a result of DOD's restructuring and transformation. Responding to congressional concerns about the quality and quantity of, and the strategic planning for, the civilian workforce, we determined the following for DOD, the military services, and selected defense agencies (the …
Date:
April 18, 2003
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
The Federal Government's Long-Term Fiscal Outlook: Spring 2013 Update
Other written product issued by the Government Accountability Office with an abstract that begins "Since 1992, GAO has published long-term fiscal simulations showing federal deficits and debt under different sets of policy assumptions."
Date:
April 11, 2013
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Retiree Health Benefits: Examples of Employer-Reported Obligations in Selected Industries
Correspondence issued by the General Accounting Office with an abstract that begins "In addition to providing an overview of a company's business operations, the annual reports submitted to the Securities and Exchange Commission present important information on an employer's estimated obligations for postemployment benefits, including retiree health benefits. However, the assumption used to estimate obligations for postemployment benefits vary across companies and are not comparable. Financial Accounting Standards Board guidelines give employers latitude in calculating these obligations. Moreover, changes in companies' benefit offerings or financial stability would likely alter companies' obligations for retiree health benefits. Most employers also reserve the right to change or terminate retiree health benefits."
Date:
April 29, 2002
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Defense Management: Need to Fully Recognize Ammunition Demilitarization Liability
Correspondence issued by the General Accounting Office with an abstract that begins "Last year, GAO reported that the demilitarization liability for excess ammunition was not reflected in the Department of Defense's (DOD) financial statements although required by federal financial accounting standards. The Army, as the single manager for conventional ammunition, calculated a liability of $1.2 billion and prepared a voucher recognizing this amount. Although consistent with GAO's recommendation that DOD include the total liability for demilitarizing excess ammunition in its annual financial statements, this amount does not reflect the full extent of future costs. Specifically, the Army does not recognize a liability for costs associated with the demilitarization of (1) excess ammunition overseas or (2) excess Army-owned war reserve ammunition, excess retail ammunition, and excess ammunition not stored at an Army installation. GAO found that the total liability that should be reflected in fiscal year 2002 financial statements could amount to $3 billion, or $1.8 billion more than the Army's calculation. The Army needs to submit an additional voucher and include in its and DOD's fiscal year 2002 consolidated balance sheets the future liability associated with the demilitarization of excess Army ammunition at overseas and military storage locations."
Date:
April 5, 2002
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library