DOD Financial Management: More Reliable Information Key to Assuring Accountability and Managing Defense Operations More Efficiently (open access)

DOD Financial Management: More Reliable Information Key to Assuring Accountability and Managing Defense Operations More Efficiently

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the steps needed to improve financial management at the Department of Defense (DOD), focusing on: (1) the impact of financial management weaknesses on DOD's ability to efficiently and economically carry out its operations; (2) efforts DOD has initiated, and additional actions that are necessary, to improve financial management systems and controls in the short term; and (3) enhancements needed in updating DOD's Biennial Financial Management Improvement Plan--its long-term blueprint for financial management reform."
Date: April 14, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Year 2000 Computing Challenge: Federal Government Making Progress But Critical Issues Must Still Be Addressed to Minimize Disruptions (open access)

Year 2000 Computing Challenge: Federal Government Making Progress But Critical Issues Must Still Be Addressed to Minimize Disruptions

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the remaining year 2000 computing challenges facing the federal government, focusing on the: (1) actions that the federal government has taken to improve its year 2000 approach; (2) status of the federal government's remediation of its mission-critical systems, with a particular focus on those that are not yet compliant; (3) reported status of state-administered federal programs; and (4) remaining challenges facing the government in ensuring the continuity of business operations, namely end-to-end testing and contingency planning."
Date: April 14, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Contract Management: DOD's Anthrax Vaccine Manufacturer Will Continue to Need Financial Assistance (open access)

Contract Management: DOD's Anthrax Vaccine Manufacturer Will Continue to Need Financial Assistance

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the contractual relationship between the Department of Defense (DOD) and BioPort Corporation for production of the anthrax vaccine, focusing on: (1) the financial assistance DOD provided BioPort in 1999; and (2) additional financial assistance DOD is providing BioPort in 2000."
Date: April 14, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
National Airspace System: Progress and Ongoing Challenges for the Air Traffic Organization (open access)

National Airspace System: Progress and Ongoing Challenges for the Air Traffic Organization

Testimony issued by the Government Accountability Office with an abstract that begins "Congress's formation of the Air Traffic Organization (ATO) and the Joint Planning and Development Office (JPDO), both within the Federal Aviation Administration (FAA), represent the latest efforts to address the monumental challenges of modernizing the national airspace system (NAS) during the first quarter of the twenty-first century. For more than two decades, FAA has been working to modernize the air traffic control (ATC) system, but projects have repeatedly missed cost, schedule, and performance targets. Consequently, ATC modernization has been on GAO's list of high-risk federal programs since 1995. The ATO's focus is on a rolling 10- year outlook to operate and modernize the NAS. By contrast, the JPDO's vision is longer term, focused on coordinating the research efforts of diverse federal agencies to achieve a common goal of meeting potential air traffic demands in 2025. This statement discusses (1) GAO's assessment of the ATO's efforts to date in addressing some of the key challenges for the ATC modernization program and (2) challenges that lie ahead for the ATO and options that it could consider in addressing the needs of the NAS over the next decade, as well as …
Date: April 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
General Services Administration: Leasing Practices in Selected Regions (open access)

General Services Administration: Leasing Practices in Selected Regions

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the process used by the Public Buildings Service (PBS) to procure leased space for federal agencies, focusing on the: (1) approaches 3 of the General Services Administration's 11 regional offices use to lease space, including how each region determines an agency's space requirements, identifies and assesses potential space, and communicates with actual offerors; and (2) effect of solicitation practices on competition."
Date: April 14, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Information Security: Department of Homeland Security Faces Challenges in Fulfilling Statutory Requirements (open access)

Information Security: Department of Homeland Security Faces Challenges in Fulfilling Statutory Requirements

Testimony issued by the Government Accountability Office with an abstract that begins "For many years, GAO has reported that poor information security is a widespread problem that has potentially devastating consequences. Accordingly, since 1997, GAO has identified information security as a governmentwide high-risk issue in reports to Congress--most recently in January 2005. Concerned with accounts of attacks on commercial systems via the Internet and reports of significant weaknesses in federal computer systems that made them vulnerable to attack, Congress passed the Federal Information Security Management Act of 2002 (FISMA), which permanently authorized and strengthened the federal information security program, evaluation, and reporting requirements established for federal agencies. FISMA requires that agencies report annually to OMB who issues guidance for that reporting process. The Department of Homeland Security (DHS), the third largest agency in the federal government, uses a variety of major applications and general systems in support of operational and administrative requirements. This testimony discusses DHS's progress and challenges in implementing FISMA as reported by the agency and its Inspector General (IG)."
Date: April 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Human Capital: Status of Actions Needed to Improve the Timely and Accurate Delivery of Compensation and Medical Benefits to Deployed Civilians (open access)

Human Capital: Status of Actions Needed to Improve the Timely and Accurate Delivery of Compensation and Medical Benefits to Deployed Civilians

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) and other executive agencies increasingly deploy civilians in support of contingency operations in Iraq and Afghanistan. Prior GAO reports show that the use of deployed civilians has raised questions about the potential for differences in policies on compensation and medical benefits. When these civilians are deployed and serve side by side, differences in compensation or medical benefits may become more apparent and could adversely impact morale. This statement is based on GAO's 2009 congressionally requested report, which compared agency policies and identified any issues in policy or implementation regarding (1) compensation, (2) medical benefits, and (3) identification and tracking of deployed civilians. GAO reviewed laws, policies, and guidance; interviewed responsible officials at the Office of Personnel Management (OPM); and conducted a survey of civilians deployed from the six agencies between January 1, 2006 and April 30, 2008. GAO made ten recommendations for agencies to take actions such as reviewing compensation laws and policies, establishing medical screening requirements, and creating mechanisms to assist and track deployed civilians. Seven of the agencies--including DOD-- generally agreed with these recommendations; U.S. Agency for International Development did not. …
Date: April 14, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Tax Compliance: Reducing the Tax Gap Can Contribute to Fiscal Sustainability but Will Require a Variety of Strategies (open access)

Tax Compliance: Reducing the Tax Gap Can Contribute to Fiscal Sustainability but Will Require a Variety of Strategies

Testimony issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) recent estimate of the difference between what taxpayers timely and accurately paid in taxes and what they owed ranged from $312 billion to $353 billion for tax year 2001. IRS estimates it will eventually recover some of this tax gap, resulting in a net tax gap from $257 billion to $298 billion. The tax gap arises when taxpayers fail to comply with the tax laws by underreporting tax liabilities on tax returns; underpaying taxes due from filed returns; or "nonfiling," which refers to the failure to file a required tax return altogether or in a timely manner. The Chairman and Ranking Minority Member of the Senate Committee on Finance asked GAO to review a number of issues related to the tax gap. This testimony will address GAO's longstanding concerns regarding tax compliance; IRS's efforts to ensure compliance; and the significance of reducing the tax gap, including some steps that may assist with this challenging task. For context, this testimony will also address GAO's most recent simulations of the long-term fiscal outlook and the need for a fundamental reexamination of major spending and tax …
Date: April 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Tax Administration: IRS' Low-Dollar Notices Sent to Individual Taxpayers (open access)

Tax Administration: IRS' Low-Dollar Notices Sent to Individual Taxpayers

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) computer-generated low-dollar notices, focusing on notices involving: (1) amounts due of less than $5; and (2) refunds of less than $1."
Date: April 14, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Medicaid and SCHIP: Comparisons of Outreach, Enrollment Practices, and Benefits (open access)

Medicaid and SCHIP: Comparisons of Outreach, Enrollment Practices, and Benefits

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Medicaid program and State Children's Health Insurance Program (SCHIP), focusing on the differences between both programs with regard to outreach, application and eligibility determination, screening and enrollment, and benefits."
Date: April 14, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
National Flood Insurance Program: Oversight of Policy Issuance and Claims (open access)

National Flood Insurance Program: Oversight of Policy Issuance and Claims

Testimony issued by the Government Accountability Office with an abstract that begins "According to the National Flood Insurance Program (NFIP), 90 percent of all natural disasters in the United States involve flooding. Because of the catastrophic and unpredictable nature of floods, private insurance companies do not typically cover flood losses. Congress established the NFIP in 1968 to provide an insurance alternative to disaster assistance in response to the escalating costs of repairing flood damage. During congressional hearings on provisions of the Flood Insurance Reform Act of 2004, several legislators testified on NFIP shortcomings, as reported by constituents whose properties had been flooded by Hurricane Isabel in September 2003. The act required GAO to study coverage provided under the NFIP. It also required the Federal Emergency Management Agency (FEMA), the administrator of the NFIP, to take steps to address concerns about coverage and claims procedures. Today's testimony is based on work in progress to address this mandate. It provides preliminary information on (1) the types of coverage limits, restrictions, and exclusions under the NFIP; (2) how FEMA, in partnership with private insurers, manages and oversees the NFIP and the views of selected private sector program managers on how the program is …
Date: April 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Whistleblower Protection: VA Did Little Until Recently to Inform Employees About Their Rights (open access)

Whistleblower Protection: VA Did Little Until Recently to Inform Employees About Their Rights

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of Veterans Affairs' (VA) whistleblower protection, focusing on the: (1) actions VA has taken since October 29, 1994--the enactment of the 1994 Whistleblower Protection Act amendments--to inform its employees about their rights to protection against reprisal when reporting misconduct; (2) extent to which VA employees are aware of their rights to such protection; (3) extent to which VA employees are willing to report misconduct in VA operations, should they become aware of it; and (4) number and disposition of whistleblower reprisal complaints filed by VA employees with agencies responsible for providing whistleblower protection."
Date: April 14, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
U.S. Postal Service: Despite Recent Progress, Postal Reform Legislation Is Still Needed (open access)

U.S. Postal Service: Despite Recent Progress, Postal Reform Legislation Is Still Needed

Testimony issued by the Government Accountability Office with an abstract that begins "Both the Presidential Commission on the U.S. Postal Service and GAO's past work have reported that universal postal service is at risk and that comprehensive postal reform legislation is needed to minimize the risk of a significant taxpayer bailout or dramatic postal rate increases. In April 2001, GAO added the Postal Service's (the Service) transformation efforts and long-term outlook to its High-Risk List. GAO has testified that comprehensive postal reform legislation is needed to clarify the Service's mission and role; enhance governance, transparency, and accountability; improve regulation of postal rates and oversight; help to ensure the rationalization of the Service's infrastructure and workforce; and make certain human capital reforms. The Service has made significant progress on some of its key challenges but postal reform legislation continues to be needed in order to facilitate a broader transformation effort. To help Congress and other stakeholders understand Service progress and the need for postal reform, GAO will focus on (1) Service progress since GAO put Service transformation efforts and long-term outlook on GAO's High-Risk List, (2) why comprehensive postal reform legislation is needed, and (3) key areas for comprehensive postal reform. …
Date: April 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Employment Verification: Agencies Have Improved E-Verify, but Significant Challenges Remain (open access)

Employment Verification: Agencies Have Improved E-Verify, but Significant Challenges Remain

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the E-Verify program, which provides employers a tool for verifying an employee's authorization to work in the United States. The opportunity for employment is one of the most powerful magnets attracting immigrants to the United States. According to the Pew Hispanic Center, as of March 2010, approximately 11.2 million unauthorized immigrants were living in the country, and an estimated 8 million of them, or about 70 percent, were in the labor force. Congress, the administration, and some states have taken various actions to better ensure that those who work here have appropriate work authorization and to safeguard jobs for authorized employees. Nonetheless, opportunities remain for unauthorized workers to fraudulently obtain employment by using borrowed or stolen documents and for unscrupulous employers to hire unauthorized workers. Immigration experts have noted that deterring illegal immigration requires, among other things, a more reliable employment eligibility verification process and a more robust worksite enforcement capacity. E-Verify is a free, largely voluntary, Internet-based system operated by the Verification Division of the Department of Homeland Security's U.S. Citizenship and Immigration Services (USCIS) and the Social Security Administration (SSA). The goals of …
Date: April 14, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Government Auditing Standards: Independence (Preliminary Views) (open access)

Government Auditing Standards: Independence (Preliminary Views)

Other written product issued by the General Accounting Office with an abstract that begins "GAO presented a draft of its revised government auditing standards to audit officials and others interested in government auditing standards, which summarized the Advisory Council on Government Auditing Standards' views on the proposed changes to financial auditing standards."
Date: April 14, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Tax Administration: Multiple Collection Notices Sent to Individual Taxpayers (open access)

Tax Administration: Multiple Collection Notices Sent to Individual Taxpayers

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) multiple collection notices, focusing on: (1) how many individual taxpayers were sent multiple notices to collect the same tax assessment, particularly after IRS received full payment of the assessment; and (2) IRS' reasons for sending collection notices after receiving full payment."
Date: April 14, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
U.S. Government Financial Statements: Fiscal Year 2009 Audit Highlights Financial Management Challenges and Unsustainable Long-Term Fiscal Path (open access)

U.S. Government Financial Statements: Fiscal Year 2009 Audit Highlights Financial Management Challenges and Unsustainable Long-Term Fiscal Path

Testimony issued by the Government Accountability Office with an abstract that begins "GAO annually audits the consolidated financial statements of the U.S. government (CFS). Congress and the President need reliable, useful, and timely financial and performance information to make sound decisions and conduct effective oversight of federal government programs and policies. The federal government began preparing the CFS 13 years ago. Over the years, certain material weaknesses in internal control over financial reporting have prevented GAO from expressing an opinion on the accrual-based consolidated financial statements. Unless these weaknesses are adequately addressed, they will, among other things, continue to (1) hamper the federal government's ability to reliably report a significant portion of its assets, liabilities, costs, and other related information; and (2) affect the federal government's ability to reliably measure the full cost as well as the financial and nonfinancial performance of certain programs and activities. This testimony presents the results of GAO's audit of the CFS for fiscal year 2009 and discusses certain of the federal government's significant near- and long-term fiscal challenges."
Date: April 14, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Homeland Security: Federal Protective Service's Use of Contract Guards Requires Reassessment and More Oversight (open access)

Homeland Security: Federal Protective Service's Use of Contract Guards Requires Reassessment and More Oversight

Testimony issued by the Government Accountability Office with an abstract that begins "To accomplish its mission of protecting about 9,000 federal facilities, the Federal Protective Service (FPS) currently has a budget of about $1 billion, about 1,225 full-time employees, and about 15,000 contract security guards. FPS obligated $659 million for guard services in fiscal year 2009. This testimony is based on our report issued on April 13, 2010, and discusses challenges FPS continues to face in (1) managing its guard contractors and (2) overseeing guards deployed at federal facilities, and (3) the actions FPS has taken to address these challenges. To address these objectives, GAO conducted site visits at 6 of FPS's 11 regions; interviewed FPS officials, guards, and contractors, and analyzed FPS's contract files. GAO also reviewed new contract guard program guidance issued since our July 2009 report and observed guard inspections and penetration testing done by FPS."
Date: April 14, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Hazardous Materials: EPA's Cleanup of Asbestos in Libby, Montana, and Related Actions to Address Asbestos-Contaminated Materials (open access)

Hazardous Materials: EPA's Cleanup of Asbestos in Libby, Montana, and Related Actions to Address Asbestos-Contaminated Materials

A letter report issued by the General Accounting Office with an abstract that begins "Between 1979 and 1998, the number of deaths in Libby, Montana from asbestosis--a lung disease that progressively restricts breathing and can be fatal--was 40 to 80 times higher than the average for the United States. Vermiculite ore--containing high concentrations of asbestos--was mined at Libby between 1923 and 1990, and accounted for most of the world's vermiculite. Mining, processing, or any disturbance of the contaminated vermiculite releases asbestos fibers into the air, which can lead to respiratory illnesses, including asbestosis. When processed, the vermiculite is used in insulation, fireproofing materials, garden materials, and other products. GAO reviewed the history of the Environmental Protection Agency's (EPA) involvement in Libby prior to the agency's initiation of cleanup actions in 1999, the status and costs of EPA's cleanup in Libby, and other actions EPA and other federal agencies are taking to address exposure to asbestoss-contaminated materials."
Date: April 14, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Competitive Contracting: The Understandability of FAIR Act Inventories Was Limited (open access)

Competitive Contracting: The Understandability of FAIR Act Inventories Was Limited

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the implementation of the Federal Activities Inventory Reform (FAIR) Act of 1998, focusing on: (1) the overall initial implementation of the FAIR Act; (2) the clarity and understandability of five agencies' FAIR Act inventories; (3) the extent to which these agencies exempted commercial activities from competition; and (4) supplemental information that enhanced the understandability of agencies' inventories."
Date: April 14, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
U.S.-China Trade: Opportunities to Improve U.S. Government Efforts to Ensure Open and Fair Markets (open access)

U.S.-China Trade: Opportunities to Improve U.S. Government Efforts to Ensure Open and Fair Markets

Testimony issued by the Government Accountability Office with an abstract that begins "Today's hearing takes place not only at a time of increasing trade between the United States and China but also amidst a period of ongoing concern about the growing U.S. trade deficit with China, which totaled $162 billion in 2004. Managing this relationship with one of the United States' most important trading partners is an effort that calls upon the resources of nearly every aspect of the U.S. trade policy apparatus. Our ongoing body of work has examined several aspects of this apparatus, including U.S. government efforts to ensure China's compliance with complex and far-reaching World Trade Organization (WTO) commitments, as well as the federal government's application of available trade remedies against China. As part of that work that has been issued to date, we have recently put forth a number of recommendations to the key executive branch agencies about how to improve the U.S. government's efforts in these areas. To provide Congress with an update on these issues, this statement discusses (1) the key findings and recommendations from our recently issued work on U.S. government efforts to ensure China's compliance with WTO commitments, as well as U.S. …
Date: April 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Internal Revenue Service: Assessment of Fiscal Year 2006 Budget Request and Interim Results of the 2005 Filing Season (open access)

Internal Revenue Service: Assessment of Fiscal Year 2006 Budget Request and Interim Results of the 2005 Filing Season

Testimony issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) has been shifting its priorities from taxpayer service to enforcement and its management of Business Systems Modernization (BSM) from contractors to IRS staff. Although there are sound reasons for these adjustments, they also involve risks. With respect to the fiscal year 2006 budget request, GAO assessed (1) how IRS proposes to balance its resources between taxpayer service and enforcement programs and the potential impact on taxpayers, (2) the status of IRS's efforts to develop and implement the BSM program, and (3) the progress IRS has made in implementing best practices in developing its Information Technology (IT) operations and maintenance budget. For the 2005 filing season, GAO assessed IRS's performance in processing returns and providing taxpayer service."
Date: April 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
District of Columbia Government: Performance Report's Adherence to Statutory Requirements (open access)

District of Columbia Government: Performance Report's Adherence to Statutory Requirements

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed whether the District of Columbia's annual performance report contained all the information required by law and, if not, why. This report transmits GAO's comments on the Mayor's performance report for fiscal year (FY) 1999, which was due on March 1, 2000, but was issued on March 7, 2000."
Date: April 14, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Unfunded Mandates: Analysis of Reform Act's Coverage and Views on Possible Next Steps (open access)

Unfunded Mandates: Analysis of Reform Act's Coverage and Views on Possible Next Steps

Testimony issued by the Government Accountability Office with an abstract that begins "The Unfunded Mandates Reform Act of 1995 (UMRA) was enacted to address concerns about federal statutes and regulations that require nonfederal parties to expend resources to achieve legislative goals without being provided funding to cover the costs. UMRA generates information about the nature and size of potential federal mandates but does not preclude the implementation of such mandates. At various times in UMRA's 10-year history, Congress has considered legislation to amend aspects of the act to address ongoing questions about its effectiveness. This testimony is based on GAO's reports, Unfunded Mandates: Analysis of Reform Act Coverage (GAO-04-637, May 12, 2004) and Unfunded Mandates: Views Vary About Reform Act's Strengths, Weaknesses, and Options for Improvement (GAO-05-454, March 31, 2005). Specifically, this testimony addresses (1) UMRA's procedures for the identification of federal mandates and GAO's analysis of the implementation of those procedures for statutes enacted and major rules issued in 2001 and 2002, and (2) the views of a diverse group of parties familiar with UMRA on the significant strengths and weaknesses of the act as the framework for addressing mandate issues and potential options for reinforcing the strengths or …
Date: April 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library