DOD Financial Management: Integrated Approach, Accountability, and Incentives Are Keys to Effective Reform (open access)

DOD Financial Management: Integrated Approach, Accountability, and Incentives Are Keys to Effective Reform

Testimony issued by the General Accounting Office with an abstract that begins "The results of the Defense Department (DOD) financial audit for fiscal year 2000 highlight long-standing financial management weaknesses that continue to plague the military. These weaknesses not only hamper the department's ability to produce timely and accurate financial management information but also unnecessarily increase the cost of carrying out its missions. Although DOD has made incremental improvement, it has a long way to go to overcome its long-standing, serious financial management weaknesses as part of a comprehensive, integrated reform of the department's business support operations. Such an overhaul must include not only DOD's financial management and other management challenges but also its high-risk areas of information technology and human capital management. Personnel throughout the department must share the common goal of reforming the department's business support structure. Without reengineering, DOD will have little chance of radically improving its cumbersome and bureaucratic processes."
Date: May 8, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Intellectual Property: Industry and Agency Concerns Over Intellectual Property Rights (open access)

Intellectual Property: Industry and Agency Concerns Over Intellectual Property Rights

Testimony issued by the General Accounting Office with an abstract that begins "Improperly defined intellectual property rights in a government contract can result in the loss of an entity's critical assets or limit the development of applications critical to public health or safety. Conversely, successful contracts can spur economic development, innovation, and growth, and dramatically improve the quality of delivered goods and services. Contracting for intellectual property rights is difficult. The stakes are high, and negotiating positions are frequently ill-defined. Moreover, the concerns raised must be tempered with the understanding that government contracting can be challenging even without the complexities of intellectual property rights. Further, contractors often have reasons for not wanting to contract with the government, including concerns over profitability, capacity, accounting and administrative requirements, and opportunity costs. Within the commercial sector, companies identified a number of specific intellectual property concerns that affected their willingness to contract with the government. These included perceived poor definitions of what technical data is needed by the government, issues with the government's ability to protect proprietary data adequately, and unwillingness on the part of government officials to exercise the flexibilities available concerning intellectual property rights. Some of these concerns were on perception rather …
Date: May 10, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Critical Infrastructure Protection: 'ILOVEYOU' Computer Virus Highlights Need for Improved Alert and Coordination Capabilities (open access)

Critical Infrastructure Protection: 'ILOVEYOU' Computer Virus Highlights Need for Improved Alert and Coordination Capabilities

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the ILOVEYOU computer virus, focusing on measures that can be taken to mitigate the effects of future attacks."
Date: May 18, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Nuclear Waste Cleanup: Progress Made but DOE Management Attention Needed to Increase Use of Innovative Technologies (open access)

Nuclear Waste Cleanup: Progress Made but DOE Management Attention Needed to Increase Use of Innovative Technologies

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Department of Energy's (DOE) efforts to implement GAO's recommendations to improve the deployment of innovative cleanup technologies, focusing on whether DOE: (1) established coordination between technology developers and users; (2) modified completed technologies to meet site-specific needs; (3) provided technical assistance to sites; and (4) improved the quality of deployment data."
Date: May 26, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Contract Management: Purchase of Army Black Berets (open access)

Contract Management: Purchase of Army Black Berets

Testimony issued by the General Accounting Office with an abstract that begins "The Army's decision to issue black berets to all of its forces in just eight months placed enormous demands on the military's procurement system. To meet this challenge, the Department of Defense (DOD) increased the domestic supplier's production, awarded contracts to known foreign sources, and procured berets from additional sources. This testimony discusses DOD's contracting strategy, including (1) the contracting procedures DOD used to buy the berets and (2) the circumstances surrounding waivers to the Berry Amendment, a statutory requirement to buy clothing from domestic suppliers. The Defense Logistics Agency (DLA) took several steps to expedite award of the contracts. However, DLA failed to (1) provide for full and open competition as required by the Competition in Contracting Act of 1984 or (2) obtain a review of these contract actions from the Small and Disadvantaged Business Utilization Office for possible small business participation. GAO also found that authority to waive the Berry Amendment was delegated to DLA's Director and Senior Procurement Executive by the Principal Deputy Under Secretary of Defense (Acquisition, Technology, and Logistics), but later canceled to ensure that any request for a waiver to the Berry …
Date: May 2, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Single-Family Housing: Stronger Measures Needed to Encourage Better Performance by Management and Marketing Contractors (open access)

Single-Family Housing: Stronger Measures Needed to Encourage Better Performance by Management and Marketing Contractors

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Department of Housing and Urban Development's (HUD) single family housing program, focusing on the implementation of its management and marketing contracts."
Date: May 16, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Homeland Security: Information Sharing Responsibilities, Challenges, and Key Management Issues (open access)

Homeland Security: Information Sharing Responsibilities, Challenges, and Key Management Issues

Testimony issued by the General Accounting Office with an abstract that begins "The Homeland Security Act of 2002, which created the Department of Homeland Security, brought together 22 diverse organizations to help prevent terrorist attacks in the United States, reduce the vulnerability of the United States to terrorist attacks, and minimize damage and assist in recovery from attacks that do occur. To accomplish this mission, the act established specific homeland security responsibilities for the department, which included sharing information among its own entities and with other federal agencies, state and local governments, the private sector, and others. GAO was asked to discuss DHS's information sharing efforts, including (1) the significance of information sharing in fulfilling DHS's responsibilities; (2) GAO's related prior analyses and recommendations for improving the federal government's information sharing efforts; and (3) key management issues DHS should consider in developing and implementing effective information sharing processes and systems."
Date: May 8, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federal Oil Valuation: Efforts to Revise Regulations and an Analysis of Royalties in Kind (open access)

Federal Oil Valuation: Efforts to Revise Regulations and an Analysis of Royalties in Kind

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the valuation of federal oil, focusing on: (1) the information the Minerals Management Service (MMS) used to justify the need for revising its regulations; (2) how MMS addressed concerns expressed by the oil industry and the states in developing these regulations; and (3) the feasibility of the government's taking its oil and gas royalties in kind, instead of in cash."
Date: May 19, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
IRS Modernization: Continued Improvement in Management Capability Needed to Support Long-Term Transformation (open access)

IRS Modernization: Continued Improvement in Management Capability Needed to Support Long-Term Transformation

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses (1) how well the Internal Revenue Service (IRS) is providing service to taxpayers and ensuring compliance with tax laws, and (2) IRS' progress in its long-term effort to modernize. GAO found that IRS posted mixed results in 2001 in collecting revenues, providing taxpayer service, and enforcing tax laws. On the plus side, IRS processed millions of tax returns and issued refunds without significant problems, taxpayers had an easier time getting through to telephone assistors, and IRS said that it made progress in correcting weaknesses that threatened the security of electronically filed tax information. On the down side, the quality of service provided to taxpayers who visited taxpayer assistance centers, trends in audit rates and enforcement programs, and productivity all experienced troubling declines. With respect to modernization, IRS is making incremental progress in overhauling its organization, performance management system, business processes, and information technology. IRS is also making important progress in implementing its new organizational structure, developing a blueprint for modernizing its business processes and information systems, and more fully defining its strategic direction. However, IRS progress has fallen short of expectations. For example, IRS is …
Date: May 8, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Developing Countries: Challenges Confronting Debt Relief and IMF Lending to Poor Countries (open access)

Developing Countries: Challenges Confronting Debt Relief and IMF Lending to Poor Countries

Testimony issued by the General Accounting Office with an abstract that begins "The Heavily Indebted Poor Countries (HIPC) Initiative and the International Monetary Fund's concessional (below-market terms) lending facility--the Poverty Reduction and Growth Facility--are two multilateral programs intended to help spur economic growth and reduce poverty in low-income countries, most notably countries in sub-Saharan Africa. The HIPC Initiative represents a step forward in the international community's efforts to relieve poor countries of their heavy debt burdens. It does so by seeking to include all creditors and by providing significant debt relief to recipient countries. Unless strong, sustained economic growth is achieved, however the initiative will not likely provide recipient countries with a lasting exit from their debt problems. Furthermore, as long as the initiative links debt relief to poverty reduction strategies, the tension between quick debt relief and comprehensive country-owned strategies is likely to persist. These issues should not be seen, however, as a reason to abandon efforts to provide debt relief to eligible countries. Heavily indebted poor countries continue to carry unsustainable debt burdens that are unlikely to be lessened without debt relief, but participants and observers need to be more realistic about what the initiative may ultimately achieve. …
Date: May 15, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
IRS Modernization: Long-term Effort Under Way, but Significant Challenges Remain (open access)

IRS Modernization: Long-term Effort Under Way, but Significant Challenges Remain

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Internal Revenue Service's (IRS) progress in implementing its modernization effort and the challenges that remain."
Date: May 3, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Nuclear Waste: Preliminary Observations on the Quality Assurance Program at the Yucca Mountain Repository (open access)

Nuclear Waste: Preliminary Observations on the Quality Assurance Program at the Yucca Mountain Repository

Testimony issued by the General Accounting Office with an abstract that begins "A quality assurance program is required by the Nuclear Regulatory Commission (NRC) to ensure that the Department of Energy (DOE) can safely construct and operate a high-level radioactive waste repository. DOE is currently preparing an application to NRC for authorization to construct the repository. The quality assurance program includes procedures to assure NRC that the information DOE provides is verifiable and well documented. DOE will use the results of a computer simulation to demonstrate that the repository can be safely operated over the 10,000-year period required by the Environmental Protection Agency's health and safety standards. This testimony is based on ongoing and published GAO work. The testimony provides the history of DOE's actions to correct quality assurance problems, the status of DOE's efforts to improve the quality assurance program, and preliminary observations on the effect of quality assurance problems on DOE's ability to successfully meet its 2004 milestone for submitting an application to NRC requesting authorization to construct the repository."
Date: May 28, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Contract Management: Trends and Challenges in Acquiring Services (open access)

Contract Management: Trends and Challenges in Acquiring Services

Testimony issued by the General Accounting Office with an abstract that begins "Federal agencies spend billions of tax dollars each year to buy services--from clerical support to information technology assistance to the management of national laboratories. The federal government spent more than $87 billion in services--a 24 percent increase in real terms from fiscal year 1990. Some service procurements are not being done efficiently, putting taxpayer dollars at risk. In particular, agencies are not clearly defining their requirements, fully considering alternative solutions, performing vigorous price analyses, and adequately overseeing contractor performance. This testimony (1) describes service contracting trends and the changing acquisition environment, (2) discusses the challenges confronting the government in acquiring services, and (3) highlights some efforts underway to address these challenges. GAO found that purchases of services now account for about 43 percent of federal contracting expenses--the largest single spending category. The growth of services has been driven largely by the government's increased purchases of information technology services and professional, administrative, and management support services. Poor contract management has undermined the government's ability to obtain good value for the money and continues to be a major problem for the two biggest service purchasers-the Departments of Defense and Energy. …
Date: May 22, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Financial Management: Extending the Financial Statements Audit Requirement of the CFO Act to Additional Federal Agencies (open access)

Financial Management: Extending the Financial Statements Audit Requirement of the CFO Act to Additional Federal Agencies

Testimony issued by the General Accounting Office with an abstract that begins "Congress is considering expanding the number of federal agencies required to prepare audited financial statements to include all executive branch agencies that have budget authority of $25 million or more. The Federal Financial Management Improvement Act of 1996 builds on the Chief Financial Officers (CFO) Act by encouraging agencies to have systems that generate timely, accurate, and useful information with which to make informed decisions on an ongoing basis. The 26 non-CFO Act agencies that GAO surveyed reported that they anticipate significant benefits from audited financial statements."
Date: May 14, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Medicare Subvention Demonstration: DOD Experience and Lessons for Possible VA Demonstration (open access)

Medicare Subvention Demonstration: DOD Experience and Lessons for Possible VA Demonstration

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Department of Defense's (DOD) Medicare subvention demonstration program, focusing on: (1) the early phases of implementing the DOD demonstration; (2) issues raised by that experience for DOD subvention; and (3) lessons from the DOD demonstration for a possible Department of Veterans Affairs (VA) demonstration."
Date: May 4, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Social Security Administration: Systems Support Could Improve Processing Attorney Fee Payments in the Disability Program (open access)

Social Security Administration: Systems Support Could Improve Processing Attorney Fee Payments in the Disability Program

Testimony issued by the General Accounting Office with an abstract that begins "To ensure that people claiming disability insurance program benefits can obtain legal representation at a fair price, the Social Security Administration (SSA) is required to regulate the fees that attorneys charge people to represent their disability claims before the agency. Balancing the needs of the claimants with those of their attorneys, the law limits the amount of fees that attorneys can charge claimants, but also guarantees that those fees will be paid from the claimants' past-due benefits. Inefficiencies in the current process increase both the time it takes to pay the attorney fees and the cost of administration. One segment of attorney fee processing--the fee approval process--was substantially simplified in 1991. Systems support could streamline the second segment of the processing--the fee payment--thus lowering the annual administrative costs and cutting processing time. Automation of this final segment of the fee process could help improve customer service for both claimants and their attorneys."
Date: May 17, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Senior Community Service Employment: Program Reauthorization Issues That Affect Serving Disadvantaged Seniors (open access)

Senior Community Service Employment: Program Reauthorization Issues That Affect Serving Disadvantaged Seniors

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the reauthorization of the Senior Community Service Employment Program (SCSEP), focusing on the: (1) effect of the hold harmless provision on allocating funds to where needy elderly live; and (2) impact of the annual appropriations statutes on the distribution of SCSEP positions within states."
Date: May 19, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Telecommunications: Data Gathering Weaknesses In FCC's Survey Of Information on Factors Underlying Cable Rate Changes (open access)

Telecommunications: Data Gathering Weaknesses In FCC's Survey Of Information on Factors Underlying Cable Rate Changes

Testimony issued by the General Accounting Office with an abstract that begins "Over 65 percent of American households currently subscribe to cable television service. There has been increasing concern that cable television rates have been rising aster than the rate of inflation for the last few years. As required, on a yearly basis, FCC prepares a report on cable rates in areas that face and those that do not face effective competition--a term defined by statute. For information used in this report, FCC maintains information on the competitive status of cable franchises and annually surveys a sample of cable franchises. GAO examined (1) the reliability of information that cable companies provided to FCC in its annual survey regarding cost factors underlying cable rate increases and (2) FCC's process for updating and revising cable franchise classifications as to whether they face effective competition."
Date: May 6, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Internet Cigarette Sales: Limited Compliance and Enforcement of the Jenkins Act Result in Loss of State Tax Revenue (open access)

Internet Cigarette Sales: Limited Compliance and Enforcement of the Jenkins Act Result in Loss of State Tax Revenue

Testimony issued by the General Accounting Office with an abstract that begins "The Jenkins Act requires any person who sells and ships cigarettes across a state line to a buyer, other than a licensed distributor, to report the sale to the buyer's state tobacco tax administrator. The act establishes misdemeanor penalties for violating the act. Compliance with this federal law by cigarette sellers enables states to collect cigarette excise taxes from consumers. However, some state and federal officials are concerned that as Internet cigarette sales continue to grow, particularly as states' cigarette taxes increase, so will the amount of lost state tax revenue due to noncompliance with the Jenkins Act. One research firm estimated that Internet tobacco sales in the United States will exceed $5 billion in 2005 and that the states will lose about $1.4 billion in tax revenue from these sales."
Date: May 1, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Social Security: Use of the Social Security Number is Widespread (open access)

Social Security: Use of the Social Security Number is Widespread

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the usage of the social security number (SSN), focusing on: (1) federal laws and regulations directing the number's use; (2) the non-federal purposes for which the number is used; and (3) what businesses and state governments believe the impact would be if federal laws limiting the use of SSNs were passed."
Date: May 9, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
U.S. Postal Service: Financial Outlook and Transformation Challenges (open access)

U.S. Postal Service: Financial Outlook and Transformation Challenges

Testimony issued by the General Accounting Office with an abstract that begins "The U.S. Postal Service (USPS) faces major challenges that collectively call for a structural transformation if it is to remain viable in the 21st century. This testimony discusses USPS' current financial outlook, actions that USPS has taken or planned to take, and the transformation issues that will need to be addressed. GAO concludes that structural transformation is essential if USPS is to overcome its financial, operational, and human capital challenges. It is at a growing risk of being unable to continue providing universal postal service at reasonable rates while remaining self-supporting through postal revenues. Although USPS has announced steps to address its mounting problems, it lacks a comprehensive plan to address its various financial, operational, or human capital challenges. USPS needs to develop a transformation plan in conjunction with Congress and other stakeholders that would address the key transformation issues facing USPS."
Date: May 15, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Foster Care: Challenges in Helping Youths Live Independently (open access)

Foster Care: Challenges in Helping Youths Live Independently

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Department of Health and Human Services' Independent Living Program (ILP) and the needs of youths leaving the foster care system, focusing on: (1) the problems faced by foster care youths once they leave care; (2) what is known about the extent of services provided by ILP; and (3) what is known about the effectiveness of ILP."
Date: May 13, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Defense Health Care: Lessons Learned from TRICARE Contracts and Implications for the Future (open access)

Defense Health Care: Lessons Learned from TRICARE Contracts and Implications for the Future

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses lessons learned from the Department of Defense's (DOD) TRICARE contracts and their implications for the future. TRICARE's successes and maturity reflect the ability of the DOD and its contractors to work within the current contract structure. However, it has not been easy, and there are important lessons from current contract shortcomings that need to be addressed in designing future TRICARE contracts. Most, including DOD, believe that the current contracts are too large, complex, and prescriptive in nature, limiting innovation and competition. Also, numerous adjustments to these contracts have created an unstable program, and program costs have been difficult to predict, contributing to annual funding shortfalls. Additionally, financial incentives, accountability, and data quality need to be strengthened to achieve greater efficiencies. To address these weaknesses, DOD redesigned its solicitation for the next round of TRICARE contracts; however, the initial issuance was withdrawn because of internal concerns and reservations about its costs and specifications. DOD is now reassessing how to structure the TRICARE contracts and is considering the views and recommendations of the Defense Medical Oversight Committee, a group formed to oversee TRICARE."
Date: May 17, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Single Audit: Efforts Underway To Implement 1996 Refinements (open access)

Single Audit: Efforts Underway To Implement 1996 Refinements

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the status of efforts to implement the Single Audit Act Amendments of 1996, focusing on: (1) the importance of the 1996 amendments; (2) the actions taken to implement them; and (3) ways in which the refinements will continue to evolve and benefit future single audit efforts."
Date: May 13, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library