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405
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10,713 Matching Results
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Head Start and Even Start: Greater Collaboration Needed on Measures of Adult Education and Literacy
A letter report issued by the General Accounting Office with an abstract that begins "The Head Start and Even Start Family Literacy programs have sought to improve the educational and economic outcomes for millions of disadvantaged children and their families. Because the two programs seek similar outcomes for similar populations, GAO has pointed out that they need to work together to avoid inefficiencies in program administrative and service delivery. Questions have also arisen about the wisdom of having similar early childhood programs administered by different departments. Head Start's goal is to ensure that young children are ready for school, and program eligibility is tied to specific income guidelines. In contrast, Even Start's goal is to improve family literacy and the educational opportunities of both the parents and their young children. Even Start eligibility is tied to parents' educational attainment. Despite these differences, both programs are required to provide similar services. Both programs have some similar and some identical performance measures and outcome expectations for children, but not for parents. Head Start and Even Start grantees provided some similar services to young children and families, but how these programs served adults reflect the variations in the need of the parents. No …
Date:
March 29, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Tax Deductions: Further Estimates of Taxpayers Who May Have Overpaid Federal Taxes by Not Itemizing
A letter report issued by the General Accounting Office with an abstract that begins "When computing their federal taxes, taxpayers either claim a standard or itemized deduction. In recent years, about 70 percent of taxpayers have claimed the standard deduction. GAO found that on 948,000 tax returns for tax year 1998, taxpayers did not itemize their deductions yet had payments for mortgage interest and points and for state and local income tax that exceeded the standard deductions for their filing status. GAO estimated that these taxpayers are likely to have overpaid their taxes by about $473 million. When charitable contributions, real estate and personal property tax payments are included, the total overpayment could reach $945 million."
Date:
March 29, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Foreign Assistance: USAID Relies Heavily on Nongovernmental Organizations, but Better Data Needed to Evaluate Approaches
A letter report issued by the General Accounting Office with an abstract that begins "U.S. officials are interested in transferring some government social welfare functions to nongovernmental organizations (NGOs). One area is in the delivery of foreign assistance to developing countries and countries transitioning from communism to market-oriented democracy. Many NGOs active in international development have years of experience working overseas and have received millions of dollars in funds from private sources as well as the U.S. government. USAID directed $4 billion of its $7.2 billion assistance funding to NGOs in fiscal year 2000. However, the amount of funding provided by specific types of assistance is unknown, because USAID lacks comprehensive and reliable data. USAID uses various types of contracts, grants, and cooperative agreements to provide assistance through NGOs. This range of funding mechanisms allows USAID flexibility to draw on the strengths and expertise of a large community of experienced NGOs. The different mechanisms have advantages and disadvantages in terms of cost, time, selection of potential implementers, and USAID's authority to oversee assistance activities. Compared with USAID, official donors provide more of their funding to foreign governments and private donors and spend more of their funding on unsolicited proposals. USAID …
Date:
April 25, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Child Care: States Have Undertaken A Variety of Quality Improvement Initiatives, but More Evaluations of Effectiveness Are Needed
A letter report issued by the General Accounting Office with an abstract that begins "The demand for child care has increased dramatically in the past several decades as the number of mothers who work outside the home has grown. Welfare reform has further increased this demand. To support low-income parents moving into the workforce, welfare reform established the Child Care and Development Fund (CCDF). In fiscal year 2000, states spent $5.3 billion in CCDF funds to subsidize child care for low-income families. Out of concern for the quality of care that the CCDF funds, welfare reform legislation also required states to set aside at least 4 percent of the total grant to improve the quality and availability of child care. Department of Health and Human Services (HHS) regulations provide examples of allowable activities, such as providing child care providers with financial incentives for meeting state and local standards, improving the compensation of child care staff, and offering resource and referral services. However, the regulations do not limit states' use of funds to these activities; rather, the fund's block grant structure allows states considerable flexibility in choosing appropriate quality and availability improvements to pursue. Using primarily the four percent quality set-aside, …
Date:
September 6, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Nursing Homes: Public Reporting of Quality Indicators Has Merit, but National Implementation Is Premature
A letter report issued by the General Accounting Office with an abstract that begins "GAO was asked to review the Centers for Medicare & Medicaid Services (CMS) initiative to publicly report additional information on its "Nursing Home Compare" Web site intended to help consumers choose a nursing home. GAO examined CMS's development of the new nursing home quality indicators and efforts to verify the underlying data used to calculate them. GAO also reviewed the assistance CMS offered the public in interpreting and comparing indicators available in its six-state pilot program, launched in April 2002, and its own evaluation of the pilot. The new indicators are scheduled to be used nationally beginning in November 2002."
Date:
October 31, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Community Investment: Information on Selected Facilities That Received Environmental Permits
A letter report issued by the General Accounting Office with an abstract that begins "Industrial facilities that operate under permits regulating some emissions and discharges have been the subject of complaints from community groups and environmental activists who charge that the facilities expose the surrounding communities to greater environmental risk than the general population. In response, the facilities point out that they contribute to the economic growth of the surrounding communities by employing residents and supporting other community needs, such as schools and infrastructure. In a survey of selected facilities, GAO found that the number of jobs in some decreased over time. According to facility officials, these jobs included unskilled, trade, technical, administrative, and professional positions with salaries ranging from $15,000 to $80,000 per year. Most of the facilities identified other contributions that they had made or planned to make in the local communities. These included volunteer work such as organizing cleanups; infrastructure improvements such as installing a new water drainage system; and financial assistance to schools, universities, community groups, and other organizations. Property values in a community are affected by many factors, including the condition of the land and houses, the proximity of the property to natural or man-made …
Date:
May 31, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Weapons of Mass Destruction: U.N. Confronts Significant Challenges in Implementing Sanctions against Iraq
A letter report issued by the General Accounting Office with an abstract that begins "United Nations sanctions were first imposed in August 1990 following Iraq's invasion of Kuwait. In 1991, the Security Council established sanctions to stop Iraq from acquiring or developing biological, chemical, and nuclear weapons. To achieve this, the Security Council prohibited all nations from buying Iraqi oil or selling the country any commodities except for food and medicine. It further established a weapons inspection regime to ensure that Iraq destroyed its weapons of mass destruction and stopped its weapons programs. Concerned about the humanitarian need of the Iraqi people, in 1995 the Security Council established a controls program for Iraq's oil sales that allows for the purchase of food, medicine, and essential civilian goods (the oil for food program). With international support for the sanctions eroding, in 2001 the Security Council passed a new sanctions resolution to address humanitarian concerns while keeping Iraq from rebuilding its weapons systems. Although the U.N. controlled $51 billion of Iraq's oil revenues from 1997 to 2001, Iraq earned an additional $6.6 billion in illegal revenue from oil smuggling and surcharges during the same time. Further, although the sanctions prohibit Iraq from …
Date:
May 23, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
September 11: More Effective Collaboration Could Enhance Charitable Organizations' Contributions in Disasters
A letter report issued by the General Accounting Office with an abstract that begins "Surveys suggest that as many as two-thirds of American households have donated money to charitable organizations to aid in the response to the September 11 disasters. To provide the public with information on the role of charitable aid in assisting those affected by the attacks, GAO was asked to report on the amount of donations charities raised and distributed, the accountability measures in place to prevent fraud by organizations and individuals, and lessons learned about how to best distribute charitable aid in similar situations."
Date:
December 19, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Highlights of GAO's Corporate Governance, Transparency and Accountability Forum
Other written product issued by the General Accounting Office with an abstract that begins "The recent sudden and largely unexpected bankruptcy of the Enron Corporation, and financial difficulties experienced by several other large corporations have resulted in substantial losses to employees and shareholders. Many believe that the decline of Enron and other instances of financial statement earnings restatements and bankruptcies have seriously undermined investor confidence in the nation's financial markets and external auditors. The findings from GAO's forum on corporate governance, transparency, and accountability."
Date:
March 5, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federal Employees' Health Plans: Premium Growth and OPM's Role in Negotiating Benefits
A letter report issued by the General Accounting Office with an abstract that begins "Federal employees' health insurance premiums have increased at double-digit rates for 3 consecutive years. GAO was asked to examine how the Federal Employees Health Benefits Program's (FEHBP) premium trends compared to those of other large purchasers of employer-sponsored health insurance, factors contributing to FEHBP's premium growth, and steps the Office of Personnel Management (OPM) takes to help contain premium increases compared to those of other large purchasers. GAO compared FEHBP to the California Public Employees' Retirement System (CalPERS), General Motors, and a large private-employer purchasing coalition in California as well as data from employee benefit surveys."
Date:
December 31, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Veterans' Benefits: Quality Assurance for Disability Claims and Appeals Processing Can Be Further Improved
A letter report issued by the General Accounting Office with an abstract that begins "For fiscal year 2002, the Department of Veterans Affairs (VA) will pay $25 billion in cash disability benefits to 3.3 million disabled veterans and their families. Veterans who are dissatisfied with VA's 57 regional offices' decisions may file appeals with VA's Board of Veteran's Appeals. In about half of such appeals, the Board has either granted the benefits denied or returned the cases to regional offices for rework. Additionally, VA reported an accuracy rate of less than 70 percent for regional office disability decisions when it tested a new quality assurance program in fiscal year 1998. When the Board itself denies benefits, veterans may appeal to the U.S. Court of Appeals for Veterans Claims. In over half of these appeals, the Court has either granted the benefits denied by the Board or returned the decisions to the Board for rework. In fiscal year 1998, the Board of Veteran's Appeals established a quantitative evaluation program to score its decisionmaking accuracy and collect data to improve decisionmaking. The accuracy measure used by the Board understates its true accuracy rate because the calculations include certain deficiencies, such as errors …
Date:
August 16, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Budget Issues: Budget Enforcement Compliance Report
A letter report issued by the General Accounting Office with an abstract that begins "The Balanced Budget and Emergency Deficit Control Act of 1985 requires that the Office of Management and Budget (OMB) and the Congressional Budget Office (CBO) issue sequestration reports annually to Congress. Overall, GAO found that OMB and CBO substantially complied with the act in fiscal year 2002. However, as in previous years, some of the required OMB and CBO reports were issued late. Further, GAO identified a total of 19 items where differences of over $500 million existed between CBO's and OMB's scoring of discretionary budget authority and/or outlays for enacted laws."
Date:
June 14, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
VA Health Care: Implementation of Prescribing Guideline for Atypical Antipsychotic Drugs Generally Sound
A letter report issued by the General Accounting Office with an abstract that begins "The Department of Veterans Affairs (VA) provides health care services to veterans who have been diagnosed with psychosis--primarily schizophrenia, a disorder that can substantially limit their ability to care for themselves, secure employment, and maintain relationships. These veterans also have a high risk of premature death, including suicide. Effective treatment, especially antipsychotic drug therapy, has reduced the severity of their illnesses and increased their ability to function in society. VA's guideline for prescribing atypical antipsychotic drugs is sound and consistent with published clinical practice guidelines used by public and private health care systems. VA's prescribing guideline, recommends that physicians use their best clinical judgment, based on clinical circumstances and patients' needs, when choosing among the atypical drugs. Most Veterans Integrated Service Networks and facilities use VA's prescribing guideline; however, five VISNs have additional policies and procedures for prescribing atypical antipsychotic drugs. Although these procedures help manage pharmaceutical cost, they also have the potential to result in more weight given to cost than clinical judgment which is not consistent with the prescribing guideline."
Date:
April 29, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Skilled Nursing Facilities: Medicare Payments Exceed Costs for Most but Not All Facilities
A letter report issued by the General Accounting Office with an abstract that begins "This report addresses (1) the relationship between Medicare skilled nursing facility (SNF) payments and the costs of treating Medicare patients in freestanding SNFs, as well as the effect of Medicare SNF payments on the financial condition of these facilities, and (2) the relationship between Medicare SNF payments and the costs of treating patients in hospital-based SNFs, as well as the factors that may account for cost differences between hospital-based and freestanding SNFs."
Date:
December 31, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Highway Trust Fund: Overview of Highway Trust Fund Financing
A statement of record issued by the General Accounting Office with an abstract that begins "The Transportation Equity Act for the 21st Century changes the budgetary treatment of programs financed by the Highway Trust Fund. In particular, the act guaranteed annual funding levels for most highway and transit programs and linked highway user tax receipts, such as those from motor fuel and truck tire taxes, to the annual funding levels for highway programs. Revenue aligned budget authority adjustments are made to the annual guaranteed funding level provided in the act as highway account receipt levels change. For the first time, the adjustment for fiscal year 2003 is negative--decreasing the guaranteed level of highway funding by $4.369 billion. GAO found that the amounts distributed to the Highway Trust Fund for the first nine months of fiscal year 2001, as adjusted based on the Internal Revenue Service's certifications, were reasonable and adequately supported based on available information."
Date:
February 11, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Agricultural Hall of Fame for 2001 and 2000
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Agricultural Hall of Fame for fiscal years 2000 and 2001. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date:
July 26, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes
Correspondence issued by the General Accounting Office with an abstract that begins "GAO helped the Department of Transportation to determine whether the net excise tax revenue distributed to the Highway Trust Fund for fiscal year 2001 was supported by the underlying records. In performing the agreed-upon procedures, GAO did its work in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants."
Date:
February 11, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
National Park Service: Status of Efforts to Develop Better Deferred Maintenance Data
Correspondence issued by the General Accounting Office with an abstract that begins "Beginning in the 1980s, the National Park Service spent $11 million to develop and implement a maintenance management system. The system was eventually terminated because it failed to provide park managers with all the information they needed to manage their deferred maintenance workload. In 1998, the Park Service started a new asset management process to provide a systematic method for documenting deferred maintenance needs and tracking progress in reducing the amount of deferred maintenance. GAO found that the Park Service has made progress in developing a new asset management process. When finally implemented, the process should provide the agency with a (1) reliable inventory of its assets; (2) process for reporting on the condition of each asset; and (3) systemwide methodology for estimating deferred maintenance costs for each asset. Although the new process is promising, its success cannot be determined until staff in each of the park units are trained and the new asset management process is fully and properly implemented."
Date:
April 12, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Aviation Hall of Fame for 2000 and 1999
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Aviation Hall of Fame for fiscal years 1999 and 2000. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date:
July 26, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
U.S. Postal Service: Accounting for Postretirement Benefits
Correspondence issued by the General Accounting Office with an abstract that begins "A 1992 GAO report found that the U.S. Postal Service's (USPS) use of the pay-as-you-go basis of accounting for the postretirement health benefit costs of employers participating in multiemployer plans was in accordance with existing private sector generally accepted accounting principles. GAO recently concluded that that report did not adequately consider the potential accounting ramifications of USPS's unique statutory obligations, which are not applicable to other multiemployer plans--both pension and other postretirement benefit plans. Given this, combined with the economic and competitive environment USPS now faces, ongoing efforts to transform USPS to address its financial and operational challenges, and both the Congress's and the public's call for more information and transparency in financial reporting, GAO concludes that now is an opportune time for USPS to reassess how best to account for and disclose this significant financial obligation."
Date:
September 12, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Bureau of Prisons Contract Payments
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the Bureau of Prisons to determine whether it had made overpayments to contractors. During fiscal year 2001, the Bureau of Prisons had 24 open construction contracts that totaled about $1.9 billion. In addition to general disbursement controls, GAO found internal controls specific to construction contracts in which both the project representative and the contracting officer must approve each monthly progress payment invoice. GAO sampled 27 payments on five construction contracts to determine if construction contract payment controls were properly designed, in place, and operating to prevent or detect overpayments. GAO found that the internal controls were in place and operating and construction contract payment amounts were correct, or, if errors occurred, they were detected and corrected promptly as a normal part of the payment system. A few minor clerical errors were subsequently detected and corrected by the Bureau of Prisons through its own routine control procedures before GAO made its review. GAO concludes that the risk of undetected construction contractor overpayments at the Bureau of Prisons appears to be small."
Date:
March 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Charitable Choice: Overview of Research Findings on Implementation
A briefing report issued by the General Accounting Office with an abstract that begins "Charitable choice provisions require states and localities to allow religious organizations to compete for federal funding on the same basis as other social service providers, without impairing the religious character of such organizations. Congress has been considering legislation to expand charitable choice provisions to other government programs. At least 19 states have contracted with faith-based organizations (FBOs) to provide some welfare services. Moreover, states are using various approaches to implement charitable choice legislation. For example, some states have created state faith-based liaisons to promote greater awareness of charitable choice provisions or removed barriers to contracting with FBOs. Several factors have limited the establishment of collaborations between FBOs and states, including some FBOs' lack of awareness and understanding of charitable choice provisions, their reluctance to partner with government, and the limited financial and administrative capacity of some FBOs. Once collaborations have occurred, some small FBOs have had problems (1) covering ongoing costs while awaiting government reimbursement or (2) managing the performance-based contracts because of limited technological and management systems. GAO found no information with which to assess the effectiveness of FBOs as providers of social services. Although …
Date:
January 18, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Conference on Citizenship for Fiscal Years 2001 and 2000
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Conference on Citizenship, for fiscal years 2001 and 2002. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date:
September 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Department of Defense's Compliance with Statutory Requirements for Funding Military Operations Where Funds Were Not Provided in Advance
Correspondence issued by the General Accounting Office with an abstract that begins "Section 127a, title 10 of the United States Code provides the Department of Defense (DOD) with two options for funding nontraining deployments and operations when Congress has not provided funds in advance. These options involve waiving reimbursements for support services and transferring amounts from other DOD accounts. Section 127a prescribes specific procedures to be followed by DOD when these funding options are used; requires DOD to notify Congress of and report on certain new contingency operations; and states that the Comptroller General of the United States shall from time to time, and when requested by a Committee of Congress, conduct a review to determine whether DOD is complying with the statutory requirements and limitations. GAO found that DOD has complied with the requirements contained in section 127a. Since the current notification and reporting requirements of section 127a were enacted in 1996, DOD has provided congressional notification for four operations, involving Bosnia, Kosovo, hurricane relief in Central America, and East Timor. DOD has rarely used the funding options provided in section 127a. It used the section 127a funding option allowing waiver of reimbursement for units providing support once, for …
Date:
July 19, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library