Resource Type

Food and Drug Administration: Improved Monitoring and Development of Performance Measures Needed to Strengthen Oversight of Criminal and Misconduct Investigations (open access)

Food and Drug Administration: Improved Monitoring and Development of Performance Measures Needed to Strengthen Oversight of Criminal and Misconduct Investigations

A letter report issued by the Government Accountability Office with an abstract that begins "The Food and Drug Administration (FDA) is responsible for protecting public health by regulating products such as prescription drugs and vaccines and has the authority to investigate alleged criminal activity related to FDA-regulated products, for example on the sale of counterfeit drugs. Within FDA, the Office of Criminal Investigations (OCI) investigates individuals and companies external to FDA. FDA also has the authority to investigate allegations of FDA employee misconduct and these internal investigations are conducted by the Office of Internal Affairs (OIA), a distinct office within OCI. GAO was asked to examine FDA's (1) oversight of OCI investigations, (2) oversight of OIA investigations, and (3) funding, staffing, and workload for OCI. GAO interviewed agency officials, reviewed FDA documents including those describing its investigative policies, and examined FDA data on OCI resources and workload, from fiscal years 1999 to 2008."
Date: January 29, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Disaster Assistance: Federal Assistance for Permanent Housing Primarily Benefited Homeowners; Opportunities Exist to Better Target Rental Housing Needs (open access)

Disaster Assistance: Federal Assistance for Permanent Housing Primarily Benefited Homeowners; Opportunities Exist to Better Target Rental Housing Needs

A letter report issued by the Government Accountability Office with an abstract that begins "In response to the 2005 Gulf Coast hurricanes, Congress provided about $130 billion in disaster recovery assistance, including assistance for permanent housing. Congress has expressed an interest in how this assistance has been allocated to homeowners and rental property owners, particularly for state-administered programs. GAO's objectives were to review (1) how federal disaster-related assistance for permanent housing has been provided to homeowners and rental property owners, (2) the extent to which federally funded programs have responded to the needs of homeowners and rental property owners, and (3) the challenges that homeowners and rental property owners have faced in applying for and using federal assistance, and potential options for addressing these challenges. To address these objectives, GAO analyzed documentation for key programs and program data, and interviewed federal, state, and local officials regarding the challenges associated with these programs."
Date: January 14, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Oil and Gas Bonds: Bonding Requirements and BLM Expenditures to Reclaim Orphaned Wells (open access)

Oil and Gas Bonds: Bonding Requirements and BLM Expenditures to Reclaim Orphaned Wells

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Land Policy and Management Act of 1976 directs the Department of the Interior (Interior) to manage lands for multiple uses while also taking any action to prevent "unnecessary or undue degradation" of the land. To do this, Interior's Bureau of Land Management (BLM), among other things, requires oil and gas operators to reclaim the land they disturb and post a bond to help ensure they do so. Despite these requirements, not all operators perform reclamation. If the bond is not sufficient to cover well plugging and surface reclamation and there are no responsible or liable parties, the well is considered "orphaned," and BLM uses federal dollars to fund reclamation. The 12 western states where most oil and gas production occurs and other Interior agencies also require bonds to ensure reclamation. GAO was asked to (1) determine the number, value, and coverage of bonds held by BLM for oil and gas operations; (2) determine the amount that BLM has paid to reclaim orphaned wells over the past 20 years and the number of orphaned wells BLM has identified but has not yet reclaimed; and (3) …
Date: January 27, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
VA Health Care: Improved Oversight and Compliance Needed for Physician Credentialing and Privileging Processes (open access)

VA Health Care: Improved Oversight and Compliance Needed for Physician Credentialing and Privileging Processes

A letter report issued by the Government Accountability Office with an abstract that begins "VA has policies to ensure that physicians have appropriate qualifications and clinical abilities through the processes of credentialing, privileging, and continuous monitoring of performance. Results of a VA investigatory report in 2008 cited deficiencies in the Marion, Illinois, VA medical center's (VAMC) credentialing and privileging processes and oversight of its surgical program. This report examines VA's policies and guidance to help ensure that information about physician qualifications and performance is accurate and complete, VAMCs' compliance with selected VA credentialing and privileging policies, and their implementation of VA policies to continuously monitor performance. The Government Accountability Office (GAO) reviewed VA's policies, interviewed VA officials, and reviewed a judgmental sample of 30 credentialing and privileging files at each of six VAMCs that GAO visited. GAO selected the files to ensure inclusion of highly paid specialties, newly hired physicians, and other physician characteristics. GAO selected the judgmental sample of six VAMCs based on geographic balance and other factors."
Date: January 6, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Secure Border Initiative: DHS Needs to Address Testing and Performance Limitations That Place Key Technology Program at Risk (open access)

Secure Border Initiative: DHS Needs to Address Testing and Performance Limitations That Place Key Technology Program at Risk

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) Secure Border Initiative Network (SBInet) is a multiyear, multibillion dollar program to deliver surveillance and decision-support technologies that create a virtual fence and situational awareness along the nation's borders with Mexico and Canada. Managed by DHS's Customs and Border Protection (CBP), SBInet is to strengthen CBP's ability to identify, deter, and respond to illegal breaches at and between border points of entry. Because of the program's importance, cost, and risks, GAO was asked to, among other things, determine (1) whether SBInet testing has been effectively managed, including the types of tests performed and whether they were well planned and executed, and (2) what the results of testing show. To do this, GAO reviewed test management documentation, including test plans, test cases, test procedures, and results relative to federal and related guidance, and interviewed program and contractor officials."
Date: January 29, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Latin America and the Caribbean: Fact Sheet on Leaders and Elections (open access)

Latin America and the Caribbean: Fact Sheet on Leaders and Elections

This fact sheet tracks the current heads of government in Central and South America, Mexico, and the Caribbean. It provides the dates of the last and next elections for the head of government and the national independence date for each country.
Date: January 28, 2010
Creator: Gomez-Granger, Julissa & Sullivan, Mark P.
System: The UNT Digital Library
Medicare Part D: Spending, Beneficiary Cost Sharing, and Cost-Containment Efforts for High-Cost Drugs Eligible for a Specialty Tier (open access)

Medicare Part D: Spending, Beneficiary Cost Sharing, and Cost-Containment Efforts for High-Cost Drugs Eligible for a Specialty Tier

A letter report issued by the Government Accountability Office with an abstract that begins "The Centers for Medicare & Medicaid Services (CMS) allows Part D plans to utilize different tiers with different levels of cost sharing as a way of managing drug utilization and spending. One such tier, the specialty tier, is designed for high-cost drugs whose prices exceed a certain threshold set by CMS. Beneficiaries who use these drugs typically face higher out-of-pocket costs than beneficiaries who use only lower-cost drugs. GAO was asked to provide information about high-cost drugs eligible for a specialty tier. This report provides information on these drugs including spending under Medicare Part D in 2007, the most recent year for which claims data were available; how different cost-sharing structures could be expected to affect beneficiary out-of-pocket costs; how negotiated drug prices could be expected to affect beneficiary out-of-pocket costs; and information Part D plan sponsors reported on their ability to negotiate price concessions and to manage utilization. GAO examined CMS data, including 2007 claims data, negotiated price and out-of-pocket cost data for selected drugs--including the 10 highest-utilization specialty tier-eligible drugs in 2007--and plans from 2006 through 2009, and formulary information provided to CMS by …
Date: January 29, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Contracting: DOD Has Enhanced Insight into Undefinitized Contract Action Use, but Management at Local Commands Needs Improvement (open access)

Defense Contracting: DOD Has Enhanced Insight into Undefinitized Contract Action Use, but Management at Local Commands Needs Improvement

A letter report issued by the Government Accountability Office with an abstract that begins "To meet urgent needs, DOD can issue undefinitized contract actions (UCA), which authorize contractors to begin work before reaching a final agreement on contract terms. Such actions are considered to be a risky contract vehicle for the government because contractors lack incentives to control costs during this period. Defense regulations provide that the government determination of contractors' allowable profit or fee should reflect any reduced cost risk. Pursuant to the 2008 National Defense Authorization Act, GAO assessed whether DOD actions taken as required by the act have (1) improved departmental insight and oversight of UCA use and (2) resulted in local commands meeting DOD's standards for documenting the basis for negotiating the contractor profit or fee, definitization timelines, and obligation amounts. GAO reviewed relevant DOD regulations and policies, and contract files for 83 randomly-selected UCAs totaling $6.1 billion at eight local commands. The findings from this contract file review can not be generalized across DOD."
Date: January 28, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Acquisitions: Status of DOD's Implementation of Independent Management Reviews for Services Acquisitions (open access)

Defense Acquisitions: Status of DOD's Implementation of Independent Management Reviews for Services Acquisitions

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is the federal government's largest purchaser of contractor-provided services, obligating more than $207 billion on services contracts in fiscal year 2009. DOD contract management has been on GAO's high-risk list since 1992, in part because of continued weaknesses in DOD's management and oversight of contracts for services. The National Defense Authorization Act for Fiscal Year 2008 directed DOD to issue guidance providing for independent management reviews for services acquisitions. The Act required that the guidance provide a means to evaluate specific contracting issues and to address other issues, including identifying procedures for tracking recommendations and disseminating lessons learned. The Act also directed GAO to report on DOD's implementation of its guidance. GAO (1) assessed the extent to which DOD's guidance addressed the Act's requirements and how the guidance was implemented and (2) determined the status of actions taken by the military departments pursuant to DOD's guidance. GAO compared DOD's guidance with the Act's requirements; obtained data on the number of reviews conducted as of September 2009; and analyzed memoranda of 29 acquisitions valued at over $1 billion. In its written comments, …
Date: January 28, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Nuclear Security: DOE Needs to Address Protective Forces' Personnel System Issues (open access)

Nuclear Security: DOE Needs to Address Protective Forces' Personnel System Issues

A letter report issued by the Government Accountability Office with an abstract that begins "The September 11, 2001, terrorist attacks raised concerns about the security of Department of Energy's (DOE) sites with weapons-grade nuclear material, known as Category I Special Nuclear Material (SNM). To better protect these sites against attacks, DOE has sought to transform its protective forces protecting SNM into a Tactical Response Force (TRF) with training and capabilities similar to the U.S. military. DOE also has considered whether the current system of separate contracts for protective forces at each site provides sufficiently uniform, high-quality performance across its sites. Section 3124 of PL 110-181, the fiscal year 2008 National Defense Authorization Act, directed GAO to review protective forces at DOE sites that possess Category I SNM. Among other things, GAO (1) analyzed information on the management and compensation of protective forces, (2) examined the implementation of TRF, and (3) assessed DOE's two options to more uniformly manage DOE protective forces."
Date: January 29, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Patient Safety Act: HHS Is in the Process of Implementing the Act, So Its Effectiveness Cannot Yet Be Evaluated (open access)

Patient Safety Act: HHS Is in the Process of Implementing the Act, So Its Effectiveness Cannot Yet Be Evaluated

A letter report issued by the Government Accountability Office with an abstract that begins "The Institute of Medicine (IOM) estimated in 1999 that preventable medical errors cause as many as 98,000 deaths a year among hospital patients in the United States. Congress passed the Patient Safety and Quality Improvement Act of 2005 (the Patient Safety Act) to encourage health care providers to voluntarily report information on medical errors and other events--patient safety data--for analysis and to facilitate the development of improvements in patient safety using these data. The Patient Safety Act directed GAO to report on the law's effectiveness. This report describes progress by the Department of Health and Human Services, Agency for Healthcare Research and Quality (AHRQ) to implement the Patient Safety Act by (1) creating a list of Patient Safety Organizations (PSO) so that these entities are authorized under the Patient Safety Act to collect patient safety data from health care providers to develop improvements in patient safety, and (2) implementing the network of patient safety databases (NPSD) to collect and aggregate patient safety data. These actions are important to complete before the law's effectiveness can be evaluated. To do its work, GAO interviewed AHRQ officials and their …
Date: January 29, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Results-Oriented Cultures: Office of Personnel Management Should Review Administrative Law Judge Program to Improve Hiring and Performance Management (open access)

Results-Oriented Cultures: Office of Personnel Management Should Review Administrative Law Judge Program to Improve Hiring and Performance Management

A letter report issued by the Government Accountability Office with an abstract that begins "The Administrative Procedure Act established unique conditions for administrative law judges' (ALJ) hiring and employment to protect their decisional independence. However, the potential for a wave of retirements and other events have focused attention on how ALJs are hired and managed. In response to the Consolidated Appropriations Act of 2008, this report examines, among other things, (1) the process for hiring ALJs and selected agencies' observations of the process; (2) ALJs' retirement eligibility and retirement issues; (3) and agency managers' reported ALJ performance management practices and stakeholders' views of these practices. To address these objectives GAO reviewed relevant statutes, regulations, Office of Personnel Management (OPM) retirement-related data, and other program-related documents, and interviewed officials from OPM, ALJ professional associations, and the two largest federal agencies employing ALJs--the Social Security Administration (SSA) and the Department of Health and Human Services (HHS)."
Date: January 15, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Department of Energy: Actions Needed to Develop High-Quality Cost Estimates for Construction and Environmental Cleanup Projects (open access)

Department of Energy: Actions Needed to Develop High-Quality Cost Estimates for Construction and Environmental Cleanup Projects

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Energy (DOE) spends billions of dollars on construction projects--those that maintain nuclear weapons, conduct research, and process nuclear waste--and projects that clean up nuclear and hazardous wastes at DOE's sites; these projects are largely executed by contractors. DOE has struggled to keep these projects within cost and schedule estimates. GAO was asked to assess (1) DOE's cost-estimating policies and guidance, (2) the extent to which selected projects' cost estimates reflect best practices compiled in GAO's cost-estimating guide, and (3) DOE's recent actions to improve cost estimating. GAO reviewed relevant documents, including support for cost estimates at three major construction projects--those costing $750 million or more--and one environmental cleanup project, and interviewed DOE officials."
Date: January 14, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Emergency Preparedness: FEMA Faces Challenges Integrating Community Preparedness Programs into Its Strategic Approach (open access)

Emergency Preparedness: FEMA Faces Challenges Integrating Community Preparedness Programs into Its Strategic Approach

A letter report issued by the Government Accountability Office with an abstract that begins "Individuals can reduce their need for first responder assistance by preparing for a disaster. By law, the Federal Emergency Management Agency (FEMA) in the Department of Homeland Security (DHS) is to develop a National Preparedness System (NPS) that includes community preparedness programs. These programs account for less than 0.5 percent of FEMA's budget. They include the Citizen Corps Program (CCP) and partner programs, e.g., Fire Corps, which provide volunteers to assist first responders. FEMA's Ready Campaign promotes preparedness through mass media. GAO was asked to review federal efforts to promote community preparedness. GAO was asked to address (1) challenges, if any, FEMA faces in measuring the performance of CCP, its partner programs, and the Ready Campaign, and (2) actions, if any, FEMA has taken to develop a strategy to encompass how these programs are to operate within the context of the NPS. GAO analyzed documents on preparedness plans and strategies and compared reported performance data with observations during 12 site visits, selected primarily on the basis of major disasters. While not projectable, the results add insight."
Date: January 29, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Surface Coal Mining: Financial Assurances for, and Long-Term Oversight of, Mines with Valley Fills in Four Appalachian States (open access)

Surface Coal Mining: Financial Assurances for, and Long-Term Oversight of, Mines with Valley Fills in Four Appalachian States

A letter report issued by the Government Accountability Office with an abstract that begins "Surface mining for coal in Appalachia has generated opposition because rock and dirt from mountaintops is often removed and placed in nearby valleys and streams. The Office of Surface Mining Reclamation and Enforcement (OSM) in the Department of the Interior and states with approved programs regulate these mines under the Surface Mining Control and Reclamation Act (SMCRA). The Army Corps of Engineers (Corps), the Environmental Protection Agency (EPA), and states also regulate different aspects of coal mining, including the filling of valley streams, under the Clean Water Act. Under SMCRA, mine operators must provide financial assurances sufficient to allow mines to be reclaimed. Under the Clean Water Act, the Corps may require financial assurances that the impact of mines on streams can be mitigated. GAO was asked to examine (1) the approaches OSM, the states, and the Corps have taken to obtain financial assurances for surface coal mines with valley fills; (2) federal and state agencies' monitoring of these mines after reclamation and mitigation are complete; and (3) the federal laws agencies may use, and have used, to address latent environmental problems. GAO gathered information from …
Date: January 14, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Border Security: Better Usage of Electronic Passport Security Features Could Improve Fraud Detection (open access)

Border Security: Better Usage of Electronic Passport Security Features Could Improve Fraud Detection

A letter report issued by the Government Accountability Office with an abstract that begins "In 2005, the Department of State (State) began issuing electronic passports (e-passports) with embedded computer chips that store information identical to that printed in the passport. By agreement with State, the U.S. Government Printing Office (GPO) produces blank e-passport books. Two foreign companies are used by GPO to produce e-passport covers, including the computer chips embedded in them. At U.S. ports of entry, the Department of Homeland Security (DHS) inspects passports. GAO was asked to examine potential risks to national security posed by using foreign suppliers for U.S. e-passport computer chips. This report specifically examines the following two risks: (1) Can the computer chips used in U.S. e-passports be altered or forged to fraudulently enter the United States? (2) What risk could malicious code on the U.S. e-passport computer chip pose to national security? To conduct this work, GAO reviewed documents and interviewed officials at State, GPO, and DHS relating to the U.S. e-passport design and manufacturing and e-passport inspection systems and procedures."
Date: January 22, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Telecommunications: Information Collection and Management at the Federal Communications Commission (open access)

Telecommunications: Information Collection and Management at the Federal Communications Commission

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Communications Commission (FCC) regulates industries that affect the lives of virtually all Americans. FCC-regulated industries provide Americans with daily access to communications services, including wireline and wireless telephone, radio, and television. To ensure FCC is carrying out its mission, the commission requires a significant amount of information, such as ownership and operating information from radio and television stations. In prior reports, GAO has found weaknesses with FCC's information collection, management, and reporting processes. While FCC has taken action, the commission has not implemented all the recommendations associated with information collection, management, and reporting. As requested, this report provides information on (1) the information FCC collects; (2) how FCC collects and manages information; (3) the strengths and weaknesses, if any, in FCC's information collection and management practices; and (4) the status of FCC's internal review of its information collection and management practices. To complete this work, GAO gathered information on FCC's information collection efforts, reviewed information collection and management practices for 30 collection instruments, interviewed agency officials and industry stakeholders, and reviewed relevant laws and guidance. FCC provided comments which discuss its efforts to improve …
Date: January 29, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Combating Nuclear Terrorism: Actions Needed to Better Prepare to Recover from Possible Attacks Using Radiological or Nuclear Materials (open access)

Combating Nuclear Terrorism: Actions Needed to Better Prepare to Recover from Possible Attacks Using Radiological or Nuclear Materials

A letter report issued by the Government Accountability Office with an abstract that begins "A terrorist's use of a radiological dispersal device (RDD) or improvised nuclear device (IND) to release radioactive materials into the environment could have devastating consequences. GAO was asked to examine (1) the extent to which the federal government is planning to fulfill its responsibilities to help cities and their states clean up contaminated areas from RDD and IND incidents, (2) what is known about the federal government's capability to effectively clean up these contaminated areas, and (3) suggestions for improving federal preparedness to help cities and states recover from these incidents. The report also discusses recovery activities in the United Kingdom. GAO reviewed federal laws and guidance; interviewed officials from the Department of Homeland Security (DHS), Federal Emergency Management Agency (FEMA), Department of Energy (DOE), and Environmental Protection Agency (EPA); and surveyed emergency management officials from 13 cities at high risk of attack, their 10 states, and FEMA and EPA regional offices."
Date: January 29, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Employment and Training Administration: Increased Authority and Accountability Could Improve Research Program (open access)

Employment and Training Administration: Increased Authority and Accountability Could Improve Research Program

A letter report issued by the Government Accountability Office with an abstract that begins "With current rising unemployment rates and the need for a more skilled workforce, it is important for the Department of Labor's (Labor) Employment and Training Administration (ETA) to invest in sound research that identifies the most effective and efficient ways to train and employ workers for 21st century jobs. While ETA traditionally has played an important role in providing job training, employment assistance, and labor market information for the nation's workers, the current unemployment crisis has made this role more critical. The Bureau of Labor Statistics estimates that jobless rates have increased over the past year in all 50 states and the District of Columbia. In particular, several states have reported unemployment rates well over 10 percent. As ETA's new leadership works to help the nation meet these economic challenges, it must have solid information that is supported by sound research to guide decision-making. Since 2002, GAO and others have criticized ETA for not focusing sufficient attention on its research program, particularly with regard to complying with congressional mandates, conducting policy-relevant research, and disseminating key research findings in a timely way. In this context, we have …
Date: January 29, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federal Education Funding: Overview of K-12 and Early Childhood Education Programs (open access)

Federal Education Funding: Overview of K-12 and Early Childhood Education Programs

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government invests in the education of children, in part, to help ensure that the United States has a well-educated and skilled workforce to compete in the global marketplace. The federal government accounts for about nine percent of the total investment in K-12 education, with state and local sources covering the rest. Over the last two decades there have been a number of efforts to catalogue and determine how much is spent on federal education programs. However, because education programs are administered by agencies throughout the federal government, and there is no standard definition of a federal education program, there currently is no single source that legislators and policymakers can refer to for an accounting of federal education programs. To address Congressional interest in these issues, we answered the following questions: (1) What is the federal expenditure on K-12 and early childhood education programs? (2) What are the characteristics of these programs? (3) To what extent have these programs completed evaluations?"
Date: January 27, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Environmental Health: High-level Strategy and Leadership Needed to Continue Progress toward Protecting Children from Environmental Threats (open access)

Environmental Health: High-level Strategy and Leadership Needed to Continue Progress toward Protecting Children from Environmental Threats

A letter report issued by the Government Accountability Office with an abstract that begins "Exposure to toxic chemicals or environmental pollutants may harm the health of the nation's 74 million children and contribute to increases in asthma and developmental impairments. In 2007, 66 percent of children lived in counties exceeding allowable levels for at least one of the six principal air pollutants that cause or aggravate asthma, contributing to medical costs of $3.2 billion per year, according to the Centers for Disease Control and Prevention. In 1997, Executive Order 13045 mandated that agencies place a high priority on children's risks and required that policies, programs, activities, and standards address those risks. In response, the Environmental Protection Agency (EPA) created the Office of Children's Health Protection and convened the Children's Health Protection Advisory Committee. This report assesses the extent to which EPA has institutionalized consideration of children's health through (1) strategies and priorities, (2) key offices and other child-focused resources, and (3) participation in interagency efforts. GAO reviewed numerous documents and met with EPA and other officials for this report."
Date: January 28, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Contracting: Recent Law Has Impacted Contractor Use of Offshore Subsidiaries to Avoid Certain Payroll Taxes (open access)

Defense Contracting: Recent Law Has Impacted Contractor Use of Offshore Subsidiaries to Avoid Certain Payroll Taxes

A letter report issued by the Government Accountability Office with an abstract that begins "Many federal contractors establish offshore subsidiaries to take advantage of labor and market conditions. GAO has found that they also use offshore subsidiaries to reduce their U.S. tax burdens. In 2008, Congress passed the Heroes Earnings Assistance and Relief Tax (HEART) Act which resulted in contractor offshore subsidiaries paying certain payroll taxes for U.S. personnel working abroad. Fiscal year 2009's National Defense Authorization Act required GAO to report on the rationales, implications, and costs and benefits of defense contractors' use of offshore subsidiaries. We (1) assessed trends and purposes for contractors' offshore subsidiaries; (2) identified how contractors use subsidiaries to support defense contracts; (3) assessed DOD's oversight of contractors' use of offshore subsidiaries. To conduct our work, we reviewed data for the 29 U.S. publicly traded contractors with at least $1 billion in DOD spending in fiscal year 2008, reviewed several illustrative contracts selected based on categories of DOD services most often performed overseas, reviewed audit documents, and interviewed DOD officials about oversight."
Date: January 26, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Human Capital: Continued Opportunities Exist for FDA and OPM to Improve Oversight of Recruitment, Relocation, and Retention Incentives (open access)

Human Capital: Continued Opportunities Exist for FDA and OPM to Improve Oversight of Recruitment, Relocation, and Retention Incentives

A letter report issued by the Government Accountability Office with an abstract that begins "The Food and Drug Administration (FDA) within the Department of Health and Human Services (HHS) has faced challenges in obtaining the workforce needed to support its responsibilities and similar to other agencies, has paid selected employees recruitment, relocation, and retention (3R) incentives. This report examines (1) the extent to which FDA is linking its use of 3R incentives to its strategic human capital approaches to address its current and emerging challenges; (2) the extent to which FDA's 3R incentives were awarded consistent with regulations and the internal controls FDA has in place to ensure proper disbursement of 3R incentives; and (3) the steps the Office of Personnel Management (OPM) has taken to help ensure that agencies have effective oversight of their 3R incentive programs and how HHS is providing oversight. GAO analyzed a stratified sample of FDA's 3R incentives files, 3R data provided by HHS, HHS's 3R policy and FDA's guidance, and interviewed HHS, FDA, and OPM senior officials."
Date: January 22, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Electronic Health Records: DOD and VA Interoperability Efforts Are Ongoing; Program Office Needs to Implement Recommended Improvements (open access)

Electronic Health Records: DOD and VA Interoperability Efforts Are Ongoing; Program Office Needs to Implement Recommended Improvements

A letter report issued by the Government Accountability Office with an abstract that begins "The National Defense Authorization Act for Fiscal Year 2008 required the Department of Defense (DOD) and the Department of Veterans Affairs (VA) to accelerate their exchange of health information and to develop capabilities that allow for interoperability (generally, the ability of systems to exchange data) by September 30, 2009. It also required compliance with federal standards and the establishment of a joint interagency program office to function as a single point of accountability for the effort. Further, the act directed GAO to semiannually report on the progress made in achieving these requirements. For this fourth report, GAO determined the extent to which (1) DOD and VA developed and implemented electronic health record systems or capabilities that allowed for full interoperability by September 30, 2009, and (2) the interagency program office established by the act is functioning as a single point of accountability. To do so, GAO analyzed agency documentation on project status and conducted interviews with agency officials."
Date: January 28, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library