Tax Administration: Usage and Selected Analyses of the First-Time Homebuyer Credit (open access)

Tax Administration: Usage and Selected Analyses of the First-Time Homebuyer Credit

Correspondence issued by the Government Accountability Office with an abstract that begins "As an important part of the economic stimulus efforts, Congress enacted the First- Time Homebuyer Credit (FTHBC) to assist the struggling real estate market and encourage taxpayers to purchase their first homes. Congress enacted different versions of the FTHBC--as part of the Housing and Economic Recovery Act of 2008 (Housing Act); the American Recovery and Reinvestment Act of 2009 (Recovery Act); and the Worker, Homeownership, and Business Assistance Act of 2009 (Assistance Act). The dollar amounts that can be claimed and rules associated with the credit, including potential repayment, vary depending on the version. Joint Committee on Taxation estimates suggest that the three FTHBC provisions combined may result in total revenue losses to the federal government of about $22 billion through 2019. In response to the request for updated information on the use of the FTHBC, our objectives were to identify (1) the number of FTHBC claims and dollar amounts claimed for each credit version by state and (2) state rankings, using selected statistics, such as the total dollar amount of FTHBC claimed in each state."
Date: September 2, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
U.S. Patent and Trademark Office: Performance Management Processes (open access)

U.S. Patent and Trademark Office: Performance Management Processes

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Commerce's U.S. Patent and Trademark Office (USPTO) grants patents that protect innovations ranging from new treatments for diseases to new wireless technology applications. Over the last several years, increases in both the volume and complexity of patent applications have lengthened the time between when an application is submitted and when a final decision is made--referred to as patent pendency--and resulted in a current backlog of over 700,000 applications. For several years, concerns have existed about USPTO's ability to recruit and retain enough qualified patent examiners to reduce this backlog. In 2005 and again in 2007, we identified numerous challenges related to USPTO's ability to modernize its human capital management system and hire and retain a qualified and well-trained patent examination workforce. Recently, USPTO management has also recognized the need for changes in its performance management system and additional training for its employees and managers. In this context, Congress asked us to obtain additional information on the performance management of USPTO's patent examination workforce. Specifically, Congress asked us to describe (1) USPTO's processes for evaluating the performance of supervisory patent examiners (SPE) and patent …
Date: September 24, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Military Personnel: Observations on the Use and Effects of the National Guard and Reservists Debt Relief Act of 2008 (open access)

Military Personnel: Observations on the Use and Effects of the National Guard and Reservists Debt Relief Act of 2008

Correspondence issued by the Government Accountability Office with an abstract that begins "In section 3 of the National Guard and Reservists Debt Relief Act of 2008 (Pub. L. No 110-438 (2008)), Congress mandated that we provide information on the use and the effects of the provisions of law amended (and as amended) by the act. Specifically, the act amended the existing bankruptcy code to exempt qualifying members of the National Guard and Reserve Components from the means test process when they file a petition for Chapter 7 bankruptcy relief. We are fulfilling the act's requirement by transmitting the this briefing to the President Pro Tempore of the Senate and the Speaker of the House of Representatives."
Date: September 30, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
The Federal Food Safety System: A Primer (open access)

The Federal Food Safety System: A Primer

The combined efforts of the food industry and the regulatory agencies often are credited with making the U.S. food supply among the safest in the world. Nonetheless, many food-related health issues persist. At issue is whether the current U.S. regulatory system has the resources and structural organization to protect consumers from these dangers. Also at issue is whether the federal food safety laws themselves, first enacted in the early 1900s, have kept pace with the significant changes that have occurred in the food production, processing, and marketing sectors since then.
Date: September 22, 2010
Creator: Johnson, Renée
Object Type: Report
System: The UNT Digital Library
Currency Manipulation: The IMF and WTO (open access)

Currency Manipulation: The IMF and WTO

This report describes how the International Monetary Fund (IMF) and World Trade Organization (WTO) deal with the issue of currency manipulation. It also discusses apparent discrepancies in their charters and ways those differences might be addressed.
Date: September 27, 2010
Creator: Sanford, Jonathan E.
Object Type: Report
System: The UNT Digital Library
NATO Partnerships: DOD Needs to Assess U.S. Assistance in Response to Changes to the Partnership for Peace Program (open access)

NATO Partnerships: DOD Needs to Assess U.S. Assistance in Response to Changes to the Partnership for Peace Program

A letter report issued by the Government Accountability Office with an abstract that begins "The North Atlantic Treaty Organization (NATO) established the Partnership for Peace (PfP) to increase cooperation with former Warsaw Pact members and provide many of these countries with a path to NATO membership. As NATO confronts new security challenges, including the war in Afghanistan, its relationships with partner countries have grown in scope and importance. Additionally, NATO is developing a new Strategic Concept to clarify its mission and activities, including its relationship with PfP countries and other partners. The Department of Defense (DOD)-funded Warsaw Initiative Fund (WIF) supports the goals of the PfP program. GAO was asked to review (1) how the PfP program has evolved since GAO last reported on it in 2001; (2) options NATO is considering for the future of the PfP and other partnership programs; and (3) support to PfP countries through the U.S. WIF program. GAO analyzed NATO, DOD, and State Department (State) documents; and WIF funding data. GAO also interviewed DOD, State, NATO, and selected country officials."
Date: September 30, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Disability Retirement for Federal Employees (open access)

Disability Retirement for Federal Employees

This report briefly discusses sick leave policies for federal civilian employees, as well as disability benefits available under the Federal Employees' Compensation Act (FECA).
Date: September 30, 2010
Creator: Isaacs, Katelin P.
Object Type: Report
System: The UNT Digital Library
Navy Ford (CVN-78) Class Aircraft Carrier Program: Background and Issues for Congress (open access)

Navy Ford (CVN-78) Class Aircraft Carrier Program: Background and Issues for Congress

CVN-78, CVN-79, and CVN-80 are the first three ships in the Navy's new Gerald R. Ford (CVN-78) class of nuclear-powered aircraft carriers (CVNs). This report the procurement schedules, budgets, and funding for each of these ships, as well as potential oversight issues for Congress.
Date: September 28, 2010
Creator: O'Rourke, Ronald
Object Type: Report
System: The UNT Digital Library
Job Growth During the Recovery (open access)

Job Growth During the Recovery

Congress in recent years passed a number of bills intended in part to jump-start a recovery in the labor market from the recession that began in December 2007. Policymakers are interested in how employment has responded to stimulus measures to determine how effective the legislation has been and to decide whether additional job creation legislation is warranted. This report discusses this topic in brief.
Date: September 30, 2010
Creator: Levine, Linda
Object Type: Report
System: The UNT Digital Library
President's Emergency Plan for AIDS Relief: Efforts to Align Programs with Partner Countries' HIV/AIDS Strategies and Promote Partner Country Ownership (open access)

President's Emergency Plan for AIDS Relief: Efforts to Align Programs with Partner Countries' HIV/AIDS Strategies and Promote Partner Country Ownership

A letter report issued by the Government Accountability Office with an abstract that begins "The President's Emergency Plan for AIDS Relief (PEPFAR), reauthorized at $48 billion for fiscal years 2009 through 2013, supports HIV/AIDS prevention, treatment, and care services overseas. The reauthorizing legislation, as well as other key documents and PEPFAR guidance, endorses the alignment of PEPFAR activities with partner country HIV/AIDS strategies and the promotion of partner country ownership of U.S.-supported HIV/AIDS programs. This report, responding to a legislative directive, (1) examines alignment of PEPFAR programs with partner countries' HIV/AIDS strategies and (2) describes several challenges related to alignment or promotion of country ownership. GAO analyzed PEPFAR planning documents and national strategies for four countries--Cambodia, Malawi, Uganda, and Vietnam--selected to represent factors such as diversity of funding levels and geographic location. GAO also reviewed documents and reports by the U.S. government, research institutions, and international organizations and interviewed PEPFAR officials and other stakeholders in headquarters and the four countries."
Date: September 20, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Troubled Asset Relief Program: Bank Stress Test Offers Lessons as Regulators Take Further Actions to Strengthen Supervisory Oversight (open access)

Troubled Asset Relief Program: Bank Stress Test Offers Lessons as Regulators Take Further Actions to Strengthen Supervisory Oversight

A letter report issued by the Government Accountability Office with an abstract that begins "The Supervisory Capital Assessment Program (SCAP) was established under the Capital Assistance Program (CAP)--a component of the Troubled Asset Relief Program (TARP)--to assess whether the 19 largest U.S. bank holding companies (BHC) had enough capital to withstand a severe economic downturn. Led by the Board of Governors of the Federal Reserve System (Federal Reserve), federal bank regulators conducted a stress test to determine if these banks needed to raise additional capital, either privately or through CAP. This report (1) describes the SCAP process and participants' views of the process, (2) assesses SCAP's goals and results and BHCs' performance, and (3) identifies how regulators and the BHCs are applying lessons learned from SCAP. To do this work, GAO reviewed SCAP documents, analyzed financial data, and interviewed regulatory, industry, and BHC officials."
Date: September 29, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Nursing Homes: Complexity of Private Investment Purchases Demonstrates Need for CMS to Improve the Usability and Completeness of Ownership Data (open access)

Nursing Homes: Complexity of Private Investment Purchases Demonstrates Need for CMS to Improve the Usability and Completeness of Ownership Data

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2007, attention has been focused on nursing home ownership by private investment (PI) firms. Nursing home providers are required to disclose parties with an ownership or control interest in order to participate in Medicare or Medicaid. CMS, the HHS agency responsible for managing these two programs, maintains ownership and chain data in its Provider Enrollment, Chain, and Ownership System (PECOS). GAO examined (1) the extent of PI nursing home ownership and firms' involvement in homes' operations, (2) whether PECOS reflects PI ownership, and (3) how HHS and states use ownership data for oversight. GAO identified PI ownership using a proprietary database and analyzed data from six PI firms about their interest and involvement in nursing homes. GAO examined PECOS data for selected PI-owned nursing home chains and discussed ownership data with officials from HHS, CMS, and six states that also collect data."
Date: September 30, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Coast Guard Polar Icebreaker Modernization: Background, Issues, and Options for Congress (open access)

Coast Guard Polar Icebreaker Modernization: Background, Issues, and Options for Congress

Coast Guard polar icebreakers perform a variety of missions supporting U.S. interests in polar regions. The Coast Guard's two heavy polar icebreakers - Polar Star and Polar Sea - have exceeded their intended 30-year service lives. Following a decision to design and build one or more new polar icebreakers, the first replacement polar icebreaker might enter service in eight to 10 years, by which time Polar Star and Polar Sea could be more than 40 years old. The issue for Congress is whether to approve, reject, or modify Coast Guard plans for modernizing its polar icebreakers. Congressional decisions on this issue could affect the Coast Guard's ability to perform its polar missions, Coast Guard funding requirements, and the U.S. shipbuilding industrial base.
Date: September 29, 2010
Creator: O'Rourke, Ronald
Object Type: Report
System: The UNT Digital Library
Navy CG(X) Cruiser Program: Background for Congress (open access)

Navy CG(X) Cruiser Program: Background for Congress

The Navy's FY2011 budget proposes canceling the CG(X) program as unaffordable and instead building an improved version of the Arleigh Burke (DDG-51) class Aegis destroyer called the Flight III version. This report provides background information on the CG(X) program as it existed prior to its proposed cancellation. For further discussion of the proposal to build Flight III DDG-51s in lieu of CG(X)s, see the CRS report on destroyer procurement.
Date: September 28, 2010
Creator: O'Rourke, Ronald
Object Type: Report
System: The UNT Digital Library
Telecommunications: FCC Should Assess the Design of the E-rate Program's Internal Control Structure (open access)

Telecommunications: FCC Should Assess the Design of the E-rate Program's Internal Control Structure

A letter report issued by the Government Accountability Office with an abstract that begins "Since 1998, the Federal Communications Commission's (FCC) Schools and Libraries Universal Service Support Mechanism--commonly known as the "E-rate" program--has been a significant federal source of technology funding for schools and libraries. FCC designated the Universal Service Administrative Company (USAC) to administer the program. As requested, GAO examined the system of internal controls in place to safeguard E-rate program resources. This report discusses (1) the internal controls FCC and USAC have established and (2) whether the design of E-rate's internal control structure appropriately considers program risks. GAO reviewed the program's key internal controls, risk assessments, and policies and procedures; assessed the design of the internal control structure against federal standards for internal control; and interviewed FCC and USAC officials."
Date: September 29, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Shutdown of the Federal Government: Causes, Processes, and Effects (open access)

Shutdown of the Federal Government: Causes, Processes, and Effects

This report discusses the causes of funding gaps and shutdowns of the federal government, processes that are associated with shutdowns, and how agency operations may be affected by shutdowns. The report concludes with a discussion of potential issues for Congress.
Date: September 27, 2010
Creator: Brass, Clinton T.
Object Type: Report
System: The UNT Digital Library
U.S. National Science Foundation: Experimental Program to Stimulate Competitive Research (EPSCoR) (open access)

U.S. National Science Foundation: Experimental Program to Stimulate Competitive Research (EPSCoR)

The Experimental Program to Stimulate Competitive Research (EPSCoR) of the National Science Foundation (NSF) was authorized by Congress in 1978, partly in response to concerns in Congress and the concerns of some in academia and the scientific community about the geographic distribution of federal research and development (R&D) funds. Some have questioned the length of time states should receive EPSCoR support. It continues to be called an experimental program after 28 years, and observers have noted that no state has yet to graduate, or leave the program. This report discusses current policy involving EPSCoR, as well as budget requests.
Date: September 23, 2010
Creator: Matthews, Christine M.
Object Type: Report
System: The UNT Digital Library
Pay Equity Legislation (open access)

Pay Equity Legislation

This report begins by showing the trend in the male-female wage gap and by examining the explanations that have been offered for its enduring presence. It next discusses the major laws directed at eliminating sex-based wage discrimination as well as relevant federal court cases. The report closes with a description of pay equity legislation that has been considered by Congress in recent years, including bills introduced in the 111th Congress.
Date: September 20, 2010
Creator: Feder, Jody & Levine, Linda
Object Type: Report
System: The UNT Digital Library
Head Start: Undercover Testing Finds Fraud and Abuse at Selected Head Start Centers (open access)

Head Start: Undercover Testing Finds Fraud and Abuse at Selected Head Start Centers

A letter report issued by the Government Accountability Office with an abstract that begins "The Head Start program provides child development services primarily to low-income families and their children. Federal law allows up to 10 percent of families to have incomes above 130 percent of the poverty line--GAO refers to them as over-income families. Families with incomes below 130 percent of the poverty line, or that meet certain other criteria, are referred to as under-income families. Nearly 1 million children a year participate in Head Start, and the American Recovery and Reinvestment Act provided an additional $2.1 billion. GAO received hotline tips alleging fraud by grantees. In response, GAO investigated the allegations, conducted undercover tests to determine if other centers were committing fraud, and documented instances where potentially eligible children were put on Head Start wait lists. On May 18, 2010 GAO testified on the preliminary results of the ongoing investigation. This report reiterates the findings disclosed in GAO's May testimony, and discusses new findings related to specific fraud allegations at two Head Start grantees. Since GAO's May testimony, HHS has taken a number of actions to address identified weaknesses, such as implementing a fraud hotline. HHS also indicated that …
Date: September 28, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Public Transit Security Information Sharing: DHS Could Improve Information Sharing through Streamlining and Increased Outreach (open access)

Public Transit Security Information Sharing: DHS Could Improve Information Sharing through Streamlining and Increased Outreach

A letter report issued by the Government Accountability Office with an abstract that begins "The Transportation Security Administration (TSA), in the Department of Homeland Security (DHS), is committed to sharing information with public transit agencies. The Implementing Recommendations of the 9/11 Commission Act directed GAO to report on public transit information sharing. This report describes (1) the primary mechanisms used to share security information with public transit agencies; and evaluates (2) public transit agencies' satisfaction with federal efforts to share security-related information (e.g., security threats) and opportunities to improve these efforts; and (3) the extent to which DHS has identified goals and measures for sharing information. GAO surveyed 96 of the 694 U.S. public transit agencies based on 2008 ridership and received 80 responses. The 96 public transit agencies surveyed represent about 91 percent of total 2008 ridership. GAO also reviewed documents, such as DHS's Information Sharing Strategy, and interviewed agency officials."
Date: September 22, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Critical Infrastructure Protection: DHS Efforts to Assess and Promote Resiliency Are Evolving but Program Management Could Be Strengthened (open access)

Critical Infrastructure Protection: DHS Efforts to Assess and Promote Resiliency Are Evolving but Program Management Could Be Strengthened

A letter report issued by the Government Accountability Office with an abstract that begins "According to the Department of Homeland Security (DHS), protecting and ensuring the resiliency (the ability to resist, absorb, recover from, or successfully adapt to adversity or changing conditions) of critical infrastructure and key resources (CIKR) is essential to the nation's security. By law, DHS is to lead and coordinate efforts to protect several thousand CIKR assets deemed vital to the nation's security, public health, and economy. In 2006, DHS created the National Infrastructure Protection Plan (NIPP) to outline the approach for integrating CIKR and increased its emphasis on resiliency in its 2009 update. GAO was asked to assess the extent to which DHS (1) has incorporated resiliency into the programs it uses to work with asset owners and operators and (2) is positioned to disseminate information it gathers on resiliency practices to asset owners and operators. GAO reviewed DHS documents, such as the NIPP, and interviewed DHS officials and 15 owners and operators of assets selected on the basis of geographic diversity. The results of these interviews are not generalizable but provide insights."
Date: September 23, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Recovery Act: Opportunities Exist to Increase the Public's Understanding of Recipient Reporting on HUD Programs (open access)

Recovery Act: Opportunities Exist to Increase the Public's Understanding of Recipient Reporting on HUD Programs

A letter report issued by the Government Accountability Office with an abstract that begins "The American Recovery and Reinvestment Act of 2009 (Recovery Act) has provided about $6 billion in grants for three Department of Housing and Urban Development (HUD) programs that fund housing or community development. As of March 31, 2010, HUD's Capital Fund awarded nearly $3 billion in grants to 3,134 public housing agencies, the Community Development Block Grant-Recovery (CDBG-R) awarded about $1 billion to 1,167 recipients, and the Tax Credit Assistance Program (TCAP) awarded $2.25 billion to 52 state housing finance agencies. The act requires recipients to report specific information on fund use. Recipients began reporting in October 2009. This information is publicly available on Recovery.gov, the official Recovery Act Web site. As requested, for these three HUD programs, the report (1) examines what information recipients are required to report as a part of their descriptions of funded projects, and (2) assesses the extent to which descriptions of a representative sample of 219 grants in Recovery.gov are transparent in providing a basic understanding of grant activities and expected outcomes. GAO reviewed requirements for reporting in the act and Office of Management and Budget (OMB) and HUD guidance."
Date: September 30, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Congressional Liaison Offices of Selected Federal Agencies (open access)

Congressional Liaison Offices of Selected Federal Agencies

This list of about 150 congressional liaison offices is intended to help congressional offices in placing telephone calls and addressing correspondence to government agencies. In each case, the information was supplied by the agency itself and is current as of the date of publication. Entries are arranged alphabetically in four sections: legislative branch; judicial branch; executive branch; and agencies, boards, and commissions.
Date: September 3, 2010
Creator: Crane-Hirsch, Audrey Celeste
Object Type: Report
System: The UNT Digital Library
Congressional Liaison Offices of Selected Federal Agencies (open access)

Congressional Liaison Offices of Selected Federal Agencies

This list of about 150 congressional liaison offices is intended to help congressional offices in placing telephone calls and addressing correspondence to government agencies. In each case, the information was supplied by the agency itself and is current as of the date of publication. Entries are arranged alphabetically in four sections: legislative branch; judicial branch; executive branch; and agencies, boards, and commissions.
Date: September 24, 2010
Creator: Crane-Hirsch, Audrey Celeste
Object Type: Report
System: The UNT Digital Library