International Taxation: Information on Foreign-Owned but Essentially U.S.-Based Corporate Groups Is Limited (open access)

International Taxation: Information on Foreign-Owned but Essentially U.S.-Based Corporate Groups Is Limited

A letter report issued by the Government Accountability Office with an abstract that begins ""
Date: July 16, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Conflict Minerals Disclosure Rule: SEC's Actions and Stakeholder-Developed Initiatives (open access)

Conflict Minerals Disclosure Rule: SEC's Actions and Stakeholder-Developed Initiatives

A letter report issued by the Government Accountability Office with an abstract that begins "The Securities and Exchange Commission (SEC) has taken some steps toward developing a conflict minerals disclosure rule, but it has not issued a final rule. For example, SEC published a proposed rule in December 2010 and has gathered and reviewed extensive input from external stakeholders through comment letters and meetings. SEC has also announced, on several occasions, new target dates for the publication of a final rule. In July 2012, SEC announced that the Commission will hold an open meeting in August 2012 to consider whether to adopt a final rule. According to SEC officials, various factors have caused delays in finalizing the rule beyond the April 2011 deadline stipulated in the act, including the intensity of input from stakeholders and the public; the amount of time required to review this input; and the need to conduct a thorough economic analysis for rule making."
Date: July 16, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Gun Control: Sharing Promising Practices and Assessing Incentives Could Better Position Justice to Assist States in Providing Records for Background Checks (open access)

Gun Control: Sharing Promising Practices and Assessing Incentives Could Better Position Justice to Assist States in Providing Records for Background Checks

A letter report issued by the Government Accountability Office with an abstract that begins "From 2004 to 2011, the total number of mental health records that states made available to the National Instant Criminal Background Check System (NICS) increased by approximately 800 percent—from about 126,000 to 1.2 million records—although a variety of challenges limited states’ ability to share such records. This increase largely reflects the efforts of 12 states. However, almost half of all states increased the number of mental health records they made available by fewer than 100 over this same time period. Technological, legal, and other challenges limited the states’ ability to share mental health records. To help address these challenges, the Department of Justice (DOJ) provides assistance to states, such as grants and training, which the 6 states GAO reviewed reported as helpful. DOJ has begun to have states share their promising practices at conferences, but has not distributed such practices nationally. By disseminating practices that states used to overcome barriers to sharing mental health records, DOJ could further assist states efforts."
Date: July 16, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Payment to Counties: More Clarity Could Help Ensure County Expenditures Are Consistent with Key Parts of the Secure Rural Schools Act (open access)

Payment to Counties: More Clarity Could Help Ensure County Expenditures Are Consistent with Key Parts of the Secure Rural Schools Act

A letter report issued by the Government Accountability Office with an abstract that begins "Both the Forest Service and the Bureau of Land Management (BLM) have provided limited oversight of county spending under Title III of the Secure Rural Schools Act. Neither agency has issued regulations, and guidance available from these agencies is limited and sometimes unclear about which types of expenditures are allowable under the act. In addition, their guidance appears to be inconsistent with certain provisions of the act. For example, the Forest Service website contains a brief overview document of Title III, which generally echoes wording in the act, and a “frequently asked questions” document. These documents, however, do little to clarify language in the act, neither defining terms from the act, such as “emergency services,” nor specifying which activities the terms cover. Moreover, the agencies do not review the annual certifications of expenditures that counties are required to complete to determine whether counties spent funds appropriately and do not have assurance that they have an accurate accounting of the amounts of Title III funding spent and unspent by the counties. According to agency officials, the steps they have taken to provide guidance have been limited because …
Date: July 16, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library