Force Structure: Assessment of Army Report on Fiscal Year 2011 Progress in Modular Restructuring (open access)

Force Structure: Assessment of Army Report on Fiscal Year 2011 Progress in Modular Restructuring

Correspondence issued by the Government Accountability Office with an abstract that begins "According to the Army’s Fiscal Year 2011 Report on the Prioritization of Funds for Equipment Readiness and Strategic Capability, issued in September 2011, the report addressed the requirements of the John Warner NDAA for Fiscal Year 2007 rather than the amended requirements stipulated in the Ike Skelton NDAA for Fiscal Year 2011. The report does include some information that addresses aspects of the updated reporting requirements. For example, the 2011 NDAA requires the Army to include a description of the status of the development of doctrine on how modular combat, functional, and support forces will train, be sustained, and fight. In addressing the old reporting requirements in the 2007 NDAA, the Army’s 2011 report discusses modifications to the modularity plan due to finalization of organizational designs and the need to reprioritize due to the emergence of higher-priority force-protection programs. However, the report does not mention the status of the development of doctrine on how modular combat, functional, and support forces will train, be sustained, and fight, as required by the current law."
Date: March 26, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
DOD Financial Management: Improvements Needed in Prompt Payment Monitoring and Reporting (open access)

DOD Financial Management: Improvements Needed in Prompt Payment Monitoring and Reporting

Correspondence issued by the Government Accountability Office with an abstract that begins "We found that while DOD has a process in place for monitoring and reporting on late-payment penalties, this process has significant flaws and omissions that result in incomplete and inaccurate data, thereby limiting the effectiveness of the process. Specifically, DOD’s performance measure, or metric, for late-payment penalties did not include about $54 billion of commercial payments subject to the Prompt Payment Act, and DOD did not assess the data for accuracy or completeness. In addition, at the time of our review, DOD was not monitoring or reporting on discounts lost across the department because, DOD officials stated, the metric had consistently met its goal. The deficiencies we found in DOD’s process for monitoring and reporting on late-payment penalties and discounts lost significantly increase the risk to the accuracy and completeness of reported data, thus preventing DOD officials and congressional oversight committees from obtaining the reliable and comprehensive data they need for assessing the extent of any issues concerning late-payment penalties and discounts lost across DOD. According to DOD officials and reports, a major contributor to late-payment penalties incurred and discounts lost was the late receipt of documents necessary …
Date: June 26, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Literacy: Enhancing the Effectiveness of the Federal Government's Role (open access)

Financial Literacy: Enhancing the Effectiveness of the Federal Government's Role

Testimony issued by the Government Accountability Office with an abstract that begins "The federal government plays a wide-ranging role in promoting financial literacy. Efforts to improve financial literacy in the United States involve an array of public, nonprofit, and private participants, but among those participants, the federal government is distinctive for its size and reach and for the diversity of its components, which address a wide range of issues and populations. At forums of financial literacy experts that GAO held in 2004 and 2011, participants noted that the federal government can use its “bully pulpit,” convening power, and other tools to draw attention to the issue, and serve as an objective and unbiased source of information about the selection of financial products and services. In prior work, GAO cited a 2009 report by the RAND Corporation in which 20 federal agencies self-identified as having 56 federal financial literacy programs, but GAO’s subsequent analysis found substantial inconsistency in how different agencies defined and counted financial literacy programs. Based on a more consistent set of criteria, GAO identified 16 significant financial literacy programs or activities among 14 federal agencies, as well as 4 housing counseling programs among 3 federally supported entities, in …
Date: April 26, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Management Report: Improvements Are Needed to Strengthen the American Battle Monuments Commission's Internal Controls and Accounting Procedures (open access)

Management Report: Improvements Are Needed to Strengthen the American Battle Monuments Commission's Internal Controls and Accounting Procedures

Correspondence issued by the Government Accountability Office with an abstract that begins "During our audit of the Commission’s fiscal years 2011 and 2010 financial statements, we identified the following internal control deficiencies that, collectively, constituted a significant deficiency in the Commission’s internal control over financial reporting as of September 30, 2011."
Date: July 26, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Community Development Financial Institutions and New Markets Tax Credit Programs in Metropolitan and Nonmetropolitan Areas (open access)

Community Development Financial Institutions and New Markets Tax Credit Programs in Metropolitan and Nonmetropolitan Areas

Correspondence issued by the Government Accountability Office with an abstract that begins "The policies and procedures of the CDFI and NMTC Programs help ensure that awards and allocations generally are proportionate to the numbers of qualified applicants that serve metropolitan and nonmetropolitan areas. The CDFI Program’s authorizing legislation and regulations require that award recipients constitute a geographically diverse group, serving metropolitan and nonmetropolitan areas and Native communities from different U.S. regions. To meet this requirement, CDFI Program officials have used the application review process and established a goal of matching the proportion of awards to the proportion of qualified applicants that primarily serve nonmetropolitan areas. This proportion changed from year to year depending on the number of qualified applicants that served nonmetropolitan areas. According to officials, revisions to the award procedures in the fiscal year 2012 funding round will enhance the CDFI Program’s ability to achieve proportionality. In 2006, Congress, in the Tax Relief and Health Care Act of 2006, added a requirement for the NMTC Program that nonmetropolitan counties receive a proportional allocation of qualified equity investments. To meet this requirement, in 2008, the NMTC Program implemented two goals in its application review process. The first goal requires that …
Date: April 26, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federal Employees' Compensation Act: Analysis of Proposed Changes on USPS Beneficiaries (open access)

Federal Employees' Compensation Act: Analysis of Proposed Changes on USPS Beneficiaries

Correspondence issued by the Government Accountability Office with an abstract that begins ""
Date: November 26, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
DOD Civilian Workforce: Observations on DOD's Efforts to Plan for Civilian Workforce Requirements (open access)

DOD Civilian Workforce: Observations on DOD's Efforts to Plan for Civilian Workforce Requirements

Testimony issued by the Government Accountability Office with an abstract that begins "Prior Department of Defense (DOD) civilian workforce downsizing efforts in the 1990s were not oriented toward shaping the makeup of the workforce, resulting in significant imbalances in terms of shape, skills, and retirement eligibility. Specifically, in a series of reviews GAO found that DOD’s efforts in the 1990s to reduce its federal civilian workforce to levels below that of 1987 were hampered by incomplete data and lack of a clear strategy for avoiding skill imbalances and other adverse effects of downsizing. For instance, in 1992, GAO found that DOD used incomplete and inconsistent data related to workers, workload, and projected force reductions. Further, the approaches DOD has relied on to accomplish downsizing have sometimes had unintended consequences. The use of voluntary attrition, hiring freezes, and financial separation incentives allowed DOD to mitigate some adverse effects of civilian workforce reductions, but were less oriented toward shaping the makeup of the workforce than was the approach the department used to manage its military downsizing. For DOD, this was especially true of the civilian acquisition workforce. The department, which in 2011 obligated about $375 billion to acquire goods and services, was …
Date: July 26, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Electronic Health Records: Number and Characteristics of Providers Awarded Medicare Incentive Payments for 2011 (open access)

Electronic Health Records: Number and Characteristics of Providers Awarded Medicare Incentive Payments for 2011

Correspondence issued by the Government Accountability Office with an abstract that begins "In summary, 761 hospitals and 56,585 professionals were awarded a total of approximately $2.3 billion in Medicare EHR incentive payments for 2011. These 761 hospitals represented 16 percent of the estimated 4,855 eligible hospitals, and were awarded $1.3 billion in Medicare EHR incentive payments for 2011. While the amount of EHR incentive payments awarded to each hospital ranged from $22,300 to $4.4 million, the median payment amount was $1.7 million. About 61 percent of hospitals accounted for about 80 percent of the total amount of incentive payments awarded to hospitals. Among hospitals awarded an incentive payment for 2011, we found that"
Date: July 26, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Critical Infrastructure Protection: DHS Is Taking Action to Better Manage Its Chemical Security Program, but It Is Too Early to Assess Results (open access)

Critical Infrastructure Protection: DHS Is Taking Action to Better Manage Its Chemical Security Program, but It Is Too Early to Assess Results

Testimony issued by the Government Accountability Office with an abstract that begins "The November 2011 memorandum that discussed the management of the Chemical Facility Anti-Terrorism Standards (CFATS) program was prepared based primarily on the observations of the Director of the Department of Homeland Security’s (DHS) Infrastructure Compliance Security Division (ISCD), a component of the Office of Infrastructure Protection (IP) within the National Protection and Programs Directorate (NPPD). The memorandum was intended to highlight various challenges that have hindered ISCD efforts to implement the CFATS program. According to the Director, the challenges facing ISCD included not having a fully developed direction and plan for implementing the program, hiring staff without establishing need, and inconsistent ISCD leadership—factors that the Director believed place the CFATS program at risk. These challenges centered on human capital issues, including problems hiring, training, and managing ISCD staff; mission issues, including overcoming problems reviewing facility plans to mitigate security vulnerabilities and performing compliance inspections; and administrative issues, including concerns about NPPD and IP not supporting ISCD’s management and administrative functions."
Date: July 26, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Combating Nuclear Smuggling: DHS has Developed Plans for Its Global Nuclear Detection Architecture, but Challenges Remain in Deploying Equipment (open access)

Combating Nuclear Smuggling: DHS has Developed Plans for Its Global Nuclear Detection Architecture, but Challenges Remain in Deploying Equipment

Testimony issued by the Government Accountability Office with an abstract that begins "Over the past 10 years, DHS has made significant progress in deploying radiation detection equipment to scan for nuclear or radiological materials in nearly all trucks and containerized cargo coming into the United Stated through seaports and border crossings. However, challenges remain for the agency in developing a similar scanning capability for railcars entering this country from Canada and Mexico, as well as for international air cargo and international commercial aviation. As portal monitors approach the end of their expected service lives, observations from our past work may help DHS as it considers options to refurbish or replace such monitors. Among other things, we have previously reported that DHS should (1) test new equipment rigorously prior to acquisition and deployment, (2) obtain the full concurrence of the end user to ensure that new equipment meets operational needs, and (3) conduct a cost-benefit analysis to inform any acquisition decisions. In our past work on the GNDA, we recommended that DHS develop an overarching strategic plan to guide the development of the GDNA, as well as a strategic plan for the domestic part of the global nuclear detection strategy. DHS …
Date: July 26, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Summary of GAO's Performance and Accountability Report Fiscal Year 2011 (open access)

Summary of GAO's Performance and Accountability Report Fiscal Year 2011

Other written product issued by the Government Accountability Office with an abstract that begins "This is GAO’s summary of the Performance and Accountability Report for fiscal year 2011. The Government Accountability Office, the audit, evaluation, and investigative arm of the Congress, exists to support the Congress in meeting its constitutional responsibilities and to help improve the performance and ensure the accountability of the federal government for the benefit of the American people. GAO examines the use of public funds; evaluates federal programs and policies; and provides analyses, recommendations, and other assistance to help the Congress make informed oversight, policy, and funding decisions."
Date: January 26, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Internal Revenue Service: Opportunities to Improve the Taxpayer Experience and Voluntary Compliance (open access)

Internal Revenue Service: Opportunities to Improve the Taxpayer Experience and Voluntary Compliance

Testimony issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) has made improvements in processing tax returns, and electronic filing (e-filing), which provides benefits to taxpayers including faster refunds, continues to increase. However, IRS’s performance in providing service over the phone and responding to paper correspondence has declined in recent years. For 2012, as with previous years, IRS officials attribute the lower performance to other funding priorities."
Date: April 26, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Transportation Security Administration: Progress and Challenges Faced in Strengthening Three Key Security Programs (open access)

Transportation Security Administration: Progress and Challenges Faced in Strengthening Three Key Security Programs

Testimony issued by the Government Accountability Office with an abstract that begins ""
Date: March 26, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
IMF: Planning for Use of Gold Sales Profits Under Way, but No Decision Made for Using a Portion of the Profits (open access)

IMF: Planning for Use of Gold Sales Profits Under Way, but No Decision Made for Using a Portion of the Profits

Correspondence issued by the Government Accountability Office with an abstract that begins "The IMF is proceeding with its plan for creating an endowment for operations and increasing its resources for low-income country lending using the approximately $8 billion in gold sales profits it had projected earning from the 2009–2010 sales. First, the IMF is working to establish the approximately $7 billion endowment to partially fund IMF operations. The Board is expected to finalize the endowment’s investment strategy and governance structure in calendar year 2012 with implementation in financial year 2013,6 according to IMF documents and staff. IMF and U.S. Treasury officials said the Board understood that it would require some time to take the needed actions, including adopting new rules and regulations, to create the endowment for operations. The Board is discussing various aspects of the endowment’s investment strategy, such as acceptable risk levels, and governance structure, such as using external managers to help avoid potential conflicts of interests. Second, the Board approved a strategy for the use of about $1 billion in gold sales profits to subsidize concessional lending to low-income countries through the PRG Trust. Implementation of the Board decision depends on the IMF receiving sufficient assurances from …
Date: July 26, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Texas Attorney General Opinion: GA-0954 (open access)

Texas Attorney General Opinion: GA-0954

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification; Calculation of a county's rollback tax rate (RQ-1025-GA)
Date: June 26, 2012
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Data Quality Assessment and Control for the ARM Climate Research Facility (open access)

Data Quality Assessment and Control for the ARM Climate Research Facility

The mission of the Atmospheric Radiation Measurement (ARM) Climate Research Facility is to provide observations of the earth climate system to the climate research community for the purpose of improving the understanding and representation, in climate and earth system models, of clouds and aerosols as well as their coupling with the Earth's surface. In order for ARM measurements to be useful toward this goal, it is important that the measurements are of a known and reasonable quality. The ARM data quality program includes several components designed to identify quality issues in near-real-time, track problems to solutions, assess more subtle long-term issues, and communicate problems to the user community.
Date: June 26, 2012
Creator: Peppler, R.
System: The UNT Digital Library