Defense Acquisitions: Challenges in Aligning Space System Components (open access)

Defense Acquisitions: Challenges in Aligning Space System Components

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) expects to spend more than $50 billion to develop and procure eight major space systems. Typically, the systems have two main components: satellites and ground control systems. Some also have a third component--user terminals--that can allow access from remote locations. If the delivery of these three components is not synchronized, there can be delays in providing full capabilities to the warfighter, and satellites on orbit can remain underutilized for years. Given preliminary indication of uncoordinated deployment, GAO was asked to examine (1) the extent to which satellite, ground control, and user terminal deployments are aligned; (2) the reasons deployments have not always been well coordinated; (3) actions being taken to enhance coordination; and (4) whether enhancements to ground systems could optimize the government's investment. To accomplish this, GAO analyzed plans for all major DOD satellite acquisitions and interviewed key officials."
Date: October 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal Student Aid: Highlights of a Study Group on Simplifying the Free Application for Federal Student Aid (open access)

Federal Student Aid: Highlights of a Study Group on Simplifying the Free Application for Federal Student Aid

A letter report issued by the Government Accountability Office with an abstract that begins "Federal student aid is intended to play an integral part in fulfilling the promise of greater academic access and success for less affluent students. However, many experts have expressed concern about the length and complexity of the Free Application for Federal Student Aid (FAFSA) and the statutory need analysis formula used to determine aid eligibility. The Higher Education Opportunity Act required GAO to form a study group to examine options and implications in simplifying the financial aid process. The study group focused on (1) identifying ways to shorten the FAFSA and make it less burdensome to complete, (2) identifying changes to the statutory need analysis formula that would reduce the amount of financial information required by the FAFSA without causing significant redistribution of federal and state student aid, and (3) determining how any changes to the FAFSA and the statutory need analysis formula could be implemented. To address these questions we convened an expert panel on May 7, 2009, and conducted additional interviews with experts. This summary captures the ideas and themes that emerged at the panel and during interviews. It does not necessarily represent the …
Date: October 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Management Systems: DHS Faces Challenges to Successfully Consolidate Its Existing Disparate Systems (open access)

Financial Management Systems: DHS Faces Challenges to Successfully Consolidate Its Existing Disparate Systems

Testimony issued by the Government Accountability Office with an abstract that begins "In June 2007, GAO reported that the Department of Homeland Security (DHS) had made little progress in integrating its existing financial management systems and made six recommendations focused on the need for DHS to define a departmentwide strategy and embrace disciplined processes. In June 2007, DHS announced its new financial management systems strategy, called the Transformation and Systems Consolidation (TASC) program. GAO's testimony provides preliminary analysis of the status of its prior recommendations and whether there were additional issues identified that pose challenges to the successful implementation of the TASC program. GAO reviewed relevant documentation, such as the January 2009 Request for Proposal and its attachments, and interviewed key officials to obtain additional information. GAO provided a draft report that this testimony is based on to DHS on September 29, 2009, for review and comment. After reviewing and considering DHS' comments, GAO plans to finalize and issue the report including providing appropriate recommendations aimed at improving the department's implementation of the TASC program."
Date: October 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Formerly Used Defense Sites: The U.S. Army Corps of Engineers Needs to Improve Its Process for Reviewing Completed Cleanup Remedies to Ensure Continued Protection (open access)

Formerly Used Defense Sites: The U.S. Army Corps of Engineers Needs to Improve Its Process for Reviewing Completed Cleanup Remedies to Ensure Continued Protection

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) estimates that cleaning up known hazards at the over 4,700 formerly used defense sites (FUDS)--sites transferred to other owners before October 1986--will require more than 50 years and cost about $18 billion. This estimate excludes any additional needed cleanup of emerging contaminants--generally, those not yet governed by a health standard. DOD delegated FUDS cleanup responsibility to the U.S. Army Corps of Engineers (Corps). In addition to FUDS, DOD is responsible for cleaning up about 21,500 sites on active bases and 5,400 sites on realigned or closed bases. The House Armed Services Committee directed GAO to examine (1) the extent to which the Corps reevaluates sites to identify emerging contaminants; (2) how DOD allocates cleanup funds; (3) how the Corps prioritizes FUDS for cleanup; and (4) FUDS program overhead costs. GAO analyzed nationwide FUDS property and project data; policies, guidance and budget documents; and interviewed DOD and Corps officials."
Date: October 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information Security: Concerted Effort Needed to Improve Federal Performance Measures (open access)

Information Security: Concerted Effort Needed to Improve Federal Performance Measures

Testimony issued by the Government Accountability Office with an abstract that begins "Cyber security is a critical consideration for any organization that depends on information systems and computer networks to carry out its mission or business. Organizations are faced with a variety of information security threats, such as fraudulent activity from cyber criminals, unauthorized access by disgruntled or dishonest employees, and denial-of-service attacks and other disruptions. The recent dramatic increase in reports of security incidents, the wide availability of hacking tools, and steady advances in the sophistication and effectiveness of attack technology all contribute to the urgency of ensuring that adequate steps are taken to protect the federal government's information and the systems that contain and process it. The Federal Information Security Management Act (FISMA), which was enacted in 2002, sets forth a comprehensive framework for ensuring the effectiveness of security controls over information resources that support federal operations and assets. The act assigns specific responsibilities to federal agencies, the Office of Management and Budget (OMB), and the National Institute of Standards and Technology (NIST). It also requires agencies and OMB to annually report on the adequacy and effectiveness of agency information security programs and compliance with the provisions of …
Date: October 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Information Technology: U.S. Postal Service Needs to Strengthen System Acquisition and Management Capabilities to Improve Its Intelligent Mail Full Service Program (open access)

Information Technology: U.S. Postal Service Needs to Strengthen System Acquisition and Management Capabilities to Improve Its Intelligent Mail Full Service Program

A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, the United States Postal Service (USPS) initiated the Intelligent Mail program, which is intended to use information-rich standardized barcodes to track mail and thus provide USPS and mailers with better and timely information. A major component of this program is the Full Service program, which, among other things, is intended to build a system that improves the visibility into end-to-end mail processing operations through the use of new barcodes, and create efficiencies by streamlining and automating certain aspects of the process. GAO was asked to determine (1) the current status and plans for the Intelligent Mail Full Service program and (2) if the Postal Service has capabilities in place to successfully acquire and manage the Intelligent Mail Full Service program. GAO obtained and analyzed USPS documentation, reviewed previous GAO reports, interviewed officials, and compared acquisition best practices with USPS's practices."
Date: October 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
International Food Assistance: A U.S. Governmentwide Strategy Could Accelerate Progress toward Global Food Security (open access)

International Food Assistance: A U.S. Governmentwide Strategy Could Accelerate Progress toward Global Food Security

Testimony issued by the Government Accountability Office with an abstract that begins "The number of undernourished people worldwide now exceeds 1 billion, according to the United Nations (UN) Food and Agriculture Organization (FAO). Sub-Saharan Africa has the highest prevalence of food insecurity, with 1 out of every 3 people undernourished. Global targets were set at the 1996 World Food Summit and reaffirmed in 2000 with the Millennium Development Goals (MDG) when the United States and more than 180 nations pledged to halve the number and proportion of undernourished people by 2015. In a May 2008 report, GAO recommended that the Administrator of the U.S. Agency for International Development (USAID), in collaboration with the Secretaries of Agriculture, State, and the Treasury, (1) develop an integrated governmentwide U.S. strategy that defines actions with specific time frames and resource commitments, enhances collaboration, and improves measures to monitor progress and (2) report annually to Congress on the implementation of the first recommendation. USAID concurred with the first recommendation but expressed concerns about the vehicle of the annual reporting. The Departments of Agriculture, State, and Treasury generally concurred with the findings. In this testimony, based on prior reports and ongoing work, GAO discusses (1) host …
Date: October 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
National Transportation Safety Board: Reauthorization Provides an Opportunity to Focus on Implementing Leading Management Practices and Addressing Human Capital and Training Center Issues (open access)

National Transportation Safety Board: Reauthorization Provides an Opportunity to Focus on Implementing Leading Management Practices and Addressing Human Capital and Training Center Issues

Testimony issued by the Government Accountability Office with an abstract that begins "The National Transportation Safety Board (NTSB), whose reauthorization is the subject of today's hearing, plays a vital role in advancing transportation safety by investigating accidents, determining their causes, issuing safety recommendations, and conducting safety studies. To support the agency's mission, NTSB's Training Center provides training to NTSB investigators and others. From 2006 through 2008, GAO made 21 recommendations to NTSB that address management, information technology (IT), accident investigation criteria, safety studies, and Training Center use. This testimony addresses NTSB's progress in implementing recommendations that it (1) follow leading management practices, (2) conduct aspects of its accident investigations and safety studies more efficiently, and (3) increase the use of its Training Center. This testimony is based on GAO's assessment from July 2009 to October 2009 of plans and procedures NTSB developed to address these recommendations. NTSB provided technical comments that GAO incorporated as appropriate."
Date: October 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Pension Benefit Guaranty Corporation: Workers and Retirees Experience Delays and Uncertainty when Underfunded Plans Are Terminated (open access)

Pension Benefit Guaranty Corporation: Workers and Retirees Experience Delays and Uncertainty when Underfunded Plans Are Terminated

Testimony issued by the Government Accountability Office with an abstract that begins "Under the single-employer insurance program, the Pension Benefit Guaranty Corporation (PBGC) may become the trustee of underfunded plans that are terminated and assume responsibility for paying benefits to participants as they become due, up to certain legal limits. From its inception in 1974 through the end of fiscal year 2008, PBGC has terminated and trusteed a total of 3,860 single-employer plans covering some 1.2 million workers and retirees. Since 2008, the economic downturn has brought a new influx of pension plan terminations to PBGC, and more are expected to follow. The committee asked GAO to discuss our recent work on PBGC. Specifically, this testimony describes: (1) PBGC's process for determining the amount of benefits to be paid; and (2) PBGC's recoupment process when the estimated benefit provided is too high and a retiree receives an overpayment that must be repaid. To address these objectives, GAO relied primarily on a recent report titled Pension Benefit Guaranty Corporation: More Strategic Approach Needed for Processing Complex Plans Prone to Delays and Overpayments (GAO-09-716, Aug. 2009). In that report, GAO made numerous recommendations. PBGC generally agreed and is taking steps to address …
Date: October 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Public Safety Officers' Benefits Program: Performance Measurement Would Strengthen Accountability and Enhance Awareness among Potential Claimants (open access)

Public Safety Officers' Benefits Program: Performance Measurement Would Strengthen Accountability and Enhance Awareness among Potential Claimants

A letter report issued by the Government Accountability Office with an abstract that begins "In 1976, Congress established the Public Safety Officers' Benefits (PSOB) program, which is administered by the Department of Justice (Justice) and provides lump-sum payments to eligible public safety officers and their survivors after a line-of-duty death or permanent and total disability. The program also provides educational benefits to an eligible officer's spouse and children. GAO was asked to determine (1) the extent to which claimants receive PSOB program benefits and how long the claims process takes, (2) any issues raised by state and local agencies and others who assist claimants in seeking benefits, and (3) the extent to which the PSOB program follows recognized government standards and guidelines for effective program management. To address these objectives, we reviewed PSOB claims that were opened during fiscal years 2006 to 2008 for all three types of claims, reviewed relevant agency documents, and interviewed PSOB program officials, representatives of advocacy organizations, and state and local officials in five selected states."
Date: October 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Public Transportation: Federal Project Approval Process Remains a Barrier to Greater Private Sector Role and DOT Could Enhance Efforts to Assist Project Sponsors (open access)

Public Transportation: Federal Project Approval Process Remains a Barrier to Greater Private Sector Role and DOT Could Enhance Efforts to Assist Project Sponsors

A letter report issued by the Government Accountability Office with an abstract that begins "As demand for transit and competition for available federal funding increases, transit project sponsors are increasingly looking to alternative approaches, such as public-private partnerships, to deliver and finance new, large-scale public transit projects more quickly and at reduced costs. GAO reviewed (1) the role of the private sector in U.S. public transit projects as compared to international projects; (2) the benefits and limitations of and barriers, if any, to greater private sector involvement in transit projects and how these barriers are addressed in the Department of Transportation's (DOT) pilot program; and (3) how project sponsors and DOT can protect the public interest when these approaches are used. GAO reviewed regulations, studies, and contracts and interviewed U.S., Canadian, and United Kingdom officials (identified by experts in the use of these approaches)."
Date: October 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
School Facilities: Physical Conditions in School Districts Receiving Impact Aid for Students Residing on Indian Lands (open access)

School Facilities: Physical Conditions in School Districts Receiving Impact Aid for Students Residing on Indian Lands

A letter report issued by the Government Accountability Office with an abstract that begins "State and local governments spend billions of dollars annually on the construction, renovation, and maintenance of public school facilities, yet concerns persist about the condition of some school facilities, particularly in school districts serving students residing on Indian lands. The Department of Education's (Education) Impact Aid Program provides funding to school districts that are adversely impacted by a lack of local revenue because of the presence of federal land, which is exempt from local property taxes. Impact Aid can be used for school expenses, such as facilities and teacher salaries. In response to concern about school facility conditions and concern that these conditions can affect student outcomes, GAO was asked to describe (1) the physical condition of schools in districts receiving Impact Aid because of students residing on Indian lands and (2) what is known about how school facilities affect student outcomes. GAO interviewed federal, state, and local officials; analyzed available independent school facility assessment data for three states; visited eight school districts that receive Impact Aid; and analyzed studies examining the relationship between school facilities and student outcomes. GAO is not making recommendations in this …
Date: October 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Warfighter Support: Actions Needed to Improve Visibility and Coordination of DOD's Counter-Improvised Explosive Device Efforts (open access)

Warfighter Support: Actions Needed to Improve Visibility and Coordination of DOD's Counter-Improvised Explosive Device Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "Prior to the Joint Improvised Explosive Device Defeat Organization's (JIEDDO) establishment in 2006, no single entity was responsible for coordinating the Department of Defense's (DOD) counter improvised explosive device (IED) efforts. JIEDDO was established to coordinate and focus all counter-IED efforts, including ongoing research and development, throughout DOD. This report, which is one in a series of congressionally mandated GAO reports related to JIEDDO's management and operations, assesses the extent to which 1) capability gaps were initially identified in DOD's effort to defeat IEDs and how these gaps and other factors led to the development of JIEDDO, 2) JIEDDO has maintained visibility over all counter-IED efforts, 3) JIEDDO has coordinated the transition of JIEDDO-funded initiatives to the military services, and 4) JIEDDO has developed criteria for the counter-IED training initiatives it will fund. To address these objectives, GAO reviewed and analyzed relevant documents and met with DOD and service officials."
Date: October 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Warfighter Support: Challenges Confronting DOD's Ability to Coordinate and Oversee Its Counter-Improvised Explosive Devices Efforts (open access)

Warfighter Support: Challenges Confronting DOD's Ability to Coordinate and Oversee Its Counter-Improvised Explosive Devices Efforts

Testimony issued by the Government Accountability Office with an abstract that begins "Improvised explosive devices (IED) are the number-one threat to troops in Iraq and Afghanistan, accounting for almost 40 percent of the attacks on coalition forces in Iraq. Although insurgents' use of IEDs in Iraq has begun to decline, in Afghanistan the number of IED incidents has significantly increased. The Joint IED Defeat Organization (JIEDDO) was created to lead, advocate, and coordinate all DOD efforts to defeat IEDs. Its primary role is to provide funding to the military services and DOD agencies to rapidly develop and field counter-IED solutions. Through fiscal year 2009, Congress has appropriated over $16 billion to JIEDDO. In addition, other DOD components, including the military services, have devoted at least $1.5 billion to the counter-IED effort--which does not include $22.7 billion for Mine Resistant Ambush Protected vehicles. This testimony is based on a report that GAO is issuing today as well as preliminary observations from ongoing work that GAO plans to report in early 2010. In the report being issued today, GAO is recommending that JIEDDO (1) improve its visibility of counter-IED efforts across DOD, (2) develop a complete plan to guide the transition of …
Date: October 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Crime Victims' Rights Act: Increasing Victim Awareness and Clarifying Applicability to the District of Columbia Will Improve Implementation of the Act (open access)

Crime Victims' Rights Act: Increasing Victim Awareness and Clarifying Applicability to the District of Columbia Will Improve Implementation of the Act

Testimony issued by the Government Accountability Office with an abstract that begins "On October 30, 2004, the Crime Victims' Rights Act (CVRA) was enacted, establishing eight rights for federal crime victims and two mechanisms to enforce those rights. The legislation also directed GAO to evaluate the implementation of the CVRA. To address this mandate, GAO reviewed, among other things: (1) efforts made to implement the CVRA, (2) mechanisms in place to ensure adherence to the CVRA, (3) key issues that have arisen in the interpretation of the CVRA by the federal courts, and (4) perspectives of criminal justice system participants on the CVRA. This testimony is based on GAO's December 2008 report on CVRA, where GAO reviewed guidance and conducted surveys and interviews with criminal justice system participants. GAO cannot generalize its crime victim survey results due to a low response rate. In September 2009, GAO obtained updated information on victim's efforts to enforce their rights."
Date: September 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Debt Management: Treasury Inflation Protected Securities Should Play a Heightened Role in Addressing Debt Management Challenges (open access)

Debt Management: Treasury Inflation Protected Securities Should Play a Heightened Role in Addressing Debt Management Challenges

A letter report issued by the Government Accountability Office with an abstract that begins "The 2008 financial market crisis and the economic recession led to a rapid and substantial increase in federal debt. This report, part of a line of work on debt management, was conducted under the Comptroller General's authority. It describes current debt management challenges and examines the role of a program that could benefit Treasury--Treasury Inflation Protected Securities (TIPS). GAO analyzed market data and interviewed experts as well as the two largest holders of Treasury securities in each of six sectors."
Date: September 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal Contracting: Observations on the Government's Contracting Data Systems (open access)

Federal Contracting: Observations on the Government's Contracting Data Systems

Testimony issued by the Government Accountability Office with an abstract that begins "The federal government relies heavily on contractors to carry out its missions, with fiscal year 2008 spending on contractor products and services of approximately $518 billion. Federal contracting data systems provide information on how these funds are being spent and how well the contractors are performing. GAO's testimony, which is based on prior reports, describes three governmentwide contracting data systems and the weaknesses GAO has identified with these systems."
Date: September 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Financial Regulation: Recent Crisis Reaffirms the Need to Overhaul the U.S. Regulatory System (open access)

Financial Regulation: Recent Crisis Reaffirms the Need to Overhaul the U.S. Regulatory System

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses issues relating to efforts to reform the regulatory structure of the financial system. In the midst of the worst economic crisis affecting financial markets globally in more than 75 years, federal officials have taken unprecedented steps to stem the unraveling of the financial services sector. While these actions aimed to provide relief in the short term, the severity of the crisis has shown clearly that in the long term, the current U.S. financial regulatory system was in need of significant reform. Our January 2009 report presented a framework for evaluating proposals to modernize the U.S. financial regulatory system, and work we have conducted since that report further underscores the urgent need for changes in the system. Given the importance of the U.S. financial sector to the domestic and international economies, in January 2009, we also added modernization of its outdated regulatory system as a new area to our list of high-risk areas of government operations because of the fragmented and outdated regulatory structure. We noted that modernizing the U.S. financial regulatory system will be a critical step to ensuring that the challenges of the 21st …
Date: September 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Ryan White CARE Act: Health Resources and Services Administration's Implementation of Certain Provisions Hampered by Lack of Timely and Accurate Information (open access)

Ryan White CARE Act: Health Resources and Services Administration's Implementation of Certain Provisions Hampered by Lack of Timely and Accurate Information

A letter report issued by the Government Accountability Office with an abstract that begins "Under the CARE Act, funds are made available to assist over 530,000 individuals affected by HIV/AIDS. Grantees directly provide services to individuals (clients) or arrange with service providers to do so. The Department of Health and Human Services's (HHS), Health Resources and Services Administration (HRSA), which administers CARE Act programs, is required to cancel balances of grants that are unobligated after one year and redistribute amounts to grantees in need. HRSA began to collect client-level data in 2009. Under the CARE Act, states and territories receive grants for AIDS Drug Assistance Programs (ADAP), which provide HIV/AIDS drugs. GAO was asked to examine elements of the CARE Act. In this report, we review: (1) HRSA's implementation of the unobligated balance provisions, (2) HRSA's actions to collect client-level data, and (3) the status of ADAP waiting lists. GAO reviewed reports and agency documents and interviewed federal officials, officials from 13 state and 5 local health departments chosen based on location and number of cases, and other individuals knowledgeable about HIV/AIDS."
Date: September 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Career and Technical Education: States Have Broad Flexibility in Implementing Perkins IV (open access)

Career and Technical Education: States Have Broad Flexibility in Implementing Perkins IV

A letter report issued by the Government Accountability Office with an abstract that begins "The Carl D. Perkins Career and Technical Education Act of 2006 (Perkins IV) supports career and technical education (CTE) in high schools and postsecondary institutions, such as community colleges. Perkins IV established student performance measures at the secondary and postsecondary levels for state agencies, such as state educational agencies, and local recipients, such as school districts, eligible to receive funds. GAO examined (1) how states have implemented the Perkins IV performance measures and what, if any, challenges they have faced in implementing the measures; (2) to what extent the Department of Education (Education) has ensured that states are implementing the new performance measures and supported states in their efforts; and (3) what Education knows about the effectiveness of CTE programs. To collect national-level data, GAO surveyed state CTE directors in the 50 states and District of Columbia between January and April 2009, and received responses from all states and the District of Columbia. To view survey results, click on http://redesign-www.gao.gov/special.pubs/gao-09-737sp/index.html. We provided a draft copy of this report to Education for comment. We received technical comments, which we incorporated into the draft where appropriate."
Date: July 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
English Language Learning: Diverse Federal and State Efforts to Support Adult English Language Learning Could Benefit from More Coordination (open access)

English Language Learning: Diverse Federal and State Efforts to Support Adult English Language Learning Could Benefit from More Coordination

A letter report issued by the Government Accountability Office with an abstract that begins "Millions of adults in the U.S. report that they speak limited English, and English language ability appears linked to multiple dimensions of adult life, such as civic participation and workforce participation and mobility. GAO examined (1) the trends in the need for and enrollment in federally funded adult English language programs, (2) the nature of federal support for adult English language learning, (3) ways in which states and local public providers have supported English language programs for adults, and (4) federal agencies' plans for research to identify effective approaches to adult English language learning. To conduct this work, GAO analyzed Census and enrollment data and conducted interviews with federal officials within the Departments of Education, Health and Human Services (HHS), and Labor and the National Institute for Literacy (NIFL); semistructured telephone interviews with state adult education officials in 12 states; site visits to 4 states; and reviews of relevant laws and literature."
Date: July 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Home Mortgage Interest Deduction: Despite Challenges Presented by Complex Tax Rules, IRS Could Enhance Enforcement and Guidance (open access)

Home Mortgage Interest Deduction: Despite Challenges Presented by Complex Tax Rules, IRS Could Enhance Enforcement and Guidance

A letter report issued by the Government Accountability Office with an abstract that begins "The home mortgage interest deduction is the third most expensive federal income tax expenditure, with the government expected to forgo about $80 billion of revenue for the deduction in 2009.1 Subject to various limitations, taxpayers may deduct interest on home-secured loans, such as mortgages, mortgage refinancings, and home equity loans, including those taken as lump sum amounts and home equity lines of credit. The rules that taxpayers must follow in determining the proper amount of mortgage interest to deduct can be complex. For example, there are limitations on the amount of debt for which interest can be deducted, special rules for refinancing, situations where alternative minimum tax (AMT) considerations apply, and rules on the deductibility of prepaid interest amounts called points. In general, complex tax rules increase the potential for noncompliance. Congress asked us to study the home mortgage interest deduction to determine if there are administrative issues that need to be addressed to improve taxpayer compliance and Internal Revenue Service (IRS) enforcement. For this report, we (1) provide information on how IRS detects taxpayers' noncompliance with the home mortgage interest deduction rules and what it …
Date: July 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Improper Payments: Significant Improvements Needed in DOD's Efforts to Address Improper Payment and Recovery Auditing Requirements (open access)

Improper Payments: Significant Improvements Needed in DOD's Efforts to Address Improper Payment and Recovery Auditing Requirements

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is required, as are other federal executive agencies, to report improper payment information under the Improper Payments Information Act of 2002 (IPIA) and recovery auditing information under section 831 of the National Defense Authorization Act for Fiscal Year 2002, commonly known as the Recovery Auditing Act. The DOD Office of Inspector General has previously reported deficiencies at DOD related to these acts and GAO's prior work on DOD's reporting of its fiscal year 2006 travel improper payments estimate also identified shortcomings. Because of these and other long-standing weaknesses, the subcommittee asked GAO to examine DOD's fiscal year 2007 improper payment and recovery audit reporting to determine whether adequate processes existed to address both statutory requirements. To complete this work, GAO reviewed DOD's annual reports, conducted site visits, and met with cognizant DOD officials."
Date: July 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Influenza Pandemic: Gaps in Pandemic Planning and Preparedness Need to Be Addressed (open access)

Influenza Pandemic: Gaps in Pandemic Planning and Preparedness Need to Be Addressed

Testimony issued by the Government Accountability Office with an abstract that begins "As the current H1N1 outbreak underscores, an influenza pandemic remains a real threat to our nation. Over the past 3 years, GAO conducted a body of work, consisting of 12 reports and 4 testimonies, to help the nation better prepare for a possible pandemic. In February 2009, GAO synthesized the results of most of this work and, in June 2009, GAO issued an additional report on agency accountability for protecting the federal workforce in the event of a pandemic. GAO's work points out that while a number of actions have been taken to plan for a pandemic, including developing a national strategy and implementation plan, many gaps in pandemic planning and preparedness still remain. This statement covers six thematic areas: (1) leadership, authority, and coordination; (2) detecting threats and managing risks; (3) planning, training, and exercising; (4) capacity to respond and recover; (5) information sharing and communication; and (6) performance and accountability."
Date: July 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library