2011 Lobbying Disclosure: Observations on Lobbyists' Compliance with Disclosure Requirements (open access)

2011 Lobbying Disclosure: Observations on Lobbyists' Compliance with Disclosure Requirements

A letter report issued by the Government Accountability Office with an abstract that begins "Most lobbyists were able to provide documentation to demonstrate compliance with disclosure requirements. This finding is similar to GAO’s results from prior reviews. There are no specific requirements for lobbyists to create or maintain documentation related to disclosure reports they file under the Lobbying Disclosure Act of 1995 as amended (LDA). Nonetheless, and similar to last year’s results, for two key elements of the reports (income and expenses), GAO estimates that lobbyists could provide documentation to support approximately 93 percent of the disclosure reports for the third and fourth quarters of 2010 and the first and second quarters of 2011. According to documentation lobbyists provided for income and expenses, GAO estimates that the amounts disclosed were properly reported and supported for 63 percent of the quarterly lobbying disclosure (LD-2) reports. For lobbyists and lobbying firms listed on the LD-2 report, an estimated 86 percent filed year-end 2010 or midyear 2011 reports of federal political campaign contributions (LD-203) reports as required. For LD-203 political contributions reports, GAO estimates that a minimum of 4 percent of all LD-203 reports omitted one or more reportable political contributions that were …
Date: March 30, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
2011 Tax Filing: IRS Dealt with Challenges to Date but Needs Additional Authority to Verify Compliance (open access)

2011 Tax Filing: IRS Dealt with Challenges to Date but Needs Additional Authority to Verify Compliance

A letter report issued by the Government Accountability Office with an abstract that begins "Every tax filing season is a large-scale undertaking during which the Internal Revenue Service (IRS) interacts with taxpayers by processing returns, issuing refunds, answering telephone calls, and providing other services, both face-to-face and on its Web site. As part of processing returns and before refunds are issued, IRS uses its statutory authority to automatically correct errors. This allows IRS to avoid costly and burdensome audits and taxpayers to be made aware of additional taxes owed before being required to pay interest and penalties. For the 2011 filing season, IRS is administering a number of complex tax law changes, including the Residential Energy Property Tax Credit and provisions enacted in December 2010 as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (commonly known as the tax extenders). Other changes for the 2011 filing season include paid preparer regulations and expanded efforts to provide refunds on debit cards. In 2011, for the first time, paid preparers must register with IRS. In the future, certain paid preparers will be subject to competency tests and continuing education requirements to be allowed to prepare tax …
Date: March 29, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
2011 Tax Filing: Processing Gains, but Taxpayer Assistance Could Be Enhanced by More Self-Service Tools (open access)

2011 Tax Filing: Processing Gains, but Taxpayer Assistance Could Be Enhanced by More Self-Service Tools

A letter report issued by the Government Accountability Office with an abstract that begins ""
Date: December 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
2012 Annual Report: Opportunities to Reduce Duplication, Overlap and Fragmentation, Achieve Savings, and Enhance Revenue (open access)

2012 Annual Report: Opportunities to Reduce Duplication, Overlap and Fragmentation, Achieve Savings, and Enhance Revenue

A letter report issued by the Government Accountability Office with an abstract that begins ""
Date: February 28, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
2012 Lobbying Disclosure: Observations on Lobbyists' Compliance with Disclosure Requirements (open access)

2012 Lobbying Disclosure: Observations on Lobbyists' Compliance with Disclosure Requirements

A letter report issued by the Government Accountability Office with an abstract that begins "Most lobbyists were able to provide documentation to demonstrate compliance with the disclosure requirements of the Lobbying Disclosure Act of 1995 (LDA), as amended by the Honest Leadership and Open Government Act of 2007 (HLOGA). For lobbying disclosure reports (LD-2), GAO estimates that"
Date: April 1, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
2012 Tax Filing: IRS Faces Challenges Providing Service to Taxpayers and Could Collect Balances Due More Effectively (open access)

2012 Tax Filing: IRS Faces Challenges Providing Service to Taxpayers and Could Collect Balances Due More Effectively

A letter report issued by the Government Accountability Office with an abstract that begins "While there have been efficiency gains and efforts to improve service, the Internal Revenue Service (IRS) faced challenges providing telephone service and responding to correspondence, continuing trends experienced in recent years. In 2012, 82 percent of individual taxpayers filed their returns electronically (e-filed), reducing IRS's processing costs. IRS also increased calls answered using automated service and added a variety of self service tools, which helped gain efficiencies. However, IRS's level of telephone service (the percentage of callers seeking live assistance who receive it) declined to 68 percent. In addition, of the 21 million pieces of paper correspondence IRS received, about 40 percent were considered overage (meaning that IRS did not respond within 45 days of receipt), an increase compared to last year. While IRS plans to continue to pursue efficiency gains, its strategy for future years does not specifically address how it plans to reverse these negative trends. Reversing the declines in telephone and correspondence services may require IRS to consider difficult tradeoffs, such as reassessing which phone calls IRS should answer with a live assistor and which it should not because automated services are available."
Date: December 18, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
2013 Annual Report: Actions Needed to Reduce Fragmentation, Overlap, and Duplication and Achieve Other Financial Benefits (open access)

2013 Annual Report: Actions Needed to Reduce Fragmentation, Overlap, and Duplication and Achieve Other Financial Benefits

A letter report issued by the Government Accountability Office with an abstract that begins ""
Date: April 9, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
2013 Sequestration: Agencies Reduced Some Services and Investments, While Taking Certain Actions to Mitigate Effects (open access)

2013 Sequestration: Agencies Reduced Some Services and Investments, While Taking Certain Actions to Mitigate Effects

A letter report issued by the Government Accountability Office with an abstract that begins "Fiscal year 2013 sequestration reduced or delayed some public services and disrupted some operations in the 23 federal agencies GAO reviewed, even though agencies took actions to minimize the effects. For example, agencies reported that sequestration reduced assistance for education, housing, and nutrition, as well as health and science research and development grants. Agencies also reported delaying investments such as information technology and facilities projects. Some federal services also experienced backlogs and delays as a result of personnel actions including limiting hiring and furloughing employees. However, many of the effects of sequestration could not be quantified or will not be known until future years, if at all, for a number of reasons including the timing of when funds are disbursed (such as grant cycles that start late in the fiscal year), challenges in isolating the effects from other factors, and the lack of currently available performance data for some programs. Moreover, congressional and agency actions mitigated some potential effects by shifting funds to higher priorities while deferring or reducing funding for lower priorities."
Date: March 6, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
2013 Tax Filing Season: IRS Needs to Do More to Address the Growing Imbalance between the Demand for Services and Resources (open access)

2013 Tax Filing Season: IRS Needs to Do More to Address the Growing Imbalance between the Demand for Services and Resources

A letter report issued by the Government Accountability Office with an abstract that begins "Despite efficiency gains from processing more tax returns electronically, adding website services, and shifting resources from enforcement, the Internal Revenue Service (IRS) was unable to keep up with demand for telephone and correspondence services. Access to IRS's telephone assistors remained at 68 percent from 2012. The percentage of overage paper correspondence (over 45 days old) increased to 47 percent from 40 percent in 2012. In the face of similar trends, last year GAO reported that a dramatic revision in IRS's taxpayer service strategy was needed and recommended IRS take steps to better balance demand for services with available resources. GAO acknowledged this may require IRS to consider difficult tradeoffs, such as limiting some services. In response, IRS has proposed eliminating or reducing some services for 2014 such as answering basic tax law questions only during the filing season. However, IRS officials told GAO the proposed cuts may not be sufficient to stop the deterioration in services. Until IRS develops a strategy, it risks not communicating expectations about the level of services it can provide based on the resources available. IRS could use the strategy to facilitate …
Date: December 18, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
2014 Annual Report: Additional Opportunities to Reduce Fragmentation, Overlap, and Duplication and Achieve Other Financial Benefits (open access)

2014 Annual Report: Additional Opportunities to Reduce Fragmentation, Overlap, and Duplication and Achieve Other Financial Benefits

A letter report issued by the Government Accountability Office with an abstract that begins ".fancybox-wrap{width:760px !important;} .fancybox-inner{width:740px !important;} .fancybox-skin{padding-left:0;} html,body{overflow-x:hidden !important;}"
Date: April 8, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
2020 Census: Additional Actions Could Strengthen Future Census Test Designs (open access)

2020 Census: Additional Actions Could Strengthen Future Census Test Designs

A letter report issued by the Government Accountability Office with an abstract that begins ""
Date: October 25, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
2020 Census: Additional Steps Are Needed to Build on Early Planning (open access)

2020 Census: Additional Steps Are Needed to Build on Early Planning

A letter report issued by the Government Accountability Office with an abstract that begins "The Census Bureau’s (Bureau) early planning and preparation efforts for the 2020 Census are consistent with most leading practices in each of the three management areas GAO reviewed. For example, with respect to its effort to transform its decennial organization, top Bureau leadership has been driving the transformation, and the agency has focused on a key set of principles as it begins to roll-out the strategy to staff. Furthermore, the Bureau has created a timeline to build momentum and show progress. At the same time, however, the amount of change-related activity the Bureau is considering as part of its reorganization of its decennial directorate may not be aligned with the resources the Bureau has allocated to plan, coordinate, and carry it out, and, as a result, the planned transformation efforts may not be sustainable or successful."
Date: May 17, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
2020 Census: Bureau Needs to Improve Scheduling Practices to Enhance Ability to Meet Address List Development Deadlines (open access)

2020 Census: Bureau Needs to Improve Scheduling Practices to Enhance Ability to Meet Address List Development Deadlines

A letter report issued by the Government Accountability Office with an abstract that begins "The Census Bureau (Bureau) is not producing reliable schedules for the two programs most relevant to building the Master Address File (MAF)--the 2020 Research and Testing program and the Geographic Support System Initiative."
Date: November 21, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
2020 Census: Initial Research Milestones Generally Met but Plans Needed to Mitigate Highest Risks (open access)

2020 Census: Initial Research Milestones Generally Met but Plans Needed to Mitigate Highest Risks

A letter report issued by the Government Accountability Office with an abstract that begins "According to U.S. Census Bureau (Bureau) officials, to inform timely design decisions, research on new methods to improve the cost effectiveness of the 2020 Census must be accomplished early enough in the decade to confirm their likely impact on both cost and quality. Three key efforts--(1) the use of the Internet as a response option, (2) a potential move towards targeted address canvassing, and (3) the possible use of administrative records to replace data collected during census field operations--present the Bureau with potential opportunities to reduce costs while maintaining quality. The Bureau's 2020 Research and Testing Program has 14 fiscal year 2012 projects focused on informing design decisions related to the three key efforts. Bureau officials are also aware that the changes they are testing come with many risks, and for each project the Bureau has identified a number of risks and prioritized them from high to low. However, the Bureau has not developed mitigation or contingency plans for these project risks. For example, there are several risks, including tight time frames and accurate cost information, without mitigation and contingency plans. Additionally, GAO found that the …
Date: November 7, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
2020 Census: Local Administrative Records and Their Use in the Challenge Program and Decennial (open access)

2020 Census: Local Administrative Records and Their Use in the Challenge Program and Decennial

A letter report issued by the Government Accountability Office with an abstract that begins "The Census Bureau (Bureau) issued significant changes to rules governing the records that communities use to challenge the Bureau's population estimates. Previously, the Bureau routinely accepted all challenges, largely without regard to the data sources cited or provided so long as they supported the calculations and covered the appropriate reporting periods. According to Bureau officials, these changes are based on research that shows that estimates based on some methods and records (e.g., births, deaths, and migration) are substantially more accurate than estimates based on others. Among other changes, the Bureau modified procedures so that challenges by subcounty governments to the Bureau's estimates of people living in housing units will no longer affect countylevel population estimates. Moving forward, any such challenge resulting in an increase in the estimate of a subcounty population will be offset by a downward revision to the population estimate of all other communities in the same county. Also, the Bureau plans to routinely review population challenges in light of each community's population growth trend.Corroborating data will be required for challenges inconsistent with the trend."
Date: February 21, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
2020 Census: Prioritized Information Technology Research and Testing Is Needed for Census Design Decisions (open access)

2020 Census: Prioritized Information Technology Research and Testing Is Needed for Census Design Decisions

A letter report issued by the Government Accountability Office with an abstract that begins "The Census Bureau (Bureau) has made progress in researching and testing information technology (IT) options for the 2020 Decennial Census, but several of the supporting projects lack schedules and plans, and it is uncertain whether they will be completed in time to inform the decision on the operational design for the 2020 census, planned for September 2015. Specifically, it has begun research on six IT-related projects, such as using the Internet for survey response and using employees' personal smartphones to collect census data. However, four of the projects lacked finalized schedules, and three lacked plans for gauging progress. Moreover, the two projects with completed schedules are not estimated to be completed until after the September 2015 design decision date (see figure)."
Date: April 3, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
2020 Census: Progress Report on the Census Bureau's Efforts to Contain Enumeration Costs (open access)

2020 Census: Progress Report on the Census Bureau's Efforts to Contain Enumeration Costs

Testimony issued by the Government Accountability Office with an abstract that begins "In preparing for the 2020 Census, the U.S. Census Bureau (Bureau) has launched several initiatives aimed at organizational transformation, some of which show particular promise. For example, the Bureau is attempting to develop Bureau-wide, or "enterprise," standards, guidance, or tools in areas such as risk management and information technology (IT) investment management to reduce duplicative efforts across the Bureau. Although the Bureau has made progress in these and other areas, if the Bureau is to transform itself to better control costs and deliver an accurate national headcount in 2020, several areas will require continued oversight: cost estimation, integrated long-term planning, and stakeholder involvement. For example, while the Bureau has made progress with long-term planning by implementing some elements of GAO's recommendation that it develop a road map for 2020 planning, it still needs to pull together remaining planning elements, such as milestones for decisions and estimates of cost, into its roadmap."
Date: September 11, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
2020 Census: Sustaining Current Reform Efforts Will Be Key to a More Cost-Effective Enumeration (open access)

2020 Census: Sustaining Current Reform Efforts Will Be Key to a More Cost-Effective Enumeration

Testimony issued by the Government Accountability Office with an abstract that begins "Overall, the U.S. Census Bureau’s (Bureau) planning efforts for 2020 are off to a good start, as the Bureau made noteworthy progress within each of the four lessons learned from the 2010 Census. Still, additional steps will be needed within each of the lessons learned in order to sustain those reforms."
Date: July 18, 2012
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
L.A. Courthouse: Initial Project Justification Is Outdated and Flawed (open access)

L.A. Courthouse: Initial Project Justification Is Outdated and Flawed

Testimony issued by the Government Accountability Office with an abstract that begins "Because of delays and cost increases, the General Services Administration (GSA) canceled the authorized 41-courtroom Los Angeles (L.A.), California, courthouse project in 2006. Since then, GSA and the judiciary have been slow to agree upon how to proceed with the project, for which about $366 million in appropriated funds remains available. In 2012, with the judiciary’s support, GSA issued a request for proposal for contractors to design and build a 24-courtoom, 32-chamber courthouse, which would be used in conjunction with 25 existing courtrooms in the Roybal Courthouse. However, this new plan will not address one of the principal justifications for the original project—that the L.A. Court be centralized at one site. Instead, it would increase the distance between the Roybal Courthouse and the planned second court location and the distance to the federal detention center from which prisoners must be transported."
Date: August 17, 2012
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Abandoned Mines: Information on the Number of Hardrock Mines, Cost of Cleanup, and Value of Financial Assurances (open access)

Abandoned Mines: Information on the Number of Hardrock Mines, Cost of Cleanup, and Value of Financial Assurances

Testimony issued by the Government Accountability Office with an abstract that begins "The General Mining Act of 1872 helped foster the development of the West by giving individuals exclusive rights to mine gold, silver, copper, and other hardrock minerals on federal land. However, miners often abandoned mines, leaving behind structures, safety hazards, and contaminated land and water. Four federal agencies--the Department of the Interior's Bureau of Land Management (BLM) and Office of Surface Mining Reclamation and Enforcement (OSM), the Department of Agriculture's Forest Service, and the Environmental Protection Agency (EPA)--fund the cleanup of some of these hardrock mine sites. From 2005 through 2009, GAO issued a number of reports and testimonies on various issues related to abandoned and current hardrock mining operations. This testimony summarizes some of the key findings of these reports and testimonies focusing on the (1) number of abandoned hardrock mines, (2) availability of information collected by federal agencies on general mining activities, (3) amount of funding spent by federal agencies on cleanup of abandoned mines, and (4) value of financial assurances for mining operations on federal land managed by BLM. In 2005, GAO recommended that BLM strengthen the management of its financial assurances, which BLM generally …
Date: July 14, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Abusive Tax Avoidance Transactions: IRS Needs Better Data to Inform Decisions about Transactions (open access)

Abusive Tax Avoidance Transactions: IRS Needs Better Data to Inform Decisions about Transactions

A letter report issued by the Government Accountability Office with an abstract that begins "Abusive tax avoidance transactions (ATAT) range from frivolous tax schemes to highly technical and abusive tax shelters marketed to taxpayers by promoters selling tax advice. ATATs threaten the U.S. tax system's integrity if honest taxpayers believe that others do not pay their fair share of taxes. GAO was asked to (1) describe what is known about trends in ATAT usage; (2) describe results of IRS's ATAT enforcement efforts; and (3) evaluate IRS's implementation of the ATAT provisions in the American Jobs Creation Act of 2004. Using criteria from the act, GAO analyzed statistics and other documents on trends and results and interviewed IRS and other tax experts."
Date: May 12, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Acceso al Idioma: Ciertos organismos pueden mejorar los servicios que prestan a las personas que tienen dominio insuficiente del ingles (Spanish Language Summary) (open access)

Acceso al Idioma: Ciertos organismos pueden mejorar los servicios que prestan a las personas que tienen dominio insuficiente del ingles (Spanish Language Summary)

A letter report issued by the Government Accountability Office with an abstract that begins "This is the Spanish language highlights associated with GAO-10-91. Executive Order 13166 (August 11, 2000) directs each federal agency to improve access to federal programs and services for persons with limited English proficiency (LEP). Using guidance issued by DOJ, agencies are generally required to develop recipient guidance and/or an LEP plan outlining steps for ensuring that LEP persons can access federal services and programs. As requested, GAO (1) determined which agencies have completed their recipient guidance and LEP plan, (2) assessed the extent to which the selected agencies have implemented the Executive Order consistent with DOJ's guidance, and (3) examined DOJ's and the three selected agencies' efforts to enhance collaboration. GAO analyzed the Executive Order and agencies' recipient guidance and plans posted on LEP.gov; selected the IRS, FEMA, and SBA for this review because of the amount and significance of their interaction with LEP persons; and reviewed documentation of agencies' collaborative efforts to provide access to federal services. (Spanish Language Summary)"
Date: April 26, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Accountability for U.S. Equipment Provided to Pakistani Security Forces in the Western Frontier Needs to Be Improved (open access)

Accountability for U.S. Equipment Provided to Pakistani Security Forces in the Western Frontier Needs to Be Improved

Correspondence issued by the Government Accountability Office with an abstract that begins "Al Qaeda, the Taliban, and other extremists have used safe havens along Pakistan's Western Frontier (border) region to attack Pakistani, Afghan, U.S., and coalition troops; plan and train for attacks against U.S. interests and the U.S. homeland; destabilize Pakistan, a nuclear-armed U.S. ally; and spread radical Islamic ideologies that threaten U.S. interests. A key U.S. national security objective is to disrupt, dismantle, and defeat al Qaeda and its violent extremist affiliates in Pakistan and to deny them a safe haven. Since 2002, the United States has provided over $18 billion in assistance and reimbursement to Pakistan including (1) reimbursements to the Pakistani government for costs incurred in direct support of U.S. counterterrorism operations; (2) security assistance such as grants to Pakistan for the acquisition of military equipment; and (3) development, economic, and humanitarian assistance. Since 2006, this assistance has included $1.5 billion to improve the counterterrorism and counterinsurgency capabilities of Pakistani security forces operating along the country's border with Afghanistan, including $400 million for the Pakistan Counterinsurgency Fund (PCF) and $700 million for the Pakistan Counterinsurgency Capabilities Fund (PCCF). The President has requested an additional $1.2 billion for …
Date: February 15, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
ACORN: Federal Funding and Monitoring [Reissued on June 17, 2011] (open access)

ACORN: Federal Funding and Monitoring [Reissued on June 17, 2011]

A letter report issued by the Government Accountability Office with an abstract that begins "The Association of Community Organizations for Reform Now (ACORN) was established in 1970 to advocate for low-income families. Allegations of voter registration fraud and videotapes of questionable behavior by ACORN employees raised concerns about ACORN, and Congress passed fiscal year 2010 laws prohibiting federal funds from being awarded to ACORN and ACORN related organizations. GAO was asked to report on these organizations, including (1) how much federal funding was awarded to them for fiscal years 2005 through 2009 and the purpose of the funding, (2) the extent to which federal agencies' monitoring of these awards detected issues identified by audits, (3) the nature and results of any federal investigations or prosecutions conducted of these organizations from fiscal years 2005 through 2009, and (4) how federal agencies implemented provisions prohibiting the award of funds. Among other things, GAO identified awards to ACORN or potentially related organizations by 31 federal agencies and audits of such awards; documentation of related investigations and cases; and actions to implement funding restrictions by the 27 agencies in our review subject to them."
Date: June 14, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library