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Information Resource Management Internal Control Issues (open access)

Information Resource Management Internal Control Issues

Correspondence issued by the Government Accountability Office with an abstract that begins "In a recently completed report for Congress, we evaluated how the U.S. Department of Agriculture's (USDA) Rural Housing Service (RHS) makes eligibility determinations for its rural housing programs. As part of that review, we used 2000 census data to determine the populations of the rural areas that received RHS housing program loans and grants. We obtained information on the RHS loans and grants provided to communities, from October 1998 through April 2004, from databases maintained by USDA's Information Resource Management (IRM) in St. Louis, Missouri. As with any system, the accuracy of the data and the process used for entry affects reliability and usefulness for management and reporting purposes. During our review, we identified several issues that raised concerns about the accuracy of the information in the IRM databases. For example, while we originally intended to geocode (that is, match) 5 years of the national RHS housing loan and grant portfolio to specific communities, the time needed to ensure the reliability of the data required us to limit much of our analysis to five states (Arizona, California, Maryland, Massachusetts, and Ohio). This report is a follow-up on our …
Date: March 10, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Aviation Infrastructure: Feasibility of Using Alternate Means to Satisfy Requirements of Alaska National Airspace System Interfacility Communications System (ANICS) Phase II (open access)

Aviation Infrastructure: Feasibility of Using Alternate Means to Satisfy Requirements of Alaska National Airspace System Interfacility Communications System (ANICS) Phase II

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Federal Aviation Administration's (FAA) report to Congress recommending that it award a contract to an alternate contractor for the development of its Alaska National Airspace System Interfacility Communications System, focusing on whether the findings were properly supported. FAA's report compared the alternate contractor's costs to the costs of two other commercial telecommunications providers."
Date: September 6, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
United Nations: Lessons Learned from Oil for Food Program Indicate the Need to Strengthen UN Internal Controls and Oversight Activities (open access)

United Nations: Lessons Learned from Oil for Food Program Indicate the Need to Strengthen UN Internal Controls and Oversight Activities

A letter report issued by the Government Accountability Office with an abstract that begins "In 1996, the United Nations (UN) Security Council and Iraq began the Oil for Food program to address Iraq's humanitarian situation after sanctions were imposed in 1990. More than $67 billion in oil revenue was obtained through the program, with $31 billion in humanitarian assistance delivered to Iraq. The 2005 Defense Authorization Act mandated that GAO review the Oil for Food program. GAO reviewed how the UN adhered to five key internal control standards in its stewardship of the program. GAO assessed (1) the program's control environment and (2) key elements of the other internal control standards. GAO also reported on the UN Compensation Commission's progress in paying reparations from Iraq's invasion of Kuwait."
Date: April 25, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Renewable Energy: Increased Geothermal Development Will Depend on Overcoming Many Challenges (open access)

Renewable Energy: Increased Geothermal Development Will Depend on Overcoming Many Challenges

A letter report issued by the Government Accountability Office with an abstract that begins "The Energy Policy Act of 2005 (Act) contains provisions that address a variety of challenges that face the geothermal industry, including the high risk and uncertainty of developing geothermal power plants, lack of sufficient transmission capacity, and delays in federal leasing. Among the provisions are means to simplify federal royalties on geothermal resources while overall collecting the same level of royalty revenue. The Act also changes how these royalties are to be shared with local governments (disbursements). This report describes: (1) the current extent of and potential for geothermal development; (2) challenges faced by developers of geothermal resources; (3) federal, state, and local government actions to address these challenges; and (4) how provisions of the Act are likely to affect federal geothermal royalty disbursement and collections."
Date: May 24, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
VA Education Benefits: Actions Taken, but Outreach and Oversight Could Be Improved (open access)

VA Education Benefits: Actions Taken, but Outreach and Oversight Could Be Improved

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Department of Veterans Affairs (VA) provided $9 billion in education benefits to service-members and veterans in fiscal year 2010, mostly through the new Post-9/11 GI Bill. In providing education benefits, VA relies on State Approving Agencies (SAA) to approve schools; and on schools to report students' enrollment status. GAO was asked to determine: (1) what is known about the effectiveness of outreach to and support for individuals applying for VA education benefits, particularly those with disabilities; (2) the role of school officials and challenges they face in their role; and (3) how VA monitors and oversees states' and schools' implementation of these benefits. GAO reviewed VA reports and plans, conducted a nationally representative survey of school officials, interviewed VA and state officials in four states, and reviewed recent statutory changes to the Post-9/11 GI Bill."
Date: February 28, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Clean Coal Technology: Status of Projects and Sales of Demonstrated Technology (open access)

Clean Coal Technology: Status of Projects and Sales of Demonstrated Technology

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Energy's (DOE) Clean Coal Technology Demonstration Program, focusing on the: (1) status of 13 Clean Coal Technology projects that preliminary information indicated could have over $1 million in unspent funds; and (2) extent to which DOE's participants in completed projects have sold demonstrated Clean Coal technologies to coal users."
Date: March 9, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Department of Health and Human Services: Amounts Charged to the Department for Events Attended by the President (open access)

Department of Health and Human Services: Amounts Charged to the Department for Events Attended by the President

Correspondence issued by the General Accounting Office with an abstract that begins "GAO, answering a request from the House Committee on Ways and Means, compiled information concerning amounts charged by the White House for Department of Health and Human Services (HHS) events attended by President George W. Bush and charged to any department within HHS."
Date: June 9, 2003
Creator: United States. General Accounting Office.
Object Type: Text
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
Social Security Administration: Compliance With Presidential Directive to Reduce Management-to-Staff Ratio (open access)

Social Security Administration: Compliance With Presidential Directive to Reduce Management-to-Staff Ratio

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Social Security Administration's (SSA) efforts to implement a National Performance Review (NPR) recommendation to reduce its management-to-staff ratio, focusing on the: (1) progress SSA has made to date in achieving the directive to reduce its management-to-staff ratio, particularly for staff graded GS-12 and above; and (2) steps SSA has taken to reduce the number of supervisory positions."
Date: January 22, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Computer Security: Reported Appropriations and Obligations for Four Major Initiatives (open access)

Computer Security: Reported Appropriations and Obligations for Four Major Initiatives

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on fiscal years 1998 through 2000 appropriations and obligations for four major computer security initiatives, including: (1) the Federal Bureau of Investigation's National Infrastructure Protection Center (NIPC); (2) the Department of Defense's (DOD) Joint Task Force on Computer Network Defense (JTF-CND); (3) the General Services Administration's (GSA) Federal Computer Incident Response Capability (FedCIRC); and (4) GSA's Federal Intrusion Detection Network (FIDNet)."
Date: February 28, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Investment Management: IRS Has a Strong Oversight Process but Needs to Improve How It Continues Funding Ongoing Investments (open access)

Investment Management: IRS Has a Strong Oversight Process but Needs to Improve How It Continues Funding Ongoing Investments

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) relies extensively on information technology (IT) to carry out its mission. For fiscal year 2012, IRS requested about $2.67 billion for IT. Given the size and significance of these investments, GAO was asked to evaluate IRS's capabilities for managing its IT investments. To address this objective, GAO reviewed IRS policies and procedures and assessed them using GAO's IT investment management (ITIM) framework and associated methodology, focusing on the framework's stage relevant to building a foundation for investment management (Stage 2). GAO also interviewed officials responsible for IRS's investment management process."
Date: July 20, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal Reserve Banks: Areas for Improvement in Information Security Controls (open access)

Federal Reserve Banks: Areas for Improvement in Information Security Controls

Correspondence issued by the Government Accountability Office with an abstract that begins "In connection with fulfilling our requirement to audit the financial statements of the U.S. government, we audited and reported on the Schedules of Federal Debt Managed by the Bureau of the Public Debt (BPD) for the fiscal years ended September 30, 2007 and 2006. As part of these audits, we performed a review of the general and application information security controls over key financial systems maintained and operated by the Federal Reserve Banks (FRBs) on behalf of the Department of the Treasury's BPD relevant to the Schedule of Federal Debt. In our audit report on the Schedules of Federal Debt for the fiscal years ended September 30, 2007 and 2006, we concluded that BPD maintained, in all material respects, effective internal control relevant to the Schedule of Federal Debt related to financial reporting and compliance with applicable laws and regulations as of September 30, 2007, that provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the Schedule of Federal Debt would be prevented or detected on a timely basis. However, we found matters involving information security controls that we do not consider to be significant …
Date: June 16, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Financial Audit: IRS's Fiscal Years 2008 and 2007 Financial Statements (open access)

Financial Audit: IRS's Fiscal Years 2008 and 2007 Financial Statements

A letter report issued by the Government Accountability Office with an abstract that begins "Because of the significance of Internal Revenue Service (IRS) collections to overall federal receipts and, in turn, to the consolidated financial statements of the U.S. government, which GAO is required to audit, and Congress's interest in financial management at IRS, GAO audits IRS's financial statements annually to determine whether (1) the financial statements are fairly stated, and (2) IRS management maintained effective internal control. GAO also tests IRS's compliance with selected provisions of significant laws and regulations and its financial systems' compliance with the Federal Financial Management Improvement Act of 1996 (FFMIA)."
Date: November 10, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Diesel Pollution: Fragmented Federal Programs That Reduce Mobile Source Emissions Could Be Improved (open access)

Diesel Pollution: Fragmented Federal Programs That Reduce Mobile Source Emissions Could Be Improved

A letter report issued by the Government Accountability Office with an abstract that begins "Federal grant and loan funding for activities that reduce mobile source diesel emissions is fragmented across 14 programs at the Department of Energy (DOE), the Department of Transportation (DOT), and the Environmental Protection Agency (EPA). From fiscal years 2007 through 2011, the programs obligated at least $1.4 billion for activities that have the effect of reducing mobile source diesel emissions. The programs have varying goals and purposes; nevertheless, each program allows or requires a portion of its funding to support activities that reduce mobile source diesel emissions, such as replacing fleets of older diesel trucks or school buses with natural gas vehicles. In addition, each of the 14 programs overlaps with at least one other program in the specific activities they fund, the program goals, or the eligible recipients of funding. GAO also identified several instances of duplication where more than one program provided grant funding to the same recipient for the same type of activities. However, GAO was unable to determine whether unnecessary duplication exists because of limited information on program administrative costs, among other things. GAO did not find any gaps among the programs, …
Date: February 7, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: Assessments of Selected Major Weapon Programs (open access)

Defense Acquisitions: Assessments of Selected Major Weapon Programs

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is embarking on a number of efforts to enhance warfighting and the way the department conducts business. Major investments are being made to develop improved weapon systems to combat various threats to U.S. security. While the weapons that DOD ultimately develops have no rival in superiority, weapon systems acquisition remains a long-standing high-risk area. GAO's reviews over the past 30 years have found consistent problems with weapon acquisitions such as cost increases, schedule delays, and performance shortfalls. In addition, DOD faces several budgetary challenges that underscore the need to deliver its new major weapon programs within estimated costs and to obtain the most from those investments. DOD can help resolve these problems by using a more knowledge-based approach for developing new weapons. This report provides congressional and DOD decision makers with an independent, knowledge-based assessment of selected defense programs that identifies potential risks and needed actions when a program's projected attainment of knowledge diverges from the best practice. It can also highlight those programs that employ practices worthy of emulation by other programs. GAO plans to update and issue this report …
Date: March 31, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Fisheries Management: Alleged Misconduct of Members and Staff of the Western Pacific Fishery Management Council (open access)

Fisheries Management: Alleged Misconduct of Members and Staff of the Western Pacific Fishery Management Council

Correspondence issued by the Government Accountability Office with an abstract that begins "In recent years, several Hawaii-based conservation advocacy organizations and others have raised a variety of concerns about the conduct of members and staff of the Western Pacific Fishery Management Council (Western Pacific Council) related to lobbying and conflicts of interest, among other things. The Western Pacific Council is one of eight regional fishery management councils established by the Magnuson-Stevens Fishery Conservation and Management Act (Magnuson-Stevens Act). The council is responsible for developing management plans for fisheries in federal waters off Hawaii, American Samoa, Guam, the Northern Mariana Islands, and other U.S. Pacific islands. The council has 13 voting members--including 5 designated state and federal fishery managers and 8 members of the public with expertise in commercial and recreational fishing and marine conservation who are appointed by the Secretary of Commerce. The council employs an executive director with a staff of 13 to assist in the performance of its functions. An attorney from the National Oceanic and Atmospheric Administration (NOAA), an agency within the Department of Commerce, advises the council on regulatory and procedural matters and attends all council meetings. The Western Pacific Council currently finances all of its …
Date: May 20, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Mental Health and Substance Use: Employers' Insurance Coverage Maintained or Enhanced Since Parity Act, but Effect of Coverage on Enrollees Varied (open access)

Mental Health and Substance Use: Employers' Insurance Coverage Maintained or Enhanced Since Parity Act, but Effect of Coverage on Enrollees Varied

A letter report issued by the Government Accountability Office with an abstract that begins "The Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA) requires that employers who offer health insurance coverage for mental health conditions and substance use disorders (MH/SU) provide coverage that is no more restrictive than that offered for medical and surgical conditions. Employers were required to comply with the law for coverage that began on or after October 3, 2009. The Department of Labor (DOL), the Department of Health and Human Services (HHS), and the Department of the Treasury share oversight for MHPAEA. MHPAEA also requires GAO to examine trends in health insurance coverage of MH/SU. This report describes (1) the extent to which employers cover MH/SU through private health insurance plans, and how this coverage has changed since 2008; and (2) what is known about the effect of health insurance coverage for MH/SU on enrollees' health care expenditures; access to, or use of, MH/SU services; and health status. GAO surveyed a random sample of employers about their MH/SU coverage for the most current plan year and for 2008. GAO received usable responses from 168 employers--a 24 percent response rate. …
Date: November 30, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information on Recent Default and Foreclosure Trends for Home Mortgages and Associated Economic and Market Developments (open access)

Information on Recent Default and Foreclosure Trends for Home Mortgages and Associated Economic and Market Developments

Correspondence issued by the Government Accountability Office with an abstract that begins "Substantial growth in the mortgage market in recent years has helped many Americans become homeowners. However, as of the latest quarterly data available, June 2007, more than 1 million mortgages were in default or foreclosure, an increase of 50 percent compared with June 2005. Defaults and foreclosures on home mortgages can impose significant costs on borrowers, lenders, mortgage investors, and neighborhoods. Additionally, recent increases in defaults and foreclosures have contributed to concern and increased volatility in certain U.S. and global financial markets. These developments have raised questions about the extent and causes of problems in the mortgage market. To provide some insights on these issues, Congress asked GAO to analyze (1) the scope and magnitude of recent default and foreclosure trends, and how these trends compare with historical values, and (2) developments in economic conditions and the primary and secondary mortgage markets associated with these trends."
Date: October 16, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
DOE Contracting: Improved Program Management Could Help Achieve Small Business Goal (open access)

DOE Contracting: Improved Program Management Could Help Achieve Small Business Goal

A letter report issued by the Government Accountability Office with an abstract that begins "Federal policy requires that small businesses receive the maximum practicable opportunity for providing goods and services to federal agencies through prime contracts--direct contracts between the government and a contractor. The Department of Energy (DOE) buys more than $20 billion in goods and services annually. GAO was asked to (1) discuss DOE's key efforts to increase small business prime contracting opportunities and (2) identify the management challenges DOE faces in improving its small business prime contracting performance. In addition to these objectives GAO is providing information on the management of small business programs by other federal agencies that either share certain characteristics with DOE's largest program offices or that have components that share certain characteristics with these offices."
Date: April 7, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Southwest Border: More Timely Border Patrol Access and Training Could Improve Security Operations and Natural Resource Protection on Federal Lands (open access)

Southwest Border: More Timely Border Patrol Access and Training Could Improve Security Operations and Natural Resource Protection on Federal Lands

A letter report issued by the Government Accountability Office with an abstract that begins "Over the last 5 years, Border Patrol has nearly doubled the number of its agents on patrol, constructed hundreds of miles of border fence, and installed surveillance equipment on and near lands managed by the Departments of the Interior and Agriculture along the southwestern border. In so doing, the agency has had to comply with federal land management laws, and some have expressed concern that these laws may limit agents' abilities to detect and apprehend undocumented aliens. GAO was asked to examine (1) key land management laws Border Patrol operates under and how it and land management agencies coordinate their responsibilities under these laws; (2) how Border Patrol operations are affected by these laws; and (3) the extent to which land management agencies collect and use data related to the environmental effects of illegal activities, such as human trafficking and drug smuggling. GAO reviewed key land management laws, interviewed agents-in-charge at 26 Border Patrol stations responsible for patrolling federal southwest borderlands, and interviewed managers of these lands."
Date: October 19, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Purchase Cards: Control Weaknesses Leave DHS Highly Vulnerable to Fraudulent, Improper, and Abusive Activity (open access)

Purchase Cards: Control Weaknesses Leave DHS Highly Vulnerable to Fraudulent, Improper, and Abusive Activity

A letter report issued by the Government Accountability Office with an abstract that begins "In the wake of the 2005 hurricanes in the Gulf Region, GAO and the Department of Homeland Security Office of Inspector General (DHS OIG) initiated a number of audits and investigations addressing the federal government's response to those events. On July 19, 2006, GAO testified on the results of its purchase card work. This report summarizes the testimony and provides recommendations. Department of Homeland Security (DHS) cardholders made thousands of transactions related to hurricane relief operations. GAO analyzed transactions between June and November of 2005 to determine if (1) DHS's control environment and management of purchase card usage were effective; (2) DHS's key internal control activities operated effectively and provided reasonable assurance that purchase cards were used appropriately; and (3) potentially fraudulent, improper, and abusive purchase card activity existed at DHS."
Date: September 28, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Internet: Federal Web-based Complaint Handling (open access)

Internet: Federal Web-based Complaint Handling

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the use of the Internet to facilitate the submission and resolution of federal customer complaints, focusing on the: (1) type and extent of web-based complaint mechanisms provided by 32 federal agencies which handle 90 percent of the federal government's contact with the public; and (2) status of two federal efforts to develop central Internet-based gateways: www.consumer.gov and FirstGov."
Date: July 7, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Firearms Trafficking: U.S. Efforts to Combat Arms Trafficking to Mexico Face Planning and Coordination Challenges (open access)

Firearms Trafficking: U.S. Efforts to Combat Arms Trafficking to Mexico Face Planning and Coordination Challenges

A letter report issued by the Government Accountability Office with an abstract that begins "In recent years, violence along the U.S.-Mexico border has escalated dramatically, due largely to the Mexican government's efforts to disrupt Mexican drug trafficking organizations (DTO). U.S. officials note the violence associated with Mexican DTOs poses a serious challenge for U.S. law enforcement, threatening citizens on both sides of the border, and U.S. and Mexican law enforcement officials generally agree many of the firearms used to perpetrate crimes in Mexico are illicitly trafficked from the United States across the Southwest border. GAO was asked to examine (1) data on the types, sources, and users of these firearms; (2) key challenges confronting U.S. government efforts to combat illicit sales of firearms in the United States and stem the flow of them into Mexico; (3) challenges faced by U.S. agencies collaborating with Mexican authorities to combat the problem of illicit arms; and (4) the U.S. government's strategy for addressing the issue. GAO analyzed program information and firearms data and met with U.S. and Mexican officials on both sides of the border."
Date: June 18, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Nuclear Nonproliferation: Additional Actions Needed to Improve Security of Radiological Sources at U.S. Medical Facilities (open access)

Nuclear Nonproliferation: Additional Actions Needed to Improve Security of Radiological Sources at U.S. Medical Facilities

A letter report issued by the Government Accountability Office with an abstract that begins ""
Date: September 10, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library