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Afghanistan: Politics, Elections, and Government Performance

Description: This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai, to address corruption within the Afghan government. The report also includes discussion of election fraud and corruption in Afghanistan.
Date: December 12, 2011
Creator: Katzman, Kenneth
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Cash Versus Accrual Basis of Accounting: An Introduction

Description: This report introduces the difference between cash and accrual methods by providing an overview of concepts and theories that underlie these accounting methods. It then explores these concepts through the business cycle of a fictitious small business and how the basis of accounting would affect the financial condition of the business.
Date: December 12, 2014
Creator: Gnanarajah, Raj
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Clean Water Act Section 401: Background and Issues

Description: Under the Clean Water Act (CWA), an applicant for a federal license or permit to conduct any activity that may result in a discharge to waters of the United States must provide the federal agency with a Section 401 certification. This report discusses the certification, which provides states with two distinct powers: one, the power indirectly to deny federal permits or licenses by withholding certification; and two, the power to impose conditions upon federal permits by placing limitations on … more
Date: December 12, 2012
Creator: Copeland, Claudia
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Department of Homeland Security: DHS's Efforts to Improve Employee Morale and Fill Senior Leadership Vacancies

Description: Testimony issued by the Government Accountability Office with an abstract that begins "In September 2012, GAO reported that Department of Homeland Security (DHS) employees identified having lower average morale than the average for the rest of the federal government, but morale varied across components. Specifically, GAO found that, according to the Office of Personnel Management's 2011 Federal Employee Viewpoint Survey (FEVS), DHS employees had 4.5 percentage points lower job satisfaction and … more
Date: December 12, 2013
Creator: United States. Government Accountability Office.
open access

DISH Network Complied with the Court-Appointed Special Master's Examination of Its Compliance with the Section 119 Statutory License

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "GAO found that DISH complied with the Special Master's examination. DISH provided the Special Master with information on its subscribers and royalty payments, and cooperated on a survey of all major network-affiliated broadcast stations nationwide. Since our March 23, 2012, report, the Special Master issued a report noting that there was no substantial evidence of improprieties by DISH regarding the Sect… more
Date: December 12, 2012
Creator: United States. Government Accountability Office.
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DOD Financial Management: Actions Needed to Address Deficiencies in Controls over Army Active Duty Military Payroll

Description: A letter report issued by the Government Accountability Office with an abstract that begins "GAO identified deficiencies in the design of key control procedures relied on by the Army and the Defense Finance and Accounting Service-Indianapolis (DFAS-IN) to detect errors in payroll disbursements to active duty Army military personnel. Specifically, GAO found that the Army's procedures for reviewing Unit Commander Finance Reports (UCFR) do not (1) provide for monitoring of required UCFR reviews to… more
Date: December 12, 2012
Creator: United States. Government Accountability Office.
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Drug Offenses: Maximum Fines and Terms of Imprisonment for Violation of the Federal Controlled Substances Act and Related Laws

Description: This is a chart of the maximum fines and terms of imprisonment that may be imposed as a consequence of conviction for violation of the federal Controlled Substances Act (CSA) and other drug supply and drug demand related laws. It lists the penalties for: heroin, cocaine, crack, PCP, LSD, marihuana (marijuana), amphetamine, methamphetamine, listed (precursor) chemicals, paraphernalia, date rape drugs, rave drugs, designer drugs, ecstasy, drug kingpins, as well as the other substances including n… more
Date: December 12, 2011
Creator: Yeh, Brian T.
open access

EPA Regulations: Too Much, Too Little, or On Track?

Description: This report provides background information on Environmental Protection Agency (EPA) regulatory activity during the Obama Administration to help address these issues. It examines major or controversial regulatory actions taken by or under development at EPA since January 2009, providing details on the regulatory action itself, presenting an estimated timeline for completion of the rule (including identification of related court or statutory deadlines), and, in general, providing EPA's estimates… more
Date: December 12, 2013
Creator: McCarthy, James E. & Copeland, Claudia
open access

Federal Contracting: Slow Start to Implementation of Justifications for 8(a) Sole-Source Contracts

Description: A letter report issued by the Government Accountability Office with an abstract that begins "The National Defense Authorization Act (NDAA) for Fiscal Year 2010 required that the Federal Acquisition Regulation (FAR) be amended within 180 days after enactment to require justifications for 8(a) sole-source contracts over $20 million. These justifications bring more attention to large 8(a) sole source contracts. The FAR Council, which updates the FAR, missed this mandatory deadline by almost 325 da… more
Date: December 12, 2012
Creator: United States. Government Accountability Office.
open access

Financial Audit: Bureau of the Fiscal Service's Fiscal Years 2013 and 2012 Schedules of Federal Debt

Description: A letter report issued by the Government Accountability Office with an abstract that begins "In GAO's opinion, the Bureau of the Fiscal Service's (Fiscal Service) Schedules of Federal Debt for fiscal years 2013 and 2012 were fairly presented in all material respects, and although information systems controls could be improved, Fiscal Service maintained, in all material respects, effective internal control over financial reporting relevant to the Schedule of Federal Debt as of September 30, 2013… more
Date: December 12, 2013
Creator: United States. Government Accountability Office.
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Financial Audit: IRS's Fiscal Years 2013 and 2012 Financial Statements

Description: A letter report issued by the Government Accountability Office with an abstract that begins "In GAO’s opinion, the Internal Revenue Service’s (IRS) fiscal years 2013 and 2012 financial statements are fairly presented in all material respects. However, in GAO’s opinion, IRS did not maintain effective internal control over financial reporting as of September 30, 2013, because of a continuing material weakness in internal control over unpaid tax assessments. GAO’s tests of IRS’s compliance with se… more
Date: December 12, 2013
Creator: United States. Government Accountability Office.
open access

Hardrock Mining: BLM Needs to Revise Its Systems for Assessing the Adequacy of Financial Assurances

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "Based on data reviewed from BLM's Bond Review Report, mine operators had provided financial assurances valued at approximately $1.5 billion to guarantee reclamation costs for 1,365 hardrock operations on federal land managed by BLM. We determined that 57 hardrock operations had inadequate financial assurances--amounting to about $24 million less than needed to fully cover estimated reclamation costs. Nev… more
Date: December 12, 2011
Creator: United States. Government Accountability Office.
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Higher Education: A Small Percentage of Families Save in 529 Plans

Description: A letter report issued by the Government Accountability Office with an abstract that begins "A small percentage of U.S. families saved in 529 plans in 2010, and those who did tended to be wealthier than others. According to the Survey of Consumer Finances (SCF), less than 3 percent of families saved in a 529 plan or Coverdell Education Savings Account (Coverdell)--a similar but less often used college savings vehicle also included in the SCF. While the economic downturn may have reduced income … more
Date: December 12, 2012
Creator: United States. Government Accountability Office.
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International Food Assistance: U.S. Nonemergency Food Aid Programs Have Similar Objectives but Some Planning Helps Limit Overlap

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "USAID and USDA share broad objectives for nonemergency food aid programs; however, the agencies have established some planning processes to limit overlap in these programs. For example, both USAID and USDA have objectives that address financial services, infrastructure, agricultural productivity, agribusiness development, and child and maternal nutrition needs in food insecure countries. Some of these sh… more
Date: December 12, 2012
Creator: United States. Government Accountability Office.
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IT Dashboard: Agencies Are Managing Investment Risk, but Related Ratings Need to Be More Accurate and Available

Description: A letter report issued by the Government Accountability Office with an abstract that begins "As of August 2013, the Chief Information Officers (CIO) at the eight selected agencies rated 198 of their 244 major information technology (IT) investments listed on the Federal IT Dashboard (Dashboard) as low risk or moderately low risk, 41 as medium risk, and 5 as high risk or moderately high risk. However, the total number of investments reported by these agencies has varied over time, which impacts … more
Date: December 12, 2013
Creator: United States. Government Accountability Office.
open access

Keystone XL Pipeline Project: Key Issues

Description: This report describes the Keystone XL pipeline proposal and the process required for federal approval. It summarizes key arguments for and against the pipeline put forth by the pipeline's developers, federal agencies, environmental groups, and other stakeholders. The report discusses potential consistency challenges faced by the State Department in reviewing the pipeline application given its recent prior approvals of similar pipeline projects. Finally, the report reviews the constitutional bas… more
Date: December 12, 2011
Creator: Parfomak, Paul W.; Nerurkar, Neelesh; Luther, Linda & Vann, Adam
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Medicaid: Enrollment and Expenditures for Qualified Individual and Transitional Medical Assistance Programs

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "The QI program enrolled about 426,000 individuals nationwide in 2009--the most recent year for which comprehensive enrollment data were available--with expenditures of about $431 million. While QI enrollment increased 30 percent from fiscal year 2006 to fiscal year 2009, program expenditures increased at a slightly faster rate, rising 39 percent during this time. On average, one quarter of individuals po… more
Date: December 12, 2012
Creator: United States. Government Accountability Office.
open access

Noncitizen Eligibility for Federal Public Assistance: Policy Overview

Description: This report discusses the extent to which residents of the United States who are not U.S. citizens should be eligible for federally-funded public aid. This issue meets at the intersection of two major policy areas: immigration policy and welfare policy. This report deals with the four major federal means-tested benefit programs: the Supplemental Nutrition Assistance Program (SNAP, formerly food stamps), the Supplemental Security Income (SSI) program, Temporary Assistance for Needy Families (TAN… more
Date: December 12, 2016
Creator: Siskin, Alison
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