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Management Report: Opportunities for Improvements in the Congressional Award Foundation's Internal Controls and Accounting Procedures

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "In May 2011, we issued our opinion on the fiscal years 2010 and 2009 financial statements of the Congressional Award Foundation (the Foundation). We also reported on our evaluation of the Foundation's compliance with provisions of selected laws and regulations for the fiscal year ended September 30, 2010, and our consideration of the Foundation's internal control over financial reporting. [...] The purpose of this report is to present additional information on the internal control and accounting procedures issues we identified during our audit of the Foundation's fiscal years 2010 and 2009 financial statements and to provide our recommended actions to address those issues."
Date: September 9, 2011
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Joint Strike Fighter: Implications of Program Restructuring and Other Recent Developments on Key Aspects of DOD's Prior Alternate Engine Analyses

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "After supporting a Joint Strike Fighter (JSF) acquisition strategy that called for a competitive engine development of the F135 and F136 engines, the Department of Defense (DOD) stopped requesting funding for the F136 alternate engine in its fiscal year 2007 budget request, but the Congress continued to fund it through the 2010 budget. In February 2010, DOD projected that it would cost an additional $2.9 billion through 2016 to support an alternate engine program. DOD decided that an engine competition would not likely generate enough long-term savings to justify this up-front investment and subsequently terminated the alternate engine program. In 2010, at congressional request, we reviewed the basis for DOD's $2.9 billion funding projection and reported that the projection did not include the same level of fidelity and precision normally associated with a detailed, comprehensive cost estimate and that the amount of up-front investment needed could be lower if two key assumptions in DOD's analysis were changed. Moreover, since DOD's projection and our last review, several fundamental changes in the JSF aircraft and engine programs have taken place. We examined the potential implications of these changes to the $2.9 billion funding projection. We also examined the potential implications for DOD's broader cost-benefit analysis that captures the long-term costs and benefits of the competitive engine program."
Date: September 14, 2011
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Justice and Law Enforcement: Observations on the Costs and Benefits of an Increased Department of Defense Role in Helping to Secure the Southwest Land Border

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "In order to satisfy the requirement in the Ike Skelton National Defense Authorization Act for Fiscal Year 2011 to report on the security of the southwest land border of the United States, we briefed Congress on July 12, 2011, with our preliminary observations. This is our final report to Congress on the Department of Defense (DOD) issues we addressed in response to the mandate. As directed by the mandate, we assessed: (1) what is known about the costs and benefits of an increased DOD role to help achieve operational control over the southwest land border, including the deployment of additional units, the National Guard, or other DOD personnel; increased use of ground-based mobile surveillance systems by military personnel; and use of additional mobile patrols by military personnel, particularly in rural, high-trafficked areas; and (2) what is known about the costs and benefits of an increased deployment of additional unmanned aerial systems and manned aircraft to provide surveillance; as well as the impact of any increased deployment of unmanned aerial systems or manned aircraft on national airspace use and availability.."
Date: September 12, 2011
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Federal Protective Service: Actions Needed to Resolve Delays and Inadequate Oversight Issues with FPS's Risk Assessment and Management Program

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "The Federal Protective Service (FPS), which is within the Department of Homeland Security's (DHS) National Protection and Programs Directorate (NPPD), is responsible for protecting the more than 1 million federal employees and members of the public who work in and visit the over 9,000 federal facilities owned or leased by the General Services Administration (GSA) from a potential terrorist attack or other acts of violence. To accomplish its facility protection mission, FPS has about 1,200 full-time employees and approximately 13,200 contract security guards. FPS has an annual budget of about $1 billion and receives its funding from the revenues and collections of security fees charged to tenant agencies for protective services such as facility security assessments (FSA) and providing contract security guard services. Since 2008, we have issued numerous reports that address major challenges FPS faces in protecting federal facilities. For example, in 2009 and 2010 we reported that FPS had problems completing high-quality FSAs in a timely manner and did not provide adequate oversight of its contract guard program. In September 2007, FPS decided to address the challenges with its legacy security assessment and guard management systems with a new system. On August 1, 2008, DHS's Immigration and Customs Enforcement (ICE) competitively awarded and FPS funded a $21 million, 7-year contract to develop and maintain the Risk Assessment and Management Program (RAMP) system. RAMP is a web-enabled risk assessment and guard management system, and its initial implementation was scheduled for July 31, 2009. Among other things, RAMP is intended to: (2) provide FPS with the capability to assess risks at federal facilities based on threat, vulnerability, and consequence, and track countermeasures to mitigate those risks; and (2) improve the agency's ability to monitor and verify that its ...
Date: July 15, 2011
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Management Report: Opportunities for Improvements in FDIC's Internal Controls and Accounting Procedures

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "In March 2011, we issued our report on the results of our audit of the financial statements of the Deposit Insurance Fund (DIF) and the Federal Savings and Loan Insurance Corporation Resolution Fund (FRF) as of, and for the years ending December 31, 2010, and 2009, and on the effectiveness of the Federal Deposit Insurance Corporation's (FDIC) internal control over financial reporting as of December 31, 2010. We also reported our conclusions on FDIC's compliance with selected provisions of laws and regulations. The purpose of this report is to present information on certain internal control and accounting procedure issues we identified during our 2010 audit and to provide our recommended actions to address these issues."
Date: August 5, 2011
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Troubled Asset Relief Program: Status of GAO Recommendations to Treasury

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "Nearly 3 years ago, the Emergency Economic Stabilization Act of 2008 (EESA) authorized the creation of the Troubled Asset Relief Program (TARP) to address the most severe crisis that the financial system had faced in decades. EESA provided GAO with broad oversight authorities for actions taken under TARP and required that we report at least every 60 days on TARP activities and performance. Our oversight and reporting has resulted in 69 performance audit recommendations and matters for congressional consideration to improve TARP's accountability and transparency. Sixty of the performance audit recommendations have been directed to the U.S. Department of the Treasury (Treasury), the primary agency responsible for TARP programs. While Treasury has taken a number of steps to address many of our recommendations, some recommendations remain outstanding. This 60-day report describes the status of our TARP performance audit recommendations to Treasury as of September 2011. In particular, this report discusses Treasury's implementation of our recommendations, focusing particularly on two cross-cutting issues--communications and staffing--and two major TARP programs, the Capital Purchase Program (CPP), which supports certain U.S. financial institutions, and Making Home Affordable (MHA), which is a collection of housing programs designed to help certain homeowners avoid foreclosure."
Date: September 16, 2011
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Foreign Affairs: Effort to Upgrade Information Technology Overseas Faces Formidable Challenges

Description: Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Department of State's efforts to improve the foreign affairs community's information technology infrastructure, focusing on: (1) State's efforts to implement the Overseas Presence Advisory Panel's recommendations; and (2) the challenges and risks it will face as it proceeds."
Date: June 22, 2000
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Telecommuting: Overview of Challenges Facing Federal Agencies

Description: Testimony issued by the General Accounting Office with an abstract that begins "Telecommuting refers to work that is done at an employee's home or at a job site other than a traditional business office. Perhaps the biggest challenge to establishing and expanding telecommuting programs in both the public and private sectors is management's concerns about the types of positions and employees suitable for telecommuting, protecting proprietary and sensitive data, and establishing cost-effective telecommuting programs. Some federal and state laws and regulations, including those governing taxes, workplace safety, workforce recordkeeping, and liability for home workplace injuries, are also potential obstacles to telecommuting. Overall, the application of state tax laws to telecommuting arrangements, as well as other laws and regulations enacted before the transition to a more technological and information based economy, is evolving and their ultimate impact remains unclear."
Date: September 6, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Forest Service: Status of Efforts to Improve Accountability

Description: Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the status of efforts by the Forest Service to achieve accountability for the tax dollars appropriated to carry out its mission, focusing on: (1) actions the agency has taken to improve its financial and performance accountability; (2) the remaining hurdles to those improvements; and (3) strategies the agency is developing to address these hurdles."
Date: February 16, 2000
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Department of Defense: Improving the DOD Payment Process, Using Recovery Auditing and Changing the Prompt Payment Act

Description: Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Department of Defense's (DOD) payment problems and how recovery auditing is being used to identify and recover overpayments."
Date: June 16, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Foreign Assistance: Observations on Post-Conflict Assistance in Bosnia, Kosovo, and Afghanistan

Description: Testimony issued by the General Accounting Office with an abstract that begins "The circumstances of armed conflicts in Bosnia, Kosovo, and Afghanistan differed in many respects, but in all three cases the United States and the international community became involved in the wars and post-conflict assistance because of important national and international interests. Over the past 10 years, GAO has done extensive work assessing post-conflict assistance in Bosnia and Kosovo and, more recently, has evaluated such assistance to Afghanistan. GAO was asked to provide observations on assistance efforts in these countries that may be applicable to ongoing assistance in Iraq. Specifically, GAO assessed (1) the nature and extent of post-conflict assistance in Bosnia, Kosovo, and Afghanistan; (2) essential components for carrying out assistance effectively; (3) challenges to implementation; and (4) mechanisms used for accountability and oversight."
Date: July 18, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Competitive Sourcing: Implementation Will Be Key to Success of New Circular A-76

Description: Testimony issued by the General Accounting Office with an abstract that begins "In May 2003, the Office of Management and Budget (OMB) issued a new Circular A-76--which sets forth the government's competitive sourcing process. Determining whether to obtain services in-house or through commercial contracts is an important economic and strategic decision for agencies, and the use of A-76 is expected to grow throughout the federal government. In the past, however, the A-76 process has been difficult to implement, and the impact on the morale of the federal workforce has been profound. Moreover, there have been concerns in both the public and private sectors about the timeliness and fairness of the process and the extent to which there is a "level playing field" for conducting public-private competitions. It was against this backdrop that the Congress enacted legislation mandating a study of the government's competitive sourcing process, which was carried out by the Commercial Activities Panel, which was chaired by the Comptroller General of the United States. This testimony focuses on how the new Circular addresses the Panel's recommendations with regard to providing a better foundation for competitive sourcing decisions, and the challenges agencies may face in implementing the new A-76."
Date: June 26, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Telecommunications: Metropolitan Area Acquisition Program Implementation and Management

Description: Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the implementation and management of the General Services Administration's (GSA) Metropolitan Area Acquisition (MAA) program, which encourages competition for telecommunication services in large cities. GAO found that as of June 2001, GSA had awarded 37 MAA contracts for 20 metropolitan areas. Existing GSA contracts were to become MAA contracts within nine months after contractors were authorized to begin work. This goal was met in only two of the 14 metropolitan areas in which authorization was given. GSA charges customer agencies two types of fees to recover the costs of their contract management and administration activities. Although GSA does not yet allow MAA contractors to offer FTS2001 services, it is taking steps to allow crossover between the two programs."
Date: June 13, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Financial Management: Financial Management Challenges Remain at the Department of Education

Description: Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed financial management at the Department of Education, focusing on: (1) Eduction's current financial management status as evidenced by its fiscal year (FY) 1999 financial audit results and the corrective actions it has taken to resolve weaknesses identified in that audit; and (2) the relationship between the audit findings and the potential for waste, fraud, and abuse."
Date: September 19, 2000
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Computer Security: Critical Federal Operations and Assets Remain at Risk

Description: Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed information security audits at federal agencies, focusing on: (1) the pervasive weaknesses that continue since the results of a similar analysis 2 years ago; (2) the serious risks that these weaknesses pose; and (3) major common weaknesses that agencies need to address in order to improve their information security programs."
Date: September 11, 2000
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

NASA: Major Management Challenges and Program Risks

Description: Testimony issued by the General Accounting Office with an abstract that begins "Since its inception, the National Aeronautics and Space Administration (NASA) has undertaken numerous programs that have greatly advanced scientific and technological knowledge. NASA's activities span a broad range of complex and technical endeavors. But the agency is at a critical juncture, and major management improvements are needed. In January of this year, we identified four challenges facing NASA: (1) strengthening strategic human capital management, (2) improving contract management; (3) controlling International Space Station costs, and (4) reducing space launch costs."
Date: June 12, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Environmental Protection: Issues for Consideration in the Reorganization of EPA's Ombudsman Function

Description: Testimony issued by the General Accounting Office with an abstract that begins "The Environmental Protection Agency's (EPA) hazardous waste ombudsman was first established within the Office of Solid Waste and Emergency Response as a result of the 1984 amendments to the Resource Conservation and Recovery Act. Over time, EPA expanded the national ombudsman's jurisdiction to include Superfund and other hazardous waste programs managed by the Office of Solid Waste and Emergency Response, and, by March 1996, EPA had designated ombudsmen in each of its 10 regional offices. Although the national ombudsman's activities ranged from providing information to investigating the merits of complaints, in recent years, the ombudsman played an increasingly prominent role through his investigations of citizen complaints. Pending legislation would reauthorize an office of the ombudsman within EPA. In November 2001, the EPA Administrator announced that the national ombudsman would be relocated from the Office of Solid Waste and Emergency Response to the Office of Inspector General (OIG) and would address concerns across the spectrum of EPA programs. Although there are no federal requirements or standards specific to the operation of ombudsman offices, several professional organizations have published standards of practice relevant to ombudsmen who deal with inquiries from the public. If EPA intends to have an ombudsman function that is consistent with the way the position is typically defined in the ombudsman community, placing the national ombudsman within the OIG does not achieve that objective. The national ombudsman, as the position is currently envisioned, still will not be able to exercise independent control over the budget and staff resources needed to implement the function. Prior to the reorganization, the national ombudsman could independently determine which cases to pursue; however, according to EPA, the Inspector General has the overall responsibility for the work performed by the Office, and no ...
Date: July 16, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

U.S. Customs Service: Observations on Selected Operations and Program Issues

Description: Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Customs Service's development of: (1) a Resource Allocation Model (RAM); (2) an Automated Commercial Environment (ACE); and (3) airline passenger personal search procedures."
Date: April 20, 2000
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Supplemental Security Income: Long-Standing Issues Require More Active Management and Program Oversight

Description: Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Supplemental Security Income (SSI) program, focusing on: (1) the problem areas that currently pose the greatest risk to the SSI program; (2) the Social Security Administration's (SSA) recent efforts to improve the SSI program; and (3) additional actions that should be taken."
Date: February 3, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Radiation Standards: Scientific Basis Inconclusive, and EPA and NRC Disagreement Continues

Description: Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the regulatory standards used to protect the public from the risks of low-level nuclear radiation, focusing on: (1) whether current radiation standards have a well-verified scientific basis; (2) whether the Environmental Protection Agency (EPA) and the Nuclear Regulatory Commission (NRC) have come closer to agreeing on exposure limits (how much radiation people can be safely exposed to) in the safety standards; and (3) how implementing these standards and limits may affect the costs of nuclear waste cleanup and disposal activities."
Date: July 18, 2000
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Defense Inventory: Continuing Challenges in Managing Inventories and Avoiding Adverse Operational Effects

Description: Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed inventory issues as they related to the Department of Defense's (DOD) operations and readiness, focusing on: (1) the status of DOD's secondary inventory; (2) difficulties one military service continues to have in obtaining repair parts to keep its combat aircraft mission capable; (3) the adequacy of DOD's controls over inventory items in transit; (4) implementation of DOD's efforts to have greater visibility over its logistical assets through its Total Asset Visibility Program; and (5) the continuing need to apply best private sector management practices to Defense inventory management."
Date: February 25, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Small Business Administration: Loan Accounting and Other Financial Management Issues Impair Accountability

Description: Testimony issued by the General Accounting Office with an abstract that begins "Recently, the Small Business Administration's (SBA) auditors withdrew their unqualified audit opinions on SBA's fiscal year 2000 and 2001 financial statements and issued disclaimers of opinion. The auditors also issued a disclaimer of opinion on SBA's fiscal year 2002 financial statements. This turn of events was primarily due to flaws in the way SBA accounted for its loan sales and for the remaining portfolio. There were also several other issues affecting SBA's fiscal year 2002 audit, including key internal control weaknesses and systems that did not substantially comply with the Federal Financial Management Improvement Act. The information GAO presents in this testimony, which is discussed in greater detail in our January 2003 report, Small Business Administration: Accounting Anomalies and Limited Operational Data Make Results of Loan Sales Uncertain (GAO-03-87), is intended to assist Congress in assessing the current status of financial accountability at SBA."
Date: April 29, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department