State is understaffed relative to its permanent positions-both in terms of the number and types of employees in its workforce. Therefore, it is difficult for the department to ensure that it has the right people in the right place at the right time. The impact of these staffing shortfalls is felt most at hardship posts, including some of strategic importance to the United States. As a result, diplomatic programs and management controls at hardship posts could be vulnerable and posts' ability to...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC HUMAN RESOURCES DIV
I am pleased to be here today to discuss the status and results to date of our ongoing work for this Committee on military and overseas citizens absentee voting. This effort is part of a broad body of work we are doing to help Congress assess the need for changes in the procedures and equipment used to administer federal elections. As you know, the 2000 presidential election brought to light concerns about a number of issues, including the reliability of voting machines, training of polling...
Topics: DTIC Archive, Walker, David M, GENERAL ACCOUNTING OFFICE WASHINGTON DC
The Immigration and Naturalization Service (INS) Commissioner faces many challenges. The role of trying to enforce laws that are intended to prevent the annual illegal entry of millions of poverty-stricken, often repressed people naturally drawn to a richer, freer, and accessible United States is inherently difficult. In addition, INS is responsible for facilitating the legal entry of immigrants by processing millions of requests for services related to citizenship and asylum inspecting...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC GENERAL GOVERNMENT DIV, *PUBLIC...
In early 2001, several congressional hearings and related press reports raised the issue of increased promotion and use of various forms of organized tax evasion such as abusive tax schemes. More recently, in April 2002, the Commissioner of Internal Revenue (IRS) testified that identifying and combating actively promoted tax schemes are IRS's highest compliance priorities. These abusive tax schemes represent a significant loss of tax revenue to the Treasury. Furthermore, tax schemes give the...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *TAXES, CORPORATIONS, INTERNAL, EVASION, LAW...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC NATIONAL SECURITY AND INTERNATIONAL AFFAIRS...
Notwithstanding present advantages, maximizing the effectiveness of information from the TOP database as a delinquency reporting tool would call for a number of changes, including improvements in agencies delinquent debt referral practices and enhancing or supplementing information currently maintained in the TOP database. Accelerating the referrals of delinquent debt to TOP to 90 days versus waiting 180 days to refer the debt is an option already available to agencies for certain types of debt...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *INFORMATION SYSTEMS, *COLLECTION, *FINANCE,...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC NATIONAL SECURITY AND INTERNATIONAL AFFAIRS...
The U.S. General Accounting Office is an independent, professional, nonpartisan agency in the legislative branch that is commonly called the investigative arm of the Congress or the Congress's watchdog. Created in 1921 as a result of the Budget and Accounting Act, GAO has seen its role evolve over the decades as the Congress has expanded the agency's statutory authority and called on GAO with much greater frequency for oversight, insight, and foresight in addressing the growing complexity of...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *FEDERAL BUDGETS, *ACCOUNTABILITY, CONGRESS,...
In recent years, some major U.S. industries, such as automobiles and steel, that once epitomized U.S. industrial supremacy have lost significant market share to foreign competitors, both at home and abroad. As the preeminent worldwide economic position of the United States has eroded in recent years, concern about the competitiveness of the U.S. economy has grown. At the request of the Chairmen of the Senate Committee on Commerce, Science, and Transportation, and its Consumer Subcommittee, GAO...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC GENERAL GOVERNMENT DIV, *COMMERCE,...
SEE REPORT DOD does not have a well-defined process, including clear requirements, for certifying and authorizing telecommunications (telecom) switches. DOD's process is not fully documented, current, or complete. Additionally, the process lacks an effective enforcement mechanisms. As a result, DOD is increasing the risk that its certification and authorization process will be applied inconsistently and that the department's telecommunications will experience future interoperability problems....
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *INTEROPERABILITY, *TELECOMMUNICATIONS,...
The reports discuss ways that IRS could better use information returns to identify and pursue people who do not file a tax return or who file a return but fail to report all income. Doing so could allow IRS to narrow the federal income gap.
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC GENERAL GOVERNMENT DIV, *TAXES, INCOME,...
The information about how the Federal Bureau of Investigation's (FBI) National Instant Criminal Background Check System (NICS) would be affected if records related to sales of firearms by licensed dealers were destroyed within 24 hours after the transfers were allowed to proceed. Under the Brady Handgun Violence Prevention Act, licensed dealers generally are not to transfer firearms to an individual until a NICS search determines that the transfer will not violate applicable federal or state...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *GUNS, *LEGISLATION, *CRIMINAL...
Recurring problems in managing its programs and projects plagued the Department of Energy (DOE) to such a degree in the late 1980s and early 1990s that some observers, including GAO, called for a rethinking of the department's missions and structure. Responding to calls for restructuring, by 1995 DOE initiated unprecedented reforms that it said would fundamentally improve the efficiency and effectiveness of the department.
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *MANAGEMENT, *ACCOUNTABILITY, ORGANIZATIONS,...
The earned income credit (EIC) is a refundable tax credit available to low-income, working taxpayers. From January through December 2001, according to IRS, about $31 billion was paid to about 19.0 million EIC claimants. While it is important to ensure that all persons eligible for the EIC receive it, equally important is the need to identify and deny erroneous claims, whether due to fraud, negligence, or confusion. Because of a concern about the extent of erroneous EIC claims, the Congress...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *MANAGEMENT INFORMATION SYSTEMS, *INCOME,...
The events of September 11 and the subsequent anthrax attacks demonstrated the importance of accurate, timely information and the time for strong leadership in integrating and managing this information government agencies. As agencies have struggled with issues intelligence gathering,information sharing and dissemination, security, and information technology (IT), it has become increasingly apparent our government needs to better assess from a strategic standpoint aspects of how it handles...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *INFORMATION SYSTEMS, *RESOURCE MANAGEMENT,...
As competition among markets has increased, so have some market participants concerns about the inherent conflicts of interest that securities self-regulatory organizations (SRO) final face in their dual roles as market operators and regulators. One response to increased competition demutualization, or the conversion of SROs from memberowned organizations to shareholder-owned corporations has raised questions about potential effects on conflicts of interests, particularly in for-profit...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *COMMERCE, *REGULATIONS, ORGANIZATIONS,...
In the fiscal year 2002 appropriations act covering the Executive Office of the President (EOP), the Congress limited the office's use of systems modernization funds until EOP submitted a report to the House and Senate Committees on Appropriations that included an enterprise architecture (blueprint for modernization), a description of an information technology (IT) capital planning and investment control process, a capital investment plan (portfolio of planned investments for fiscal year 2003),...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *MANAGEMENT PLANNING AND CONTROL, CONGRESS,...
Section 202 of the National Aeronautics and Space Administration s (NASA) Authorization Act for Fiscal Year 2000 (P.L. 106-391) limits the agency's obligations, through substantial completion of the space station, to $25 billion for space station development and $17.7 billion for shuttle launches in connection with space station assembly. The act further requires that NASA, as part of its annual budget request, (1) account for and report amounts obligated to date against the cost limits, (2)...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *COSTS, *AUDITING, CONGRESS, FINANCIAL...
This report presents our opinion on the financial statements of the Congressional Award Foundation for the fiscal years ended September 30, 2000 and 1999. These financial statements are the responsibility of the Congressional Award Foundation. This report also presents (1) our opinion on the effectiveness of the Foundation's related internal control as of September 30, 2000, and (2) our conclusion on the Foundation's compliance in fiscal year 2000 with selected provisions of laws and...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *MANAGEMENT PLANNING AND CONTROL, *FINANCIAL...
The plan is to deliver the 0.25 um system in place and to demonstrate repair of both clear and opaque defects at that time. 75% of the subsystems designed for the 0.25 um Tool have been completed, tested and integrated. Four hardware systems are incomplete as of October 1992. These are gold deposition hardware, the differential laser interferometer, thermal isolation environment and the pattern generator electronics. The design of these subsystems has resulted from the interaction between IBM...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC NATIONAL SECURITY AND INTERNATIONAL AFFAIRS...
In 1989, almost half of the individual income tax returns filed were prepared by paid return preparers. The Internal Revenue Service (IRS) has experienced problems with what it calls incompetent and unscrupulous tax return preparers who understate their clients' tax liabilities. Civil penalties are a principal tool IRS can use to punish and deter noncompliant behavior by preparers. The Senate Finance Subcommittee on Private Retirement Plans and Oversight of IRS asked GAO to review whether IRS...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC GENERAL GOVERNMENT DIV, *TAXES, BEHAVIOR,...
Federal payments to farmers have reached an historic high over $26 billion in fiscal year 2000. Much of this assistance was targeted to help farmers cope with persistently low commodity prices and was provided principally through the Marketing Assistance Loan Program, which is administered by the U.S. Department of Agriculture (USDA). This program was designed originally to provide short-term financing so that farmers could pay their bills right after harvest and spread their sales over the...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *MARKETING, *FARMS, *PAYMENT, SOURCES,...
CONTENTS: A Message from the Comptroller General; Highlights of GAO reports and testimony; and Overview of operations and financial management.
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *UNITED STATES GOVERNMENT, *ACCOUNTING,...
Events surrounding the last presidential election have led to intense national interest in voting processes and the administration of elections. As part of the broad congressional interest in this issue, we received a joint inquiry from Senator Trent Lott, Republican Leader; Senator Tom Daschle, Democratic Leader; Senator Mitch McConnell, Chairman, and Senator Christopher Dodd, Ranking Member, of the Senate Committee on Rules and Administration. The Senators asked that we review the current...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *ELECTIONS, CONGRESS, UNITED STATES...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC GENERAL GOVERNMENT DIV, *CONTRACT...
From fiscal year 1996 through 2000, the amount of AIP grant funds to small airports was greater than funds to large airports. The amount of AIP funds awarded to small airports increased from $769 million in fiscal year 1996 to a high of $1.2 billion in fiscal year 1999. The amount of AIP funding awarded to large airports also increased from $596 million in fiscal year 1996 to a high of $739 million in fiscal year 1999. In fiscal year 2000, the amount of AIP funding provided to both small and...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *AIRPORTS, *PLANNING PROGRAMMING BUDGETING,...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *UNITED STATES GOVERNMENT, *AUDITING,...
Congress has supported increased use of simulation technology but has had some concerns about the Department of Defense's (DOD) management of this are. Accordngly, the Chairman of the House Armed Services Committee asked GAO to study DOD'S efforts to coordinate simulation technology's use agencywide. The Chairman also asked GAO to review the Army's Close Combat Tactical Trainer (ccrr) acquisition plan to ensure that it provided for (1) high-level management oversight, (2) system...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC NATIONAL SECURITY AND INTERNATIONAL AFFAIRS...
In March, we testified before your subcommittee on the federal governments first-year efforts to implement legislative provisions for Government Information Security Reform (the reform provisions).1 In brief, we reported that initial implementation of the reform provisions is a significant step in improving federal agencies information security programs and addressing their serious, pervasive information security weaknesses, and has resulted in agency benefits and important actions by the...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *LEGISLATION, *INFORMATION SECURITY, UNITED...
In response to your requests, this report reviews the Navy's fiscal year 1991 funding request for Research, Development, Test, and Evaluation (RDT&E) as well as associated fiscal year 1990 appropriations. The results of a final review are discussed in more detail in appendixes I and II of this report. We identified potential reductions in RDT&E of $777.614 million--$534.910 million for fiscal year 1991 and $242.704 million for fiscal year 1990. (EMR)
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC NATIONAL SECURITY AND INTERNATIONAL AFFAIRS...
Internally displaced persons--those forced to flee their homes because of armed conflict and persecution but who remain within their own country are among the most at-risk, vulnerable populations in the world. They typically differ from refugees only by the fact that they have not crossed an international border as refugees have. Governments are responsible for protecting and aiding their own citizens; however, some cannot do so or actively persecute groups of their citizens, thus creating a...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *INTERNATIONAL RELATIONS, *REFUGEES,...
This report responds to a mandate in the Investor and Capital Markets Fee Relief Act (the Act) for GAO to study the implications of converting the Securities and Exchange Commission (SEC) to a self-funded basis. Although SEC is fully funded through fees it collects, SEC's current funding structure differs from the Act's definition of self-funding. The Act defines self-funding as an authorization for SEC to deposit the receipts of its collections in the Treasury of the United States, or in a...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *MONEY, UNITED STATES GOVERNMENT, COSTS,...
We are pleased to be here today to participate in the Committee s hearing on the U.S. Postal Service (the Service). Overall, the Service faces major challenges that collectively call for a structural transformation if it is to remain viable in the 21st century. In my testimony, I will briefly review the Service's growing financial, operational, and human capital challenges in an increasingly competitive environment; discuss the Service's financial outlook; and make suggestions on what needs to...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *POSTAL SERVICE, CONGRESS, FINANCIAL...
To assess the effectiveness of information system general controls in place to prevent unauthorized access, disclosure, and disruption to Education's primary accounting and payment system (i.e., EDCAPS) and the computer network that supports it.
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *INFORMATION SECURITY, AUTOMATION,...
Airbus Industries (Airbus), 1 the European manufacturer of large commercial aircraft, plans to introduce New Large Aircraft (NLA)to U.S. airports in 2006. 2 Airports, such as New York's John F. Kennedy International (JFK) and Los Angeles International, which now provide service to the Boeing 747 (B-747), currently the largest commercial aircraft, as well as those that serve as hubs for airlines that might purchase NLA, are likely candidates to serve these new aircraft. The Federal Aviation...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *COMMERCIAL AIRCRAFT, *AIRPORTS, EUROPE,...
TQM is a management approach that strives to achieve continuous improvement of quality through organization wide efforts based on facts and data. Early interest and efforts in TQM in the United States occurred primarily in the private sector, where firms spurred by intense competition from Japan began to examine Japanese approaches to management. In the late 1970s and early 1980s, this enhanced competition stimulated U.S. attention to the role of TQM systems in improving quality. The increased...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC GENERAL GOVERNMENT DIV, *MANAGEMENT...
We are pleased to be here to discuss a bill introduced by Representative Gilchrest of the full committee the Preparedness Against Domestic Terrorism Act of 2001 (H.R. 525). The bill would create a new President's Council on Domestic Terrorism Preparedness to coordinate and increase the effectiveness of federal efforts to assist state and local emergency response personnel in preparation for domestic terrorist attacks. We view this hearing as a positive step in the ongoing debate about the...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *DOMESTIC TERRORISM, EMERGENCIES,...
In fiscal year 1999, trust fund receipts represented nearly half of all federal budget receipts. Despite their importance in the budget, the relationship between federal trust funds such as the Social Security or Medicare trust funds and other earmarked funds such as the Nuclear Waste Fund or the Postal Service Fund and the rest of the federal budget can be confusing to both policy makers and the public. There is confusion about the distinction between federal trust funds and private trust...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *FEDERAL BUDGETS, FINANCE, INCOME, MONEY,...
This report responds to your request that we (1) update the information provided in our May 1,1991, testimony on the total cost of the National Aeronautics and Space Administration's (NASA) space station program; (2) update our analysis concerning the share of NASA'S future years' budgets that the space station and related activities would likely require under the current design; and (3) report on the current and prospective status of financial reserves for the space station program.
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC NATIONAL SECURITY AND INTERNATIONAL AFFAIRS...
This is the third in a series of reports responding to a request that the General Accounting Office (GAO) review allegations of significant price increases in Department of Defense weapon system spare parts. In particular, some military services have raised concerns about increases in the prices of spare parts and the adverse impact escalating prices have had on the readiness of military forces. In response to these concerns, it was requested that GAO examine trends in the prices of aviation...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *NAVAL AVIATION, *HIGH COSTS, *SPARE PARTS,...
This report identifies Department of Labor opportunities to reduce postage costs through improved mail management operations at the State Employment Security Agencies (SESA). SESAS administer the federal-state unemployment insurance and the public employment service programs in each state and territory, under the broad guidance and financial support of Labor. We reviewed the SESA mail program because it was one of the most costly among civilian agencies in fiscal year 1989. SESAS incurred $90.1...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC GENERAL GOVERNMENT DIV, *PUBLIC...
This report responds to your request that we review federal and state efforts to address identity theft, which has been characterized by law enforcement as the fastest growing type of crime in the United States. As noted in our May 1998 report, identity theft or identity fraud generally involves stealing another person's personal identifying information-such as Social Security number (SSN), date of birth, and mother's maiden name-and then using the information to fraudulently establish credit,...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *IDENTIFICATION SYSTEMS, *THEFT, UNITED...
You asked us to assess whether the National Aeronautics and Space Administration (NASA) has adequate mechanisms in place to ensure that past lessons learned from mission failures are being applied. As part of your request, you asked that we provide the results of our survey regarding the collection and sharing of lessons learned by NASA program and project managers. This letter provides the results. We plan to issue a more detailed report on the effectiveness of NASA's lessons learned process...
Topics: DTIC Archive, Rohrabacher, Dana, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *LESSONS LEARNED,...
The United Nations Security Council authorizes peacekeeping as a means to further international peace and security.From fiscal 1996 through 2001,the Security Council authorized or maintained peacekeeping operations in 28 countries.Fifteen operations were as of January 2002.Although U.N.member countries are directly for the cost of conducting these operations,some countries,including United States,implement programs or activities that provide support to peacekeeping operations.
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *PEACEKEEPING, NATIONAL SECURITY, PEACETIME,...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC HUMAN RESOURCES DIV, *PUBLIC ADMINISTRATION,...
As the Comptroller General of the United States, it is a pleasure to appear before you today to present the General Accounting Offices (GAO s) budget request for fiscal year 2002. I am proud to say that we served the Congress and the American people well in fiscal year 2000. Our work resulted in substantial financial savings and significant improvements to government that will benefit all Americans. I am confident that fiscal year 2001 will be just as productive. At the outset, I want to thank...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *FEDERAL BUDGETS, UNITED STATES GOVERNMENT,...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC GENERAL GOVERNMENT DIV, *NAVY, *OFFICE...
Railroads are the primary mode of transportation for many products, especially for such bulk commodities as coal and grain. Yet by the 197Os, American freight railroads were in a serious financial decline. Congress responded by passing the Railroad Revitalization and Regulatory Reform Act of 1976 and the Staggers Rail Act of 1980. These acts reduced rail regulation and encouraged greater reliance on competition to set rates. Railroads have also continued to consolidate (through such actions as...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *RAILROADS, *CARGO, *REGULATIONS, LAND...
Comptroller General of the United States David M. Walker has appointed three new members and re-appointed two members to the Medicare Payment Advisory Commission (MedPAC). The official announcement will be published in the Federal Register.
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *ADVISORY ACTIVITIES, *MEDICARE, UNITED...
