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Offices, Department of the Treasury, Executive (21 - 30 of 32 items)
Applying Agreed-Upon Procedures: Federal Unemployment Taxes
GAO-02-381R: Published: Feb 15, 2002. Publicly Released: Feb 15, 2002.
GAO performed detailed tests of transactions that represent the underlying basis of amounts distributed to the Unemployment Trust Fund (UTF) and reviewed key reconciliations of the Internal Revenue Service records to the Department of the Treasury records. GAO found that the net federal unemployment tax revenue distributed to UTF for fiscal year 2001 is supported by the underlying records...
Work Opportunity Tax Credit: Employers Do Not Appear to Dismiss Employees to Increase Tax Credits
GAO-01-329: Published: Mar 13, 2001. Publicly Released: Apr 12, 2001.
In 1997, 4,369 corporations earned a total of $135 million in Work Opportunity Tax Credits (WOTC). The employers who earned most of the credit were large companies with gross receipts exceeding $1 billion and engaged in nonfinancial services and retail trade. GAO's analysis of state agency data for California and Texas from 1997 through 1999 showed that three percent of participating employers acc...
Worker Protection: Better Coordination Can Improve Safety at Hazardous Material Facilities
GAO-01-62: Published: Oct 26, 2000. Publicly Released: Oct 26, 2000.
Work places that produce, use, store, or dispose of hazardous materials are considered to be among the most dangerous in the nation. Workers at these facilities face the potential for injury, chronic illness, or death, which can be caused simply by exposure to certain materials. Several agencies play a role in protecting workplace safety and health. This report discusses coordination of efforts by...
Private Pensions: 'Top-Heavy' Rules for Owner-Dominated Plans
HEHS-00-141: Published: Aug 31, 2000. Publicly Released: Sep 29, 2000.
Pursuant to a congressional request, GAO reviewed top-heavy rules in relation to other pension laws and regulations intended to ensure that workers benefit equitably from their pension plans, focusing on: (1) key differences between top-heavy rules and the general rules for nondiscrimination and vesting in contributions and benefits; (2) the most recent data available for GAO analysis on the chara...
Implementation of HIPAA: Progress Slow in Enforcing Federal Standards in Nonconforming States
HEHS-00-85: Published: Mar 31, 2000. Publicly Released: Apr 25, 2000.
Pursuant to a congressional request, GAO reviewed the Health Care Financing Administration's (HCFA) enforcement of the Health Insurance Portability and Accountability Act of 1996 (HIPAA), focusing on: (1) HCFA's progress in enforcing HIPAA and related laws in states lacking conforming statutes; (2) HCFA's role in enforcing HIPAA for state and local government health plans; and (3) the status of pe...
GAO Report on Applying Agreed-Upon Procedures: Federal Unemployment Taxes
AIMD-00-80R: Published: Feb 25, 2000. Publicly Released: Feb 25, 2000.
Pursuant to a legislative requirement, GAO reviewed whether the net federal unemployment tax (FUTA) revenue distributed to the Unemployment Trust Fund (UTF) for the fiscal year ended September 30, 1999, is supported by the underlying records.GAO noted that: (1) in performing the agreed-upon procedures, GAO conducted its work in accordance with generally accepted government auditing standards, whic...
Agreed-Upon Procedures: Black Lung Disability Trust Fund Excise Taxes
AIMD-99-73R: Published: Feb 25, 1999. Publicly Released: Feb 25, 1999.
Pursuant to a legislative requirement, GAO reviewed whether the net excise tax revenue distributed to the Black Lung Disability Trust Fund (BLDTF) for the fiscal year (FY) ended September 30, 1998, is supported by the underlying records.GAO noted that: (1) this engagement to apply agreed-upon procedures was performed in accordance with standards established by the American Institute of Certified P...
Agreed-Upon Procedures: Federal Unemployment Taxes
AIMD-98-79R: Published: Feb 26, 1998. Publicly Released: Feb 26, 1998.
Pursuant to a legislative requirement, GAO reviewed fiscal year 1997 federal unemployment tax (FUTA) net collection activity.GAO noted that: (1) GAO completed the agreed-upon procedures on February 11, 1998; (2) in performing the agreed-upon procedures, GAO conducted the work in accordance with generally accepted government auditing standards which incorporate financial audit and attestation stand...
401(k) Pension Plans: Extent of Plans' Investments in Employer Securities and Real Property
HEHS-98-28: Published: Nov 28, 1997. Publicly Released: Dec 29, 1997.
Pursuant to a congressional request, GAO provided information on: (1) the extent to which 401(k) plan assets are invested in employer securities and real property; (2) the protection and any possible problems associated with the recent amendments to title I of the Employee Retirement Income Security Act of 1974 (ERISA); and (3) alternate mechanisms that might safeguard the retirement benefits of p...
High Yield Bonds: Nature of the Market and Effect on Federally Insured Institutions
GGD-88-75: Published: May 1, 1988. Publicly Released: May 1, 1988.
In compliance with a legislative requirement, GAO held a joint public hearing with the Security and Exchange Commission, Federal Home Loan Bank Board, Comptroller of the Currency, Federal Reserve System, Federal Savings and Loan Insurance Corporation, Federal Deposit Insurance Corporation, Department of the Treasury, and Department of Labor concerning the nature of the high yield bond market and i...