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Support Agencies, Legislative (51 - 60 of 1,403 items)
Information on Materials and Practices for Improving Highway Pavement Performance
GAO-13-32R: Published: Nov 14, 2012. Publicly Released: Nov 14, 2012.
The nation's more than 4 million miles of roads are key to the economy, facilitating the movement of goods and people. Although highways are highly durable and can last for decades, they deteriorate from traffic wear and tear, inadequate drainage, construction deficiencies, and weather. Keeping them in good condition requires substantial resources: public entities spent more than $180 billion in 2...
Status of Open World Exchange Program's Efforts to Strengthen Financial Management and Performance Measurement
GAO-12-1004R: Published: Sep 21, 2012. Publicly Released: Sep 21, 2012.
Since our 2004 report, Open World has taken a number of steps to address our recommendations on financial management controls, and has also generally followed leading financial management practices. For example, to address our recommendations, Open World (1) contracted with an independent public accountant to perform an assessment of its ability to be audited; (2) developed Financial Procedures an...
International Taxation: Information on Foreign-Owned but Essentially U.S.-Based Corporate Groups Is Limited
GAO-12-794: Published: Jul 16, 2012. Publicly Released: Aug 15, 2012.
The FCDC ownership structure could provide a tax avoidance or evasion advantage relative to a structure where U.S. parents own foreign subsidiaries. Academic experts we spoke to said that the FCDC corporate structure does not provide an inherently greater ability to evade taxes through transfer pricing abuse because transfer pricing rules are the same for the FCDC structure as for U.S. corporation...
Ownership by Minority, Female, and Disadvantaged Firms in the Pipeline Industry
GAO-12-896R: Published: Aug 2, 2012. Publicly Released: Aug 2, 2012.
Minority- or female-owned, minority-owned, and female-owned firms represented 15 percent, 6 percent and 10 percent, respectively, of firms in the U.S. pipeline industry in 2007. In terms of market share, minority- or female-owned firms are estimated to have accounted for a total of 13 percent of industry receipts, with minority-owned firms having accounted for 3 percent and female-owned firms havi...
Survey on States' Implementation of the Patient Protection and Affordable Care Act (GAO-12-944SP, August 2012), an E-supplement to GAO-12-821
GAO-12-944SP: Published: Aug 1, 2012. Publicly Released: Aug 1, 2012.
This is an E-supplement to GAO-12-821. This e-supplement presents the questions and aggregate results from a Web survey of state budget directors on the fiscal implications of Medicaid expansion implementation on state budget planning...
Federal Workers: Results of Studies on Federal Pay Varied Due to Differing Methodologies
GAO-12-564: Published: Jun 22, 2012. Publicly Released: Jul 23, 2012.
Annual pay adjustments for the General Schedule (GS), the pay system covering the majority of federal workers, are either determined through the process specified in the Federal Employees Pay Comparability Act of 1990 (FEPCA) or set based on percent increases authorized directly by Congress. GS employees receive an across-the-board increase (ranging from 0 to 3.8 percent since FEPCA was implemente...
Highway Projects: Survey of State Departments of Transportation (GAO-12-637SP, June 2012), an E-supplement to GAO-12-593
GAO-12-637SP: Published: Jun 6, 2012. Publicly Released: Jul 10, 2012.
This is an E-supplement to GAO-12-593. This e-supplement presents the results of GAO's Web-based survey of state departments of transportation (DOTs) about their perspectives on the benefits and challenges of provisions meant to expedite highway projects established in the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) and practices the state DOTs...
Mental Health and Substance Use: Treatment Exclusions in Employers' Health Insurance Coverage
GAO-12-761R: Published: May 31, 2012. Publicly Released: May 31, 2012.
In summary, this report provides information on the incidence of treatment exclusions for MH/SU for the 2011 or 2010 plan year and the 2008 plan year for employers that responded to our survey. In total, for the 2011 or 2010 plan year, of the 96 employers that responded to our question about whether their most popular plan excluded coverage for any specific treatments related to MH/SU, 39 employer...
Management Report: Opportunities for Improvement in the Bureau of Consumer Financial Protection's Internal Controls and Accounting Procedures
GAO-12-528R: Published: May 21, 2012. Publicly Released: May 21, 2012.
During our audit of CFPBs fiscal year 2011 financial statements, we identified seven internal control issues that could adversely affect CFPBs ability to meet its internal control objectives. We do not consider these issues to represent material weaknesses or significant deficiencies in relation to CFPBs financial statements. Nonetheless, we believe they warrant managements...
Management Report: Opportunities for Improvement in the Federal Housing Finance Agency's Internal Controls
GAO-12-499R: Published: May 16, 2012. Publicly Released: May 16, 2012.
During our audit of FHFAs fiscal years 2011 and 2010 financial statements, we identified one internal control issue and a continuing issue related to information systems controls that could adversely affect FHFAs ability to meet its internal control objectives. We do not consider these issues to represent material weaknesses or significant deficiencies in relation to FHFAs financ...