Support Agencies (31 - 40 of 1,403 items)
Federal Courthouses: Better Planning Needed Regarding Reuse of Old Courthouses
GAO-14-48: Published: Nov 7, 2013. Publicly Released: Dec 9, 2013.
Of the 66 old federal courthouses that GAO reviewed, the General Services Administration (GSA) retained 40, disposed of 25, and is in the process of disposing of another. Of the retained old courthouses, the judiciary occupies 30 of them, 25 as the main tenant, most commonly with the district and bankruptcy courts. When determining whether to retain and reuse or to dispose of old courthouses, GSA...
Federal Real Property: GSA Should Clarify Savings Goals for the National Broker Contract Program
GAO-14-14: Published: Oct 31, 2013. Publicly Released: Dec 2, 2013.
While the General Services Administration (GSA) has used the National Broker Contract (NBC) program to assist with the agency's lease portfolio, it is unclear whether the program has resulted in the rental rate cost savings that GSA anticipated when proposing the program. GSA officials have stated that brokers should be able to obtain lower rental rates than in-house staff because brokers have gre...
Corporate Tax Expenditures: Evaluations of Tax Deferrals and Graduated Tax Rates
GAO-13-789: Published: Sep 16, 2013. Publicly Released: Nov 6, 2013.
Deferral: Both deferral tax expenditures confer the benefit of effectively reducing taxes by delaying the taxation of certain income of foreign subsidiaries of U.S. corporations until it is repatriated to the U.S. parent as dividends.1. While views on the purpose of deferral have changed over time, currently, it is often viewed by experts as promoting the competitiveness of U.S. multinational corp...
Performance Auditing: The Experiences of the United States Government Accountability Office
GAO-13-868T: Published: Sep 25, 2013. Publicly Released: Sep 25, 2013.
Performance audits as well as traditional financial and compliance audits are essential tools that national audit offices have to help their respective governments identify and address challenging national and global problems. Performance auditing provides objective analysis so that management and those charged with governance and oversight can use the information to improve program performance an...
Interstate Compacts: Transparency and Oversight of Bi-State Tolling Authorities Could Be Enhanced
GAO-13-687: Published: Aug 15, 2013. Publicly Released: Sep 13, 2013.
Bi-state tolling authorities have broad authority to set toll rates and use revenues for a range of purposes, including maintaining, repairing, and improving their infrastructure. In setting tolls, bi-state tolling authorities are primarily influenced by debt obligations and maintain specific operating revenues to repay their debt. A federal statute requiring bridge tolls to be "just and reasonabl...
Actions Needed to Improve the Transparency and Reliability of Labor's Data on the H-2A Program
GAO-13-144R: Published: Jul 2, 2013. Publicly Released: Jul 2, 2013.
The H-2A visa program allows U.S. employers that anticipate a shortage of domestic agricultural workers to hire foreign workers on a temporary basis. GAO issued a report on the process employers follow in applying for these workers and made several recommendations to the Department of Labor (Labor) for improving that process In pursuing work on that report, GAO found that the number of application...
Fiscal Year 2014 Budget Request: U.S. Government Accountability Office
GAO-13-617T: Published: May 21, 2013. Publicly Released: May 21, 2013.
Fiscal Year 2014 Budget RequestIn February, GAO submitted its fiscal year (FY) 2014 budget request for a modest increase of 1.9 percent to bolster its staff capacity and retain its highly skilled workforce. Consistent with guidance from the appropriations committees and OMB, the FY 2014 request was based on the annualized level of the initial continuing resolution (CR) which provided a slight incr...
Medicare: Legislative Modifications Have Resulted in Payment Adjustments for Most Hospitals
GAO-13-334: Published: Apr 17, 2013. Publicly Released: May 16, 2013.
Over time, Congress has modified how Medicare reimburses certain hospitals under the inpatient prospective payment system (IPPS), which pays hospitals a flat fee per stay, set in advance, with different amounts for each type of condition. GAO identified numerous statutory provisions that individually increased Medicare payments to a subset of hospitals.Seven provisions enabled hospitals to be paid...
Capitol Preservation Fund: Audit of Fiscal Years 2011 and 2012 Transactions
GAO-13-489R: Published: May 1, 2013. Publicly Released: May 1, 2013.
For fiscal years 2011 and 2012, the Capitol Preservation Funds (Fund) recorded transactions consisted of 101 investment and operating transactions. With the exception of one investment purchase, the Funds recorded transactions were authorized in advance, supported by documentation, accurately accounted for, and in compliance with the applicable laws that GAO deemed significant to its a...
State and Local Governments' Fiscal Outlook: April 2013 Update
GAO-13-546SP: Published: Apr 29, 2013. Publicly Released: Apr 29, 2013.
GAOs State and Local Fiscal SimulationsFiscal sustainability presents a national challenge shared by all levels of government. Since 2007, GAO has published long-term fiscal simulations for the state and local government sector. These simulations have consistently shown that, like the federal government, the state and local sector faces persistent and long-term fiscal pressures and, absent a...