Reporting requirements (101 - 110 of 154 items)
Small Business Administration: Better Planning and Controls Needed for Information Systems
AIMD-97-94: Published: Jun 27, 1997. Publicly Released: Jun 27, 1997.
Pursuant to a congressional request, GAO reviewed the Small Business Administration's (SBA) efforts to develop a risk management database and a loan monitoring system, focusing on: (1) the status of SBA's development and implementation of the risk management database; (2) whether SBA has established adequate processes and controls to ensure that the database will contain complete and accurate loan...
EPA: Addition of Facilities in Certain Industry Sectors, Revised Interpretation of Otherwise Use, Toxic Release Inventory, and Community Right-to-Know
OGC-97-41: Published: May 15, 1997. Publicly Released: May 15, 1997.
Pursuant to a legislative requirement, GAO reviewed the Environmental Protection Agency's (EPA) new rule on the addition of facilities in certain industry sectors, revised interpretation of otherwise use, toxic release inventory, and community right-to-know. GAO found that the: (1) rule would add seven industry groups subject to the reporting requirements of section 313 of the Emergency Planning a...
Tax Administration: Employment Taxes and Small Business
T-GGD-97-21: Published: Nov 8, 1996. Publicly Released: Nov 8, 1996.
GAO discussed the impact of various employment tax laws and regulations on small businesses hiring their first employees and all employees thereafter. GAO noted that: (1) employment tax compliance can be particularly burdensome to employers because of multiple federal, state, and local taxes; (2) each tax generally requires it own unique set of rules, regulations, and exceptions, which makes compl...
Health Insurance Regulation: Varying State Requirements Affect Cost of Insurance
HEHS-96-161: Published: Aug 19, 1996. Publicly Released: Sep 23, 1996.
Pursuant to a congressional request, GAO provided information on the costs of state health insurance requirements, focusing on: (1) premium taxes on insured health plans; (2) mandated health benefits; (3) financial solvency standards; and (4) state health insurance reforms affecting small employers.GAO found that: (1) state health insurance regulation imposes requirements and costs on third-party...
Small Business: Monitoring of Subcontracting to Small Disadvantaged Businesses
RCED-95-271: Published: Sep 22, 1995. Publicly Released: Sep 22, 1995.
Pursuant to a congressional request, GAO reviewed the efforts of the Defense Logistics Agency (DLA), the National Aeronautics and Space Administration (NASA), the Department of Energy (DOE), and the General Services Administration (GSA) in providing maximum subcontracting opportunities for small disadvantaged businesses.GAO found that the four agencies: (1) have established procedures to monitor c...
Limited Partnership Rollups
GGD-95-180R: Published: Aug 3, 1995. Publicly Released: Aug 3, 1995.
Pursuant to a legislative requirement, GAO reviewed the use of fairness opinions in limited partnership rollups. GAO noted that it did not have a sufficient basis to submit any conclusions on the use of fairness opinions, since only one fairness opinion and five rollups in total were filed since the legislation was enacted...
Small Business: Information on Eight Small and Disadvantaged Business Utilization Offices
RCED-95-137: Published: Apr 14, 1995. Publicly Released: May 15, 1995.
Pursuant to a congressional request, GAO reviewed the Office of Small and Disadvantaged Business Utilization (OSDBU) at eight federal agencies, focusing on: (1) whether OSDBU directors report to the required agency official and, if not, the rationale for the deviation; and (2) OSDBU activities to assist small and disadvantaged businesses (SDB) in obtaining federal contracts.GAO found that: (1) exc...
Insurance Regulation: Shortcomings in Statutory Asset Reserving Methods for Life Insurers
GGD-94-124: Published: Jun 3, 1994. Publicly Released: Jun 3, 1994.
Pursuant to a congressional request, GAO reviewed the National Association of Insurance Commissioners' new methods of calculating statutory asset reserves for life insurers, focusing on whether the new methods overcome the shortcomings of the old mandatory securities valuation reserve (MSVR) method.GAO found that: (1) the asset valuation reserve (AVR) and interest maintenance reserve (IMR) methods...
Property Insurance: Data Needed to Examine Availability, Affordability, and Accessibility Issues
RCED-94-39: Published: Feb 9, 1994. Publicly Released: Mar 11, 1994.
Pursuant to a congressional request, GAO reviewed several issues regarding property insurance in urban areas, focusing on: (1) the types of data that are currently collected for determining the availability and affordability of property insurance for urban homeowners and small businesses; (2) the types of data needed to assess these issues if available data are not adequate; and (3) options for co...
Insurance Regulation: The National Association of Insurance Commissioners' Accreditation Program Continues to Exhibit Fundamental Problems
T-GGD-93-26: Published: Jun 9, 1993. Publicly Released: Jun 9, 1993.
GAO discussed the National Association of Insurance Commissioners' (NAIC) efforts to improve and standardize insurance solvency regulation. GAO noted that: (1) states have attempted to improve the quality of insurance regulation by adopting the financial regulation standards set forth in the NAIC accreditation program; (2) NAIC and its review teams have interpreted the financial regulatory standar...