Small business (51 - 60 of 78 items)
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...
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...
Small Business: Losses on Individual SBA Loan Programs Are Not Fully Disclosed
RCED-92-90: Published: Apr 17, 1992. Publicly Released: May 19, 1992.
Pursuant to a congressional request, GAO: (1) provided information on how the Small Business Administration (SBA) accounts for acquired collateral in reporting 7(a) Loan Program losses; and (2) reviewed whether SBA assigns proper value to collateral from defaulted loans when making acquisition decisions.GAO found that: (1) SBA does not include actual gains or losses on acquired collateral and cost...
Eximbank Small Business Support
GGD-92-1R: Published: Mar 11, 1992. Publicly Released: Mar 11, 1992.
Pursuant to a congressional request, GAO commented on the U.S. Export-Import Bank's (Eximbank) compliance with the small business set-aside provision of the Export-Import Bank Act of 1945 which requires Eximbank to set aside 10 percent of its aggregate loan, guarantee, and insurance budget authority to finance small business exports. GAO noted that: (1) Eximbank reported in its 1986-1990 annual re...
Small Business: Problems in Restructuring SBA's Minority Business Development Program
RCED-92-68: Published: Jan 31, 1992. Publicly Released: Mar 4, 1992.
Pursuant to a legislative requirement, GAO provided information on the Small Business Administration's (SBA) progress in implementing provisions of the Business Opportunity Development Reform Act of 1988, designed to remedy the problems which prevented the SBA 8(a) Program from developing firms owned by socially and economically disadvantaged individuals into viable businesses.GAO held that: (1) d...
Small Business: The Small Business Administration's Progress in Restructuring Its 8(a) Business Development Program
T-RCED-92-35: Published: Mar 4, 1992. Publicly Released: Mar 4, 1992.
GAO discussed the Small Business Administration's (SBA) progress in implementing legislatively required changes to its 8(a) program, intended to promote the development of small businesses owned and controlled by socially and economically disadvantaged individuals. GAO noted that: (1) SBA met the 90-day maximum for determining participant eligibility for only 24 percent of the 268 applications it...
Small Business: Efforts to Improve Activities of the Service Corps of Retired Executives
RCED-91-5: Published: Nov 20, 1990. Publicly Released: Dec 21, 1990.
Pursuant to a legislative requirement, GAO reviewed the operations of the Service Corps of Retired Executives (SCORE), focusing on: (1) how SCORE operates and the services it provides to the Small Business Administration's (SBA) Small Business Development Centers (SBDC); and (2) SCORE management and administration of its chapters.GAO found that: (1) some SCORE chapters did not submit monthly or an...
Federal Research: Small Business Innovation Research Participants Give Program High Marks
RCED-87-161BR: Published: Jul 27, 1987. Publicly Released: Jul 27, 1987.
Pursuant to a legislative requirement, GAO provided information on firms participating in the Small Business Innovation Research (SBIR) program, focusing on: (1) the characteristics of SBIR recipient firms; (2) the effects of SBIR on firms' operations and products; and (3) firms' perceptions of program administration.GAO found that: (1) firms less than 8 years old undertook more than 50 percent of...