There have been cases of physical abuse of children at youth residential treatment programs and public and private schools. However, children are also vulnerable to sexual abuse. A 2004 report estimated that millions of students are subjected to sexual misconduct by a school employee at some time between kindergarten and the twelfth grade (K-12). This report: (1) examines the circumstances surrounding cases where K-12 schools hired or retained individuals with histories of sexual misconduct and determine the factors contributing to such employment actions; and (2) provides an overview of selected federal and state laws related to the employment of convicted sex offenders in K-12 schools. Illus. This is a print on demand report.
In 2005, there was testimony on the status of NASA¿s financial mgmt. reform efforts. NASA faces major financial mgmt. challenges that, if not addressed, will weaken its ability to manage its highly complex programs. NASA has been a high-risk agency since 1990 because of its failure to effectively oversee its contracts, due in part to the agency¿s lack of accurate and reliable info. on contract spending. This statement focuses on: NASA¿s key financial mgmt. challenges; how NASA¿s financial mgmt. challenges compare with other fed. agencies; an assessment of NASA¿s progress toward implementing recommendations aimed at improving its financial mgmt. system; and the steps NASA must take to reform its financial mgmt. organization. Charts.
The Service-Disabled Veteran-Owned Small Business (SDVOSB) program is intended to provide federal contracting opportunities to qualified firms. In FY 2007, the Small Business Admin. reported $4 billion in governmentwide sole source and set aside SDVOSB contract awards. Given the amount of federal contract dollars being awarded to SDVOSB firms, this report determined: (1) whether cases of fraud and abuse exist within the SDVOSB program; and (2) whether the program has effective fraud-prevention controls in place. To identify whether cases exist, the report reviewed SDVOSB contract awards and protests since 2003, and complaints sent to a fraud hotline. Includes recommendations. Charts and tables.
The Defense Contract Audit Agency (DCAA) provides auditing, accounting, and financial advisory services in connection with DoD and other fed. agency contracts and subcontracts. DCAA has elected to follow generally accepted gov¿t. auditing standards (GAGAS). These standards provide guidelines to help gov¿t. auditors maintain competence, integrity, objectivity, and independence in their work. There were hotline complaints related to alleged failures to comply with GAGAS on 14 DCAA audits. It was alleged that: (1) working papers did not support reported opinions; (2) supervisors dropped findings and changed audit opinions without adequate evidence; and (3) sufficient work was not performed to support audit conclusions and opinions. Ill.
Previous work on Hurricanes Katrina and Rita identified fraud, waste, and abuse resulting from a lack of fraud-prevention controls within the FEMA assistance programs. For ex., FEMA did not verify the identities or addresses of individuals applying for aid under its Individuals and Households Program. FEMA also did not verify the eligibility of individuals seeking shelter in FEMA-paid-for hotels and made duplicate payments to individuals who applied multiple times. The auditor conducted undercover tests during the response to Hurricanes Gustav and Ike. This report discusses: (1) whether FEMA's controls have improved since Katrina and Rita; and (2) issues identified related to the customer service that FEMA provided. Includes recommendations. Illus.
When sponsors terminate underfunded plans during bankruptcy, it can deplete resources of the Pension Benefit Guaranty Corp. (PBGC), which protects the pensions of almost 44 million Amer. workers and retirees who participate in over 29,000 defined benefit pension plans. In 2009, PBGC reported a deficit of $30 billion. This report determined what pay and other compensation exec. received in the years preceding their company¿s termination of an underfunded defined benefit pension plan. The report analyzed a listing of the 1,246 underfunded plans that were terminated from 1999 to 2008 and selected public co. with large unfunded liabilities, large unfunded liabilities per participant, and a large number of plan participants. A print on demand report.
The use of herbal dietary supplements (HDS) -- chamomile, echinacea, garlic, ginkgo biloba, and ginseng -- by the elderly within the U.S. has increased substantially. Sellers often claim these HDS help improve memory, circulation, and other bodily functions. This report determined: (1) whether sellers of HDS are using deceptive or questionable marketing practices; and (2) whether some HDS are contaminated with harmful substances. This report investigated a non-representative selection of 22 retailers of HDS. Investigators asked sales staff at each retailer a series of questions regarding HDS. The report also reviewed written marketing language used on 30 retail Web sites. Claims were evaluated against recognized scientific research. Tables.
One significant cost to Medicaid is prescription drugs, which accounted for over $23 billion in FY 2008, or about 7% of total Medicaid outlays. Many of these drugs are susceptible to abuse and include pain relievers and stimulants that are on the Drug Enforcement Administration's Schedule of Controlled Substances. This report determined: (1) whether there are indications of fraud and abuse related to controlled substances paid for by Medicaid; (2) if so, examples of fraudulent, improper, and abusive activity; and (3) the effectiveness of internal controls that the fed. gov¿t. and selected states have in place to prevent fraud and abuse related to controlled substances. Includes recommendations. Charts and tables.
This report determines: (1) the magnitude of unpaid federal taxes owed by U.S. Dept. of Defense (DoD) contractors; (2) whether indications exist of abuse or criminal activity by DoD contractors related to the federal tax system; (3) whether DoD and the Internal Revenue Service (IRS) have effective processes and controls in place to use the Treasury Offset Program (TOP) in collecting unpaid federal taxes from DoD contractors; and (4) whether DoD contractors with unpaid federal taxes are prohibited by law from receiving contracts from the federal government. Includes testimony by Gregory D. Kutz and Steven J. Sebastians, Dir., Financial Mgmt. and Assurance, and John J. Ryan, Assist. Dir., Office of Special Investigations, GAO. Charts and tables.
The Nuclear Regulatory Comm. (NRC) regulates domestic medical, industrial, & research uses of sealed radioactive sources. Those attempting to purchase a sealed source must apply for a license & gain the approval of either NRC or an "agreement state (AS)." To become an AS, a state must demonstrate that its regulatory program is compatible with NRC reg's. & is effective in protecting public health & safety. NRC then transfers portions of its authority to the AS. In 2003, it was reported that weaknesses in NRC's licensing program could allow terrorists to obtain radioactive materials. NRC responded to this issue, incl. issuing guidance to license examiners. This report tests the licensing program using covert investigative methods.
Schemes to defraud the Medicare program have grown more elaborate in recent years. In particular, the Centers for Medicare and Medicaid Service¿s (CMS) oversight of suppliers of durable medical equip., prosthetics, orthotics, and supplies (DMEPOS) is inadequate to prevent fraud and abuse. Weaknesses in the DMEPOS enrollment and inspection process have allowed sham co. to fraudulently bill Medicare for unnecessary or nonexistent supplies. From 4/06 through 3/07, CMS estimated that Medicare improperly paid $1 billion for DMEPOS supplies -- in part due to fraud by suppliers. This report used publicly available guidance to attempt to create DMEPOS suppliers, obtain Medicare billing numbers, and complete electronic test billing. Charts and tables.
The Head Start program provides child development services primarily to low-income families and their children. Federal law allows up to 10% of enrolled families to have incomes above 130% of the poverty line -- refereed to as "over-income." Families with incomes below 130% of the poverty line are referred to as "under-income". Nearly 1 million children a year participate in Head Start. The author received hotline tips alleging fraud and abuse by grantees. In response, he investigated the validity of the allegations, conducted undercover tests to determine if other centers were committing fraud, and documented instances where potentially eligible children were put on Head Start wait lists. Charts and tables.
The mission of the Dept. of Labor's Wage and Hour Div. (WHD) includes enforcing provisions of the Fair Labor Standards Act, which ensures that millions of workers are paid the fed. minimum wage and overtime. Investigations range from comprehensive investigations to conciliations, which consist primarily of phone calls to a complainant's employer. This testimony highlights an investigation regarding 15 case studies where WHD failed to investigate complaints. Kutz was asked to: (1) test WHD's complaint intake process in an undercover capacity; (2) provide additional case study examples of inadequate WHD responses to complaints; and (3) assess the effectiveness of WHD's complaint intake process, conciliations, and other investigative tools. Illus.
From Jan. 2003 to Sept. 2007, there was testimony on 3 occasions to describe security vulnerabilities that terrorists could exploit to enter the country. The first 2 testimonies focused on covert testing at ports of entry -- the air, sea, and land locations where international travelers can legally enter the U.S. The 3rd testimony focused on limited security assessments of unmanned and unmonitored border areas between land ports of entry. This report discusses the results of testing at land, sea, and air ports of entry; however, the majority of the work was focused on land ports of entry. The unmanned and unmonitored border areas that were assessed were defined as locations where the gov¿t. does not maintain a manned presence 24 hours per day. Illustrations.
In light of the GAO Nov. 2003 report highlighting significant pay problems experienced by Army Nat. Guard soldiers mobilized to active duty in support of the global war on terrorism & homeland security, GAO was asked to determine if controls used to pay mobilized Army Reserve soldiers provided assurance that such payments are accurate & timely. This audit used a case study approach to focus on controls over three key areas: processes, people (human capital), & automated systems. Includes test'y. before the House Comm. on Gov't. Reform, Subcomm. on Gov't. Efficiency & Financial Mgmt., U.S. House of Rep., by Gregory Kutz, & Geoffrey Frank, Financial Mgmt. & Assurance, GAO; & John Ryan, Office of Special Investigations, GAO.
As a result of widespread public interest in the fed. response to hurricanes Katrina & Rita, an audit was conducted of the Individuals & Households Program (IHP). FEMA provided $2,000 in IHP payments to affected households via its Expedited Assistance (EA) program. Victims who received EA may qualify for up to $26,200 in IHP assistance. As of 12/05, IHP payments totaled $5.4 billion, with $2.3 billion provided in the form of EA. These payments were made via checks, electronic fund transfers, & a small no. of debit cards. This report provides the results to date related to whether controls are in place & operating effectively: to limit EA to qualified applicants, & that there weren't duplicate EA payments. Charts & tables.
Biosafety labs under the U.S. Bioterrorism Act are primarily regulated and must be registered with either the Centers for Disease Control and Prevention or the U.S. Dept. of Agriculture under the Select Agent Regulations. BSL-4 labs handle the world's most dangerous agents and diseases. In fact, of the four BSL designations, only BSL-4 labs can work with agents for which no cure or treatment exists. This report is a systematic security assessment of key perimeter security controls at the nation's five operational BSL-4 labs. This report focused primarily on 15 physical security controls, based on research of commonly accepted physical security principles. Includes recommendations. Illustrations.
The Kaiserslautern Mil. Community Ctr. (KMCC) is one of many projects initiated at Ramstein Air Base to upgrade capabilities of the base as a result of the consolidation of mil. bases in Europe. The KMCC is intended to provide lodging, dining, shopping, and entertain. for U.S. mil. and civilian personnel and their families. Construction on the project, which began in 2003, was scheduled to be completed in early 2006. This testimony discusses findings related to the KMCC project. It describes: (1) the current status of the KMCC construction project; (2) whether oversight and internal control improvements have been made by the USAF ; and (3) if other projects recently completed in the KMCC area have experienced problems similar to those affecting the KMCC. Illus.
Over 100 million workers are protected through the Dept. of Labor¿s enforcement of labor laws. The Wage and Hour Div. (WHD) enforces provisions that ensure workers are paid at least the fed. minimum wage and for overtime. According to the Dept. of Labor, investigations range from comprehensive investigations to conciliations, which consist primarily of phone calls to a complainant¿s employer. This testimony highlights findings from an ongoing investigation of WHD¿s process for investigating and resolving wage and hour complaints. This testimony will report on cases that have been identified that shows inadequate WHD investigations of complaints. Illustrations.
The Defense Contract Audit Agency (DCAA) provides auditing, accounting, and financial advisory services in connection with DoD and other fed. agency contracts and subcontracts. DCAA follows generally accepted gov¿t. auditing standards (GAGAS). These standards provide guidelines to help gov¿t. auditors maintain competence, integrity, objectivity, and independence in their work. This report investigated complaints related to alleged failures to comply with GAGAS on 14 DCAA audits. Specifically, it was alleged that: (1) working papers did not support reported opinions; (2) supervisors dropped findings and changed audit opinions without adequate evidence; and (3) sufficient work was not performed to support audit conclusions and opinions. Illus.
Data in the Excluded Parties List System (EPLS) was insufficient to enable gov¿t. agencies to determine with confidence that a prospective vendor was not currently excluded. In response, agencies had to enter a DUNS number to facilitate the ident. of excluded parties. Despite such modifications, recent allegations indicate that bus. or individuals that have been excluded for egregious offenses have been able to "resurface" under the same or a different bus. name or identity in order to continue to receive fed. contracts and other funds. Kutz described the results of his invest. confirming these allegations in a report. This testimony summarizes overall findings and also describes the key causes of the improper awards and other payments that were detected.
Unauthorized individuals, companies, terrorist org., and other countries continue their attempts to obtain sensitive items related to America¿s defense. The Internet is one place that defense-related items can be purchased, raising the possibility that some sensitive items are available to those who can afford them. In addition to the risk that sensitive defense-related items could be used to directly harm U.S. service members on the battlefield, these items could be disassembled and analyzed (i.e., reverse engineered) to develop countermeasures or equivalent technol. Congress asked the author to conduct undercover testing to determine whether the general public can easily purchase these items on the Internet, incl. on the Web sites eBay and Craigslist.
The mission of the Dept. of Labor's Wage and Hour Div. (WHD) includes enforcing provisions of the Fair Labor Standards Act (FLSA), which is designed to ensure that millions of workers are paid the fed. minimum wage and overtime. Conducting investigations based on worker complaints is WHD's priority. This testimony relates to: (1) undercover tests of WHD's complaint intake process; (2) case study examples of inadequate WHD responses to wage complaints; and (3) the effectiveness of WHD's complaint intake process, conciliations (phone calls to the employer), and other investigative tools. To test WHD's complaint intake process, the auditor posed as complainants and employers in 10 different scenarios. Charts and tables.
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