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GAO Reports by subject "Allowances"

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Date Report No. Title
Date Aug. 19, 2010 Report No. GAO-10-851R Title

Carbon Trading: Current Situation and Oversight Considerations for Policymakers

August 19, 2010 The Honorable Darrell Issa Ranking Member Committee on Oversight and Government Reform House of Representatives Subject: Carbon Trading: Current Situation and Oversight Considerations for Policymakers Dear Mr. Issa: This letter transmits to you our briefing slides in response to your request concerning carbon trading in the United Sates and various design and implementation issues ...
Date Feb. 24, 2010 Report No. GAO-10-377 Title

Climate Change: Observations on Options for Selling Emissions Allowances in a Cap-and-Trade Program

United States Government Accountability Office GAO February 2010 Report to the Chairman, Committee on Finance, U.S. Senate CLIMATE CHANGE Observations on Options for Selling Emissions Allowances in a Cap-and-Trade Program GAO-10-377 February 2010 CLIMATE CHANGE Highlights Highlights of GAO-10-377, a report to the Chairman, Senate Committee on Finance, U.S. Senate Accountability Integrity Reliabili...
Date Aug. 4, 2009 Report No. GAO-09-950T Title

Climate Change Policy: Preliminary Observations on Options for Distributing Emissions Allowances and Revenue under a Cap-and-Trade Program

United States Government Accountability Office GAO For Release on Delivery Expected at 10:00 a.m. EDT Tuesday, August 4, 2009 Testimony Before the Committee on Finance, U.S. Senate CLIMATE CHANGE POLICY Preliminary Observations on Options for Distributing Emissions Allowances and Revenue under a Cap-andTrade Program Statement of John Stephenson, Director Natural Resources & Environment GAO-09-950T...
Date March 5, 2009 Report No. GAO-09-456T Title

Climate Change: Observations on the Potential Role of Carbon Offsets in Climate Change Legislation

United States Government Accountability Office GAO For Release on Delivery Expected at 9:30 a.m. EST Thursday, March 5, 2009 Testimony Before the Subcommittee on Energy and Environment, Committee on Energy and Commerce, House of Representatives CLIMATE CHANGE Observations on the Potential Role of Carbon Offsets in Climate Change Legislation Statement of John Stephenson, Director Natural Resources ...
Date Nov. 18, 2008 Report No. GAO-09-151 Title

International Climate Change Programs: Lessons Learned from the European Union's Emissions Trading Scheme and the Kyoto Protocol's Clean Development Mechanism

United States Government Accountability Office GAO November 2008 Report to Congressional Requesters INTERNATIONAL CLIMATE CHANGE PROGRAMS Lessons Learned from the European Union’s Emissions Trading Scheme and the Kyoto Protocol’s Clean Development Mechanism GAO-09-151 November 2008 Highlights Highlights of GAO-09-151, a report to congressional requesters Accountability Integrity Reliability IN...
Date Nov. 6, 2003 Report No. GAO-04-79R Title

Tax Policy and Administration: IRS's Use of Information on Taxpayers Claiming Many Allowances or Exemption From Federal Income Tax Withholding

United States General Accounting Office Washington, DC 20548 November 6, 2003 The Honorable Mark W. Everson Commissioner of Internal Revenue Subject: IRS’s Use of Information on Taxpayers Claiming Many Allowances or Exemption From Federal Income Tax Withholding Dear Mr. Everson: In September 2003, we responded to a request from Representative Elton Gallegly to provide information on the number o...
Date Sept. 15, 2003 Report No. GAO-03-913R Title

Tax Policy and Administration: Reliability of Information on Taxpayers Claiming Many Withholding Allowances or Exemption from Federal Income Tax Withholding

United States General Accounting Office Washington, DC 20548 September 15, 2003 The Honorable Elton Gallegly House of Representatives Subject: Reliability of Information on Taxpayers Claiming Many Withholding Allowances or Exemption from Federal Income Tax Withholding Dear Mr. Gallegly: When taxpayers claim more withholding allowances than they are entitled to or improperly claim exemption from wi...
Date March 22, 1996 Report No. 156542 Title

Employment: Revisions to Title 6 on Pay, Leave, and Allowances

United States General Accounting Office GAO March 1996 Revisions to Title 6 on Pay, Leave, and Allowances GAO United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States March 22, 1996 GAO POLICY AND PROCEDURES MANUAL FOR GUIDANCE OF FEDERAL AGENCIES TITLE 6—PAY, LEAVE, AND ALLOWANCES TRANSMITTAL SHEET NO. 6-33 Effective Date: Immediately Material Tran...
Date Sept. 27, 1991 Report No. GGD-91-122 Title

Tax Administration: Opportunities to Improve IRS Correspondence on Withholding Allowances

--~~ _..” - ..-_.__ .--. ~------ 1 Iuit.td Sl.iites (knt~ral Accouut.iug Offiw GAO Septrmber I99 1 Report to the Assistant to the Commissioner (Taxpayer Omb.udsman), Internal Revenue Service TAX ADMINISTRATION Opportunities to Improve IRS Correspondence on Withholding Allowances 111ll ll~llll~ II 144938 . GAO,‘ GGD-W-122 United States General Accounting Office Washington, D.C. 20548 General Go...
Date March 26, 1991 Report No. RCED-91-40A Title

Assisted Housing: Utility Allowances Often Fall Short of Actual Utility Expenses (Vol. I)

.._ .._ ---~ ASSISTED HOUS Utility Allowances Often Fall Short of Actual Utility Expenses (vol.. ._ ._ ._._ -...- ____ - ._..__ -...--- -_ --““” .Y ._I .I ., _“...-... -- ._. .._-_-__.. - . _ ---.” 1--1 --I---- -- GAO ZJnited States General Accounting Office Washington, DC. 20648 -.-_-- Resources, Community, and Economic Development Division March 26, 1991 The Ilonorable Donald W. Riegle...
Date March 26, 1991 Report No. RCED-91-40B Title

Assisted Housing: Utility Allowances Often Fall Short of Actual Utility Expenses (Vol. II)

United States General Accounting Office \4?3sP~ GAO March 1991 Report to Congressional Committees Ill Ill llllullll 143504 ASSISTED HOUSING Utility Allowances Often Fall Short of Actual Utility Expenses (vol. II) 1 Notice: This is a reprint of a GAO report. 1 GAO United States General Accounting Office Washington, D.C. 20548 Resources, Community, and Economic Development Division B-232897 March 26...
Date March 7, 1990 Report No. T-RCED-90-41 Title

Housing: Utility Allowances Provided to Public Housing and Section 8 Households and Resulting Rent Burdens

United States General Accounting Office GA!! Testimony For Release on Delivery Expected at 9:30 a.m. EST Wednesday March 7, 1990 Utility Allowances Provided to Public and Section 8 Households and Resulting Burdens Housing Rent Director John M. Ols, Jr., Housing and Community Development Issues Resources, Community, and Economic Development Division Before the Subcommittee on Housing and Community ...
Date Sept. 17, 1987 Report No. RCED-87-207BR Title

Mineral Revenues: Interior's Control Over Oil and Gas Allowances

Comittee m Interior and Insular Affairs, Ekxw of Representatives Oil ad Gas hterior’ Control Over s Allowances 111~111 llllllll ll i j 134176 . . . United States General Accounting Office Washington, D.C. 20548 Resowees, Community, Economic Development and Division GAO B-228947 September 17, 1987 The Honorable Morris K. Udall Chairman, Committee on Interior and Insular Affairs House of Represent...
Date Feb. 25, 1982 Report No. FPCD-82-8 Title

Government Operations: Computation of Cost-of-Living Allowances for Uniformed Personnel Could Be More Accurate

. * UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FEDERAL CLRSORNEL AND COMPENSATION DIVISION B-205580 The Honorable The Secretary Attention: Caspar W. Weinberger of Defense Director, GAO Affairs FEBRUARY 25,1982 Dear Mr. Secretary: Subject: Computation of Cost-of-Living Allowances for Uniformed Personnel Could Be More Accurate (FPCD-82-8) We have completed our review of the metho...
Date Feb. 8, 1982 Report No. FPCD-82-24 Title

Government Operations: Computation of Cost-of-Living Allowances for Federal Employees in Foreign Areas Could Be More Accurate

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FEDERAL PERSONNEL AND COMPENSATION DIVISION B-205580 FEBRUARY 8, f982 The Honorable The Secretary Alexander of State M. Haig, Jr. Dear Mr. Secretary: Subject: Computation of Cost-of-Living Allowances for Federal Employees in Foreign Areas Could Be More Accurate (FPCD-82-24) We have completed our review of the methodology used to comput...
Date Jan. 11, 1982 Report No. PLRD-82-31 Title

Information Management: Navy's Budget Requests for Revised Shipboard Allowances Are Overstated

UNITED STATES ~EMRALA~~~UNTING OFFICE WASHINGTON, D.C. 20548 ?ROCURLMPNT. AND RUGIN- LOGISTlCS. OIVISION B-205964 JANUARY 11,1982 The Honorable The Secretary Attention: Caspar W. Weinberger of Defense Director, GAO Affairs lilRRllllll II II 117256 Dear &Z. Secretary: Budget Requests for Revised Shipboard AllowAre Overstated (PLRD-82-31) 2 \ -We have completed our survey of the economy and effecriv...
Date Dec. 31, 1980 Report No. HRD-81-31 Title

Public Representation on Boards and Blue Shield Allowances: Important Relationship Not Found

Comptroller General OF THE UNITEDSTATES RELEAS Public Representation On Boards And Blue Shield Allowances: Important Relationship Not Found G s here an artainable differance in costcontainment efkts between Blue Shield plans with boards of dfqctors apparently controlled by public reprkentativw versus those wi majority of health care provider members 3 A though influance or control is difficult to ...
Date Dec. 11, 1979 Report No. B-193449-O.M Title

National Defense: Unpaid Military Pay and Allowances (Indorsement)

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 NWV 3 m CLAIMS DIVISION Z-2804368 The Comptroller General We are forwarding the claim for the unpaid pay and allowances due Paul L. Fitzgerald, Jr., deceased. On February 3, 1967, Paul L. Fitzgerald, Jr., completed DA Form 41, designating his mother as beneficiary for gratuity pay if no surviving spouse or child, item 14 on the form. F...
Date Sept. 6, 1979 Report No. HRD-79-111 Title

Health: Comparison of Physician Charges and Allowances Under Private Health Insurance Plans and Medicare

-* l z i REPORTBY THE OF THE UNITEDSTATES .! Comptroller General RELEASED , GAO compared samples of physician charges and allowances at six Medicare carriers and found that physicians usually charge Medicare patients the same as other patients, but that Medicare usually allows less for physician’s services than do private health insurance plans. HEW headquarters officials said they do not know t...
Date Nov. 30, 1978 Report No. CED-78-169 Title

Recommended Dietary Allowances: More Research and Better Food Guides Needed

DOCUNENT BE3RBE 07979 C3388476] Recommended Dietary Allowances: ore Research and Better ood Guides Needed. CED-78-169; B-164031(3). November 30, 157e. 39 pp. + 13 appendices (27 pp.). Report to Rep. James H. Scheuer, Chairman, Rouse Committee on Science and Technology: Domestic and International Scientific Planning and Anlysis Subcommittee b Elmer r. Staats, Comptroller Genera.. Issue Area: ood: F...
Date Nov. 29, 1978 Report No. FPCD-79-6 Title

Government Operations: Entitlements to Cost of Living Allowances and Retirement Credits for Nonappropriated Fund Employees

DOCUMENT RESUME 07991 - [C,3484451 r Fntitlements to Cost of Living Allowances and Retirement Credits for Nouappropriated Fund Emplcyees]. FECD-79-6; B-148581. November 29, 1978. 5 pp. Report to Sen. Abraham Ribicoff; by B. L. Krieger, Director, Federal Personnel and Compensation Div. Issue Area: Personnel Management and Compensation 4300). Contact: Federal Personnel and Compensation Div. Budget F...
Date July 10, 1978 Report No. 106544 Title

Agriculture and Food: Recommended Dietary Allowances

DOCUMENT RESUME 06544 B194bS69651 July 10, 1S78. 12 pp. hecome:.;:ed Dietary Allowances. before the Houze Committee on Science and Technclogy: Domestic and Internaticnal Scientific Planning, Anilysis and Cooperaticn Subcommittee; by Henry Escbwege, Director, Community ,nd Economic Development Div. Contact: Community and Economic Develcpment Div. Organization Concerned: National Research Ccuncil: F...
Date July 27, 1977 Report No. ID-77-46 Title

Financial Management: Payment of Special Allowances, Not Specifically Authorized by Statute, to Inspectors of the Office of the Inspector General, Foreign Service, Department of State

DOCUMENT 02806 - [A2093197] EESUME [Payment of Special Allowances, Not Specifically Authorized by Statute, to Inspectors of the Office of the Inspector General, Foreign Service, Department of State]. ID-77-46; B-134192. Jujy 27, 1977. 4 pp. Report to Secretary, Department of State; by Charles D. Hylander (for J. K. Fasick, Director, International Div.). Issue Area: Internal Auditing Systems: Suffi...
Date Jan. 14, 1977 Report No. 100449 Title

Financial Management: GAO Role as Watchdog for Official House Allowances and Acceptance of Gifts by Members of Congress and the GAO Position on S.495

DOCUMENT RESUME 00449 A0590978 [GA Role as atchdog for Official House Allowances and Acceptance of Gifts by Members of Congress and the GAO Position on S.495]. January 14, 1977. 4 pp. Testimony before Rep. David R. Obey, House of Representatives: Commission on Administrative Review; by Phillip S. ughes, Assistant Comptroller General. Issue Area: Internal Auditing Systems (200). Contact: Office of ...
Date Oct. 27, 1976 Report No. FPCD-77-4 Title

Government Operations: Pay, Allowances, and Perquisite Benefits of Executive Positions of the 11 Executive Departments

W~DSTATES GENERALACCOUN~NGOFFKE D.C. 20548 WASHINGTON. OCT 27 .. ?976 I B-101892 llllllllll ~l~lllullllll~ll~l~llll IllI LM100639 Mr. Vincent P. Rock Staff Director Commission on the Operation of the Senate United States Senate Dear Mr. Rock: Your.Augus.t.2, 1976, letter requested us to compile information on pay, allowances, and perquisite benefits to Executive Level I and II positions in the ele...
Date Oct. 17, 1975 Report No. FGMSD-76-25 Title

International Affairs: Recording Obligations for Separation Allowances for Foreign National Employees

llCT I 7 1375 The Honrreble The Secr.ttary Dear Jr. of State 79 d ‘- Illlllllllllll Ill11 Ill Ill11 11111 11111 Ill11 Ill1 LM096799 secretary: 12 , ~~$. In our February 13, 1?75, report to you (E-179343) ‘~;e pointed of State (Staid), which provides accounting cut that tht '-;: arunent services at overseas locations for both State and the L’tlited States InLorma*ion .S~e.;~cy (USIA). is net ...
Date Oct. 21, 1974 Report No. B-179343 Title

Financial Management: Substantial Understatement of Obligations for Separation Allowances for Foreign National Employees

L I B-179343 Department of Defense COMPTROLLER GENERAL WASHINGTON, OF D.C. THE 20248 UNITED STATES B-179343 , To' the Speaker of the House of Representatives and the President pro tempore of the Senate This is our report on substantial understatement of obligations by the Department of Defense for separation allowances for foreign national employees. We made our review pursuant to the Budget and A...
Date Aug. 30, 1974 Report No. 093131 Title

Government Operations: Review of Civilian Pay and Allowances at the Lexington-Blue Grass Army Depot

Date Aug. 22, 1974 Report No. 093121 Title

Government Operations: Review of Civilian Pay and Allowances at Aberdeen Proving Ground

. . UNITEDSTATES GENI~RALAXOU;~TING OFFKE REGIONAL 9226 FEDERAL BUILDING. PHILADELPHIA, OFFlCE SIXTH AND ARCH STREETS PENNSYLVANIA 19106 AUG2 2 1974 . ~.----a‘._ _-..__ . . 1. ? ---.-._ .-_ .-.-
Date June 26, 1974 Report No. 093160 Title

National Defense: Review of Civilian Pay and Allowances at the New Cumberland Army Depot

r UNITEDSTATES GENERAL ACCOUNTING OFFICE REGIONAL 9226 FEDERAL BUILDING OFFICE AND ARCH STREFTS SIXTH PHILADELPHIA, PENNSYLVANIA 19106 Commandrng Officer New Cumberland Army Depot New Cumberland, Peksyivania Dear Sir: 17070 the We have completed our review of cIvilIan New Cumberland Army Depot (NCAD). Thrs of cIvIlIan The review pay activities covered the at period pay review and allowances was pa...
Date Aug. 21, 1973 Report No. B-176519 Title

Financial Management: DOD's Policies and Practices in the Philippines For Paying Severance Allowances to Local National (Filipino) Employees

UNITED STATES GENERAL ACCOUNTINGOFFICE WASHINGTON, D.C. 20548 DlVlSION GENERAL OF FINANCIAL MANAGEMENT AND STUDIES B-176519 The Honorable Ls' 1 The Secretary of Defense ' / Dear Mr. Secretary: GAO has reviewed DOD's policies and practices inthe Philippines for ~~~~~~-~~~~,~~~~~~",~~.,l_o_cal national We examined the allowances DOD paid to FilipiygVemployees who had participated in the U.S. civil s...
Date Aug. 6, 1973 Report No. 088983 Title

National Defense: Review of Civilian Pay and Allowances

4 3 Y ///!/II IIIII ,,,, llllll~ 1//1/il ,,,, Ill11 III/ii1 ll11~:11~ :~lll,, :1/l/,, ~ii1iu ~ii//!i~ lwl//I1~ ~il’th(i/il/: 1111111111111111111 /lllllllll
Date June 29, 1973 Report No. 088991 Title

National Defense: Review of Civilian Pay and Allowances--Defense Activities

UNITED STATES GENERAL ACCOUNTING OFFICE REGlONAL 502 u 9 CUSTOMHOUSE, SEcoNv OFFICE AND CHESTNUT STREETS PHILADELPHIA, PENNSYLVANIA 19106 June 29, 1973 Commanding Officer Navy Ships Parts Control Mechanicsburg, Pennsylvania Dear Srr. Center 17055 We have completed our review of the Uniform Automated Data Processing System (UADPS), Applacation JIK1t Series, for processing payroll and leave allowanc...
Date June 13, 1973 Report No. 089524 Title

National Defense: Review of Civilian Pay and Allowances, Defense Depot, Memphis Tennessee

REGIONAL iOOM KANSAS 1800 FEDERAL 911 WALNUT OFFICE OFFICE STREET M~SSOLJR~ BUILDING CrrY, 64106 June 13, 1973 Commander Colonel Harry Z Moore, USAF' Defense Depot Memphis 9 Airways Boulevard Memphis, Tennessee 38115 ' Dear Colonel Cost Moore We have reviewed the payroll subsystem of the Automated Payroll, and Personnel System (APCAPS) at the Defense Depot Memph1.s (DDMT) The review included an ev...
Date June 6, 1973 Report No. 093963 Title

Government Operations: Review of Wisconsin Army National Guard Pay and Allowances System

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Date March 28, 1973 Report No. 093871 Title

National Defense: Review of Civilian Pay and Allowances--Defense Activities--For the Period January 1, 1969 to January 13, 1973

UNITED STATES GENERAL ACCOUNTING OFFKE REGIONAL 502 U S CUSTOMHOUSE, SECOND OFFICE AND CHESTNUT STREETS PHILADELPHIA, PENNSYLVANIA 19106 MAR 2 8 1973 Chief of Staff New Jersey Department of Defense Eggert Crossing Road Trenton, New Jersey 08625 Dear Sir. We Property was part ment of testing operating controls. have reviewed the cIvIlian pay system at the United States This review and Fiscal Office...
Date Dec. 13, 1971 Report No. 092467 Title

Budget and Spending: Coast Guard Military Pay and Allowances

. UNBRED STATES WASHINGTON, D.C. 20548 CIVIL DlVlSlON G Dear Admiral Bender: We have completed an examination of a statistical sample of the pay records of Coast Guard members who were separated from active duty .during the period July 1 to December 31, 1970. Final pay and allowances to members who are separated includes cash settlement for unused leave and travel allowances to their home of recor...
Date June 25, 1971 Report No. 092616 Title

Budget and Spending: Civilian Pay and Allowances, U.S. Army Training Center Infantry and Fort Dix

UrarmSTkT~s GEMEF~A~WCC~UNT~NG REGIONAL QFFtCE 2D AND CHESTNUT STREETS 19106 OFFICE 502 U S CUSTOMHOUSE PWILADELPHI~I, PENNSYLVAWA Conananding General Headquarters) U.S. Army ‘Training Center Infantry and Fort Dix 08640 Fort Dix, New Jersey Dear Sir: I We have reviewed the adequacy and effectiveness of the civil lan pay system, including internal controls at the U,S, Army Trainrng Center infantr...
Date June 6, 1971 Report No. 092982 Title

Budget and Spending: Civilian Pay and Allowances--Fort Monroe, Virginia

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Date April 7, 1971 Report No. 093021 Title

Financial Management: Review of Military Pay and Allowances

UNITED STATES GENERAL ACCOUNTING OFWE WASHINGTON, DC. 20548 CIVIL DIVISION . I c- L i c ’ d* . ‘; l . / 4 1* :, , ,,( .,” ,..: :’
Date March 11, 1971 Report No. 093027 Title

Social Services: Incorrect Payment of Child Care Allowances Noted in California and Pennsylvania

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 CIVIL DlVlSION IllllllllIIlllllllllllllllllllll LMO93027 .I . 4.
Date Jan. 8, 1970 Report No. 091767 Title

National Defense: Review of Civilian Pay and Allowances

UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE IUS FEDERAL OlFFIC BUILDING. 50 FULTON STRtIT SAN FRANCISCO, CALIFORNIA IN REPLY REFER TO: 94102 84821 Cormnander Ramilton Air Force Base 0A .! v i/iO Call1ornla 94934 Dear Sir: We have made a review of civilian pay, including the propriety of salary rates and the effectiveness of the time and attendance procedures and controls at Hamilton Ai...