October 18, 2021

News

News Network

Senate Disbursing Office: Procedures Related to 2021 Cash Count

20 min read
<div>What GAO Found GAO performed agreed-upon procedures at the Senate Disbursing Office (SDO) consisting of (1) identifying the authorized and reported amount of cash accountability for the Secretary of the Senate, (2) counting all cash items that support the cash accountability level of the SDO, (3) counting all noncash items that support the cash accountability level of the SDO, and (4) agreeing the total amount counted to the authorized amount and reported amount of cash accountability. The total value of cash and noncash items counted on August 10, 2021, agreed to the cash accountability level that the SDO authorized and reported, except for a difference of $3.06, which SDO officials stated is a known overage that has accumulated over time. The Secretary of the Senate is responsible for the sufficiency of these agreed-upon procedures to meet the SDO's objectives, and GAO makes no representation in that respect. The report provides the details on the agreed-upon procedures and the results of performing each of the procedures. The Secretary of the Senate in an email response stated that she had no comments on the draft report. Why GAO Did This Study The Chairwoman and Ranking Member of the Senate Committee on Rules and Administration requested that GAO perform procedures on the cash accountability level that the SDO authorized and reported. The cash accountability level represents the value of cash and noncash items for which the Secretary of the Senate, as disbursing officer for the U.S. Senate, is responsible. For more information, contact Hannah Padilla at (202) 512-5683 or padillah@gao.gov.</div>

What GAO Found

GAO performed agreed-upon procedures at the Senate Disbursing Office (SDO) consisting of (1) identifying the authorized and reported amount of cash accountability for the Secretary of the Senate, (2) counting all cash items that support the cash accountability level of the SDO, (3) counting all noncash items that support the cash accountability level of the SDO, and (4) agreeing the total amount counted to the authorized amount and reported amount of cash accountability. The total value of cash and noncash items counted on August 10, 2021, agreed to the cash accountability level that the SDO authorized and reported, except for a difference of $3.06, which SDO officials stated is a known overage that has accumulated over time.

The Secretary of the Senate is responsible for the sufficiency of these agreed-upon procedures to meet the SDO’s objectives, and GAO makes no representation in that respect. The report provides the details on the agreed-upon procedures and the results of performing each of the procedures.

The Secretary of the Senate in an email response stated that she had no comments on the draft report.

Why GAO Did This Study

The Chairwoman and Ranking Member of the Senate Committee on Rules and Administration requested that GAO perform procedures on the cash accountability level that the SDO authorized and reported. The cash accountability level represents the value of cash and noncash items for which the Secretary of the Senate, as disbursing officer for the U.S. Senate, is responsible.

For more information, contact Hannah Padilla at (202) 512-5683 or padillah@gao.gov.

More from:

News Network

  • Lake Ontario-St. Lawrence River Plan: Improved Communication and Adaptive Management Strategy Could Help Address Stakeholder Concerns
    In U.S GAO News
    The International Joint Commission's (IJC) process for developing and selecting the Lake Ontario-St. Lawrence River Plan 2014 (Plan 2014) was generally consistent with relevant essential elements of risk-informed decision-making. During the 18-year process, IJC took steps to define objectives and performance measures to be used in its decision-making, identify various options, assess uncertainties like climate change, and engage with stakeholders, among other steps. These steps are all essential elements of risk-informed decision making. Plan 2014 Affects Various Users of Lake Ontario and the St. Lawrence River, Including (from Left to Right) Commercial Navigation, Coastal Development, and Recreational Boating, Including Marinas IJC uses two mechanisms—a communications committee and a strategic communication plan—and a variety of methods—such as its website, social media, and public meetings—to communicate with stakeholders about its implementation of Plan 2014. Nevertheless, 12 of the 14 stakeholders GAO interviewed expressed concerns about IJC's communication. GAO found that IJC's strategic communication plan and related documents partially align with best practices. For example, the communication plan and related documents do not comprehensively identify target audiences or include mechanisms to monitor and evaluate the effectivness of their communication efforts. Updating its strategic communication plan to align with best practices and principles for risk communication could help IJC ensure improved stakeholder communication. Of the 14 stakeholders interviewed, nine expressed concerns about the rules and criteria in Plan 2014 and 10 expressed concerns about its implementation. For example, seven stakeholders told us that they do not believe that the Plan allows IJC to act proactively in anticipation of future water conditions. IJC has taken initial steps to develop an adaptive management process that may help address stakeholder concerns and approved a long-term adaptive management strategy in March 2020. However, the document does not fully incorporate the key elements and essential characteristics of an adaptive management process that could help IJC transparently and effectively assess Plan 2014 and adjust future actions to achieve the plan's objectives. For example, the Plan does not fully incorporate a communication strategy for engaging stakeholders throughout the process or information on how IJC will determine if adjustments to the Plan's rules and criteria are warranted. Water releases from Lake Ontario into the St. Lawrence River are determined by a set of regulatory rules and criteria called Plan 2014—issued pursuant to IJC's Supplementary Order of Approval and the Boundary Waters Treaty of 1909. The IJC—a binational commission—developed and issued the Plan and Order with the concurrence of the United States and Canada. The rules affect a variety of users of the waterway, including ecosystems, hydropower, and municipal and industrial water use. After flooding from the lake and river in 2017, GAO was asked to examine the process IJC used to develop and evaluate Plan 2014 and how IJC has addressed stakeholder concerns. This report examines (1) the extent to which IJC's process to develop and select Plan 2014 was consistent with essential elements of risk-informed decision-making, (2) actions IJC has taken to communicate with stakeholders about its implementation of Plan 2014 and stakeholder concerns regarding IJC's communication, and (3) stakeholder concerns about Plan 2014 and the extent to which IJC has developed a process to assess and adjust Plan 2014. GAO reviewed Plan 2014 and other IJC documents, interviewed IJC and federal officials and a nongeneralizable sample of 14 stakeholders, selected for a variety of user interests and stakeholder types. GAO is making three recommendations, including that the U.S. Section of the IJC work with its Canadian counterpart to ensure that the communication plan aligns with best practices and the adaptive management strategy fully incorporates key elements. IJC agreed with our recommendations. For more information, contact J. Alfredo Gómez at (202) 512-3841 or gomezj@gao.gov.
    [Read More…]
  • Engineer Pleads Guilty to More Than $10 Million of COVID-Relief Fraud
    In Crime News
    A Texas engineer pleaded guilty today for filing fraudulent bank loan applications seeking more than $10 million dollars in forgivable loans guaranteed by the Small Business Administration (SBA) under the Coronavirus Aid, Relief, and Economic Security (CARES) Act.
    [Read More…]
  • Three Former U.S. Intelligence Community and Military Personnel Agree to Pay More Than $1.68 Million to Resolve Criminal Charges Arising from Their Provision of Hacking-Related Services to a Foreign Government
    In Crime News
    On Sept. 7, U.S. citizens, Marc Baier, 49, and Ryan Adams, 34, and a former U.S. citizen, Daniel Gericke, 40, all former employees of the U.S. Intelligence Community (USIC) or the U.S. military, entered into a deferred prosecution agreement (DPA) that restricts their future activities and employment and requires the payment of $1,685,000 in penalties to resolve a Department of Justice investigation regarding violations of U.S. export control, computer fraud and access device fraud laws.
    [Read More…]
  • Federal Contractor Agrees to Pay $18.98 Million for Alleged False Claims Act Caused by Overcharges and Unqualified Labor
    In Crime News
    Cognosante LLC has agreed to pay the United States $18,987,789 to resolve allegations that it violated the False Claims Act by using unqualified labor and overcharging the United States for services provided to government agencies under two General Services Administration (GSA) contracts, the Justice Department announced today.  Cognosante, which is headquartered in Falls Church, Virginia, provides health care and IT services and solutions to federal agencies.   
    [Read More…]
  • As COVID-19 Cases Fall, Juries Get Back to Work
    In U.S Courts
    As coronavirus (COVID-19) case totals continue to decline in the United States, federal courts are rapidly expanding the number of jury trials and other in-person proceedings.
    [Read More…]
  • Designation of Republic of Guatemala Congressperson Boris España Cáceres Due to Involvement in Significant Corruption
    In Crime Control and Security News
    Ned Price, Department [Read More…]
  • Justice Department Settles with the Commissioner of the Revenue for Caroline County, Virginia to Resolve Disability Discrimination Complaint
    In Crime News
    The Justice Department today announced that it reached an agreement with the Commissioner of the Revenue for Caroline County, Virginia, in his official capacity (the “Commissioner”) to resolve the department’s lawsuit alleging disability discrimination in violation of Title I of the Americans with Disabilities Act (ADA).
    [Read More…]
  • Justice Department Settles with a Car Rental Services Company to Resolve Immigration-Related Discrimination
    In Crime News
    The Justice Department announced today that it signed a settlement agreement with Fleetlogix Inc. (Fleetlogix) resolving claims that the company discriminated against work-authorized non-U.S. citizens by requiring them to provide specific and unnecessary work authorization documentation because of their citizenship or immigration status. Fleetlogix, based in San Diego, California, operates offices nationwide that provide cleaning and transportation services to rental car companies.
    [Read More…]
  • Houston man charged in Memorial Drive thefts
    In Justice News
    A 26-year old Houston [Read More…]
  • Saint Kitts and Nevis Travel Advisory
    In Travel
    Reconsider travel to St. [Read More…]
  • Federal Grand Jury Returns a Superseding Indictment Adding New Charges in the Conspiracy to Kidnap Michigan Governor Gretchen Whitmer
    In Crime News
    A federal grand jury in Michigan returned a superseding indictment that adds new charges of conspiracy to use a weapon of mass destruction against three defendants and adds federal firearms violations against two defendants in the case alleging a conspiracy to kidnap the governor of Michigan, Gretchen Whitmer.
    [Read More…]
  • Owner of Montana Construction Company Sentenced to 15 Months in Prison for Employment Tax Fraud
    In Crime News
    A Montana man was sentenced today to 15 months in prison for employment tax fraud.
    [Read More…]
  • Social Security Disability: Information on Wait Times, Bankruptcies, and Deaths among Applicants Who Appealed Benefit Denials
    In U.S GAO News
    GAO found that most applicants for disability benefits who appealed the Social Security Administration's (SSA) initial disability determination from fiscal years 2008 through 2019 waited more than 1 year for a final decision on their claim. Median wait times reached 839 days for claims filed in fiscal year 2015, following an increase of applications during the Great Recession. Wait times have decreased since then as SSA made substantial progress in reducing the wait for a hearing before an administrative law judge prior to the Coronavirus Disease 2019 (COVID-19) pandemic. Individuals who filed appeals of disability benefits decisions were older and had less education than the overall population of working-age adults. Among these disability applicants, wait times for a final decision did not significantly vary by age, sex, or education levels. GAO's analysis of available data from SSA and the Administrative Office of the U.S. Courts (AOUSC) found that from fiscal years 2014 through 2019, about 48,000 individuals filed for bankruptcy while awaiting a final decision on their disability appeals. This represents about 1.3 percent of the approximately 3.6 million disability applicants who filed appeals during those years. The applicants who filed for bankruptcy while awaiting a disability appeals decision were disproportionately female, older, and had more than a high school education as compared to the total population of disability applicants who filed appeals. Bankruptcies among individuals who were awaiting decisions about disability appeals may have been unrelated to the applicant's claimed disability. GAO's analysis of SSA disability administrative data and death data found that of the approximately 9 million disability applicants who filed an appeal from fiscal year 2008 through 2019, 109,725 died prior to receiving a final decision on their appeal. This represents about 1.2 percent of the total number of disability applicants who filed an appeal during those years. The annual death rate of applicants awaiting a final disability decision has increased in recent years. From fiscal years 2011 through 2018, the annual death rate for applicants pursuing appeals increased from 0.52 percent to 0.72 percent. Applicants who filed their initial disability claim during years of peak wait times and appealed their initial decision died at a higher rate while awaiting a final decision than applicants who filed their initial claim in years with shorter wait times. Disability applicants awaiting a final decision about their appeal who were male died at higher rates than applicants who were female and those who were older died at higher rates than those who were younger. Death rates were largely similar across reported education levels. Deaths among individuals who were awaiting decisions about disability appeals may have been unrelated to the applicant's claimed disability. The Social Security Administration (SSA) manages two large disability benefit programs–Disability Insurance (DI) and Supplemental Security Income (SSI). As of December 2019, these programs provided benefits to approximately 12.3 million adults living with disabilities and their eligible dependents. A disability applicant who is dissatisfied with SSA's initial disability determination can appeal the decision to multiple escalating levels of review. From fiscal years 2008 through 2019, SSA received approximately 9 million appeals of initial DI or SSI decisions. GAO has previously reported that applicants who appeal a benefits denial can potentially wait years to receive a final decision, during which time an applicant's health or financial situation could deteriorate. Given the heightened risk of worsening medical and financial conditions for disability applicants, GAO was asked to examine the incidence of such events while applicants await a final decision on their disability claim. This report examines the status of disability applicants while they awaited a final benefits decision including 1) their total wait times across all levels of disability appeals within SSA, 2) their incidence of bankruptcy, and 3) their incidence of death. For wait times, bankruptcies, and deaths, GAO also examined variations across certain demographic characteristics of applicants. GAO obtained administrative data from SSA for all adult disability applicants from fiscal years 2008 through 2019 who filed an appeal to their initial disability determination. GAO used these data to calculate wait times across appeals levels, rates of approvals and denials, and appeals caseloads, and examined changes in these three areas over time. To describe the incidence of bankruptcy among individuals awaiting a disability appeals decision, GAO matched SSA disability data to AOUSC bankruptcy data for fiscal years 2014 through 2019. To describe the incidence of death among individuals awaiting a disability appeals decision, GAO matched the disability data to SSA's Death Master File. For all of these analyses, GAO also examined variations across demographic characteristics of applicants, including age, sex, and reported education level. GAO also reviewed relevant policies, federal laws and regulations, and agency publications, and interviewed agency officials. For more information, contact Elizabeth Curda at (202) 512-7215 or CurdaE@gao.gov.
    [Read More…]
  • Secretary Pompeo’s Meeting with Qatari Deputy Prime Minister and Minister of Foreign Affairs Al Thani
    In Crime Control and Security News
    Office of the [Read More…]
  • Secretary Blinken’s Meeting with Egyptian Foreign Minister Shoukry
    In Crime Control and Security News
    Office of the [Read More…]
  • Chemical Security: Overlapping Programs Could Better Collaborate to Share Information and Identify Potential Security Gaps
    In U.S GAO News
    Eight federal programs addressing chemical safety or security from four departments or agencies that GAO reviewed contain requirements or guidance that generally align with at least half of the Department of Homeland Security's (DHS) 18 Chemical Facility Anti-Terrorism Standards (CFATS) program standards. At least 550 of 3,300 (16 percent) facilities subject to the CFATS program are also subject to other federal programs. Analyses of CFATS and these eight programs indicate that some overlap, duplication, and fragmentation exists, depending on the program or programs to which a facility is subject. For example, six federal programs' requirements or guidance indicate some duplication with CFATS. CFATS program officials acknowledge similarities among these programs' requirements or guidance, some of which are duplicative, and said that the CFATS program allows facilities to meet CFATS program standards by providing information they prepared for other programs. more than 1,600 public water systems or wastewater treatment facilities are excluded under the CFATS statute, leading to fragmentation. While such facilities are subject to other programs, those programs collectively do not contain requirements or guidance that align with four CFATS standards. According to DHS, public water systems and wastewater treatment facilities are frequently subject to safety regulations that may have some security value, but in most cases, these facilities are not required to implement security measures commensurate to their level of security risk, which may lead to potential security gaps. The departments and agencies responsible for all nine of these chemical safety and security programs—four of which are managed by DHS, three by the Environmental Protection Agency (EPA), and one each managed by the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) and the Department of Transportation (DOT)—have previously worked together to enhance information collection and sharing in response to Executive Order 13650, issued in 2013. This Executive Order directed these programs to take actions related to improving federal agency coordination and information sharing. However, these programs have not identified which facilities are subject to multiple programs, such that facilities may be unnecessarily developing duplicative information to comply with multiple programs. Although CFATS allows facilities to use information they prepared for other programs, CFATS program guidance does not specify what information facilities can reuse. Finally, DHS and EPA leaders acknowledged that there are differences between CFATS requirements and the security requirements for public water systems and wastewater treatment facilities, but they have not assessed the extent to which potential security gaps may exist. By leveraging collaboration established through the existing Executive Order working group, the CFATS program and chemical safety and security partners would be better positioned to minimize unnecessary duplication between CFATS and other programs and better ensure the security of facilities currently subject to fragmented requirements. Facilities with hazardous chemicals could be targeted by terrorists to inflict mass casualties or damage. Federal regulations applicable to chemical safety and security have evolved over time as authorizing statutes and regulations established programs for different purposes, such as safety versus security, and with different enforcement authorities. GAO has reported that such programs may be able to achieve greater efficiency where overlap exists by reducing duplication and better managing fragmentation. GAO was asked to review issues related to the effects that overlap, duplication, and fragmentation among the multiple federal programs may have on the security of the chemical sector. This report addresses the extent to which (1) such issues may exist between CFATS and other federal programs, and (2) the CFATS program collaborates with other federal programs. GAO analyzed the most recent available data on facilities subject to nine programs from DHS, EPA, ATF, and DOT; reviewed and analyzed statutes, regulations, and program guidance; and interviewed agency officials. GAO is making seven recommendations, including that DHS, EPA, ATF, and DOT identify facilities subject to multiple programs; DHS clarify guidance; and DHS and EPA assess security gaps. Agencies generally agreed with six; EPA did not agree with the recommendation on gaps. GAO continues to believe it is valid, as discussed in the report. For more information, contact Nathan Anderson at (206) 287-4804 or AndersonN@gao.gov.
    [Read More…]
  • Alabama Salesman Sentenced to Prison for Tax Evasion
    In Crime News
    A Hoover, Alabama, salesman was sentenced to 24 months in prison yesterday for tax evasion, announced Principal Deputy Assistant Attorney General Richard E. Zuckerman of the Justice Department’s Tax Division and U.S. Attorney Prim F. Escalona for the Northern District of Alabama.
    [Read More…]
  • Singaporean Shipping Company Fined $12 Million in a Multi-District Case for Concealing Illegal Discharges of Oily Water and Garbage and a Hazardous Condition
    In Crime News
    Pacific Carriers Limited (PCL), a Singapore-based company that owns subsidiaries engaged in international shipping, was sentenced today in federal court before U.S. District Court Judge Louise Flanagan in New Bern, North Carolina, after pleading guilty to violations of the Act to Prevent Pollution from Ships, obstruction of justice, and for a failure to notify the U.S. Coast Guard of a hazardous condition on the Motor Vessel (M/V) Pac Antares.
    [Read More…]
  • Massachusetts Woman Pleads Guilty to Tax and Drug Charges Arising from Multimillion-Dollar Marijuana Enterprise
    In Crime News
    A Massachusetts woman pleaded guilty today to tax evasion, conspiracy to distribute marijuana, possession of marijuana with intent to distribute, and money laundering.
    [Read More…]
  • Interface Rehab to Pay $2 Million to Resolve False Claims Act Allegations
    In Crime News
    Interface Rehab (Interface), headquartered and operating in California, has agreed to pay $2 million to resolve allegations that it violated the False Claims Act by causing the submission of claims to Medicare for rehabilitation therapy services that were not reasonable or necessary.
    [Read More…]
Network News © 2005 Area.Control.Network™ All rights reserved.