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Tax Deductions for Individuals: A Summary [December 20, 2012]
"Every tax filer has the option to claim deductions when filing their income tax return. Deductions serve four main purposes in the tax code: (1) to account for large, unusual, and necessary personal expenditures, such as extraordinary medical expenses; (2) to encourage certain types of activities, such as homeownership and charitable contributions; (3) to ease the burden of taxes paid to state and local governments; and (4) to adjust for the expenses of earning income, such as unreimbursed employee expenses. Some tax deductions can be taken by individuals even if they do not itemize. These deductions are commonly referred to as above-the-line deductions, because they reduce a tax filer's adjusted gross income (AGI, or the line). In contrast, itemized and standard deductions are referred to as below-the-line deductions, because they are applied after AGI is calculated to arrive at taxable income."
Library of Congress. Congressional Research Service
Lowry, Sean
2012-12-20
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Tax Deductions for Individuals: A Summary [January 10, 2013]
"This report provides an overview of income tax deductions for individuals. A tax deduction reduces the amount of a tax filer's income that is subject to taxation, ultimately reducing the tax filer's tax liability. Every tax filer has the option to claim deductions when filing their income tax return. However, some tax filers and policymakers may not have detailed knowledge of tax deductions, including future changes in the requirements to claim certain deductions. In addition, tax deductions may be of interest to Congress from a budgetary perspective, as some deductions are classified as tax expenditures, and result in losses in federal revenue. This report first describes what tax deductions are, how they vary in their effects on reducing taxable income, and how they differ from other provisions (e.g., exclusions or credits). Next, it discusses the rationale for deductions as part of the tax code. The final section includes tables that summarize each individual tax deduction, under current law. This report focuses on the standard treatment of tax deductions for individuals under the individual income tax code."
Library of Congress. Congressional Research Service
Lowry, Sean
2013-01-10
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STOCK Act, Insider Trading, and Public Financial Reporting by Federal Officials [December 14, 2012]
"The STOCK Act (Stop Trading on Congressional Knowledge Act of 2012) was signed into law on April 4, 2012. It affirms and makes explicit the fact that there is no exemption from the 'insider trading' laws and regulations for Members of Congress, congressional employees, or any federal officials. The law also expressly affirms that all federal officials have a 'duty' of trust and confidentiality with respect to nonpublic, material information which they may receive in the course of their official duties, and a duty not to use such information to make a private profit."
Library of Congress. Congressional Research Service
Maskell, Jack
2012-12-14
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Sugar Program: The Basics [December 14, 2012]
"The sugar program provides a price guarantee to the processors of sugarcane and sugar beets, and in turn, to the producers of both crops. The U.S. Department of Agriculture (USDA) further is directed to administer the program at no budgetary cost to the federal government by limiting the amount of sugar supplied for food use in the U.S. market. To achieve both objectives, USDA uses four tools--authorized by the 2008 farm bill and longstanding trade law--to keep domestic market prices above guaranteed levels. These are: [1] price support loans at specified levels--the basis for the price guarantee, [2] marketing allotments to limit the amount of sugar that each processor can sell, [3] import quotas to restrict the amount of sugar allowed to enter the U.S. market, [4] a sugar-to-ethanol (feedstock flexibility) backstop--available if marketing allotments and import quotas fail to prevent a sugar surplus from developing (i.e., to keep market prices above guaranteed levels)."
Library of Congress. Congressional Research Service
Jurenas, Remy
2012-12-14
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Sudan: Humanitarian Crisis, Peace Talks, Terrorism, and U.S. Policy [Updated April 28, 2005]
"Sudan, geographically the largest country in Africa, has been ravaged by civil war intermittently for four decades. An estimated 2 million people have died over the past two decades due to war-related causes and famine, and millions have been displaced from their homes. There have been many failed attempts to end the civil war in southern Sudan, including efforts by Nigeria, Kenya, Ethiopia, former President Jimmy Carter, and the United States. To that end, the heads of state from Ethiopia, Eritrea, Kenya, and Uganda formed a mediation committee under the aegis of the Inter-Governmental Authority for Development (IGAD) and held the first formal negotiations in March 1994. In July 2002, the Sudan government and the Sudan People's Liberation Army (SPLA) signed a peace framework agreement in Kenya. In early September, the government of Sudan walked out of the Machakos talks and returned under pressure in early October 2002. On May 26, 2004, the government of Sudan and SPLA signed three protocols on Power Sharing, on the Nuba Mountains and Southern Blue Nile, and on the long disputed Abyei area. The signing of these protocols resolved all outstanding issues between the parties. On June 5, 2004, the parties signed 'the Nairobi Declaration on the Final Phase of Peace in the Sudan.' On January 9, 2005, the government of Sudan and the Sudan People's Liberation Movement signed the final peace agreement at a ceremony held in Nairobi, Kenya. The signing of the Sudan Comprehensive Peace Agreement effectively ended the 21-year old civil war and triggered a six-year Interim Period."
Library of Congress. Congressional Research Service
Dagne, Theodore S.
2005-04-28
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Sudan: Humanitarian Crisis, Peace Talks, Terrorism, and U.S. Policy [Updated March 11, 2005]
"Sudan, geographically the largest country in Africa, has been ravaged by civil war intermittently for four decades. An estimated 2 million people have died over the past two decades due to war-related causes and famine, and millions have been displaced from their homes. There have been many failed attempts to end the civil war in southern Sudan, including efforts by Nigeria, Kenya, Ethiopia, former President Jimmy Carter, and the United States. To that end, the heads of state from Ethiopia, Eritrea, Kenya, and Uganda formed a mediation committee under the aegis of the Inter-Governmental Authority for Development (IGAD) and held the first formal negotiations in March 1994. In July 2002, the Sudan government and the Sudan People's Liberation Army (SPLA) signed a peace framework agreement in Kenya. In early September, the government of Sudan walked out of the Machakos talks and returned under pressure in early October 2002. On May 26, 2004, the government of Sudan and SPLA signed three protocols on Power Sharing, on the Nuba Mountains and Southern Blue Nile, and on the long disputed Abyei area. The signing of these protocols resolved all outstanding issues between the parties. On June 5, 2004, the parties signed 'the Nairobi Declaration on the Final Phase of Peace in the Sudan.' On January 9, 2005, the government of Sudan and the Sudan People's Liberation Movement signed the final peace agreement at a ceremony held in Nairobi, Kenya. The signing of the Sudan Comprehensive Peace Agreement effectively ended the 21-year old civil war and triggered a six-year Interim Period."
Library of Congress. Congressional Research Service
Dagne, Theodore S.
2005-03-11
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Sudan: Humanitarian Crisis, Peace Talks, Terrorism, and U.S. Policy [Updated January 19, 2005]
"Sudan, geographically the largest country in Africa, has been ravaged by civil war intermittently for four decades. An estimated 2 million people have died over the past two decades due to war-related causes and famine, and millions have been displaced from their homes. There have been many failed attempts to end the civil war in southern Sudan, including efforts by Nigeria, Kenya, Ethiopia, former President Jimmy Carter, and the United States. To that end, the heads of state from Ethiopia, Eritrea, Kenya, and Uganda formed a mediation committee under the aegis of the Inter-Governmental Authority for Development (IGAD) and held the first formal negotiations in March 1994. In July 2002, the Sudan government and the Sudan People's Liberation Army (SPLA) signed a peace framework agreement in Kenya. In early September, the government of Sudan walked out of the Machakos talks and returned under pressure in early October 2002. On May 26, 2004, the government of Sudan and SPLA signed three protocols on Power Sharing, on the Nuba Mountains and Southern Blue Nile, and on the long disputed Abyei area. The signing of these protocols resolved all outstanding issues between the parties. On June 5, 2004, the parties signed 'the Nairobi Declaration on the Final Phase of Peace in the Sudan.' On January 9, 2005, the government of Sudan and the Sudan People's Liberation Movement signed the final peace agreement at a ceremony held in Nairobi, Kenya. The signing of the Sudan Comprehensive Peace Agreement effectively ended the 21-year old civil war and triggered a six-year Interim Period."
Library of Congress. Congressional Research Service
Dagne, Theodore S.
2006-01-19?
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Sudan: Humanitarian Crisis, Peace Talks, Terrorism, and U.S. Policy [Updated January 23, 2003]
"Sudan, geographically the largest country in Africa, has been ravaged by civil war intermittently for four decades. An estimated 2 million people have died over the past two decades due to war-related causes and famine, and millions have been displaced from their homes. There have been many failed attempts to end the civil war in southern Sudan, including efforts by Nigeria, Kenya, Ethiopia, former President Jimmy Carter, and the United States. To that end, the heads of state from Ethiopia, Eritrea, Kenya, and Uganda formed a mediation committee under the aegis of the Inter-Governmental Authority for Development (IGAD) and held the first formal negotiations in March 1994. In July 2002, the Sudan government and the Sudan People's Liberation Army (SPLA) signed a peace framework agreement in Kenya. In early September, the government of Sudan walked out of the Machakos talks and returned under pressure in early October 2002. On May 26, 2004, the government of Sudan and SPLA signed three protocols on Power Sharing, on the Nuba Mountains and Southern Blue Nile, and on the long disputed Abyei area. The signing of these protocols resolved all outstanding issues between the parties. On June 5, 2004, the parties signed 'the Nairobi Declaration on the Final Phase of Peace in the Sudan.' On January 9, 2005, the government of Sudan and the Sudan People's Liberation Movement signed the final peace agreement at a ceremony held in Nairobi, Kenya. The signing of the Sudan Comprehensive Peace Agreement effectively ended the 21-year old civil war and triggered a six-year Interim Period."
Library of Congress. Congressional Research Service
Dagne, Theodore S.
2003-01-23
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Sudan: Humanitarian Crisis, Peace Talks, Terrorism, and U.S. Policy [Updated September 24, 2003]
"Sudan, geographically the largest country in Africa, has been ravaged by civil war intermittently for four decades. An estimated 2 million people have died over the past two decades due to war-related causes and famine, and millions have been displaced from their homes. There have been many failed attempts to end the civil war in southern Sudan, including efforts by Nigeria, Kenya, Ethiopia, former President Jimmy Carter, and the United States. To that end, the heads of state from Ethiopia, Eritrea, Kenya, and Uganda formed a mediation committee under the aegis of the Inter-Governmental Authority for Development (IGAD) and held the first formal negotiations in March 1994. In July 2002, the Sudan government and the Sudan People's Liberation Army (SPLA) signed a peace framework agreement in Kenya. In early September, the government of Sudan walked out of the Machakos talks and returned under pressure in early October 2002. On May 26, 2004, the government of Sudan and SPLA signed three protocols on Power Sharing, on the Nuba Mountains and Southern Blue Nile, and on the long disputed Abyei area. The signing of these protocols resolved all outstanding issues between the parties. On June 5, 2004, the parties signed 'the Nairobi Declaration on the Final Phase of Peace in the Sudan.' On January 9, 2005, the government of Sudan and the Sudan People's Liberation Movement signed the final peace agreement at a ceremony held in Nairobi, Kenya. The signing of the Sudan Comprehensive Peace Agreement effectively ended the 21-year old civil war and triggered a six-year Interim Period."
Library of Congress. Congressional Research Service
Dagne, Theodore S.
2003-09-24
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Sudan: Humanitarian Crisis, Peace Talks, Terrorism, and U.S. Policy [Updated November 29, 2005]
"Sudan, geographically the largest country in Africa, has been ravaged by civil war intermittently for four decades. An estimated 2 million people have died over the past two decades due to war-related causes and famine, and millions have been displaced from their homes. There have been many failed attempts to end the civil war in southern Sudan, including efforts by Nigeria, Kenya, Ethiopia, former President Jimmy Carter, and the United States. To that end, the heads of state from Ethiopia, Eritrea, Kenya, and Uganda formed a mediation committee under the aegis of the Inter-Governmental Authority for Development (IGAD) and held the first formal negotiations in March 1994. In July 2002, the Sudan government and the Sudan People's Liberation Army (SPLA) signed a peace framework agreement in Kenya. In early September, the government of Sudan walked out of the Machakos talks and returned under pressure in early October 2002. On May 26, 2004, the government of Sudan and SPLA signed three protocols on Power Sharing, on the Nuba Mountains and Southern Blue Nile, and on the long disputed Abyei area. The signing of these protocols resolved all outstanding issues between the parties. On June 5, 2004, the parties signed 'the Nairobi Declaration on the Final Phase of Peace in the Sudan.' On January 9, 2005, the government of Sudan and the Sudan People's Liberation Movement signed the final peace agreement at a ceremony held in Nairobi, Kenya. The signing of the Sudan Comprehensive Peace Agreement effectively ended the 21-year old civil war and triggered a six-year Interim Period."
Library of Congress. Congressional Research Service
Dagne, Theodore S.
2005-11-29
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Sudan: Humanitarian Crisis, Peace Talks, Terrorism, and U.S. Policy [Updated April 23, 2003]
"Sudan, geographically the largest country in Africa, has been ravaged by civil war intermittently for 4 decades. An estimated 2 million people have died over the past decade due to war-related causes and famine, and millions have been displaced from their homes. According to the United Nations, an estimated 3 million people are in need of emergency food aid. The relief operation is being coordinated by Operation Lifeline Sudan (OLS), established in 1989 in response to the 1988 humanitarian crisis in which over 200,000 people died of starvation. The OLS, a consortium of U.N. agencies and three dozen non-governmental organizations (NGOs), operates in both government and rebel-controlled territories. The 20-year civil war has been and continues to be a major contributing factor to recurring humanitarian crisis. There have been many failed attempts to end the civil war in southern Sudan, including efforts by Nigeria, Kenya, Ethiopia, former President Jimmy Carter, and the United States. To that end, the heads of state from Ethiopia, Eritrea, Kenya and Uganda formed a mediation committee under the aegis of the Inter-Governmental Authority for Development (IGAD) and held the first formal negotiations in March 1994. The basis of these talks is the Declaration of Principles (DOP), which includes the right of self-determination, separation of religion and the state (secularism), and a referendum to be held in the south with secession as an option. Although the National Islamic Front (NIF) government reluctantly accepted the DOP in 1994, the government in Khartoum has repeatedly resisted secularism, walking out on peace talks in September 1994 and returning in July 1997 after a series of military defeats. In July 2002, the Sudan government and the Sudan People's Liberation Army (SPLA) signed a peace framework agreement in Kenya. In early September, the government of Sudan walked out of the Machakos talks and returned under pressure in early October 2002."
Library of Congress. Congressional Research Service
Dagne, Theodore S.
2003-02-23
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U.S. Immigration and Customs Enforcement's Management of the Federal Employees' Compensation Act Program (Revised)
"We reviewed U.S. Immigration and Customs Enforcement's (ICE) management of its 'Federal Employees' Compensation Act' program. The 'Federal Employees' Compensation Act' provides wage loss compensation, medical care, and survivors' benefits to civilian employees for employment-related traumatic injuries and occupational diseases. In fiscal year 2012, ICE had 2,253 cases totaling approximately $21 million in workers' compensation-related costs. Our audit objective was to determine whether ICE is effectively managing the program to minimize lost workdays and related compensation costs. ICE has not effectively managed its 'Federal Employees' Compensation Act' program to control costs. Specifically, it has not ensured correct processing of claims and monitoring of workers' compensation cases. In addition, ICE has not implemented management controls needed to manage the program. As a result, ICE has not minimized lost workdays and related compensation costs. For example, we identified five cases in which individuals received approximately $1 million in compensation after they were cleared to return to work. Additionally, the Department of Homeland Security (DHS) has not provided formal written guidance that establishes minimum standards for administering the 'Federal Employees' Compensation Act' program in the Department and its Components. We made two recommendations to the ICE Acting Human Capital Officer and one recommendation to the DHS Chief Human Capital Officer to improve management of the 'Federal Employees' Compensation Act' program. ICE and DHS concurred with all recommendations."
United States. Department of Homeland Security. Office of Inspector General
2014-07
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Status of the WTO Brazil-U.S. Cotton Case [October 1, 2014]
"On October 1, 2014, Brazil and the United States reached an agreement to resolve the long-running cotton dispute in the World Trade Organization (WTO). The two countries signed a new memorandum of understanding (MOU) that spelled out the terms of the agreement: Brazil relinquishes its rights to countermeasures against U.S. trade or any further proceedings in the dispute; the United States agreed to new rules governing fees and tenor for the GSM-102 export credit guarantee program; Brazil agreed to a temporary Peace Clause with respect to any new WTO actions against U.S. cotton support programs while the 2014 farm bill (P.L. 113-79) is in force or against any agricultural export credit guarantees under the GSM-102 program as long as the program is operated consistent with the agreed terms; the United States would make a onetime final payment of $300 million to the Brazil Cotton Institute (BCI) with explicit use-of-fund conditions; and both counties agreed to routine semi-annual reporting under the MOU. The cotton dispute settlement case (DS267) was initiated by Brazil--a major cotton export competitor--in 2002 against specific provisions of the U.S. cotton program. In September 2004, a WTO dispute settlement panel ruled that (1) certain U.S. agricultural support payments for cotton distorted international agricultural markets and should be either withdrawn or modified to end the market distortions; and (2) U.S. Step-2 payments and agricultural export credit guarantees for cotton and other unscheduled commodities were prohibited subsidies under WTO rules and should be withdrawn."
Library of Congress. Congressional Research Service
Schnepf, Randall Dean, 1954-
2014-10-01
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Temporary Protected Status: Overview and Current Issues [October 10, 2018]
"Federal law provides that all aliens must enter the United States pursuant to the Immigration and Nationality Act (INA). The two major categories of aliens in the INA are (1) immigrants, who are admitted to the United States permanently, and (2) nonimmigrants, who are admitted for temporary reasons (e.g., students, tourists, temporary workers, or business travelers). Foreign nationals who lack proper immigration authorization generally fall into three categories: (1) those who are admitted legally and then overstay their nonimmigrant visas, (2) those who enter the country surreptitiously without inspection, and (3) those who are admitted on the basis of fraudulent documents. In all three instances, the aliens are in violation of the INA and subject to removal."
Library of Congress. Congressional Research Service
Wilson, Jill, 1974-
2018-10-10
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Temporary Protected Status: Overview and Current Issues [January 17, 2018]
"The United States currently provides TPS [temporary protected status] to approximately 437,000 foreign nationals from 10 countries: El Salvador, Haiti, Honduras, Nepal, Nicaragua, Somalia, South Sudan, Sudan, Syria, and Yemen. TPS for Guinea, Liberia, and Sierra Leone expired in May 2017, but certain Liberians maintain relief under an administrative mechanism known as Deferred Enforced Departure (DED). Since September 2017, the Secretary of Homeland Security has announced plans to terminate TPS for four countries--El Salvador, Haiti, Nicaragua, and Sudan--and extend TPS for South Sudan. No decision about Honduras was made by the statutory deadline in November 2017, thus automatically extending that country's designation for six months. There is ongoing debate about whether migrants who have been living in the United States for long periods of time with TPS should receive a pathway to legal permanent resident (LPR) status. In addition, Venezuela's political and economic strife have prompted some U.S. lawmakers to call for its designation for TPS."
Library of Congress. Congressional Research Service
Wilson, Jill, 1974-
2018-01-17
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Deeming Resolutions: Budget Enforcement in the Absence of a Budget Resolution [Updated October 29, 2018]
From the Summary: "The budget resolution reflects an agreement between the House and Senate on a budgetary plan for the upcoming fiscal year. Once agreed to by both chambers in the exact same form, the budget resolution creates parameters that may be enforced by (1) points of order and (2) using the budget reconciliation process. When the House and Senate do not reach final agreement on this plan, it may be more difficult for Congress to reach agreement on subsequent budgetary legislation, both within each chamber and between the chambers.In the absence of agreement on a budget resolution, Congress may employ alternative legislative tools to serve as a substitute for a budget resolution. These substitutes are typically referred to as 'deeming resolutions,'because they are deemed to serve in place of an annual budget resolution for the purposes of establishing enforceable budget levels for the upcoming fiscal year."
Library of Congress. Congressional Research Service
Lynch, Megan Suzanne
2018-10-29
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Taiwan: Select Political and Security Issues [July 31, 2018]
"Taiwan, which officially calls itself the Republic of China (ROC), is an island democracy of 23 million people located across the Taiwan Strait from mainland China. Since January 1, 1979, U.S.-Taiwan relations have been unofficial, a consequence of the Carter Administration's decision to establish diplomatic relations with the People's Republic of China (PRC) and break formal diplomatic ties with self-ruled Taiwan, over which the PRC claims sovereignty. The Taiwan Relations Act (TRA, P.L. 96-8; 22 U.S.C. 3301 et seq.), enacted on April 10, 1979, provides a legal basis for this unofficial bilateral relationship. It also includes commitments related to Taiwan's security."
Library of Congress. Congressional Research Service
Lawrence, Susan V.
2018-07-31
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Balanced Budget Amendments [April 10, 2018]
From the Document: "A balanced budget amendment (BBA) proposes to amend the U.S. Constitution to require that 'outlays shall not exceed revenues.' Constitutional amendments require a two-thirds vote of approval in both houses of Congress as well as ratification by three-fourths of the states. [...] Proposed BBAs have historically included additional provisions that may be as contentious as the requirement that outlays not exceed revenues. Such provisions are summarized below."
Library of Congress. Congressional Research Service
Lynch, Megan Suzanne; Saturno, James
2018-04-10
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Taiwan: Major U.S. Arms Sales Since 1990 [August 29, 2014]
"This report, updated through the 113th Congress, discusses U.S. security assistance to Taiwan (calling itself Republic of China (ROC)), including policy issues for Congress and legislation. Congress has oversight of the Taiwan Relations Act (TRA), P.L. 96-8, which has governed arms sales to Taiwan since 1979, when the United States recognized the People's Republic of China (PRC) instead of the ROC. The U.S.-ROC Mutual Defense Treaty terminated in 1979. Two other relevant parts of the 'one China' policy are the August 17, 1982, U.S.-PRC Joint Communique and the 'Six Assurances' to Taiwan. U.S. arms sales to Taiwan have been significant. The United States also expanded military ties with Taiwan after the PRC's missile firings in 1995-1996."
Library of Congress. Congressional Research Service
Kan, Shirley
2014-08-29
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Stafford Act Assistance and Acts of Terrorism [March 22, 2017]
"The Robert T. Stafford Disaster Relief and Emergency Assistance Act (the Stafford Act) authorizes the President to issue two types of declarations that could potentially provide federal assistance to states and localities in response to a terrorist attack: a 'major disaster declaration' or an 'emergency declaration.' Major disaster declarations authorize a wide range of federal assistance to states, local governments, tribal nations, individuals and households, and certain nonprofit organizations to recover from a catastrophic event. Major disaster declarations also make Small Business Administration (SBA) disaster loans available to eligible businesses and households. Emergency declarations authorize a more limited range of federal assistance to protect property and public health and safety, and to lessen or avert the threat of a major disaster. Only private nonprofit organizations are eligible for disaster loans under an emergency declaration. [...] This report provides an overview of emergency and major disaster declarations and explains how they might be used in the aftermath of a terrorist incident that does not involve a fire or an explosion, such as high casualty mass shootings or chemical gas attacks. This report also provides an overview of Stafford Act assistance provided for past terrorist incidents. This report will be updated as events warrant."
Library of Congress. Congressional Research Service
Lindsay, Bruce R.; McCarthy, Francis X.
2017-03-22
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State and Local 'Sanctuary' Policies Limiting Participation in Immigration Enforcement [March 23, 2017]
"The federal government is vested with the exclusive power to create rules governing which aliens may enter the United States and which aliens may be removed. However, the impact of alien migration-whether lawful or unlawful-is arguably felt most directly in the communities where aliens reside. State and local responses to unlawfully present aliens within their jurisdictions have varied considerably, particularly as to the role that state and local police should play in enforcing federal immigration law. While some states and municipalities actively participate in or cooperate with federal immigration enforcement efforts, others have actively opposed federal immigration authorities' efforts to identify and remove certain unlawfully present aliens within their jurisdictions. [...] This report provides examples of various state and local laws and policies that fall into one of these sanctuary categories. The report also discusses federal measures designed to counteract sanctuary policies. [...] Additionally, the report discusses legal issues relevant to sanctuary policies. In particular, the report examines the extent to which states, as sovereign entities, may decline to assist in federal immigration enforcement and the degree to which the federal government can stop state measures that undermine federal objectives in a manner that is consistent with the Supremacy Clause and the Tenth Amendment."
Library of Congress. Congressional Research Service
Herman, Sarah S.
2017-03-23
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Temporarily Filling Presidentially Appointed, Senate-Confirmed Positions [April 18, 2017]
"A vacant presidentially appointed, Senate-confirmed position (herein, 'advice and consent position') can be filled temporarily under one of several authorities that do not require going through the Senate confirmation process. Under specific circumstances, many executive branch vacancies can be filled temporarily under the Federal Vacancies Reform Act of 1998 or by recess appointment. In some cases, temporary filling of vacancies in a particular position is specifically provided for in statute. Generally, designation or appointment under one of these methods confers upon the official the legal authority to carry out the duties of the office. Alternatively, an individual may be hired by the agency as a consultant. A consultant does not carry the legal authority of the office, and may act only in an advisory capacity. In many instances, the functions of a vacant advice and consent office may be carried out indefinitely by another official, usually the first assistant, under the terms of an administrative delegation order of the agency head. In such instances, the official carries out these functions without assuming the vacant office."
Library of Congress. Congressional Research Service
Hogue, Henry B.
2017-04-18
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Information Technology Management Letter for the Federal Emergency Management Agency Component of the FY 2014 Department of Homeland Security Financial Statement Audit
From the Highlights: "Each year, our independent auditors identify component-level information technology control deficiencies as part of the DHS consolidated financial statement audit. This letter provides details that were not included in the fiscal year (FY) 2014 DHS Agency Financial Report. [...] We recommend that FEMA, in coordination with the DHS Chief Information Officer and Chief Financial Officer, make improvements to its financial management systems and associated information technology security program."
United States. Department of Homeland Security. Office of Inspector General
2015-03-25
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National Flood Insurance Program's Management Letter for DHS' FY 2014 Financial Statements Audit (Redacted)
From the Highlights: "The Federal Government has a fundamental responsibility to be an effective steward of taxpayers' dollars. Sound financial practices and related management operations, reliable financial systems, and effective internal control are essential for reliable, timely financial information that supports management decision making needed to achieve the Department of Homeland Security's (DHS) mission."
United States. Department of Homeland Security. Office of Inspector General
2015-03-25
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Gwinnett County, Georgia, Generally Accounted for and Expended FEMA Public Assistance Grant Funds According to Federal Requirements
From the Highlights: "Gwinnett County, Georgia (County) received an award of $6.3 million from the Georgia Emergency Management Agency (Georgia), a Federal Emergency Management Agency (FEMA) grantee, for damages resulting from a September 2009 flood. We audited projects totaling $4.6 million to determine whether the County accounted for and expended FEMA funds according to Federal requirements. [...] FEMA should disallow $87,208 of project costs that insurance covered and require Georgia to promptly reconcile payments it made to the County under the grant."
United States. Department of Homeland Security. Office of Inspector General
2015-02-20
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United States Secret Service's Management Letter for DHS' FY 2014 Financial Statements Audit
From the Highlights: "The Federal Government has a fundamental responsibility to be an effective steward of taxpayers' dollars. Sound financial practices and related management operations, reliable financial systems, and effective internal control are essential for reliable, timely financial information that supports management decision making needed to achieve the Department of Homeland Security's (DHS) mission. KPMG [Klynveld Peat Marwick Goerdeler] LLP [limited liability partnership] reviewed the United States Secret Service's (U.S. Secret Service) internal control over financial reporting. The management letter contains seven observations related to internal control and other operational matters for management's considerations. KPMG LLP noted deficiencies and the need for improvements in certain U.S. Secret Service processes. These deficiencies did not meet the criteria to be reported in the 'Independent Auditors' Report on DHS' FY 2014 Financial Statements and Internal Control over Financial Reporting', dated November 14, 2014, included in DHS' fiscal year 2014 'Agency Financial Report'. These observations are intended to improve internal control or result in other operating efficiencies."
United States. Department of Homeland Security. Office of Inspector General
2015-04-08
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FEMA Needs to Ensure the Cost Effectiveness of $945,640 That Los Angeles County, California Spent for Hazard Mitigation Under the Public Assistance Program
From the Highlights: "The County [Los Angeles County, California] improperly claimed $945,640 more than the $780,511 that FEMA Region IX initially authorized to construct a wall to stabilize a damaged section of road. The County incurred the additional costs because, rather than adhere to the scope of work that FEMA authorized, it built a superior wall to lessen the susceptibility of damage that anticipated wildfires might cause in that location. FEMA Headquarters ultimately approved this funding and awarded the County both the initial $780,511 and an 'additional' $945,640 for the already-completed project. However, FEMA Headquarters did not provide a reasonable justification for its decision and did not perform a benefit/cost analysis as required to fund mitigation measures. As a result, FEMA and taxpayers had no assurance that the mitigations work was cost effective, as Federal regulations and FEMA guidelines require."
United States. Department of Homeland Security. Office of Inspector General
2015-03-03
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Science and Technology Directorate Needs to Improve Its Contract Management Procedures
From the Highlights: "In fiscal year 2013, the Science and Technology Directorate (S&T) administered about 370 contracts valued at around $338 million. Developing and implementing standard practices for contract oversight and management, as well as for contract termination, within S&T, will ensure that S&T programs achieve stated program goals and objectives and terminations are in the Government's best interest. [...] We recommend that S&T develop and implement written standard operating procedures for reviewing, documenting, and reporting on overall contract oversight and management, as well as for terminating a contract for convenience. We also recommend that S&T review its contract portfolio to ensure all contract files contain sufficient evidence to help management make well-informed decisions, including whether programs are meeting intended objectives."
United States. Department of Homeland Security. Office of Inspector General
2015-02-27
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CBP Did Not Effectively Plan and Manage Employee Housing in Ajo, Arizona (Revised)
This document is a revised version of "CBP Did Not Effective Plan and Manage Employee Housing in Ajo, Arizona, OIG-14-131" with a change to page 9. The revision did not change the findings or recommendations. From the Document: "U.S. Customs and Border Protection (CBP) secures our Nation's borders and facilitates lawful international trade and travel while enforcing Federal laws and regulations. To accomplish its mission, CBP often stations officers and agents in remote areas of the country without adequate housing options. In 2008, CBP identified a need for employee housing along the southwest border, particularly in Arizona and Texas, given the remoteness and limited housing market. CBP began planning the construction of employee housing in Ajo, Arizona, in 2008 and completed construction in late 2012. We conducted this audit to determine whether CBP followed good business practices in planning and managing employee housing in Ajo, Arizona."
United States. Department of Homeland Security. Office of Inspector General
2014-10-06
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FEMA Should Take Steps to Improve the Efficiency and Effectiveness of the Disaster Assistance Helpline for Disaster Survivors That Do Not Speak English or Spanish
From the Document: "We audited the Federal Emergency Management Agency's (FEMA) initial response to the Colorado Flood (FEMA Disaster Number DR-4145-CO). This memorandum advises you of a related issue that came to our attention during that audit. Namely, FEMA should make improvements to its Disaster Assistance Helpline (Helpline) to ensure that it efficiently and effectively accommodates non-English/Spanish-speaking disaster survivors."
United States. Department of Homeland Security. Office of Inspector General
2014-07
