WorldCat Identities

Kutz, Gregory D.

Overview
Works: 208 works in 402 publications in 1 language and 31,080 library holdings
Genres: Rules 
Roles: Author
Classifications: UC263, 336.343
Publication Timeline
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Most widely held works by Gregory D Kutz
Investigation : military meals, ready-to-eat sold on eBay by Gregory D Kutz( )

4 editions published in 2006 in English and held by 346 WorldCat member libraries worldwide

Sales of sensitive military property to the public by Gregory D Kutz( )

3 editions published in 2007 in English and held by 345 WorldCat member libraries worldwide

Addressing significant vulnerabilities in the Department of State's passport issuance process by Jess T Ford( )

2 editions published in 2009 in English and held by 342 WorldCat member libraries worldwide

A genuine U.S. passport is a vital document, permitting its owner to travel freely into and out of the United States, prove U.S. citizenship, obtain further identification documents, and set up bank accounts, among other things. Since May 2005, we have issued several reports identifying significant fraud vulnerabilities in the passport issuance process. 1 This report (1) describes our recent work on passport fraud and (2) summarizes actions the Department of State (State) has indicated it is taking to address the fraud vulnerabilities we identified. We are also providing suggested corrective actions to reduce fraud risk in the passport program
Examples of job hopping by commercial drivers after failing drug tests by Gregory D Kutz( )

3 editions published in 2008 in English and held by 342 WorldCat member libraries worldwide

Border security investigators successfully transported radioactive sources across our nation's borders at selected locations by Gregory D Kutz( )

3 editions published in 2006 in English and held by 341 WorldCat member libraries worldwide

Financial management : state and federal governments are not taking action to collect unpaid debt through reciprocal agreements by Gregory D Kutz( )

2 editions published in 2005 in English and held by 341 WorldCat member libraries worldwide

NASA : compliance with cost limits by Gregory D Kutz( )

1 edition published in 2005 in English and held by 340 WorldCat member libraries worldwide

CFC charities responses to posthearing questions by Gregory D Kutz( )

4 editions published in 2006 in English and held by 339 WorldCat member libraries worldwide

Sale of magnetic data tapes previously used by the government presents a low security risk by Gregory D Kutz( )

4 editions published in 2007 in English and held by 338 WorldCat member libraries worldwide

Management letter recommendations for improvements to USDA's internal controls and policies on premium class air travel by Gregory D Kutz( )

4 editions published in 2007 in English and held by 337 WorldCat member libraries worldwide

Tax compliance : some Hurricanes Katrina and Rita disaster assistance recipients have unpaid federal taxes by Gregory D Kutz( )

3 editions published in 2007 in English and held by 336 WorldCat member libraries worldwide

Since February 2004, we have issued a series of reports detailing how some organizations and individuals, including defense, civilian agency, and General Services Administration (GSA) contractors; tax-exempt (not-for-profit) organizations; and Medicare physicians, abused the federal tax system at the same time they were doing business with or receiving benefits from the federal government. While we performed this work it came to our attention that some organizations and individuals that were recipients of federal grants and other direct assistance were also abusing the tax system. Thus, Congress asked us to perform additional work and report specifically on organizations and individuals that abuse the federal tax system at the same time they receive federal grants or other similar types of federal assistance, known as direct payments for specified use (direct assistance) programs. Based on Congressional request, we completed a forensic audit and related investigations of unpaid federal taxes owed by recipients of the Federal Emergency Management Agency's (FEMA) Individuals and Households Program (IHP) following hurricanes Katrina and Rita. IHP is a federal direct assistance program authorized by the Robert T. Stafford Disaster Relief and Emergency Assistance Act (Stafford Act), as amended by the Disaster Mitigation Act of 2000. We conducted our audit of IHP concurrently with our broader audit of federal grant and direct assistance recipients that have unpaid federal taxes, which Congress also requested. We will be reporting the results of that work separately. The specific objectives of our work were to (1) determine, to the extent practical, the estimated magnitude of federal taxes owed by individuals receiving IHP disaster assistance benefit payments following hurricanes Katrina and Rita and (2) provide illustrative examples of abusive or criminal activity related to the federal tax system by IHP recipients with unpaid federal taxes. While about 95 percent of all IHP recipients of disaster relief assistance following hurricanes Katrina and Rita paid their federal taxes, tens of thousands owed federal taxes at the time of the disaster. We identified about 80,000 of the 1.5 million individuals (about 5 percent) who received disaster assistance benefits for hurricanes Katrina and Rita and owed over $700 million combined in unpaid federal taxes prior to those hurricanes. However, our estimates of the taxes owed by these recipients is understated in that we did not include amounts owed by individuals who have not filed tax returns or who have failed to report the full amount of taxes due (referred to as nonfilers and underreporters) and for whom IRS has not determined that specific tax debts are owed. FEMA officials stated that they do not screen disaster applicants for tax debts. FEMA officials stated that there is no law or regulation that requires FEMA to screen IHP applicants prior to providing disaster assistance. The five IHP recipients with which we chose to illustrate abusive and criminal activity related to the federal tax system had tax debts ranging from about $400,000 to over $2 million. Our investigation found that a number of these individuals had a history of failing to file tax returns for several years prior to the hurricane disasters. We also found instances in which IHP recipients attempted to transfer property to avoid IRS seizure. For example, one IHP recipient in the oil and gas industry forged a third party's signature to illegally transfer land. Another IHP recipient, a lawyer, transferred a large quantity of stock to a family member while IRS was taking collection actions against the lawyer. We received written comments on a draft of this report from the Department of Homeland Security (DHS). In its written comments, DHS stated that FEMA's administration of disaster assistance programs to victims of hurricanes Katrina and Rita with tax liabilities was consistent with federal law and policy. As recognized in our draft report, DHS is not required to screen applicants for tax debts. We have reprinted DHS's written comments in their entirety in the enclosure. In addition, IRS and DHS provided technical comments on the draft report, which we incorporated as appropriate
DOD User Fees Implementation Status of Section 1085 of the National Defense Authorization Act for Fiscal Year 2001 by Gregory D Kutz( )

3 editions published in 2002 in English and held by 335 WorldCat member libraries worldwide

Business systems modernization : by Gregory D Kutz( )

2 editions published in 2003 in English and held by 334 WorldCat member libraries worldwide

Information technology : observations on Department of Defense's draft enterprise architecture by Randolph C Hite( )

1 edition published in 2003 in English and held by 331 WorldCat member libraries worldwide

Service-Disabled Veteran-Owned Small Business Program : additional improvements to fraud prevention controls are needed by Gregory D Kutz( )

1 edition published in 2011 in English and held by 330 WorldCat member libraries worldwide

DEFENSE MANAGEMENT: Widespread DCAA Audit Problems Leave Billions of Taxpayer Dollars Vulnerable to Fraud, Waste, Abuse, and Mismanagement by Gregory D Kutz( )

3 editions published in 2009 in English and held by 329 WorldCat member libraries worldwide

In fiscal year 2008, the Department of Defense (DOD) obligated over $380 billion to federal contractors, more than doubling the amount it obligated in fiscal year 2002. With hundreds of billions of taxpayer dollars at stake, the government needs strong controls to provide reasonable assurance that contract funds are not being lost to fraud, waste, abuse, and mismanagement. The Defense Contract Audit Agency (DCAA) is charged with a critical role in contractor oversight by providing auditing, accounting, and financial advisory services in connection with DOD and other federal agency contracts and subcontracts. However, last year GAO found numerous problems with DCAA audit quality at three locations in California, including the failure to meet professional auditing standards. In a follow-up audit issued this September, GAO found that these problems existed agencywide. Today's testimony describes widespread audit quality problems at DCAA and provides information about continuing contract management challenges at DOD, which underscore the importance of DCAA audits that meet professional standards. It also discusses some of the corrective actions taken by DCAA and DOD and key GAO recommendations to improve DCAA audit quality
Financial management : further actions are needed to establish framework to guide audit opinion and business management improvement efforts at DOD by Gregory D Kutz( )

2 editions published in 2004 in English and held by 328 WorldCat member libraries worldwide

Military treatment facilities : improvements needed to increase DOD third-party collections by Gregory D Kutz( )

2 editions published in 2004 in English and held by 327 WorldCat member libraries worldwide

 
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Audience Level
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Audience Level
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Audience level: 0.41 (from 0.40 for Tax compli ... to 0.41 for Investigat ...)

Languages
English (53)