WorldCat Identities

Kutz, Gregory D.

Overview
Works: 158 works in 275 publications in 1 language and 26,197 library holdings
Genres: Rules 
Roles: Author
Classifications: UC263, 336.343
Publication Timeline
.
Most widely held works by Gregory D Kutz
NASA : compliance with cost limits by Gregory D Kutz( )

1 edition published in 2005 in English and held by 283 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( )

1 edition published in 2005 in English and held by 280 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 278 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 274 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 273 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
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 272 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
Investigation : military meals, ready-to-eat sold on eBay by Gregory D Kutz( )

3 editions published in 2006 in English and held by 270 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 269 WorldCat member libraries worldwide

GAO proactive testing of ARRA tax credits for COBRA premium payments by Gregory D Kutz( )

1 edition published in 2010 in English and held by 269 WorldCat member libraries worldwide

Examples of job hopping by commercial drivers after failing drug tests by Gregory D Kutz( )

2 editions published in 2008 in English and held by 266 WorldCat member libraries worldwide

Business systems modernization : summary of GAO's assessment of the Department of Defense's initial business enterprise architecture by Gregory D Kutz( )

1 edition published in 2003 in English and held by 265 WorldCat member libraries worldwide

DOD user fees : implementation status of Section 1085 of the National Defense Authorization Act for fiscal year 2001 by Gregory D Kutz( )

1 edition published in 2002 in English and held by 265 WorldCat member libraries worldwide

NASA : compliance with cost limits cannot be verified by Gregory D Kutz( )

1 edition published in 2002 in English and held by 264 WorldCat member libraries worldwide

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

2 editions published in 2006 in English and held by 264 WorldCat member libraries worldwide

Military treatment facilities : eligibility follow-up at Wilford Hall Air Force Medical Center by Gregory D Kutz( )

2 editions published in 2003 in English and held by 262 WorldCat member libraries worldwide

In October 2002, we reported the results of our audit of selected internal control activities at three military treatment facilities: Eisenhower Army Medical Center, Augusta, Georgia; Naval Medical Center-Portsmouth, Portsmouth, Virginia; and Wilford Hall Air Force Medical Center, San Antonio, Texas. As part of our work for that report, we requested data files of all patients who had been admitted, treated as outpatients, or received pharmaceutical benefits during fiscal year 2001. Despite considerable effort by the three facilities, only Wilford Hall Air Force Medical Center was able to provide a file of beneficiaries who received pharmaceuticals during the year. We compared this file to data in the Social Security Administration's (SSA) Death Master File as a technique to identify instances of potential fraud or abuse. For Wilford Hall, we identified 41 cases in which a prescription was ordered for an individual after the date of his or her death as recorded in the SSA Death Master File. Congress requested that we determine whether individuals fraudulently obtained pharmaceuticals or other health benefits by assuming the identity of a dead person, and, if so, to identify the specific breakdowns in internal controls that allowed such fraud to occur. We confined our investigation to the 41 cases described above. We did not find indications of individuals fraudulently obtaining health care benefits in our examination of the 41 cases we identified of people receiving treatment after they were listed in SSA's Death Master File. In 40 of the 41 cases, data entry errors and/or internal control weaknesses at either SSA or at the military treatment facilities created the impression that a deceased person had received prescriptions. Of the 40 cases, 10 were instances in which SSA's Death Master File had incorrectly listed as deceased the individual on whom a prescription was dispensed and 30 resulted from Department of Defense (DOD) data entry errors
CFC charities : responses to posthearing questions by Gregory D Kutz( )

2 editions published in 2006 in English and held by 262 WorldCat member libraries worldwide

NASA contract payments by Gregory D Kutz( )

1 edition published in 2002 in English and held by 261 WorldCat member libraries worldwide

This report examines whether the National Aeronautics and Space Administration (NASA) had significant problems with overpayments to its contractors
Sale of magnetic data tapes previously used by the government presents a low security risk by Gregory D Kutz( )

3 editions published in 2007 in English and held by 260 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( )

2 editions published in 2007 in English and held by 260 WorldCat member libraries worldwide

 
moreShow More Titles
fewerShow Fewer Titles
Audience Level
0
Audience Level
1
  Kids General Special  
Audience level: 0.43 (from 0.42 for Service-Di ... to 0.44 for Financial ...)

Associated Subjects
Languages
English (35)