A letter report issued by the Government Accountability Office with an abstract that begins "Recent legislative and regulatory changes have addressed the relationship between auditor-provided tax services and auditor independence. At this time, the federal regulatory community is exploring further changes. To contribute to the discussion surrounding these changes, GAO's objectives were to determine (1) according to Internal Revenue Service (IRS) data, how many Fortune 500 companies obtained tax shelter services from their auditor; (2) according to IRS data, in how many Fortune 500 companies did the auditor provide the services to individual company officers or directors; and (3) whether selected Fortune 500 case study companies changed how they obtain tax services from their auditor in recent years. For the first two objectives, GAO used IRS and Standard and Poor's data after finding they were sufficiently reliable for our work. GAO counted a company, officer, or director as obtaining a tax shelter service from the company's external auditor when an auditor that IRS identified as promoting a tax shelter also audited the company in at least one year that the shelter was in effect. For the third objective, independent of any IRS information, GAO selected case studies on the basis …

Other written product issued by the Government Accountability Office with an abstract that begins "Efforts to better align and integrate budget and performance information raises many issues, including the question of budget structure--should appropriations accounts or congressional budget justifications or both be restructured to tighten the link between resources and performance? If so, how and to what extent? The administration elevated attention to this issue by including budget restructuring as part of the President's Management Agenda in 2001. To provide an overview of the various budget restructuring efforts underway in the federal government, GAO: (1) summarized steps taken by the Office of Management and Budget (OMB) and nine selected agencies to better align their budgets with performance and to better capture the cost of performance in the budget; (2) discussed the potential implications of these efforts for congressional oversight and executive branch managerial flexibility and accountability; (3) described the experiences and implementation challenges associated with these efforts; and (4) identified lessons learned that can provide insights useful in considering current and future budget restructuring efforts."

A letter report issued by the Government Accountability Office with an abstract that begins "Congress recently increased active military personnel levels for the Army and the Marine Corps. The Secretary of Defense has undertaken initiatives to use military personnel more efficiently such as rebalancing high-demand skills between active and reserve components. In view of concerns about active personnel, GAO reviewed the ways in which the Department of Defense (DOD) determines personnel requirements and is managing initiatives to assign a greater proportion of active personnel to warfigthing duties. GAO assessed the extent to which the Office of the Secretary of Defense (OSD) (1) has conducted a data-based analysis of active military personnel needed to implement the national defense strategy and (2) has a plan for making more efficient use of active military personnel and evaluating the plan's results."

Guidance issued by the Government Accountability Office with an abstract that begins "This publications supersedes AIMD-00-21.2.2, Core Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, February 2000. The Federal Financial Management Improvement Act of 1996 (FFMIA) requires, among other things, that agencies implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are detailed in the Federal Financial Management System Requirements series issued by the Joint Financial Management Improvement Program (JFMIP) and in the guidance issued by the Office of Management and Budget (OMB): Circular No. A-127, Financial Management Systems, and the January 4, 2001, Revised Implementation Guidance for the Federal Financial Management Improvement Act (FFMIA) of 1996. JFMIP intended for the requirements to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems to support program and financial managers, and to describe specific requirements of financial management systems. We are issuing this checklist, which reflects JFMIP's revised Core Financial System Requirements (JFMIP-SR-02-01, November 2001), to assist (1) financial systems analysts, systems accountants, systems developers, program managers, and others who design, develop, implement, operate, or maintain financial …

Other written product issued by the Government Accountability Office with an abstract that begins "Research on public opinion shows that while the public is aware of the Federal Government's long-term fiscal challenge, it does not have a good handle on the size and implications of this challenge. In addition, the public consistently ranks our long-term fiscal challenge as low priority relative to other issues, such as the current state of the economy. This gap in public understanding of the nature and magnitude of the long-term fiscal challenge--and how to bridge it--was the subject of GAO's December 2, 2004, forum on the long-term fiscal challenge. The forum sought to move beyond "the usual suspects" to expand the circle of concern. The forum sought to create a space within which a rich and meaningful dialogue could take place on how to better communicate the long-term fiscal challenge to the public. To achieve this kind of dialogue, participants were a select group of individuals drawn not only from budget and policy experts but also from other key groups both in Washington and from "beyond the Beltway." These included opinion leaders from a variety of sectors. All brought a commitment to thinking ahead and …

On July 13, 2004, the Habitat Evaluation Procedure (HEP) was used to determine baseline habitat suitability on the Calispell Creek property, an acquisition completed by the Kalispel Tribe of Indians in February 2004. Evaluation species and appropriate models include Canada goose, mallard, muskrat, yellow warbler, and white-tailed deer. Habitat Suitability Index (HSI) values were visually estimated and agreed upon by all HEP team members. The Calispell Creek Project provides a total of 138.17 Habitat Units (HUs) for the species evaluated. Emergent wetland habitat provides 5.16 HUs for mallard and muskrat. Grassland provides 132.02 HUs for mallard and Canada goose. Scrub-shrub vegetation provides 0.99 HUs for yellow warbler and white-tailed deer. The objective of using HEP at the Calispell Creek Project and other protected properties is to document the quality and quantity of available habitat for selected wildlife species. In this way, HEP provides information on the relative value of the same area at future points in time so that the effect of management activities on wildlife habitat can be quantified. When combined with other tools, the baseline HEP will be used to determine the most effective on-site management, restoration, and enhancement actions to increase habitat suitability for targeted species. The …

Free weekly newspaper that includes business and classified advertising.

Concurrent resolution introduced by the Texas House of Representatives and Senate inviting the chief justice of the Supreme Court of Texas to address a joint session of the legislature on Wednesday, February 23, 2005.

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This report will provide an overview of the current major federal loan forgiveness programs administered by the U.S. Department of Education (ED). It will also briefly summarize some of the other major federal loan forgiveness programs. Finally, it will discuss policy issues and legislation.

Statement from Helen Snapp describing her experiences as a Women Airforce Service Pilot and her life after the WASPs were disbanded. It includes descriptions of missions she has flown, a transfer from Camp Davis to Fort Steward, the living quarters, and more.

Hunton formation in Oklahoma has displayed some unique production characteristics. These include high initial water-oil and gas-oil ratios, decline in those ratios over time and temporary increase in gas-oil ratio during pressure build up. The formation also displays highly complex geology, but surprising hydrodynamic continuity. This report addresses three key issues related specifically to West Carney Hunton field and, in general, to any other Hunton formation exhibiting similar behavior: (1) What is the primary mechanism by which oil and gas is produced from the field? (2) How can the knowledge gained from studying the existing fields can be extended to other fields which have the potential to produce? (3) What can be done to improve the performance of this reservoir? We have developed a comprehensive model to explain the behavior of the reservoir. By using available production, geological, core and log data, we are able to develop a reservoir model which explains the production behavior in the reservoir. Using easily available information, such as log data, we have established the parameters needed for a field to be economically successful. We provide guidelines in terms of what to look for in a new field and how to develop it. Finally, through …

A chapter report issued by the Government Accountability Office with an abstract that begins "This report is intended to help the Congress in reviewing and reconsidering the base of federal spending and tax programs. It is intended as one input among many that Congress will receive as it decides what its agenda will be for oversight and program review. We have framed the issues presented as illustrative questions for policymakers to consider as a supplement to their own efforts. The questions are drawn from GAO's issued work, our strategic plan prepared in consultation with the Congress, input from several inspectors general and the institutional knowledge of our staff. They cover discretionary spending, mandatory spending, including entitlements, as well as tax policies and programs. While answers to these questions may draw on the work of GAO and others, only elected officials can and should decide which questions to address as well as how and when to address them. The report is organized in three sections. The first section sets the stage by providing the rationale for reexamining the base of the federal government and the scope of GAO's effort. The second section is organized around 12 areas of federal activity and …

Daily student newspaper from the University of North Texas in Denton, Texas that includes local, state and campus news along with advertising.

Man addresses crowd at the El Salvador Restaurant.

Men listen to a speaker at the El Salvador Restaurant.

People gather in the El Salvador Restaurant.

A crowd listens to a speaker at the El Salvador Restaurant.

A man uses a microphone as he gives a speech. He stands in front of a mural that reads, "El Salvador."

Mountaintop removal mining involves removing the top of a mountain in order to recover the coal seams contained there. This practice occurs in several Appalachian states. It creates an immense quantity of excess spoil (dirt and rock that previously composed the mountaintop), which is typically placed in valley fills on the sides of the former mountains, burying streams that flow through the valleys. Critics say that, as a result of valley fills, stream water quality and the aquatic and wildlife habitat that streams support are destroyed by tons of rocks and dirt. The mining industry argues that mountaintop mining is essential to conducting surface coal mining in the Appalachian region and that surface coal mining would not be economic or feasible there if producers were restricted from using valleys for the disposal of mining overburden. Mountaintop mining is regulated under several laws, including the Clean Water Act. This report provides background on current controversies, regulatory requirements, and legal challenges to Clean Water Act regulation of mountaintop mining. Congressional attention to these issues also is discussed.

Semi-monthly newspaper from Oklahoma City, Oklahoma that includes local, state, and national news and advertising of interest to the Lesbian, Gay, Bisexual, and Transgender (LGBT) community.

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This report discusses the Navy's homeland security (HLS) and homeland defense (HLD) operations, which raise several potential oversight issues for Congress, including Navy coordination with the Coast Guard in HLS and HLD operations.

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