Guidance issued by the General Accounting Office with an abstract that begins "The U.S. General Accounting Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."

Other written product issued by the General Accounting Office with an abstract that begins "This report presents the highlights of GAO's fiscal year 2003 Performance and Accountability report. The Comptroller General is confident that the performance data and financial information in this report are complete and reliable. GAO met or exceeded all but one of its seven key performance measures, and it received a clean opinion from independent auditors on its financial statements. GAO helped the Congress and government leaders achieve a total of $35.4 billion in financial benefits--a $78 return on every dollar that was spent. Its work addressed many of the difficult issues that confront the nation, including diverse and diffuse security threats, changing demographic trends, increasing interdependency, rapidly evolving science and technology changes, a variety of quality-of-life issues, as well as government transformation challenges, and increasing federal budgetary constraints. It is important for the nation and its citizens not only that these issues are made visible, but also that the nation's leaders attend to them. In addition to having an impact on important national issues, GAO has taken major steps internally to be a model federal agency and world-class professional services organization."

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-04-218G, Acquisition/Financial Systems Interface Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act (Exposure Draft), December 2003. The Federal Financial Management Improvement Act of 1996 (FFMIA) requires that agencies implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are described in detail in the Office of Management and Budget's (OMB) guidance and in the Federal Financial Management System Requirements series issued by the Joint Financial Management Improvement Program (JFMIP). JFMIP intends for its requirements series to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems that support program and financial managers, and to describe specific requirements of financial management systems."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (MMA) required the Secretary of the Department of Health and Human Services to change the payment rates for chemotherapy-related drugs and chemotherapy administration services. These changes followed reports that Medicare payments for chemotherapy-related drugs were much higher than physicians' costs to acquire them, and oncologists' assertions that drug overpayments were needed to compensate for inadequate payments for chemotherapy administration services. In addition, the Centers for Medicare & Medicaid Services (CMS) made changes in billing rules for chemotherapy administration services. However, oncologists have been concerned that even with these changes, Medicare payments may not cover the costs of providing chemotherapy services in 2005. To respond to a Congressional request that we review the adequacy of Medicare payments for chemotherapy-related drugs and chemotherapy administration services in 2004 and 2005, we assessed the changes in these payments and compared the payments to the estimated costs of providing these services."

Other written product issued by the General Accounting Office with an abstract that begins "At the request of Congress, we have been examining ways the Department of Defense (DOD) can optimize its investment in weapons systems, drawing on lessons learned from the best, mostly commercial, product development efforts. Leading commercial firms we have studied have developed increasingly sophisticated products in less time and at lower cost. Key to their success is their knowledge-based approach to the acquisition of new products. A knowledge-based approach is supported by incentives that encourage realism and candor. This booklet highlights the result of our work to date."

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes AIMD-10.1.23, Information Technology Investment Management: A Framework for Assessing and Improving Process Maturity (Exposure Draft), May 2000. In 2000, GAO published an exposure draft of Information Technology Investment Management: A Framework for Assessing and Improving Process Maturity (ITIM). Built around the select/control/evaluate approach described in the Clinger-Cohen Act of 1996--which establishes statutory requirements for IT management--the framework provides a method for evaluating and assessing how well an agency is selecting and managing its IT resources. The exposure draft reflected current accepted or best practices in IT investment management, as well as the reported experience of federal agencies and other organizations in creating their own investment management processes. This new version updates the exposure draft to take into account comments that GAO has received; GAO's experiences in evaluating several agencies' implementations of investment management processes and the lessons learned by these agencies; and the importance of enterprise architecture (EA) as a critical frame of reference in making IT investment decisions. Using the framework to analyze an agency's IT investment management processes provides: (1) a rigorous, standardized tool for internal and external evaluations of these processes; (2) …

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-03-893G, Human Capital: A Guide for Assessing Strategic Training and Development Efforts in the Federal Government (Exposure Draft), July 2003. As part of our ongoing review of agencies' efforts to address their human capital challenges, we saw the need for a framework to serve as a flexible and useful guide in assessing how agencies plan, design, implement, and evaluate effective training and development programs that contribute to improved organizational performance and enhanced employee skills and competencies. This guide was developed in response to that need. GAO has used and will continue to rely on the framework presented in this guide to analyze and report on training and development issues both within specific agencies and programs as well as across the federal government. The framework outlined in this guide summarizes attributes of effective training and development programs and presents related questions concerning the components of the training and development process. This guide is intended to help managers assess an agency's training and development efforts and make it easier to determine what, where, and how improvements may be implemented. Managers and analysts can use the guide to …

Other written product issued by the Government Accountability Office with an abstract that begins "GAO exists to support the Congress in meeting its constitutional responsibilities and to help improve the performance and ensure the accountability of the federal government for the benefit of the American people. To accomplish its mission, GAO depends on a diverse and knowledge-based workforce comprising individuals with a broad spectrum of technical and program skills and institutional memory. This workforce represents GAO's human capital--its greatest asset--and is critical to the agency's success in serving the Congress and the nation. This strategic human capital plan is a key step in continuing GAO's progress to build a highly effective, performance-based organization by attracting, retaining, motivating, and rewarding a high-performing, top-quality workforce. GAO believes that strategic human capital management must be the centerpiece of any serious change management initiative and effort to transform the culture and operations of any large organization, including government agencies. This plan extends and builds upon what GAO has already accomplished by using existing administrative authorities and by pursuing incremental additional tools and flexibilities legislatively. From the demonstrated results that GAO has achieved, it is clear that we have been a leader in human capital …

Other written product issued by the General Accounting Office with an abstract that begins "This report presents the General Accounting Office's (GAO) Performance Plan for Fiscal Year 2005. In the spirit of the Government Performance and Results Act, this annual plan informs the Congress and the American people about what we expect to accomplish on their behalf in the coming fiscal year. It sets forth our plan to make progress toward achieving our strategic goals for serving the Congress and the American people. The plan is based on our strategic plan, which was prepared in consultation with members of the Congress and other key stakeholders and was issued in March 2004."

Other written product issued by the General Accounting Office with an abstract that begins "Unrelenting growth in health care spending has put pressure on policymakers to seek health care system reforms. The stress comes partly from a wide gap in expectations between what health care Americans want and what the nation can afford and sustain. GAO's Health Care Forum was held on January 13, 2004, to find ways to elevate the nation's understanding of health care cost, access, and quality challenges. Forum attendees included a select group of experts, business leaders, and public officials. The forum's plenary speakers discussed issues associated with health care costs and value, including spending drivers, long-term affordability, and the effect of differences across the country in medical practices. Participants in breakout sessions led by the forum's faculty of experts deliberated on the merits of the various health care reform strategies, including focusing on consumer cost sensitivity, targeting high-cost patients, reducing unwarranted variation in medical practices, and managing technology to control spending growth. GAO has developed a series of questions to evaluate all health care reform proposals, based in part, on the results of this forum."

Testimony issued by the General Accounting Office with an abstract that begins "Since its inception in 1985, the Chemical Demilitarization (Chem-Demil) Program has been charged with destroying the nation's large chemical weapons stockpile of over 31,000 tons of agent. The program started destroying the stockpile in 1990. As of March 2004, the program had destroyed over 27 percent of the stockpile. The program has recently reorganized into the Chemical Materials Agency (CMA) to manage seven of the nine sites. There are five sites using incineration to destroy the agent and two bulk agent only sites using neutralization. The Assembled Chemical Weapons Alternatives (ACWA) Program, in the Department of Defense (DOD), manages two sites using neutralization to destroy agent in weapons. This testimony updates GAO's September 2003 report and October 2003 testimony. As requested, it focuses on the following issues: (1) changes in the status of schedule milestones and costs at the sites, (2) recent developments that impact the Chemical Weapons Convention (CWC) deadlines, (3) the challenges associated with managing the program, and (4) an update on the status of the Chemical Stockpile Emergency Preparedness Program (CSEPP)."

Testimony issued by the General Accounting Office with an abstract that begins "The terrorist attacks of September 11, 2001, were a dramatic reminder of the importance of cultivating a better understanding of the United States and our policies with overseas audiences. U.S. public diplomacy activities include the efforts of the Broadcasting Board of Governors, which oversees all nonmilitary U.S. international broadcasting by the Voice of America (VOA) and several other broadcast entities. Such broadcasting helps promote a better understanding of the United States and serves U.S. interests by providing overseas audiences with accurate and objective news about the United States and the world. GAO has issued three reports over the past 4 years examining the organizational, marketing, resource, and performance reporting challenges faced by the Board. Our recommendations to the Board have included the need to address the long-standing issue of overlapping language services (that is, where two services broadcast in the same language to the same audience) and to strengthen the Board's strategic planning and performance by placing a greater emphasis on results. The Board has taken significant steps to respond to these and other recommendations."

Other written product issued by the General Accounting Office with an abstract that begins "This is a best practices pamphlet discussing the highlights of the knowledge-based approach to improving weapons acquisition. It reviews the manufacturing processes through three phases, (1) technology development, (2) product development, and (3) production."

Testimony issued by the General Accounting Office with an abstract that begins "More than a decade after the 1991 Persian Gulf War, there is continued interest in the federal response to the health concerns of Gulf War veterans. Gulf War veterans' reports of illnesses and possible exposures to various health hazards have prompted numerous federal research projects on Gulf War illnesses. This research has been funded primarily by the Department of Veterans Affairs (VA), the Department of Defense (DOD), and the Department of Health and Human Services (HHS). In 1993, the President named the Secretary of VA as the responsible party for coordinating research activities undertaken or funded by the executive branch of the federal government on the health consequences of service in the Gulf War. In 2002, a congressionally mandated federal advisory committee--the VA Research Advisory Committee on Gulf War Veterans' Illnesses (RAC)--was established to provide advice on federal Gulf War illnesses research needs and priorities to the Secretary of VA. This statement is based on GAO's report entitled Department of Veterans Affairs: Federal Gulf War Illnesses Research Strategy Needs Reassessment (GAO-04-767). The testimony presents findings about the status of research on Gulf War illnesses and VA's communication and …

Other written product issued by the General Accounting Office with an abstract that begins "The U.S. workforce of the 21st century is expected to face a very different set of opportunities and challenges than previous generations. Demographic and economic trends indicate that the size and composition of the labor force, as well as the characteristics of many jobs, are changing in the 21st century. To discuss these changing labor force dynamics and the role of government policies, GAO hosted the "Workforce Challenges and Opportunities for the 21st Century Forum" on April 22, 2004. The participants were a select group of national leaders and experts on the dynamics of theU.S. workforce. This group included government officials, business and union representatives, and other national experts on workforce issues. As agreed with forum participants, the purpose of the discussion was not to reach consensus but rather to engage in an open, nonattribution-based dialogue."

Other written product issued by the Government Accountability Office with an abstract that begins "This report has been superseded by GAO-06-394SP, GAO's International Protocols January 2006. This document contains the protocols governing the U.S. Government Accountability Office's (GAO) work that has international components or implications. These protocols are intended to provide clearly defined and transparent policies and practices on how GAO will interact with U.S. federal departments and agencies, other national governments and international organizations in its international work. They identify what international organizations and supreme audit institutions (SAIs) can expect from GAO. These protocols are intended to cover most situations that arise during the course of GAO's work and are consistent, to the extent applicable, with the protocols that govern GAO's work for the Congress and with U.S. federal agencies. These protocols--which are grounded in applicable professional standards and GAO's core values of accountability, integrity, and reliability--will enable us to conduct international work more consistently, effectively, and efficiently; achieve GAO's strategic goals; support improved government performance and accountability worldwide; and better serve the Congress and the American people."

Other written product issued by the Government Accountability Office with an abstract that begins "There is widespread agreement that the federal government faces a range of challenges in the 21st century that it must confront to enhance performance, ensure accountability, and position the nation for the future. Federal agencies will need the most effective human capital systems to address these challenges and succeed in their transformation efforts during a period of likely sustained budget constraints. More progress in addressing human capital challenges was made in the last 3 years than in the last 20, and significant changes in how the federal workforce is managed are underway. On April 14, 2004, GAO and the National Commission on the Public Service Implementation Initiative hosted a forum with selected executive branch officials, key stakeholders, and other experts to help advance the discussion concerning how governmentwide human capital reform should proceed."

Other written product issued by the General Accounting Office with an abstract that begins "This is a supplemental report to GAO-04-534SP. These supplements to GAO's strategic plan provide greater detail on how the agency intends to fulfill its strategic objectives. For each strategic objective, a supplement provides a brief discussion of the significance of each related qualitative performance goal and its potential outcomes and also lists each performance goal's key efforts. The key efforts lay out the work GAO plans to do in fiscal years 2004 and 2005 to help achieve GAO's strategic goals and objectives. GAO will assess whether it achieved the qualitative performance goals at the end of fiscal year 2005."

BRAC 2005 Intelligence Joint Cross-Service Group Meeting Minutes of December 1, 2004. The document is redacted.

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification: Whether a county judge whom the State Commission on Judicial Conduct has suspended from office with pay is entitled to his full salary (RQ-0160-GA)

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification: Whether Hidalgo County deputy district clerks are subject to the provisions of the Hidalgo County civil service plan, and if not, whether the Hidalgo County commissioners court may amend the civil service plan to include deputy district clerks (RQ-0196-GA)

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification: Whether the judge of the Kerr County constitutional county court must hear certain matters at the Kerrville State Hospital and is entitled to a salary supplement for doing so (RQ-0197-GA)

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification; Whether commissioned peace officer employed by the state or political subdivision violates section 36.07 of the Penal Code by working off-duty for a private employer (RQ-0206-GA)

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification; Whether, under section 54.012(5) of the Local Government Code, a municipality may enact an ordinance prescribing civil penalties for matters that do not relate to the substantive provisions of section 54.012 (RQ-0220-GA)