Guidance issued by the Government Accountability Office with an abstract that begins "This guide supersedes GAO-05-958SP, "Understanding the Primary Components of the Annual Financial Report of the United States Government." The U.S. government is the largest, most diverse, most complex, and arguably the most important entity on earth today. Useful, timely, and reliable financial and performance information is needed to make sound decisions on the current results and future direction of vital federal programs and policies. The Department of the Treasury (Treasury), in coordination with the Office of Management and Budget, annually prepares the Financial Report of the United States Government, hereafter referred to as the Consolidated Financial Report (CFR). The CFR is a general-purpose report of accountability intended internally for members of Congress, federal executives and federal program managers, and externally primarily for citizens and citizen intermediaries who are interested in and have a reasonable understanding of federal government activities and are willing to study the information with reasonable diligence. Citizen intermediaries include members of the news media, analysts, and others who analyze and interpret, for the general public, the more complex and detailed information in the CFR. The goal of the CFR, and the subject of this guide, …

Correspondence issued by the Government Accountability Office with an abstract that begins "Since 2001, Congress has provided the Department of Defense (DOD) with $893 billion in supplemental and annual appropriations, as of June 2009, primarily for Overseas Contingency Operations (OCO).1 DOD's reported annual obligations2 for OCO have shown a steady increase from about $0.2 billion in fiscal year 2001 to about $162.4 billion in fiscal year 2008. For fiscal year 2009, Congress appropriated $151 billion in war-related requests. A total of $89.1 billion has been obligated through the third quarter of fiscal year 2009 through June 2009. The United States' commitments to OCO will likely involve the continued investment of significant resources, requiring decision makers to consider difficult trade-offs as the nation faces an increasing long-range fiscal challenge. The magnitude of future costs will depend on several direct and indirect cost variables and, in some cases, decisions that have not yet been made. DOD's future costs will likely be affected by the pace and duration of operations, the types of facilities needed to support troops overseas, redeployment plans, and the amount of equipment to be repaired or replaced. DOD compiles and reports monthly and cumulative incremental obligations incurred to support …

Other written product issued by the Government Accountability Office with an abstract that begins "While national security activities, which range from planning for an influenza pandemic to Iraq reconstruction, require collaboration among multiple agencies, the mechanisms used for such activities may not provide the means for interagency collaboration needed to meet modern national security challenges. To assist the 111th Congress and the new administration in developing their oversight and management agendas, this report, which was performed under the Comptroller General's authority, addresses actions needed to enhance interagency collaboration for national security activities: (1) the development and implementation of overarching, integrated strategies; (2) the creation of collaborative organizations; (3) the development of a well-trained workforce; and (4) the sharing and integration of national security information across agencies. This report is based largely on a body of GAO work issued since 2005."