A letter report issued by the Government Accountability Office with an abstract that begins "The President's Emergency Plan for AIDS Relief (PEPFAR) provides assistance for combating HIV/AIDS in 15 focus countries and elsewhere, with global targets for prevention, treatment, and care. The U.S. Leadership Against HIV/AIDS, TB and Malaria Act of 2003, which authorizes the $15 billion program, contains directives to guide the Office of the U.S. Global AIDS Coordinator's (OGAC) allocation of this funding. The act expires in September 2008. The President announced his intention to ask Congress to authorize $30 billion for these efforts for the next 5 years. In 2007, the Institute of Medicine (IOM) recommended eliminating the directives. GAO was asked to describe (1) the views of HIV/AIDS experts on these directives, (2) an alternative approach to allocating funds, and (3) potential challenges related to this approach. GAO interviewed 22 experts, surveyed PEPFAR officials in the 15 focus countries, and reviewed pertinent documentation."

A letter report issued by the Government Accountability Office with an abstract that begins "In its role as the nation's tax collector, the Internal Revenue Service (IRS) has a demanding responsibility in annually collecting trillions of dollars in taxes, processing hundreds of millions of tax and information returns, and enforcing the nation's tax laws. Since its first audit of IRS's financial statements in fiscal year 1992, GAO has identified a number of weaknesses in IRS's financial management operations. In related reports, GAO has recommended corrective action to address those weaknesses. Each year, as part of the annual audit of IRS's financial statements, GAO not only makes recommendations to address any new weaknesses identified but also follows up on the status of weaknesses GAO identified in previous years' audits. The purpose of this report is to (1) assist IRS management in tracking the status of audit recommendations and actions needed to fully address them and (2) demonstrate how the recommendations relate to control activities central to IRS's mission and goals."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) expects the cost to develop and procure the major weapon systems in its current portfolio to total $1.6 trillion. With increased competition for funding within DOD and across the federal government, effectively managing these acquisitions is critical. Yet DOD programs too often experience poor outcomes--like increased costs and delayed fielding of needed capabilities to the warfighter. In 2006, this Committee mandated that GAO report on DOD's processes for identifying needs and allocating resources for its weapon system programs. In 2007, GAO reported that DOD consistently commits to more programs than it can support. This follow-on report assesses DOD's funding approach, identifies key factors that influence the effectiveness of this approach, and identifies practices that could help improve DOD's approach. To conduct its work, GAO assessed 20 major weapon programs in DOD's current portfolio--5 in detail--and reviewed relevant DOD policy and guidance, prior GAO work, and other relevant literature. GAO also reviewed the practices of selected successful companies."

A letter report issued by the Government Accountability Office with an abstract that begins "On October 3, 2008, the Emergency Economic Stabilization Act was signed into law. The act established the Office of Financial Stability (OFS) within the Department of the Treasury (Treasury) and authorized the Troubled Asset Relief Program (TARP). Every 60 days, the U.S. Comptroller General is required to report on a variety of areas associated with oversight of TARP. This report reviews (1) the activities that have been undertaken through TARP as of November 25, 2008; (2) the structure of OFS, its use of contractors, and its system of internal controls; and (3) preliminary indicators of TARP's performance. GAO reviewed documents related to TARP, including contracts, agreements, guidance, and rules. GAO also met with OFS, contractors, federal agencies, and officials from some participating institutions. GAO plans to continue to monitor these and other issues including future and ongoing capital purchases, other transactions undertaken as part of TARP (e.g., capital purchases in Citigroup and American International Group), and the status of other aspects of TARP."

The report offers the most recent development regarding the soil and water conservation topics and current major conservation activities. The report discusses the farm bill, which the 110th Congress is considering. The House passed its version of the farm bill on July 27, 2007 (H.R. 2419) by a vote of 231 to 191. Numerous options for conservation provisions were offered as the legislation moved through the House, but the conservation title was passed largely as reported by the Agriculture Committee and modified by a chairman's mark.

This report explores strategies to control greenhouse gas (GHG) emissions and options to address the cost issue in four parts. First, the basic economic tradeoff between controlling the quantity of GHG emissions and the program's compliance costs is introduced and explained. Second, the five dimensions of the cost issue that have arisen so far in the climate change debate are identified and discussed. Third, a representative sample of proposed approaches to address cost concerns is compared and analyzed according to the five cost dimensions identified previously. Finally, the proposed options are summarized and opportunities to combine or merge different approaches are analyzed.

This report discusses disaster relief for commercial fishery, which be provided by the federal government to assist the fishing industry when it is affected by a commercial fishery failure.

The first two sections of this report discuss the primary emission allowance distribution methods: auctions and no-cost distribution to covered sources. These sections examine the potential benefits and concerns of these allocation mechanisms. The final section identifies different options and policy considerations for Congress when determining to whom and for what purpose to distribute the value of the emission allowances.

This report focuses on options for protecting structures and for protecting wildlands and natural resources from wildfires. It begins with a brief overview of the nature of wildfires, followed by a discussion of protecting structures. Then, it discusses wildfire damages to wildlands and natural resources, fuel treatment options and their benefits and limitations, and public involvement in federal decisions.

This report discusses the policy questions and issues shaping the conservation title of the 2008 Farm Bill. The report describes the program changes in the enacted 2008 Farm Bill, and working lands conservation programs.

This report discusses the polar bear that has been protected under the Marine Mammal Protection Act (MMPA) since 1972. The polar bear was listed because the bear's primary habitat of sea ice was threatened with destruction due to global climate change.

The report discusses the U.S. Fire Administration (USFA), which is an entity within the Federal Emergency Management Agency (FEMA) of the Department of Homeland Security (DHS).

Entitlements are programs that require payments to persons, state or local governments, or other entities if specific eligibility criteria established in the authorizing law are met. Entitlement payments are legal obligations of the federal government, and eligible beneficiaries may have legal recourse if full payment under the law is not provided. This report provides a brief explanation of spending for entitlements, including so-called appropriated entitlements, and discusses the congressional procedural constraints on legislation affecting such entitlement spending.

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This report discusses offsets in relation to a greenhouse gas emissions cap-and-trade program. The first section of this report provides an overview of offsets by discussing different types of offset projects and describing how the offsets would likely be used in an emission reduction program. The next section discusses the supply of offsets that might be available in an emission trading program. The subsequent sections examine the potential offset benefits and the potential concerns associated with offsets. The final section offers considerations for Congress.

This report focuses on the terrorism-related grounds for inadmissibility and deportation/removal. It opens with an overview of the terror-related grounds as they evolved through key legislation enacted in recent years. The section on current law explains the legal definitions of "terrorist activity," "engage in terrorist activity," and "terrorist organization," and describes the terror-related grounds for inadmissibility and removal. The report then discusses the alien screening process to determine admissibility and to identify possible terrorists, both during the visa issuance process abroad and the inspections process at U.S. ports of entry.

This report first discusses the current state of the economy, including measures that have already been taken by the monetary authorities, and assesses the need for and potential consequences of fiscal stimulus. The second part of the report reviews the proposals discussed during debate on the recently enacted fiscal stimulus, both those adopted and those considered but not adopted. The various stimulus packages differed somewhat, and the report briefly describes those differences. This section includes a discussion of the potential elements of a second stimulus proposal and concludes with a discussion of the macroeconomic effects of the proposals.

This report examines the importance to the U.S. economy of China's investment in U.S. securities, as well as U.S. concerns over the possibility that China might unload a large share of those holdings, including the likelihood that this would occur, and the potential implications such action could have for the U.S. economy. The report concludes that a large sell-off of Chinese Treasury securities holdings could negatively affect the U.S. economy, at least in the short-run. As a result, such a move could diminish U.S. demand for Chinese products and thus could lower China's economic growth as well.

This report discusses how Congress should respond to the Navy's proposed force structure and shipbuilding plans. Decisions that Congress makes on this issue could significantly affect future U.S. military capabilities, Navy funding requirements, and the Navy shipbuilding industrial base.

This report focuses on oil spills in U.S. coastal waters. The first section highlights background issues, including oil spill statistics and potential environmental impacts. The second section discusses the legal framework that governs oil spill prevention and response. The third section examines the threat of future oil spills in coastal waters and whether response personnel are prepared to respond to a major spill. The final section highlights recent legislative activity.

This report discusses the Environmental Protection Agency's (EPA) efforts to increase drinking water security, Bioterrorism Preparedness and Response Act of 2002, and EPA and Department of Homeland Security (DHS) water infrastructure security roles.

This report focuses on options for protecting structures, wildlands, and natural resources from wildfires. It begins with a brief overview of the nature of wildfires, followed by a discussion of protecting structures. Then it discusses wildfire damages to wildlands and natural resources; fuel treatment options and their benefits and limitations; and public involvement in federal decisions.

This report examines the specialty metal provision which was originally part of the Berry Amendment; the potential oversight issues for Congress, and options that Congress may wish to consider. The debate over the specialty metal provision may also renew interest in the debate over the viability of other domestic source restrictions. There is congressional interest in the specialty metal provision because: (1) the specialty metal restriction affects major defense contractors who produce components for commercial airplanes; (2) some prime defense contractors as well as subcontractors on the second, third, and fourth tiers have stated that they were unable to comply with the Berry Amendment specialty metal requirement; (3) DOD has authorized the use of waivers to purchase non-compliant items (non-compliant specialty metal are metal that do not meet the 100% domestic source requirement of the Berry Amendment); and (4) the long-term impact of the specialty metal provision on the costs of defense equipment and programs, particularly on the requirement that weapon system components be certified as made in the United States.

This report discusses the nuclear energy policy issues facing Congress that include the implementation of federal incentives for new commercial reactors, radioactive waste management policy, research and development priorities, power plant safety and regulation, nuclear weapons proliferation, and security against terrorist attacks.