Correspondence issued by the Government Accountability Office with an abstract that begins "On July 24, 2006, we issued a report to Congress entitled, Financial Restatements: Update of Public Company Trends, Market Impacts, and Regulatory Enforcement Activities. That report included a listing of 1,390 financial restatement announcements that we identified as having been made because of financial reporting fraud and/or accounting errors between July 1, 2002, and September 30, 2005. As part of that work, Congress asked that we provide a limited update of that database for the period October 1, 2005, through June 30, 2006."

Other written product issued by the Government Accountability Office with an abstract that begins "This report supersedes GAO-05-91SP, GAO's International Protocols, October 2004. This document contains the protocols governing the U.S. Government Accountability Office's (GAO) work that has international components or implications. These protocols 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 (SAI) 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."

Correspondence issued by the Government Accountability Office with an abstract that begins "The False Claims Act (FCA) is one of the government's primary weapons to fight fraud against the government. The Act, as amended in 1986, provides for penalties and triple damages for anyone who knowingly submits or causes the submission of false or fraudulent claims to the United States for government funds or property. Under the FCA's qui tam provisions, a person with evidence of fraud, also known as a whistle blower or relator, is authorized to file a case in federal court and sue, on behalf of the government, persons engaged in the fraud and to share in any money the government may recover. The Department of Justice (DOJ) has the responsibility to decide on behalf of the government whether to join the whistle blower in prosecuting these cases. From fiscal years 1987 through 2005, settlements and judgments for the federal government in FCA cases have exceeded $15 billion, of which $9.6 billion, or 64 percent, was for cases filed by whistle blowers under FCA's qui tam provisions. The whistle blowers share of the qui tam settlements and judgments was over $1.6 billion during this period. With regard …