Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. An issue meriting concern and close scrutiny that emerged during our fiscal year 2004 CFS audit was the growing number of Chief Financial Officers (CFO) Act agencies that restated certain of their financial statements for fiscal year 2003 to correct errors. Errors in financial statements can result from mathematical mistakes, mistakes in the application of accounting principles, or oversight or misuse of facts that existed at the time the financial statements were prepared. Frequent restatements to correct errors can undermine public trust and confidence in both the entity and all responsible parties. Further, when restatements do occur, it is important that financial statements clearly communicate and readers of the restated financial statements understand that the financial statements originally issued by management in the previous year and the opinion thereon should no longer be …

A letter report issued by the Government Accountability Office with an abstract that begins "About one third of students entering high school do not graduate and face limited job prospects. The No Child Left Behind Act (NCLBA) requires states to use graduation rates to measure how well students are being educated. To assess the accuracy of states' graduation rates and to review programs that may increase these rates, GAO was asked to examine (1) the graduation rate definitions states use and how the Department of Education (Education) helped states meet legal requirements,(2) the factors that affect the accuracy of graduation rates and Education's role in ensuring accurate data, and (3) interventions with the potential to increase graduation rates and how Education enhanced and disseminated knowledge of intervention research."

A letter report issued by the Government Accountability Office with an abstract that begins "The ability to produce the data needed to efficiently and effectively manage the day-to-day operations of the federal government and provide accountability to taxpayers continues to be a challenge for most federal agencies. To help address this challenge, the Federal Financial Management Improvement Act of 1996 (FFMIA) requires the Chief Financial Officers (CFO) Act agencies to implement and maintain financial management systems that comply substantially with (1) federal financial management systems requirements, (2) federal accounting standards, and (3) the U.S. Government Standard General Ledger (SGL). FFMIA also requires GAO to report annually on the implementation of the act."

Collection of BRAC related articles and clippings. Produced for Commission staff review.

Disregard Restriction of Header and Footer: Opening remarks by Principal Deputy Assistant Secretary of the Army (Installations and Environment) for Trusted Agent Training.

Executive Correspondence – Letter dtd 09/15/05 to Chairman Principi from the President of the United States. President Bush confirms his signature of the BRAC Commission Report and its submission to Congress and thanks the Commission for their efforts.

Coalition Correspondence – Letter dtd 09/16/05 to the BRAC Commission from Rex Carpenter, National President of the U.S. Submarine Veterans of World War II expressing appreciation to the Commission for retaining Submarine Base New London.

Coalition Correspondence – Letter dtd 09/14/05 to Commissioner Newton from Richard McDougald Enty, President of the North Coast Chapter, Tuskegee Airman, Inc. thanking him for his efforts with respect to DFAS Cleveland.

Disregard Restriction of Header and Footer: BRAC Overview and Internal Control Plan(ICP) - Trusted Agent Training Session

Executive Correspondence – Letter dtd 09/13/05 to the Commissioners and Chairman Principi from Representative Jack Kingston (GA, 1st) thanking the entire BRAC Commission and staff for their efforts.

Executive Correspondence – Letter dtd 09/06/05 to Commissioner Gehman from VADM (Ret) John Fetterman, President and CEO of the Naval Aviation Museum Foundation, Inc. expressing thanks his aggressive and professional efforts in addressing the challenges of BRAC 2005, especially with respect to NETC and NETPTC in Pensacola.

Executive Correspondence – Letter forwarded to Chairman Principi on 09/13/05 by Virginia Senator John Warner from the Residents of Lighthouse Pointe, Chesapeake VA expressing their support for the retention of NAS Oceana.

Executive Correspondence – Letter dtd 09/12/05 to Chairman Principi from New York State Assemblymember Francine DelMonte expressing her thanks for the Commission’s decision with respect to Niagara Falls Air Base.

Executive Correspondence – Letters dtd 09/13/05 to Chairman Principi and the Commissioners from FLA Governor Jeb Bush thanking them for their work.

Executive Correspondence – Letter dtd 09/13/05 to Commissioner Skinner from Delaware Senator Thomas Carper thanking the Commission for their unanimous decision with respect to Delaware.

BRAC Commission Base Visit Report for Navy Broadway Complex dtd 08/05/05

Disregard Restriction of Header and Footer: Infrastructure and BRAC Assistance - Army Military Construction for Trusted Agent Training session.

Disregard Restriction of Header and Footer: Joint Cross Services Group - Trusted Agent Training Session

Disregard Restriction of Header and Footer: Post BRAC Assistance - Trusted Agent Training Session

Disregard Restriction of Header and Footer: STATIONING THE ARMY FOR TRANSFORMATION - Trusted Agent Training Session

Disregard Restriction of Header and Footer: Trusted Agent Interface - Trusted Agent Training Session

Disregard Restriction of Header and Footer: BRAC Data Overview - Trusted Agent Training Session 2

Disregard Restriction of Header and Footer: Capacity Analysis - Trusted Agent Training Session 2

Disregard Restriction of Header and Footer: Installation Familiarization Briefing - Trusted Agent Training Session 2