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; Information that must be furnished to a respondent against whom a complaint is filed the Texas Ethics Commission (RQ-0910-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; Validity of enforceability of certain types of restrictive covenants (RQ-0918-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; Deadline for initiating a salary grievance proceeding by a county or precinct officer (RQ-0922-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; Investigative Authority of the Texas Forensic Science Commission (RQ-0943-GA)

Correspondence issued by the Government Accountability Office with an abstract that begins "The Federal Protective Service (FPS), which is within the Department of Homeland Security's (DHS) National Protection and Programs Directorate (NPPD), is responsible for protecting the more than 1 million federal employees and members of the public who work in and visit the over 9,000 federal facilities owned or leased by the General Services Administration (GSA) from a potential terrorist attack or other acts of violence. To accomplish its facility protection mission, FPS has about 1,200 full-time employees and approximately 13,200 contract security guards. FPS has an annual budget of about $1 billion and receives its funding from the revenues and collections of security fees charged to tenant agencies for protective services such as facility security assessments (FSA) and providing contract security guard services. Since 2008, we have issued numerous reports that address major challenges FPS faces in protecting federal facilities. For example, in 2009 and 2010 we reported that FPS had problems completing high-quality FSAs in a timely manner and did not provide adequate oversight of its contract guard program. In September 2007, FPS decided to address the challenges with its legacy security assessment and guard management systems …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the potential for overlap, duplication and fragmentation in economic development programs. In March 2011 and more recently in May 2011 we reported on potential duplication among federal economic development programs; this statement discusses this work. We are involved in ongoing work focusing on economic development programs; if they are administered efficiently and effectively, they can contribute to the well-being of our nation's economy at the least cost to taxpayers. Absent a common definition for economic development, we had previously developed a list of nine activities most often associated with economic development. These activities include planning and developing strategies for job creation and retention, developing new markets for existing products, building infrastructure by constructing roads and sewer systems to attract industry to undeveloped areas, and establishing business incubators to provide facilities for new businesses' operations. Our recent work includes information on 80 economic development programs at four agencies--the Departments of Commerce (Commerce), Housing and Urban Development (HUD), and Agriculture (USDA) and the Small Business Administration (SBA). Commerce administers 11 of the 80 programs. According to the agencies, funding provided for these 80 programs in fiscal year …

Testimony issued by the Government Accountability Office with an abstract that begins "Paid preparers are a cornerstone of the U.S. tax system, as they prepare approximately 60 percent of all tax returns filed, and their actions have an enormous impact on the Internal Revenue Service's (IRS) ability to administer tax laws effectively. In previous work, GAO found that taxpayers were not always served well by their paid preparers, and GAO proposed stricter oversight of preparers. In 2010, IRS began implementing new requirements for paid preparers and believes that the requirements will increase taxpayers' compliance. This testimony addresses (1) prior GAO work on paid preparer performance, (2) IRS's progress in implementing the new requirements, and (3) how IRS can use the requirements to improve taxpayer compliance. It is based on GAO's March 2011 report on IRS's implementation of the paid preparer requirements and other GAO reports related to paid preparers. Further, GAO identified additional steps IRS has taken to implement the requirements since the March report was issued. GAO discussed the new information with IRS officials, and they concurred with the findings."

Testimony issued by the Government Accountability Office with an abstract that begins "As one of the largest and most complex organizations in the world, the Department of Defense (DOD) faces many challenges in resolving serious problems in its financial management and related business operations and systems. DOD is required by various statutes to (1) improve its financial management processes, controls, and systems to ensure that complete, reliable, consistent, and timely information is prepared and responsive to the financial information needs of agency management and oversight bodies, and (2) produce audited financial statements. Over the years, DOD has initiated numerous efforts to improve the department's financial management operations and achieve an unqualified (clean) opinion on the reliability of its reported financial information. These efforts have fallen short of sustained improvement in financial management or financial statement auditability. The Panel requested that GAO provide its perspective on the status of DOD's financial management weaknesses and its efforts to resolve them; the challenges DOD continues to face in improving its financial management and operations; and the status of its efforts to implement automated business systems as a critical element of DOD's Financial Improvement and Audit Readiness strategy."

Testimony issued by the Government Accountability Office with an abstract that begins "In May 2008, the United States enacted the Consolidated Natural Resources Act (CNRA), amending the United States' covenant with the Commonwealth of the Northern Mariana Islands (CNMI) to establish federal control of CNMI immigration in 2009, with several CNMI-specific provisions affecting foreign workers and investors during a 5-year transition period that began on November 28, 2009, and ends in 2014. One of these provisions authorizes a transitional CNMI-only work permit program that may be extended for up to 5 years at a time past 2014. In addition, CNRA amends existing U.S. immigration law to establish a joint visa waiver program for the CNMI and Guam. CNRA requires that GAO report on implementation of federal immigration law in the CNMI 2 years after enactment. In May 2010, GAO reported that the Department of Homeland Security (DHS) had established border control operations in the CNMI in 2009 but had not concluded negotiations with the CNMI government to resolve certain challenges involving access to CNMI airport space, detention facilities, and databases. GAO also noted that DHS had not yet finalized regulations needed to fully implement CNRA provisions affecting foreign workers, visitors, …

Testimony issued by the Government Accountability Office with an abstract that begins "The attempted bombing of Northwest flight 253 in December 2009 underscores the need for effective aviation security programs. Aviation security remains a daunting challenge with hundreds of airports, thousands of aircraft, and thousands of flights daily carrying millions of passengers and pieces of checked baggage. The Department of Homeland Security's (DHS) Transportation Security Administration (TSA) has spent billions of dollars and implemented a wide range of aviation security initiatives. Three key layers of aviation security are (1) TSA's Screening of Passengers by Observation Techniques (SPOT) program designed to identify persons who may pose a security risk; (2) airport perimeter and access controls security; and (3) checked baggage screening systems. This testimony provides information on the extent to which TSA has taken actions to validate the scientific basis of SPOT, strengthen airport perimeter security and access controls, and deploy more effective checked baggage screening systems. This statement is based on prior reports GAO issued from September 2009 through July 2011 and selected updates in June and July 2011. GAO analyzed documents on TSA's progress in strengthening aviation security, among other things."

Testimony issued by the Government Accountability Office with an abstract that begins "A 2009 assessment by the United States Global Change Research Program (USGCRP) found that many types of extreme weather events, such as heat waves and regional droughts, have become more frequent and intense during the past 40 to 50 years. According to the assessment, changes in extreme weather and climate events will affect many aspects of society and the natural environment, such as infrastructure. In addition, the Department of Defense found that climate change may act as an accelerant of instability or conflict, placing a burden to respond on militaries around the world. According to the National Academies, USGCRP, and others, greenhouse gases already in the atmosphere will continue altering the climate system into the future regardless of emissions control efforts. Therefore, adaptation--defined as adjustments to natural or human systems in response to actual or expected climate change--is an important part of the response to climate change. This testimony addresses (1) the actions federal, state, and local authorities are taking to adapt to climate change; (2) the challenges that federal, state, and local officials face in their efforts to adapt and actions federal agencies could take to help …

Testimony issued by the Government Accountability Office with an abstract that begins "A long-standing goal of Congress has been to improve the performance and transparency of the federal government through the use of information technology (IT). The Office of Management and Budget (OMB) plays a key role in improving the transparency and oversight of federal investments. Given the size of these investments and their importance to the health, economy, and security of the nation, it is critical for OMB and federal agencies to provide appropriate program oversight and ensure adequate transparency. GAO was asked to testify on IT systems used by federal agencies to report spending. To prepare this statement, GAO drew on previously published work on two government reporting mechanisms--an IT Dashboard and USAspending.gov. These public Web sites were deployed by OMB in June 2009 and December 2007, respectively. The Dashboard provides detailed information on approximately 800 major federal IT investments, including assessments of these investments' performance against cost and schedule targets (referred to as ratings). USAspending.gov contains data on federal awards (e.g., contracts, loans, and grants) across the federal government."

Testimony issued by the Government Accountability Office with an abstract that begins "Since 2001, strategic human capital management for federal agencies has been on GAO's high-risk list. Although some progress has been made, GAO reported in February 2011 that the area remains on the high-risk list because of the need for agencies, including DOD, to address current and emerging skill gaps that are undermining their ability to fulfill their missions. The Department of Defense (DOD) had about 718,000 civilians as of March 2010, which includes its senior leader and acquisition workforces. DOD has noted that approximately 30 percent of its civilian workforce--and 90 percent of its senior leader workforce--will be eligible to retire by March 31, 2015. The National Defense Authorization Act for Fiscal Year 2010 required (1) DOD to report on plans for its overall civilian, senior leader, and acquisition workforces for 2009 through 2012; (2) DOD to address a series of legislative requirements for each workforce; and (3) GAO to review and report on these plans. DOD has informed GAO that it expects to issue its next set of plans in September 2011. In anticipation of these plans, it is helpful to understand key issues identified during GAO's …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses our work on residential real estate valuations. Real estate valuations, which encompass appraisals and other value estimation methods, play a critical role in mortgage underwriting by providing evidence that the market value of a property is sufficient to help mitigate losses if the borrower is unable to repay the loan. However, recent turmoil in the mortgage market has raised questions about mortgage underwriting practices, including the quality and credibility of some valuations. An investigation into industry appraisal practices by the New York State Attorney General led to an agreement in 2008 between the Attorney General; Fannie Mae and Freddie Mac (the enterprises); and the Federal Housing Finance Agency (FHFA), which regulates the enterprises. This agreement included the Home Valuation Code of Conduct (HVCC), which set forth certain appraiser independence requirements for loans sold to the enterprises and took effect in 2009. The Dodd-Frank Wall Street Reform and Consumer Protection Act (Pub. L. No. 111-203) (the Dodd-Frank Act) directed us to study the effectiveness and impact of various valuation methods and the options available for selecting appraisers, as well as the impact of HVCC. This testimony …

Testimony issued by the Government Accountability Office with an abstract that begins "The Social Security Statement (the statement) is the federal government's main document for communicating with more than 150 million workers about their Social Security benefits. Provided annually, it serves as a key financial literacy tool that can educate the public about Social Security Administration (SSA) program benefits, aid in financial planning, and ensure that workers' earnings records are complete and accurate. The statement is also a key tool for communicating with the public about the long-term financial challenges the Social Security system faces. However, due to budget constraints, SSA chose to suspend mailings of the statement in March 2011. GAO examined (1) the current status of the statement and (2) ways SSA plans to improve the usefulness of the statement. To address these issues, GAO interviewed SSA officials and reviewed agency documents and our prior work on the statement's understandability. GAO also provided a draft of this testimony to SSA for review and comment."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses our past work examining the Department of Homeland Security's (DHS) progress and challenges in developing and acquiring new technologies to address homeland security needs. DHS acquisition programs represent hundreds of billions of dollars in life-cycle costs and support a wide range of missions and investments including border surveillance and screening equipment, nuclear detection equipment, and technologies used to screen airline passengers and baggage for explosives, among others. Since its creation in 2003, DHS has spent billions of dollars developing and procuring technologies and other countermeasures to address various threats and to conduct its missions. Within DHS, the Science and Technology Directorate (S&T) conducts general research and development and oversees the testing and evaluation efforts of DHS components, which are responsible for developing, testing, and acquiring their own technologies. This testimony focuses on the findings of our prior work related to DHS's efforts to acquire and deploy new technologies to address homeland security needs. Our past work has identified three key challenges: (1) developing technology program requirements, (2) conducting and completing testing and evaluation of technologies and (3) incorporating information on costs and benefits in making …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses highlights of GAO's report on the Environmental Protection Agency's (EPA) implementation of requirements for determining whether additional drinking water contaminants warrant regulation. The number of potential drinking water contaminants is vast--as many as tens of thousands of chemicals may be used across the country, and EPA has identified more than 6,000 chemicals that it considers to be the most likely source of human or environmental exposure. The potential health effects of exposure to most of these chemicals, and the extent of their occurrence in drinking water, are unknown. Under 1996 amendments to the Safe Drinking Water Act, every 5 years EPA is to determine for at least five contaminants whether regulation is warranted, considering those that present the greatest public health concern. EPA issued final regulatory determinations in 2003 and 2008 on a total of 20 contaminants, deciding in each case not to regulate. EPA did not recommend any new contaminants for regulation until February 2011, when it reversed its controversial 2008 preliminary decision to not regulate perchlorate, an ingredient in rocket fuel and other products. This statement summarizes our report being released today that …

Testimony issued by the Government Accountability Office with an abstract that begins "The Small Business Administration (SBA) most recently reported in fiscal year 2010 that $10.8 billion of federal contracts were awarded to Service-Disabled Veteran-Owned Small Businesses (SDVOSB). SBA's report also showed that, of this amount, $3.2 billion was for Department of Veterans Affairs (VA) contracts. In 2009 and 2010, GAO reported on weaknesses in fraud-prevention controls that allowed 10 ineligible firms to receive millions of dollars in SDVOSB contracts. GAO was asked to update (1) agency actions in response to prior investigations of 10 case-study firms, the status of prior GAO recommendations, and the status of ongoing Inspector General (IG) investigations, and (2) the status of any new federal contract obligations associated with the case-study firms. This testimony provides preliminary information on GAO's ongoing work. To address these objectives, GAO reviewed prior findings from audits and investigations of the SDVOSB program, and contacted SBA, VA, and agency IG officials for an update on actions taken in response to GAO's prior recommendations and the 10 case-study firms. GAO identified contract obligations awarded to the 10 case-study firms. GAO did not validate representations made by agency officials or determine whether any …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the Centers for Medicare and Medicaid Services' (CMS) efforts to protect the integrity of the Medicare and Medicaid programs, particularly through the use of information technology to help improve the detection of fraud, waste, and abuse in these programs. CMS is responsible for administering the Medicare and Medicaid programs and leading efforts to reduce improper payments of claims for medical treatment, services, and equipment. Improper payments are overpayments or underpayments that should not have been made or were made in an incorrect amount; they may be due to errors, such as the inadvertent submission of duplicate claims for the same service, or misconduct, such as fraud or abuse. The Department of Health and Human Services reported about $70 billion in improper payments in the Medicare and Medicaid programs in fiscal year 2010. Operating within the Department of Health and Human Services, CMS conducts reviews to prevent improper payments before claims are paid and to detect claims that were paid in error. These activities are predominantly carried out by contractors who, along with CMS personnel, use various information technology solutions to consolidate and analyze data to …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses lifetime costs of supporting the newest generation of veterans. The Department of Veterans Affairs (VA) operates one of the largest health care delivery systems in the nation, providing care to a diverse population of veterans. VA operates about 150 hospitals, 130 nursing homes, and 820 outpatient clinics through 21 regional health care networks called Veterans Integrated Service Networks. VA is responsible for providing health care services to various populations--including an aging veteran population and a growing number of younger veterans returning from the military operations in Afghanistan and Iraq. Budgeting for this vital health care mission is inherently complex. It is based on current assumptions and imperfect information, not only about program needs, but also on future economic and policy actions that may affect demand and the cost of providing these services. Adding to this complexity, VA has recognized over the years the need to plan and budget for facility modernization, and realign its real property portfolio to provide accessible, high-quality, and cost-effective access to its services. The statement today addresses VA's real property realignment efforts and VA's approach to developing budget estimates for health …

Testimony issued by the Government Accountability Office with an abstract that begins "As one of the largest and most complex organizations in the world, the Department of Defense (DOD) faces many challenges in resolving serious problems in its financial management and related business operations and systems. DOD is required by various statutes to (1) improve its financial management processes, controls, and systems to ensure that complete, reliable, consistent, and timely information is prepared and responsive to the financial information needs of agency management and oversight bodies, and (2) produce audited financial statements. Over the years, DOD has initiated numerous efforts to improve the department's financial management operations and achieve an unqualified (clean) opinion on the reliability of its reported financial information. These efforts have fallen short of sustained improvement in financial management or financial statement auditability. The Subcommittee has asked GAO to provide its perspective on the status of DOD's financial management weaknesses and its efforts to resolve them; the challenges DOD continues to face in improving its financial management and operations; and the status of its efforts to implement automated business systems as a critical element of DOD's Financial Improvement and Audit Readiness strategy."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses issues related to the reauthorization of the Violence Against Women Act (VAWA). In hearings conducted from 1990 through 1994, Congress noted that violence against women was a problem of national scope and that the majority of crimes associated with domestic violence, sexual assault, and stalking were perpetrated against women. These hearings culminated in the enactment of VAWA in 1994 to address these issues on a national level. VAWA established grant programs within the Departments of Justice (DOJ) and Health and Human Services (HHS) for state, local, and Indian tribal governments and communities. These grants have various purposes, such as providing funding for direct services including emergency shelter, counseling, and legal services for victims of domestic violence, sexual assaults and stalking across all segments of the population. Recipients of funds from these grant programs include, among others, state agencies, tribes, shelters, rape crisis centers, organizations that provide legal services, and hotlines. In 2000, during the reauthorization of VAWA, language was added to the law to provide greater emphasis on dating violence. The 2006 reauthorization of VAWA expanded existing grant programs and added new programs addressing, among …

Testimony issued by the Government Accountability Office with an abstract that begins "Dissatisfaction with the federal tax system has led to a debate about U.S. tax reform, including proposals for a national consumption tax. One type of proposed consumption tax is a value-added tax (VAT), widely used around the world. A VAT is levied on the difference between a business's sales and its purchases of goods and services. Typically, a business calculates the tax due on its sales, subtracts a credit for taxes paid on its purchases, and remits the difference to the government. While the economic and distributional effects of a U.S. VAT type tax have been studied, GAO issued a report in 2008 that looked at lessons learned from VAT administration in Australia, Canada, France, New Zealand, and the United Kingdom. These countries provided a range of VAT designs from relatively simple to more complex. This statement, which is based on the 2008 report, focuses on (1) the effect VAT design choices, such as exemptions and enforcement mechanisms, have on compliance, administrative costs, and compliance burden; (2) Canada's experience with administering a VAT in conjunction with several different subnational consumption tax arrangements; and (3) the experience that some …

Testimony issued by the Government Accountability Office with an abstract that begins "Traffic fatalities and fatality rates have substantially decreased over the last 10 years, yet far too many people continue to be killed or injured on the nation's roadways. In addition, auto safety defect recalls are on the rise. On average, about 70 percent of vehicles subject to a recall are fixed, leaving the remainder to continue posing risks to vehicle owners, passengers, and pedestrians. The National Highway Traffic Safety Administration (NHTSA) administers programs that provide grants to states to improve traffic safety and oversees the identification and remedy of vehicle and equipment defects that could pose an unreasonable risk to safety. The upcoming reauthorization of surface transportation programs affords Congress an opportunity to strengthen these grant programs in several ways and to address gaps GAO identified in NHTSA's auto recall process. This statement addresses (1) NHTSA's progress in improving oversight and performance measurement for traffic safety grant programs, (2) NHTSA's oversight of the auto safety defect process, and (3) issues for Congress to consider in reauthorizing funding for traffic and vehicle safety programs. This statement is based primarily on reports GAO has issued since enactment of the Safe, …