Guidance issued by the Government Accountability Office with an abstract that begins "This publication supersedes GAO-07-313G, Financial Audit Manual: Volume Three, Exposure Draft, June 2007. The U.S. Government Accountability Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) Federal Emergency Management Agency (FEMA) provides direct temporary housing assistance in response to disasters primarily through a combination of travel trailers and manufactured homes and for a period of up to 18 months. In 2005, Hurricanes Katrina and Rita devastated much of the housing stock across the Gulf Coast region, leaving thousands of persons in need of temporary housing for lengthy periods. Uncertainty with respect to neighborhood and community recovery and individual and community resistance to the use of travel trailers for extended temporary housing challenged the effectiveness of FEMA's traditional temporary housing options. Recognizing these challenges, Congress, in the Fiscal Year 2006 Emergency Supplemental Appropriations Act for Defense, the Global War on Terror, and Hurricane Recovery, provided for alternative housing pilot programs in the areas hardest hit by Hurricane Katrina and the other hurricanes of the 2005 season, and appropriated $400 million to DHS for this purpose. To implement this provision of law, FEMA announced a competitive grant program--the Alternative Housing Pilot Program (AHPP)--inviting the five Gulf Coast states (Alabama, Florida, Louisiana, Mississippi, and Texas) to submit proposals for projects that …

Testimony issued by the Government Accountability Office with an abstract that begins "GAO has reported in recent years on a number of human capital issues that have hampered the Department of State's (State) ability to carry out U.S. foreign policy priorities and objectives, particularly at posts central to the war on terror. In 2002, State implemented the Diplomatic Readiness Initiative (DRI) to address shortfalls in the number and skills of State employees. This testimony addresses State's progress in (1) addressing staffing shortfalls since the implementation of DRI and (2) filling gaps in the language proficiency of Foreign Service officers and other staff. To accomplish these objectives, GAO analyzed staffing and language data and met with State officials."

Correspondence issued by the Government Accountability Office with an abstract that begins "Serious financial problems can adversely affect unit morale and readiness as well as servicemembers' credit histories and military careers. If servicemembers experience serious financial problems, they may be subject to adverse actions such as loss of security clearances, criminal or nonjudicial sanctions, or adverse personnel actions including possible discharge from the military. The Department of Defense's (DOD) Social Compact, which is part of its human capital plan, notes that mission readiness and quality of life depend on whether servicemembers use their financial resources responsibly. For these reasons, Congress and DOD officials have expressed concerns about servicemembers' financial conditions. DOD is particularly concerned about the use and effects of certain consumer loans that DOD identified as being predatory. The 2006 National Defense Authorization Act required DOD to issue a report on predatory lending directed at servicemembers and their dependents. The mandate required DOD's report to include: (1) a description of the prevalence of predatory lending practices directed at servicemembers and their families; (2) an assessment of the effects of predatory lending on servicemembers and their families; (3) a description of DOD's strategies and programs to educate servicemembers and their …

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is working to achieve information superiority over adversaries and share information seamlessly among disparate weapons systems. Two programs envisioned as a part of this effort are Transformational Satellite Communications System (TSAT) and Space Radar. TSAT is designed to provide rapid worldwide secure communications with air and space systems--including Space Radar--through radio frequency and laser communications links. Space Radar is expected to provide global all-weather intelligence, surveillance, and reconnaissance, particularly in denied areas, for military, national intelligence, and civil users. Both TSAT and Space Radar will require major software development efforts and employ a significant number of experienced staff. TSAT and Space Radar development efforts are expected to be among the most costly space systems ever developed by DOD. In 2004, TSAT was estimated to have a total life cycle cost of about $16 billion, of which $2.0 billion will have been spent at the end of fiscal year 2007. Space Radar is estimated to have a total life cycle cost from $20 billion to $25 billion, and the program has spent about approximately $464.5 million. TSAT expects to begin product development in fiscal …

Testimony issued by the Government Accountability Office with an abstract that begins "In November 2006, about 18,000 undervotes were reported in Sarasota County in the race for Florida's 13th Congressional District. Following the contesting of the election results in the House of Representatives, the Task Force met and unanimously voted to seek GAO's assistance in determining whether the voting systems contributed to the large undervote in Sarasota County. On June 14, 2007, we met with the Task Force and agreed upon an engagement plan, which included the following review objectives: (1) What voting systems and equipment were used in Sarasota County and what processes governed their use? (2) What was the scope of the undervote in Sarasota County in the general election? (3) To what extent were tests conducted on the voting systems in Sarasota County prior to the general election and what were the results of those tests? and (4) Considering the tests that were conducted on the voting systems from Sarasota County after the general election, are additional tests needed to determine whether the voting systems contributed to the undervote? In our meetings with Sarasota County, we learned the entire process of configuring the election, running the election, …

Correspondence issued by the Government Accountability Office with an abstract that begins "On June 28, 2007, GAO testified before the Senate Subcommittee on Federal Financial Management, Government Information, Federal Services, and International Security, Committee on Homeland Security and Governmental Affairs, at a hearing entitled, "Financial Management Systems Modernization at the Department of Homeland Security: Are Missed Opportunities Costing Us Money?" At the hearing, we discussed the Department of Homeland Security's (DHS) failed efforts to implement the Electronically Managing Enterprise Resources for Government Effectiveness and Efficiency (eMerge2) program that was expected to integrate financial management systems across the entire department. Our testimony and related report focused on (1) DHS's financial management systems modernization efforts, (2) key financial management system transformation challenges, and (3) the four building blocks that form the foundation for successful financial management system implementation efforts. This letter responds to Congress's July 10, 2007, request for responses to follow-up questions relating to our June 28, 2007, testimony. The responses are based on work associated with previously issued GAO products."

Testimony issued by the Government Accountability Office with an abstract that begins "The devastation caused by the Gulf Coast hurricanes presents the nation with unprecedented challenges as well as opportunities to reexamine shared responsibility among all levels of government. All levels of government, together with the private and nonprofit sectors, will need to play a critical role in the process of choosing what, where, and how to rebuild. Agreeing on what the costs are, what federal funds have been provided, and who will bear the costs will be key to the overall rebuilding effort. This testimony (1) places federal assistance provided to date in the context of damage estimates for the Gulf Coast, and (2) discusses key federal programs that provide rebuilding assistance to the Gulf Coast states. In doing so, GAO highlights aspects of rebuilding likely to place continued demands on federal resources. GAO visited the Gulf Coast region, reviewed state and local documents, and interviewed federal, state, and local officials. GAO's ongoing work on these issues focuses on the use of federal rebuilding funds and administration of federal programs in the Gulf Coast region."

Testimony issued by the Government Accountability Office with an abstract that begins "The Architect of the Capitol (AOC), through the Capitol Power Plant, operates five walkable utility tunnels containing steam and chilled water pipes associated with serving the heating and cooling requirements of the U.S. Capitol and over 20 surrounding facilities. In our work last fall, we addressed conditions in the tunnels and AOC's plans for addressing them. The Office of Compliance (OOC), which is responsible for advancing safety, health, and workplace rights in the legislative branch, and the tunnel workers had raised concerns about health and safety issues in the tunnels. As a result of these concerns, in January 2006, OOC issued citations for and asked AOC to address a potential asbestos hazard and heat stress conditions in the tunnels. In addition, in February 2006, OOC filed a complaint against AOC concerning hazards in the tunnels, including falling concrete, an inadequate communication system for these confined spaces, and inadequate escape exits (egresses). According to OOC officials, these conditions had been brought to AOC's attention by OOC inspectors as early as 1999, but AOC had not made sufficient progress in addressing them, and conditions in the tunnels had deteriorated further. …

Testimony issued by the Government Accountability Office with an abstract that begins "The Federal Aviation Administration (FAA) operates one of the safest air transportation systems in the world, but this system is under growing strain as the demand for air travel increases. Recognizing the need to transform this system, Congress created the Joint Planning and Development Office (JPDO), housed within FAA, to plan and develop the Next Generation Air Transportation System (NextGen). The current authorization for FAA, the Airport and Airway Trust Fund (Trust Fund), and most of the excise taxes that support the Trust Fund will expire September 30, 2007. Several proposals, including two reauthorization bills--H.R. 2881 and S. 1300--identify various funding sources for FAA activities, including NextGen. Among these are current excise taxes, fees, and flight surcharges. Concerned about the need for stable, sustainable financing for the nation's multibillion-dollar transportation infrastructure investments, including NextGen, GAO has designated transportation financing as high risk. GAO's statement addresses (1) the extent to which the current funding structure can support FAA's activities, including NextGen, (2) issues that could affect the overall cost of NextGen, and (3) the implications of selected proposals to fund aviation activities. The statement is based on recent GAO …

Other written product issued by the Government Accountability Office with an abstract that begins "Economic, medical, technological, and social changes have increased opportunities for persons with disabilities to live with greater independence and more fully participate in the workforce. In addition, social and legal changes have promoted the goal of greater inclusion of persons with disabilities in the mainstream of society. However, GAO's reviews of the largest federal disability programs indicate that such programs have not evolved in line with these larger societal changes and, therefore, are poorly positioned to provide meaningful and timely support for persons with disabilities. Furthermore, program enrollment and costs for the largest federal disability programs have been growing and are poised to grow even more rapidly in the future. For these reasons, GAO added modernizing federal disability to its high-risk areas in January 2003. GAO convened this forum to address some of the key issues related to modernizing federal disability policy. The forum brought together a diverse array of experts, including employers; advocate groups, researchers, and academia; and federal officials. Comments expressed do not necessarily represent the views of any individual participant or the organizations they represent, including GAO. However, GAO does make some concluding …

Correspondence issued by the Government Accountability Office with an abstract that begins "Congress requested that GAO identify the official Social Security reform public speaking events and other promotion initiatives involving administration officials, and their costs to the federal government, since January 2005. As you know, the Social Security Board of Trustees is projecting in its 2007 report that as early as 2017 Social Security benefit payments will exceed tax revenues. After that time, the gap between costs and tax revenues grows continuously, and unless action is taken to close this gap, it is currently estimated that the Social Security trust funds will be depleted by 2041. In his 2005 State of the Union Address, the President emphasized the need to reform Social Security, and he announced his intention to work with the Congress to achieve reforms. On March 2, 2005, the Secretary of the Treasury announced the "60 Stops in 60 Days" tour in which the President and other administration officials would speak to the public about the need for reform in a series of town hall meetings across the country in an attempt to gain popular support for program reforms. Congress asked us to include events such as those …

Correspondence issued by the Government Accountability Office with an abstract that begins "Over 25 years ago, Congress transformed federal freight rail transportation policy. At that time, after almost 100 years of economic regulation, the railroad industry was in serious economic decline, with rising costs, losses, and bankruptcies. In response, Congress passed the Railroad Revitalization and Regulatory Reform Act of 1976 and the Staggers Rail Act of 1980. Together, these pieces of legislation substantially deregulated the railroad industry. In particular, the 1980 act encouraged greater reliance on competition to set rates and gave railroads increased freedom to price their services according to market conditions, including the freedom to use differential pricing--that is, to recover a greater proportion of their costs from rates charged to those shippers with a greater dependency on rail transportation. At the same time, the 1980 act anticipated that some shippers--commonly referred to as "captive shippers"--might not have competitive alternatives and gave the Interstate Commerce Commission (ICC), and later the Surface Transportation Board (STB), the authority to establish a process through which shippers could obtain relief from unreasonably high rates. This process establishes a threshold for rate relief, allowing a rate to be challenged if it produces revenue …

This report outlines Ontario's Go Green Action Plan for Climate Change and its five-point action plan.

Application materials submitted to the Texas Historical Commission requesting a historic marker for the Officers' Quarters 2-3 and 4, in Brackettville, Texas. The materials include the inscription text of the marker, original application, narrative, maps, floor plans, and photographs.

Application materials submitted to the Texas Historical Commission requesting a historic marker for the Seaholm Power Plant, in Austin, Texas. The materials include the inscription text of the marker, original application, narrative, floor plans, and photographs.

Application materials submitted to the Texas Historical Commission requesting a historic marker for the Guthrie Building, in Kerrville, Texas. The materials include the inscription text of the marker, original application, narrative, floor plans, and photographs.

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; Calculation of the "base year" from which to impose a tax freeze adopted by county voters in November 2005 (RQ-0575-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; Whether the Justice Court Technology Fund may be used to purchase technology equipment and to provide training for constables (RQ-0569-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: Authority of the Texas Alcoholic Beverage Commission or the City of Corsicana to regulate a business establishment that permits the possession and consumption of alcoholic beverages on a “BYOB” basis (RQ-0568-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: Whether a district attorney may accept donations of funds (RQ-0571-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: Eligibility for a manufacturer’s or distributor’s license under the Bingo Enabling Act, chapter 2001 of the Occupations Code (RQ-0573-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: Whether 18 U.S.C. § 926C preempts portions of Texas Occupations Code section 1701.357 (RQ-0572-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: Proper calculation of the fee that a campaign manager may charge to a charitable organization for services rendered in connection with the state employee charitable campaign (RQ-0574-GA)