Correspondence issued by the Government Accountability Office with an abstract that begins "On November 8, 2007, GAO testified before the committee at a hearing entitled "Protecting the Employment Rights of Those Who Protect the United States." This letter responds to the Congressional request that I provide answers to questions for the record. The questions are as follows: (1) Why are the Uniformed Services Employment and Reemployment Rights Act (USERRA) claims taking so long to resolve at The Department of Defense (DOD), the Department of Labor (DOL) and the Office of the Special Council (OSC)? (2) What can each of the agencies do to make this process more efficient and effective for veterans? (3) Is the system as it stands today, ready and able to handle a possible increase in USERRA claims? (4) How can the agencies work proactively to prevent the need for USERRA claims in the future? And (5) Will this new initiative fully address the data concerns GAO raised so that Congress has a more complete picture of the types of USERRA claims being filed?"

A letter report issued by the Government Accountability Office with an abstract that begins "GAO has prepared this report under the Comptroller General's authority as part of a continued effort to assist Congress in reviewing concentration in the market for public company audits. The small number of large international accounting firms performing audits of almost all large public companies raises interest in potential effects on competition and the choices available to large companies needing an auditor. This report examines (1) concentration in the market for public company audits, (2) the potential for smaller accounting firms' growth to ease market concentration, and (3) proposals that have been offered by others for easing concentration and the barriers facing smaller firms in expanding their market shares. GAO surveyed a random sample of almost 600 large, medium, and small public companies on their experiences with their auditors. GAO also interviewed the four largest accounting firms and surveyed all other U.S. accounting firms that audit at least one public company. GAO also developed an econometric model that analyzed the extent to which various factors, including concentration and new auditing requirements, affected fee levels. To supplement this work, GAO interviewed market participants, including public companies, investors, …