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."

Email correspondence between board members on August 28, 2007, addressing conference call invitation for September 2, 2007.

The National Museum of the Pacific War presents an oral interview with Sam Shelton. Shelton was born in rural Kansas on 18 August 1917. He participated in the Civilian Pilot Training Program while attending Fort Hays College. Upon completing the program in 1939, he joined the Navy. After completing flight training at Pensacola, he was sent to the Corpus Christi (Texas) Naval Air Station as a flight instructor. In 1943 he was assigned to VF-7, a fighter squadron, stationed at San Diego, flying F4F and F6F fighters. In early 1944 the squadron was assigned the FM2 (fighter) and put aboard the USS Santee (CVE-29). He returned from a combat patrol and found the Santee had been stuck by a kamikaze and a bomb. Unable to land, he was directed to land aboard the USS Suwannee (CVE-27). After landing, his plane was refueled and the ammunition replenished. Smith proceeded with another combat patrol, after which he returned to the Santee after repairs. The ship returned to Pearl Harbor and Shelton was assigned to Air Group 6 based at Los Alamitos, California. Following the surrender of Japan, Shelton remained in the Navy. He recalls various assignments including being aboard the USS Valley …

The National Museum of the Pacific War presents an oral interview with Robert Hagen. Hagen served as the gunnery officer aboard the USS Johnston (DD-557). The ship’s captain, Commander Ernest Evans, was well liked and highly respected by the crew. Hagen recalls the Johnston was with a group of seven destroyers and six escort carriers supporting the troop landing at Leyte Gulf. On 24 October 1944 they were alerted to the approach of a large Japanese force led by Admiral Kurita. Hagen describes in detail the actions involving the Johnston, which led to heavy damage and the eventual sinking of the ship. The actions initiated by Commander Evans led to him being awarded the Medal of Honor posthumously. As senior surviving officer of the Johnston, Hagen wrote the recommendation for the award.