A statement of record issued by the General Accounting Office with an abstract that begins "The Transportation Equity Act for the 21st Century changes the budgetary treatment of programs financed by the Highway Trust Fund. In particular, the act guaranteed annual funding levels for most highway and transit programs and linked highway user tax receipts, such as those from motor fuel and truck tire taxes, to the annual funding levels for highway programs. Revenue aligned budget authority adjustments are made to the annual guaranteed funding level provided in the act as highway account receipt levels change. For the first time, the adjustment for fiscal year 2003 is negative--decreasing the guaranteed level of highway funding by $4.369 billion. GAO found that the amounts distributed to the Highway Trust Fund for the first nine months of fiscal year 2001, as adjusted based on the Internal Revenue Service's certifications, were reasonable and adequately supported based on available information."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO helped the Department of Transportation to determine whether the net excise tax revenue distributed to the Highway Trust Fund for fiscal year 2001 was supported by the underlying records. In performing the agreed-upon procedures, GAO did its work in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants."

Correspondence issued by the General Accounting Office with an abstract that begins "After the National Instant Criminal Background System (NICS) has given the go ahead to a gun sale, it is still possible for the FBI to receive information from local law enforcement, the courts, or other sources that would prohibit a purchaser from owning a firearm. In these cases, the licensed dealer must be contacted to verify whether the purchaser received the firearm. If so, the local police department and the Bureau of Alcohol, Tobacco, and Firearms (ATF) are then notified. In these case, ATF guidance requires an investigation and the retrieval of the firearm in coordination with state or local law enforcement. Retained records that were more than one day old but less than 90 days old were used to initiate more than 100 firearm retrievals in the four-month period beginning July 2001, according to FBI officials. As a result, next-day destruction of NICS records could impair the ability of law enforcement to retrieve firearms from persons who were wrongly approved to purchase them."

Correspondence issued by the General Accounting Office with an abstract that begins "This report provides information on the income ranges of taxpayers who may have overpaid federal taxes by not itemizing. GAO found that of the returns filed for tax year 1998, 53 percent of taxpayers who may have overpaid federal taxes by not itemizing, had adjusted gross incomes of $50,000 or less. Eleven percent showed adjusted gross incomes of more than $75,000. The median adjusted gross income for these returns was about $47,000. The median adjusted gross income for all returns filed in tax year 1998 was about $27,000."

Correspondence issued by the General Accounting Office with an abstract that begins "Section 738 in the fiscal year 2001 Agriculture Appropriation Act prohibits the Department of State from selling residences purchased to house agricultural attaches without approval from the Foreign Agricultural Service (FAS) and requires the department to use the proceeds from such sales to purchase residences for these attaches. Legislation currently before Congress would repeal section 738 since it limits the Department of State's authority to implement cost-effective decisions about sales of unneeded overseas property and the use of sales proceeds. Because of section 738's restrictions, State has delayed two property sales valued at nearly $4 million that appear to be in the government's best interests. FAS is concerned that if section 738 is repealed, selling these properties will result in increased costs since it would have to lease housing for attaches who previously lived rent-free in government-owned housing. Although section 738 applies only to residences purchased for agricultural attaches, the Office of Management and Budget and State are concerned that it could lead to fragmented and less cost-effective management of overseas property if other agencies seek similar treatment for their senior representatives. Section 738's restrictions do not appear …

Correspondence issued by the General Accounting Office with an abstract that begins "Despite years of effort to provide debt relief to the world's poorest countries, these countries' debt problems still have not been resolved. In response to this situation, Congress introduced Senate Bill 2210, the Debt Relief Enhancement Act of 2002, to reduce these countries' debt service payments to manageable levels. The act proposes that no qualified country pay more than 10 percent of its revenue on external debt service or no more than 5 percent if the country suffers a public health crisis. GAO found that the act would immediately lower the debt service of countries that qualify for relief. It would cost $2.7 billion for 26 countries over the next 3 years and have no effect on long-term debt sustainability. If applied over a 20-year period, the act's provisions would address the long-term debt sustainability of these countries. However, the cost of the proposal would grow to between $7 billion and $12 billion for those 26 countries. An alternative debt proposal, proposed by the Bush administration, is to convert up to 50 percent of future multilateral concessional loans to grants. This proposal does not address the short-term debt …

Testimony issued by the General Accounting Office with an abstract that begins "Because of Amtrak's worsening financial condition, there is growing agreement that the current mission, funding, and structure for providing intercity passenger rail needs to be changed. Intercity passenger rail has the potential to complement other more heavily used modes of transportation in markets where rail transport can be competitive. The potential benefits include reduced air and highway congestion, reduced pollution caused by automobiles, reduced fuel consumption and energy dependency, and greater safety. Intercity passenger rail systems, like other intercity transportation systems, are expensive. Amtrak has called for $30 billion in federal capital support over 20 years to upgrade its operations and to invest in high-speed rail corridors. Amtrak also estimates that the cost to fully develop the 10 federally designated high-speed rail corridors and Amtrak's Northeast Corridor could exceed $50 billion over 20 years. Congress must determine if and how intercity passenger rail fits into the nation's transportation system. and what level of federal investment should be made in light of other competing national priorities. Key initial steps in this framework could include (1) establishing clear, non-conflicting goals for federal support of intercity passenger rail systems; (2) establishing …

Testimony issued by the General Accounting Office with an abstract that begins "The Department of Labor's Unemployment Insurance (UI) program is a federal-state partnership designed to partially replace lost earnings of individuals who become unemployed through no fault of their own and to stabilize the economy in times of economic downturn. The health of each state's UI program depends, in part, on their ability to control benefit payments by accurately determining eligibility for UI benefits in a timely manner. Labor's Office of Inspector General (OIG) and others have identified numerous aspects of the UI program that may be vulnerable to overpayments and fraud. Of the $30 billion in UI benefits paid in calendar year 2001, Labor estimates that this includes $2.4 billion in overpayments, including $560 million attributable to fraud or abuse. Labor's analysis also suggests that the states could have detected or recovered $1.3 billion of the total overpayments given their current policies and procedures. The management and operational practices at both the state and federal level contribute to overpayments in the UI program. At the state level, many states place a higher priority on quickly processing and paying UI claims than on taking the necessary steps to adequately …

Testimony issued by the General Accounting Office with an abstract that begins "Federal, state, and local governments share responsibility for terrorist attacks. However, local government, including police and fire departments, emergency medical personnel, and public health agencies, is typically the first responder to an incident. The federal government historically has provided leadership, training, and funding assistance. In the aftermath of September 11, for instance, one-quarter of the $40 billion Emergency Response Fund was earmarked for homeland security, including enhancing state and local government preparedness. Because the national security threat is diffuse and the challenge is highly intergovernmental, national policymakers must formulate strategies with a firm understanding of the interests, capacity, and challenges facing those governments. The development of a national strategy will improve national preparedness and enhance partnerships between federal, state, and local governments. The creation of the Office of Homeland Security is an important and potentially significant first step. The Office of Homeland Security's strategic plan should (1) define and clarify the appropriate roles and responsibilities of federal, state, and local entities; (2) establish goals and performance measures to guide the nation's preparedness efforts; and (3) carefully choose the most appropriate tools of government to implement the national strategy …

Testimony issued by the General Accounting Office with an abstract that begins "Since the Disability Insurance (DI) and Supplemental Security Income (SSI) programs began, much has changed and continues to change in medicine, technology, the economy, and societal views and expectations of people with disabilities. GAO found that scientific advances, changes in the nature of work, and social changes have generally enhanced the potential for people with disabilities to work. Medical advances, such as organ transplantation, and assistive technologies, such as advances in wheelchair design, have given more independence to some individuals. At the same time, a service- and knowledge-based economy has opened new opportunities for people with disabilities, and societal changes have fostered the expectation that people with disabilities can work and have the right to work. GAO further found that DI and SSI disability criteria have not kept pace with these advances and changes. Depending on the claimant's impairment, decisions about eligibility benefits can be based on both medical and labor market criteria. Finally, some steps to incorporate these advances and changes can be taken within the existing programs' design, but some would require more fundamental changes."

Testimony issued by the General Accounting Office with an abstract that begins "In the aftermath of the September 11 terrorist attacks, the Administration took several steps to strengthen homeland security, including the creation of an Office of Homeland Security (OHS). The success of a homeland security strategy requires all levels of government and the private sector to communicate and cooperate with one another. The federal government must formulate realistic budget and resource plans to support the implementation of an efficient and effective homeland security program. A fundamental review of existing programs and operations can create the necessary fiscal flexibility by weeding out out-dated, poorly targeted, or inefficient programs. Although Congress called upon GAO to evaluate the effectiveness of OHS programs, GAO has experienced difficulty in gaining access to this information."

Testimony issued by the General Accounting Office with an abstract that begins "The General Services Administration's (GSA) Federal Supply Service (FSS) and Federal Technology Service (FTS) help agencies to purchase telephone and computer systems, motor vehicles, travel, and everyday supplies valued at more than $30 billion annually. FSS and FTS take different approaches to filling agency customers' requirements but, in the information technology area, they provide similar goods and services and deal with many of the same vendors. Although overlapping programs with similar services would appear to create the potential for inefficiencies, GSA has little hard data with which to assess the situation. GSA has begun to provide more useful information on the performance of FSS and FTS and to identify more efficient operations. If successful, these initiatives also may provide a road map for assessing the performance of other interagency purchasing programs."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses Social Security Administration (SSA) improvements in the claims process for its two disability programs, Disability Insurance (DI) and Supplemental Security Income (SSI). Managing its disability caseloads with fair, consistent, and timely eligibility decisions in the face of resource constraints has become one of SSA's most pressing management challenges. SSA has spent more than $39 million over the past 7 years to test and implement initiatives designed to improve the timeliness, accuracy, and consistency of its disability decisions and to make the process more efficient and understandable for claimants. These have included efforts to improve the initial claims process as well as handling appeals of denied claims. The results to date have been disappointing. SSA's two tests to improve the initial claims process produced some benefits; however, both initiatives as tested would have significantly raised costs, and one would have lengthened the wait for final decisions for many claimants. As a result, SSA is considering additional changes to one of these initiatives and has shelved the other. One initiative to change the process for handling appealed claims in SSA's hearing offices has resulted in even slower …

Testimony issued by the General Accounting Office with an abstract that begins "Since the advent of the all-volunteer Army in 1973, the number of servicemembers with spouses and children has grown significantly. Although the Department of Defense (DOD) has responded positively to this change, GAO believes that some current family benefits could be strengthened. For example, despite improvements to the quality of military child care centers, DOD needs to further expand child care capacity. Moreover, DOD faces challenges in increasing awareness and use of these benefits. GAO compared the military's benefits with those of the private sector, including retirement pay, health care, life insurance, and paid time-off, and found no significant gaps in the benefits offered to active duty servicemen and women. In fact, some military benefits exceed those offered by the private sector."

Testimony issued by the General Accounting Office with an abstract that begins "As new technologies that depend on the radio spectrum continue to be developed and used more widely, managing the spectrum can grow increasingly challenging. The current legal framework for domestic spectrum management evolved as a compromise over the questions of who should determine the distribution of the spectrum among competing users and what standard should be applied in making this determination. Although initially, all responsibility for spectrum management was placed in the executive branch, this responsibility has been divided between the executive branch for managing federal use and an independent commission for managing non-federal use since 1927 . The current shared U.S. spectrum management system has processes for allocating spectrum, but these processes have occasionally resulted in lengthy negotiations between the Federal Communications Commission and the National Telecommunications and Information Administration (NTIA) over allocation issues. The United States also faces challenges in effectively preparing for World Radiocommunication Conferences. NTIA has several activities to encourage efficient spectrum use by federal agencies, but it lacks the assurance that these activities are effective. NTIA is required to promote efficiency in the federal spectrum it manages, which included more than 270,000 federal …

Testimony issued by the General Accounting Office with an abstract that begins "The Environmental Protection Agency (EPA) conducts an infrastructure needs assessment every four years to estimate the future capital investment needs of local drinking water systems. In its most recent survey, EPA estimated that nearly $151 billion will be needed during the next 20 years to repair, replace, and upgrade the nation's 55,000 community water systems. The needs assessment survey serves as the basis for EPA's grants to the states under the drinking water revolving fund program. To ensure that it collected valid data to estimate drinking water infrastructure needs EPA conducted site visits to selected systems and had states review supporting documentation. However, EPA cannot tell how closely the estimates reflect actual state-by-state needs because it did not calculate the precision of estimates. GAO found that 31 out of 50 states surveyed established revolving loan funds programs to assist disadvantaged communities. In fiscal years 1991 through 2000, nine federal agencies made available about $44 billion in grants, loans, and loan guarantees for drinking water and wastewater capital improvements."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the implementation of the Paperwork Reduction Act of 1995 and information collection authorizations from the Office of Management and Budget (OMB) that either expired or were otherwise inconsistent with the act. GAO found that federal paperwork rose by 290 million burden hours during fiscal year 2001--the largest one-year increase since the act was amended and recodified in 1995. This occurred largely because the Internal Revenue Service (IRS) increased its paperwork estimate by about 250 million burden hours during the year. Most of the paperwork increase at IRS resulted from changes made by the agency--not because of new statutes. Federal agencies providing information to OMB identified more than 400 violations of the act during fiscal year 2001. Some of these violations have been going on for years, and they collectively represent substantial opportunity costs."

Testimony issued by the General Accounting Office with an abstract that begins "Estimating the extent of abusive tax schemes used by individual taxpayers is difficult because they are often hidden. Nevertheless, the Internal Revenue Service (IRS) believes that the number and dollar consequences of these schemes has grown recently. IRS estimates that 740,000 taxpayers used abusive schemes in tax year 2000. IRS caught $5 billion in improper tax avoidance or tax credit and refund claims, but estimates that another $20 to $40 billion went undetected. Recent developments suggest that the number of individuals using an abusive tax scheme involving offshore accounts may be greater than estimated and potential lost revenues may be higher than estimated. Because no one individual or office could provide an agencywide perspective on IRS's strategy, goals, objectives, performance measures, or program results, it is difficult to provide a clear picture of IRS's efforts to address abusive tax schemes. IRS has created new offices, reemphasized and reorganized earlier efforts, and plans to assign at least 200 additional staff to its efforts. Limited data suggest that IRS's enhanced efforts have helped to successfully convict those promoting and taking advantage of abusive schemes, publicize these results, and uncover previously …

A statement of record issued by the General Accounting Office with an abstract that begins "In the Resource Conservation and Recovery Act of 1976, Congress directed the Environmental Protection Agency (EPA) to identify products made with recycled waste materials or solid waste by-products and to develop guidance for purchasing these products. The act also requires procuring agencies to establish programs for purchasing these products. Procuring agencies, which can include contractors and state and local government grantees, are exempt from this requirement only under certain conditions and must document their reasons for not purchasing recycled-content products. The Office of Federal Procurement Policy is responsible for coordinating the act's requirements with other federal procurement policies, and for reporting to Congress every 2 years on federal agencies' progress in implementing these requirements. Twenty-five years after passage of the act, the success of this effort is largely uncertain. EPA accelerated its designation of recycled-content products in the 1990s. However, procuring agencies acknowledge that EPA's designation of recycled-content products, by itself, cannot ensure that the products are purchased, and efforts to promote awareness have been limited."

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, John Cornyn, regarding a legal question submitted for clarification: Whether the Texas Interagency Council on Early Childhood Intervention is authorized to require local service providers to collect and submit to the Council personally identifiable information regarding children and their families, and related questions (RQ-0535-JC)

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, John Cornyn, regarding a legal question submitted for clarification: Whether a city official who becomes a candidate for the office of precinct chair of a political party is subject to the “resign-to-run” provision of article XI, section 11 of the Texas Constitution (RQ-0537-JC)

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, John Cornyn, regarding a legal question submitted for clarification: Whether the requirement of section 341.502(a) of the Finance Code applies to loan transactions other than those "regulated by the Office of Consumer Credit Commissioner" (RQ-0483-JC)

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, John Cornyn, regarding a legal question submitted for clarification: Whether a constable who fails to provide evidence of permanent peace officer licensure under section 86.0021(b) of the Local Government Code automatically forfeits his office, and related questions (RQ-0484-JC)

Application materials submitted to the Texas Historical Commission requesting a historic marker for the White House Cafe and Saloon, in Floresville, Texas. The materials include the inscription text of the marker, narrative, and photographs.