Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. An issue meriting concern and close scrutiny that emerged during our fiscal year 2004 CFS audit was the growing number of Chief Financial Officers (CFO) Act agencies that restated certain of their financial statements for fiscal year 2003 to correct errors. Errors in financial statements can result from mathematical mistakes, mistakes in the application of accounting principles, or oversight or misuse of facts that existed at the time the financial statements were prepared. Frequent restatements to correct errors can undermine public trust and confidence in both the entity and all responsible parties. Further, when restatements do occur, it is important that financial statements clearly communicate, and readers of the restated financial statements understand, that the financial statements originally issued by management in the previous year and the opinion thereon should no longer be …

A letter report issued by the Government Accountability Office with an abstract that begins "The Office of the U.S. Trade Representative (USTR) has a unique role in coordinating trade policy, resolving disagreements, and framing issues for presidential decision through an interagency trade policy process. In recent years, USTR's increased workload from numerous new regional and bilateral free trade agreement negotiations and a new round of multilateral negotiations at the World Trade Organization has raised concerns about its human capital strategy. GAO examined whether USTR is pursuing an effective human capital strategy that supports the ability of its workforce to accomplish its mission. Specifically, GAO (1) reviewed USTR's commitment to strategic human capital leadership and planning and (2) analyzed to what extent USTR has used human capital tools to address its workforce challenges."

Contains notes and research (117 ARW, Alabama) by Bradley McRee of the Joint Issues Team.

Contains notes and research (Fort Smith, AR) by Bradley McRee of the Joint Issues Team.

Contains notes and research (103 FW, Bradley ANBG, CT) by Bradley McRee of the Joint Issues Team.

Contains notes and research (183 FW, Capital ANGB, IL) by Bradley McRee of the JOINT Issues Team.

Contains notes and research (181 FW, Terre Haute, ID) by Bradley McRee of the JOINT Issues Team.

Contains notes and research (181 FW, Terre Haute, ID) by Bradley McRee of the JOINT Issues Team.

Contains notes and research (Fort Wayne, IN) by Bradley McRee of the JOINT Issues Team.

Contains notes and Research (102 FW, Otis ANGB, MA) by Bradley McRee of the JOINT Issues Team.

Contains notes and research (W.K. Kellogg APT AGS, MI) by Bradley McRee of the JOINT Issues Team.

Contains notes and research (148 FW, Duluth, MN) by Bradley McRee of the JOINT Issues Team.

Contains notes and research (131 FW, ST Louis, MO) by Bradley McRee of the JOINT Issues Team

Contains notes and research (Great Falls, MT) by Bradley McRee of the JOINT Issues Team.

Contains notes and research (Key Field, MS) by Bradley McRee of the JOINT Issues Team.

Contains notes and research (Defense Contract Management Agency, VA) by Tom Pantelides of the JOINT Issues Team.

Contains notes and research (Defense Commissary Agency, VA) by Tom Pantelides of the JOINT Issues Team.

Contains notes and Research (Fleet Readiness Centers) Various States by Tom Pantelides of the JOINT Issues Team.

Contains notes and research (Fleet Readiness Center, Crane, IN) by Tom Pantelides of the JOINT Issues Team.

Contains notes and research (COBRA Runs for Fleet Readiness Centers) Various States by Tom Pantelides of the JOINT Issues Team.

Contains notes and research (Cryptologic Systems Group, Lackland AFB, TX #1) by Tom Pantelides of the JOINT Issues Team.

Contains notes and research (Cryptologic Systems Group, Lackland AFB, TX #2) by Tom Pantelides of the JOINT Issues Team.

Contains notes and research (COBRA -Cryptologic Systems Group, Lackland AFB, TX) by Tom Pantelides of the JOINT Issues Team.

Contains notes and research (Riverbank Army Ammunitions Plant, CA) by George Delgado of the JOINT Issues Team.