A letter report issued by the Government Accountability Office with an abstract that begins "Because of the significance of Internal Revenue Service (IRS) collections to overall federal receipts and, in turn, to the consolidated financial statements of the U.S. government, which GAO is required to audit, and Congress's interest in financial management at IRS, GAO audits IRS's financial statements annually to determine whether (1) the financial statements are reliable and (2) IRS management maintained effective internal controls. GAO also tests IRS's compliance with selected provisions of significant laws and regulations and its financial systems' compliance with the Federal Financial Management Improvement Act of 1996 (FFMIA)."

A letter report issued by the Government Accountability Office with an abstract that begins "Department of Defense (DOD) obligations for service contracts rose from $82.3 billion in fiscal year 1996 to $141.2 billion in fiscal year 2005. DOD is becoming increasingly more reliant on the private sector to provide a wide range of services, including those for critical information technology and mission support. DOD must maximize its return on investment and provide the warfighter with needed capabilities and support at the best value for the taxpayer. GAO examined DOD's approach to managing services in order to (1) identify the key factors DOD should emphasize to improve its management of services and (2) assess the extent to which DOD's current approach exhibited these factors."

A letter report issued by the Government Accountability Office with an abstract that begins "Health savings accounts (HSA) and the high-deductible health insurance plans that are eligible to be coupled with them are a new type of consumer-directed health plan attracting interest among employers and consumers. Employers and plan enrollees may contribute to tax-advantaged HSAs, and enrollees can use the accounts to pay for health care expenses. Because HSAs and HSA-eligible plans are new, there is interest in the experiences of plan enrollees, as well as in comparing the plan features and enrollee characteristics with those of traditional plans, such as preferred provider organization (PPO) plans. GAO reviewed (1) the financial features of HSA-eligible plans in comparison with those of traditional plans, (2) the characteristics of HSA-eligible plan enrollees in comparison with those of traditional plan enrollees, (3) HSA funding and use, and (4) enrollees' experiences with HSA-eligible plans. GAO analyzed data regarding HSA-eligible and traditional plans and enrollees from national employer health benefits surveys, three selected employers, and a national broker of health insurance. GAO compared Internal Revenue Service (IRS) data for tax filers reporting HSA contributions with corresponding data for all tax filers under 65 years old. GAO …

A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, violent conflict in Darfur, Sudan broke out between rebel groups, government troops, and government-supported Arab militias, known as the Janjaweed. The conflict has displaced about 2 million Darfurians and has so affected over 1.9 million others that they require assistance. Since October 2003, the U.S. government has provided humanitarian assistance in Darfur and supported African Union Mission in Sudan's (AMIS) efforts to fulfill a peace support mandate. This report reviews (1) U.S. humanitarian assistance provided to Darfur and the challenges that have been encountered and (2) African Union efforts to fulfill its mandate and challenges that have affected these efforts."

A letter report issued by the Government Accountability Office with an abstract that begins "The Airline Deregulation Act of 1978 phased out the government's control over fares and service and allowed market forces to determine the price and level of domestic airline service in the United States. The intent was to increase competition and thereby lead to lower fares and improved service. In 2005, GAO reported on the tenuous finances of some airlines that have led to bankruptcy and pension terminations, in particular among those airlines that predated deregulation (referred to as legacy airlines). The House Report accompanying the 2006 Department of Transportation (DOT) Appropriation Act expressed concern about airline pension defaults and charged GAO with analyzing the impact of reregulating the airline industry on reducing potential pension defaults by airlines. GAO subsequently agreed to address the pension issue within a broad assessment of the airline industry since deregulation. Specifically, GAO is reporting on, among other things, (1) broad airline industry changes since deregulation, (2) fare and service changes since deregulation, and (3) whether there is evidence that reregulation of entry and fares would benefit consumers or the airline industry, or save airline pensions. DOT agreed with the conclusions in …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) has established a multibillion-dollar program--U.S. Visitor and Immigrant Status Indicator Technology (US-VISIT)--to control and monitor the pre-entry, entry, visa status, and exit of foreign visitors. To deliver system and other program capabilities, the program relies extensively on contractors, some of whom are managed directly by US-VISIT and some by other agencies (including both DHS agencies, such as Customs and Border Protection, and non-DHS agencies, such as the General Services Administration). Because of US-VISIT's heavy reliance on contractors to deliver program capabilities, GAO was asked to determine whether DHS has established and implemented effective controls for managing and overseeing US-VISIT-related contracts."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, violent conflict in Darfur, Sudan, broke out between rebel groups and government troops and government-supported Arab militias. While few would dispute that many thousands of Darfur civilians have died, less consensus exists about the total number of deaths attributable to the crisis. Estimates by the Department of State (State) and other parties report death tolls up to about 400,000 for varying populations and periods of time between February 2003 and August 2005. Based on the views of experts convened by GAO and the National Academy of Sciences, interviews with estimate authors, and a review of relevant literature, this report (1) evaluates six Darfur death estimates, (2) identifies general challenges to estimating deaths in such crises, and (3) discusses measures to improve death estimates."

This report discusses the organization, funding, and goals of the Freedom CAR and Fuel partnerships, and discusses legislation relevant to the partnerships.

This report discusses the difficulty of assessing the impact of environmental requirements on military readiness, broader exemptions for military activities that Congress has enacted, and DOD's request for additional exemptions.

This report examines the current climate regarding peace talks in the Middle East. Congress is interested in the peace talks because of its oversight role in the conduct of U.S. foreign policy, its support for Israel, and keen constituent interest. It is concerned about U.S. financial and other commitments and the Palestinians' fulfillment of their commitments to Israel.

This report discusses how the federal support for child care comes in many forms, ranging from grant programs to tax provisions. It also points out how some programs serve as specifically dedicated funding sources for child care services, while for others, child care is just one of many purposes for which funds may be used.

This report contains an overview of the major procurement agreements to which the United States is a party, including the World Trade Organization (WTO) Agreement on Government Procurement, the procurement chapter of the North American Free Trade Agreement (NAFTA) and provisions from other free trade agreements.

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This report provides information on the Hospital Survey and Construction Act of 1946, commonly known as the Hill-Burton Act, the obligations and eligibility requirements for free care, and sources for further information.

This report discusses the debate concerning an agricultural guest worker program and the impact an agricultural guest worker program might have on U.S. workers. Guest worker programs are meant to assure employers (e.g., fruit, vegetable, and horticultural specialty growers) of an adequate supply of labor when and where it is needed while not adding permanent residents to the U.S. population. They include mechanisms, such as the H-2A program's labor certification process, intended to avoid adversely affecting the wages and working conditions of similarly employed U.S. workers.

A cultural resources survey of two proposed well pad sites and approximately 4,000 feet of pipeline performed in order to determine the presence or absence of archaeological sites. This report details the results and findings of the survey.

In theory, state sales and use taxes are based on the destination principle, which prescribes that taxes should be paid where the consumption takes place. States are concerned because they anticipate gradually losing more tax revenue as the growth of Internet commerce allows more residents to buy products from vendors located out-of-state and evade use taxes. The size of the revenue loss from Internet commerce and subsequent tax evasion is uncertain. Congress is involved in this issue because commerce conducted by parties in different states over the Internet falls under the Commerce Clause of the Constitution. The degree of congressional involvement is an open question.

Pay increases for current federal employees and cost-of-living adjustments (COLAs) for retired federal employees often differ because they are based on changes in different economic variables. Increases in pay for civilian federal workers are indexed to wage and salary increases in the private-sector, as measured by the Employment Cost Index (ECI), while federal retirement and disability benefits are indexed to price increases as measured by the Consumer Price Index (CPI). This report discusses the procedures for determining such increases.

Operation Iraqi Freedom succeeded in overthrowing Saddam Hussein, but Iraq remains violent and unstable because of Sunni Arab resentment and a related insurgency, as well as increasing sectarian violence. According to its November 30, 2005, “Strategy for Victory,” the Bush Administration indicates that U.S. forces will remain in Iraq until the country is able to provide for its own security and does not serve as a host for radical Islamic terrorists. This report discusses the background of the issue and examines several security challenges, response, and other policy options for the U.S.

In 1998 and 1999, the United States and its NATO allies attempted to put an end to escalating violence between ethnic Albanian guerrillas and Yugoslav/Serb forces in Yugoslavia’s Kosovo province. These efforts culminated in a 78-day NATO bombing campaign (Operation Allied Force) against Serbia from March until June 1999, when then-Yugoslav leader Slobodan Milosevic agreed to withdraw his forces from the province. Since then, Kosovo has been governed by a combination of the U.N. and local Kosovar governing structures. The U.N. Mission in Kosovo (UNMIK), under the terms of U.N. Security Council Resolution 1244, retains ultimate political authority in the province. A NATO-led peacekeeping force, KFOR, is charged with providing a secure environment. In May 2001, UNMIK issued a “Constitutional Framework” for Kosovo that provided for an elected provisional legislature and government with limited powers but did not address Kosovo’s final status.

This report provides federal spending data by agency and by budget function for fiscal year 2001 through fiscal year 2005. The data, ranked by size, reveal the concentrated nature of federal spending. The largest four agencies (of 51 listed) produce 83% of total outlays and the six largest (of 19) budget functions produce 86% of total outlays. Most of the spending by the largest agencies and within the largest budget functions is either mandatory spending (such as Social Security, Medicaid, and income support, among others), defense spending, or net interest spending on federal debt.

The future status of Kosovo is perhaps the most sensitive and potentially destabilizing political question in the Balkans. The Administration views “getting Kosovo right” as key to integrating the Balkans into Euro-Atlantic institutions. This report discusses the issue of Kosovo’s future status; that is, whether it should become an independent country, or have some form of autonomy within Serbia. Talks on Kosovo’s status could begin in January 2006 and is expected to be concluded by the end of the year. The second session of the 109th Congress may consider legislation on Kosovo’s status. This report will be updated as events warrant. For more on the current the situation in Kosovo, see CRS Report RL31053, Kosovo and U.S. Policy, by Steven J. Woehrel and Julie Kim.

This report discusses legislative initiatives to address the challenges facing the U.S. Intelligence Community in the 21st century.