Correspondence issued by the General Accounting Office with an abstract that begins "In addition to providing an overview of a company's business operations, the annual reports submitted to the Securities and Exchange Commission present important information on an employer's estimated obligations for postemployment benefits, including retiree health benefits. However, the assumption used to estimate obligations for postemployment benefits vary across companies and are not comparable. Financial Accounting Standards Board guidelines give employers latitude in calculating these obligations. Moreover, changes in companies' benefit offerings or financial stability would likely alter companies' obligations for retiree health benefits. Most employers also reserve the right to change or terminate retiree health benefits."

Testimony issued by the Government Accountability Office with an abstract that begins "DOD's investment in weapon systems represents one of the largest discretionary items in the budget. The department expects to invest about $900 billion (fiscal year 2008 dollars) over the next 5 years on development and procurement with more than $335 billion invested specifically in major defense acquisition programs. Every dollar spent inefficiently in acquiring weapon systems is less money available for other budget priorities--such as the global war on terror and growing entitlement programs. This testimony focuses on (1) the overall performance of DOD's weapon system investment portfolio; (2) our assessment of 72 weapon programs against best practices standards for successful product developments; and (3) potential solutions and recent DOD actions to improve weapon program outcomes. It is based on GAO-08-467SP, which included our analysis of broad trends in the performance of the programs in DOD's weapon acquisition portfolio and our assessment of 72 defense programs, and recommendations made in past GAO reports. DOD was provided a draft of GAO-08-467SP and had no comments on the overall report, but did provide technical comments on individual assessments. The comments, along with the agency comments received on the individual assessments, …

Testimony issued by the General Accounting Office with an abstract that begins "The terrorist attacks of September 11, 2001, were a dramatic reminder of the importance of cultivating a better understanding of the United States and its policies with overseas audiences. U.S. public diplomacy activities include the efforts of the Broadcasting Board of Governors, which oversees all nonmilitary U.S. international broadcasting by the Voice of America (VOA) and several other broadcast entities. Such broadcasting helps promote a better understanding of the United States and serves U.S. interests by providing overseas audiences with accurate and objective news about the United States and the world. GAO has issued three reports over the past 4 years examining the organizational, marketing, resource, and performance reporting challenges faced by the Board. Our recommendations to the Board have included the need to address the long-standing issue of overlapping language services (i.e., where two services broadcast in the same language to the same audience) and to strengthen the Board's strategic planning and performance by placing a greater emphasis on results. The Board has taken significant steps to respond to these and other recommendations."

Testimony issued by the Government Accountability Office with an abstract that begins "The National Defense Authorization Act for Fiscal Year 2008 (NDAA 2008) requires the Departments of Defense (DOD) and Veterans Affairs (VA) to jointly develop and implement comprehensive policies on the care, management, and transition of recovering servicemembers. The Senior Oversight Committee (SOC)--jointly chaired by DOD and VA leadership--has assumed responsibility for these policies. The NDAA 2008 also requires GAO to report on the progress DOD and VA make in developing and implementing the policies. This statement provides preliminary information on (1) the progress DOD and VA have made in jointly developing the comprehensive policies required in the NDAA 2008 and (2) the challenges DOD and VA are encountering in the joint development and initial implementation of these policies. GAO determined the current status of policy development by assessing the status reported by SOC officials and analyzing supporting documentation. To identify challenges, GAO interviewed the Acting Under Secretary of Defense for Personnel and Readiness, the Executive Director and Chief of Staff of the SOC, the departmental co-leads for most of the SOC work groups, the Acting Director of DOD's Office of Transition Policy and Care Coordination, and other knowledgeable …

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO was asked to respond to congressional requests regarding questions about a previous testimony entitled, "Critical Mission: Ensuring the Success of the National Security Personnel System.""

Correspondence issued by the Government Accountability Office with an abstract that begins "Since the Iraq conflict began in March 2003, the Departments of Defense (DOD) and State, the U.S. Agency for International Development, and other federal agencies have issued contracts to perform reconstruction activities in Iraq. The large number of contractors working amid continued violence has raised concerns over the use of contractors to support U.S. military and civilian operations overseas, including the cost of workers' compensation insurance provided to contractor employees in Iraq under the Defense Base Act (DBA). We have received requests from over 100 members of Congress asking us to review a number of Iraq-related issues, including issues associated with DBA insurance. Because of the level of interest in issues dealing with Iraq, the Comptroller General initiated this review under his statutory authority. The objectives of our review were to identify the cost to the U.S. government of insurance coverage purchased under DBA and to assess the act's implementation. DBA provides disability and medical benefits for contractors' and subcontractors' employees injured on the job and death benefits to survivors when those employees are killed."

Correspondence issued by the General Accounting Office with an abstract that begins "This report evaluates the use of profits from the Library of Congress' retail activities to support other Library activities. GAO found that the Library has not yet developed an overall plan, specific business plans, pricing policies, or the accounting procedures to generate profits to support other activities. Although it has policies and procedures to control the use of its logo, the Library has not yet defined the scope and mission of the retailing functions, control of products, or licensing agreements. The Library's three major retail activities--the Photoduplication Service, the Gift Shop, and the Audio Video Laboratory--have not consistently generated profits or covered all costs for the last five years. In each case, the activity's total expenses exceeded its total revenues. GAO found that the Library is not able to conduct a study on generating profits from the its retail activities to support other Library activities or evaluate options."

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) estimates it will provide health care to 5.8 million patients with appropriations of about $41 billion in fiscal year 2009. It provides a range of services, including primary care, outpatient and inpatient services, long-term care, and prescription drugs. VA formulates its health care budget by developing annual estimates of its likely spending for all its health care programs and services, and includes these estimates in its annual congressional budget justification. GAO was asked to discuss budgeting for VA health care. As agreed, this statement addresses (1) challenges VA faces in formulating its health care budget and (2) issues surrounding the possibility of providing advance appropriations for VA health care. This testimony is based on prior GAO work, including VA Health Care: Budget Formulation and Reporting on Budget Execution Need Improvement (GAO-06-958) (Sept. 2006); VA Health Care: Long-Term Care Strategic Planning and Budgeting Need Improvement (GAO-09-145) (Jan. 2009); and VA Health Care: Challenges in Budget Formulation and Execution (GAO-09-459T) (Mar. 2009); and on GAO reviews of budgets, budget resolutions, and related legislative documents. We discussed the contents of this statement with VA officials."

Correspondence issued by the General Accounting Office with an abstract that begins "The Office of Management and Budget's (OMB) Office of Information and Regulatory Affairs (OIRA) prepares an annual report on the implementation of the Paperwork Reduction Act. OIRA's fiscal year 2002 report differed from the agency's previous reports in two important respects. First, the report provided agency-specific information on paperwork burden-hour estimates and violations only for the cabinet departments and the Environmental Protection Agency, but not for for the 12 independent agencies that had been included previously. Second, the report merged data on causes of changes in agencies' burden-hour estimates that previously had been presented separately. According to OIRA the agencies were excluded because (1) OMB's authority over the independent agencies is limited, (2) most independent agencies have total burden inventories under 10 million hours, and (3) OMB can best use its limited resources by focusing on the agencies that impose the most paperwork burden and over which OMB has more authority. OIRA classifies modifications in agencies' burden-hour estimates as either "adjustments" or "program changes." Although OIRA reported adjustments and program changes as separate data in fiscal years 2000 and 2001, the fiscal year 2002 report only included information …

Correspondence issued by the Government Accountability Office with an abstract that begins "Grants.gov is the central grant identification and application portal for the more than 1,000 federal grants programs offered by 26 federal grant-making agencies and organizations. The Office of Management and Budget (OMB) created Grants.gov, to streamline administrative grant application requirements and reduce the burden on applicants, among other things. On March 6, 2009, Grants.gov began posting specific grant opportunities provided in the American Recovery and Reinvestment Act of 2009 (Recovery Act). As a result, submissions have escalated to an unprecedented level. During the first week in April, Grants.gov processed almost 11,500 applications, or about three times the weekly average number of submissions in fiscal year 2008. One day that week Grants.gov accepted 3,555 applications--the largest 1-day total to date. On March 9, 2009, OMB notified federal agencies that over the past several months Grants.gov had experienced increased activity beyond what was originally anticipated by the system, which had at times resulted in noticeably degraded performance. OMB further noted that given the expected increase in application volume because of the Recovery Act, the system was at significant risk of failure, thus potentially hampering Recovery Act implementation. To reduce demand …

Correspondence issued by the Government Accountability Office with an abstract that begins "In 1992, the United States began a unilateral moratorium on testing nuclear weapons. Subsequently, in 1993, the President and the Congress directed the Department of Energy (DOE) to establish a program to ensure the preservation of the United States' core intellectual and technical competencies in nuclear weapons without testing. In response, DOE developed the Stockpile Stewardship Program to (1) increase understanding of the basic phenomena associated with nuclear weapons, (2) provide a better predictive understanding of the safety and reliability of nuclear weapons, and (3) ensure a strong scientific and technical basis for future U. S. nuclear weapons policy objectives. The National Nuclear Security Administration (NNSA), a separately organized agency within DOE, is responsible for carrying out the Stockpile Stewardship Program. This responsibility encompasses many different tasks, including activities associated with the research, design, development, simulation, modeling, and nonnuclear testing of nuclear weapons, as well as the planning, assessment, and certification of the weapons' safety and reliability. Three nuclear weapons design laboratories support NNSA's mission: Lawrence Livermore National Laboratory (LLNL) in California, Los Alamos National Laboratory (LANL) in New Mexico, and Sandia National Laboratories in California and New …

Testimony issued by the General Accounting Office with an abstract that begins "The Federal Financial Assistance Management Improvement Act of 1999 is one of the most recent in a series of efforts to reform the federal grants management system. The act seeks to improve the effectiveness and performance of Federal financial assistance programs; simplify application and reporting requirements; improve delivery of services to the public; and facilitate greater coordination among those responsible for delivering such services. GAO has a responsibility to evaluate the implementation of this Act by 2005 and will soon begin developing an approach and methodology for the study. This testimony describes the problems fostered by proliferation and fragmentation, which the Act addresses indirectly."

Testimony issued by the General Accounting Office with an abstract that begins "Recently, the Small Business Administration's (SBA) auditors withdrew their unqualified audit opinions on SBA's fiscal year 2000 and 2001 financial statements and issued disclaimers of opinion. The auditors also issued a disclaimer of opinion on SBA's fiscal year 2002 financial statements. This turn of events was primarily due to flaws in the way SBA accounted for its loan sales and for the remaining portfolio. There were also several other issues affecting SBA's fiscal year 2002 audit, including key internal control weaknesses and systems that did not substantially comply with the Federal Financial Management Improvement Act. The information GAO presents in this testimony, which is discussed in greater detail in our January 2003 report, Small Business Administration: Accounting Anomalies and Limited Operational Data Make Results of Loan Sales Uncertain (GAO-03-87), is intended to assist Congress in assessing the current status of financial accountability at SBA."

Testimony issued by the Government Accountability Office with an abstract that begins "The American Recovery and Reinvestment Act of 2009 (Recovery Act) provided $48.1 billion in additional spending at the Department of Transportation (DOT) for investments in transportation infrastructure, including highways, passenger rail, and transit. This statement provides a general overview of (1) selected states' use of Recovery Act funds for highway programs, (2) the approaches taken by these states to ensure accountability for these funds, and (3) the selected states' plans to evaluate the impact of the Recovery Act funds that they receive for highway programs. This statement is based on work in which GAO examined the use of Recovery Act funds by a core group of 16 states and the District of Columbia, representing about 65 percent of the U.S. population and two-thirds of the intergovernmental federal assistance available through the Act. GAO issued its first bimonthly report on April 23, 2009."

Testimony issued by the General Accounting Office with an abstract that begins "As a result of the September 11, 2001, terrorist attacks and launch of the Global War on Terrorism, the National Guard has experienced the largest activation of its forces since World War II. The Guard consists of 350,000 Army Guard soldiers and 107,000 Air Guard members. With its unique dual status, it performs state missions under the governor and federal missions at home and overseas under the President. Since September 11, the Guard's missions have expanded, raising concerns about its ability to simultaneously perform all of these functions. The Department of Defense (DOD) funds the Army Guard for partial readiness to accomplish mission requirements assuming that there will be time to supply additional personnel and equipment in an extended conflict. In contrast, the Air Guard is funded to be an operational reserve ready on short notice. Today's testimony addresses GAO's observations on (1) the extent and purpose of the National Guard's use since September 11, (2) the effects of that use on Guard forces' readiness for future missions, and (3) the challenges that DOD, the states, and Congress face in organizing and equipping the Guard to support both …

Testimony issued by the General Accounting Office with an abstract that begins "DOD is in the midst of a major transformation effort including a number of initiatives to transform its forces and improve its business operations. DOD's legislative initiative would provide for major changes in the civiliean and military human capital management, make major adjustments in the DOD acquisition process, affect DOD's organization structure, and change DOD's reporting requirements to Congress, among other things. DOD's proposed National Security Personnel System (NSPS) would provide for wide-ranging changes in DOD's civilian personnel pay and performance management, collective bargaining, rightsizing, and a variety of other human capital areas. The NSPS would enable DOD to develop and implement a consistent DOD-wide civilian personnel system. This testimony provides GAO's preliminary observations on aspects of DOD's legislative proposal to make changes to its civilian personnel system and poses critical questions that need to be considered."

Testimony issued by the General Accounting Office with an abstract that begins "The Social Security numbers (SSN), originally created in 1936 to track workers' earnings and eligibility for Social Security benefits is now used for many other purposes by both government and private sectors. The growth in electronic record keeping and the availability of information over the Internet, combined with the rise in identity theft, have heightened public concern about how their SSNs are being used. Federal agencies use SSNs to manage records, verify the eligibility of benefit applicants, collect outstanding debts, and do research and program evaluation. GAO found that federal laws designed to protect SSNs are not being followed consistently, Moreover, courts at all levels of government and offices at the state and county level maintain records that contain SSNs for the purpose of making these records available to the public. Recognizing that these SSNs may be misused, some government entities have taken steps to protect the SSNs from public display. At the same time, however, some government entities are considering making more public records available on the Intranet. Ease of access to electronically available files could encourage more information gathering from public records on a broader scale …

Testimony issued by the General Accounting Office with an abstract that begins "The way in which the federal government views the defense of the United States has dramatically changed since September 11, 2001. Consequently, the Department of Defense (DOD) is adjusting its Cold War strategic focus (of defending against massed combat forces) to better encompass defense against the asymmetric threats that small terrorist cells represent to U.S. territory. GAO was asked to review DOD's participation in domestic missions. This testimony represents our preliminary work in response to the request. It addresses (1) the primary differences in military and nonmilitary missions; (2) how DOD evaluates requests for nonmilitary missions; (3) how the 1878 Posse Comitatus Act impacts DOD's nonmilitary missions; (4) whether current management organizations, plans, and forces are adequate to support DOD's domestic missions; and (5) the impact of overseas and domestic missions on military personnel tempo. GAO is making no recommendations in this testimony."

Correspondence issued by the General Accounting Office with an abstract that begins "In a letter dated April 15, 2004, the Ranking Minority Member, House Committee on Government Reform, requested a monthly breakdown of all expenditures from October 2002 through September 2003 by Independent Counsel David M. Barrett. Under 28 U.S.C 596(c)(1) and (2) (2000), independent counsels are required to report on their expenditures from the permanent, indefinite appropriation established to fund independent counsel activities semiannually. We are required to audit these expenditures and report our findings to appropriate congressional committees. The request letter cited our two most recent semiannual reports, which covered the period in question on independent counsel expenditures."

.Mainstreaming of climate change mitigation and adaptation into national and sub-national policies, planning, and investment frameworks. Establishment of innovative partnerships and dissemination of dissemination of technologies to mitigate climate change and increase local access to sustainable energy. Accelerated action by China in assessing vulnerability to climate change and developing adaptation plans and mechanisms.

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, Greg Abbott, regarding a legal question submitted for clarification: Whether certain members of the Commission of State Emergency Communication are entitled to receive compensatory per diem (RQ-0288-GA)

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, Greg Abbott, regarding a legal question submitted for clarification: Application of Transportation Code chapter 253 to a subdivision road located partially within a city’s boundaries and partially within the city’s extraterritorial jurisdiction (RQ-0290-GA)

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 State Office of Administrative Hearings may order the Texas Department of Human Services to pay a licensee's attorney's fees after the SOAH dismissed an administrative action brought to revoke a license (RQ-0463-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: Method of selection of the justice of the peace member of the El Paso County Bail Bond Board (RQ-0465-JC)