Guidance issued by the Government Accountability Office with an abstract that begins "This publication is superceded by GAO-12-331G, Government Auditing Standards: December 2011 Revision. This is the Government Auditing Standards 2007 version. This document outlines standards that contain requirements for auditor reporting on internal control. This revision supersedes the 2003 revision."

Correspondence issued by the Government Accountability Office with an abstract that begins "In its ongoing global realignment of U.S. forces and installations, the Department of Defense (DOD) plans to reduce the number of troops permanently stationed overseas, consolidate overseas bases, and establish a network of smaller forward locations with limited personnel. Realigning the U.S. overseas posture involves closing obsolete and redundant bases, constructing new facilities costing billions of dollars, and ensuring that other needed infrastructure is in place to support realigned forces and missions. These significant changes to force structure both in the United States and overseas are being implemented to enhance operational efficiencies and ensure access during future contingency operations. DOD requests for overseas military construction projects extend around the world including Europe, the Pacific, Southwest Asia, and Central America. For fiscal year 2010, DOD requested approximately $1.5 billion, or 7 percent, of the regular military construction request for overseas military construction. The Congress has supported the DOD's efforts to reassess and realign its overseas posture to better respond to emerging security challenges, but the Senate Appropriations Committee has expressed concerns about the department's ability to effectively manage and accomplish such an ambitious program as well as the fidelity …

Correspondence issued by the General Accounting Office with an abstract that begins "The General Services Administration (GSA) awarded FTS2001 contracts to Sprint and MCI Worldcom to provide long distance telecommunications services to federal agencies. The federal government began the sizable and complex effort of switching from the existing FTS 2000 contracts to FTS2001 in June 1999. Several implementation issues have delayed this transition. One of these issues concerns the billing problems experienced by GSA and its contractors. GAO found that the billing problems often arose from changes in contracts and services. According GSA, these issues also arose from the differences between contractors' commercial billing practices and the government's practices. Because these billing problems were not promptly resolved, they had an adverse effect on the transition progress. GSA is taking steps to resolve current billing problems. It is tracking issues as they arise, and it is now trying to resolve 12 issues still outstanding with Sprint and MCI WorldCom, including the problem of commercial billing. In addition, GSA's Office of Inspector General recently began a review of the FTS2001 billing area, which might also identify ways to prevent future billing problems. Another issue that affected the transition progress concerns the databases …

Guidance issued by the Government Accountability Office with an abstract that begins "This publication has been superseded by GAO-09-3SP, GAO Cost Estimating and Assessment Guide: Best Practices for Developing and Managing Capital Program Costs, March 2009. From August 13, 2007 - July 14, 2008, GAO is seeking input and feedback on this Exposure Draft from all interested parties. See page 4 for more information. The U.S. Government Accountability Office is responsible for, among other things, assisting the Congress in its oversight of the federal government, including agencies' stewardship of public funds. To effectively use public funds, the government must meet the demands of today's changing world by employing effective management practices and processes, including the measurement of government program performance. Legislators, government officials, and the public want to know whether government programs are achieving their goals and what their costs are. We developed the Cost Guide in order to establish a consistent methodology, based on best practices, to be used across the federal government for developing and managing its program cost estimates. For the purposes of this guide, a cost estimate is the summation of individual cost elements, using established methods and valid data to estimate the future costs of …

Correspondence issued by the Government Accountability Office with an abstract that begins "In recent years, Congress has raised concerns about cost growth in the Federal Aviation Administration's (FAA) operating budget. Appropriators noted several expenses in FAA's fiscal year 2004 facilities and equipment (F&E) account budget submission that appeared to be ongoing operating expenses. The House and Senate appropriations subcommittee reports on FAA's fiscal year 2004 budget submission highlighted 17 such budget items and recommended that the expenses for these items either be transferred to the operations budget or not receive funding. As a result of these concerns, the Conference Report accompanying the fiscal year 2004 Omnibus Appropriations Act directed us to conduct an audit of FAA's policies and practices for determining whether an expense should be budgeted in its operating accounts or in the capital account. Specifically, this report addresses the following questions: (1) What are FAA's policies for determining whether an expense--including personnel compensation, benefits, travel, and related expenses--belongs in its capital (F&E) or Operations accounts? (2) How did FAA implement its policies for determining whether 17 specific budget line items identified by appropriators belong in its F&E or Operations accounts, including personnel compensation, benefits, travel, and related expenses? …

Testimony issued by the General Accounting Office with an abstract that begins "The challenges posed by homeland security exceed the capacity and authority of any one level of government. Protecting the nation against these threats calls for a truly integrated approach, bringing together the resources of all levels of government. The proposed Department of Homeland Security will have a central role in efforts to enhance homeland security. The proposed consolidation of homeland security programs has the potential to reduce fragmentation, improve coordination, and clarify roles and responsibilities. However, formation of a department should not be considered a replacement for the timely issuance of a national homeland security strategy to guide implementation of the complex mission of the department. Appropriate roles and responsibilities within and between the government and private sector need to be clarified. New threats are prompting a reassessment and shifting of long-standing roles and responsibilities, but these shifts are being considered on a piecemeal and ad hoc basis without benefit of an overarching framework and criteria. A national strategy could provide guidance by more systematically identifying the unique capacities and resources at each level of government to enhance homeland security and by providing increased accountability within the intergovernmental …

Correspondence issued by the Government Accountability Office with an abstract that begins "Since the terrorist attacks of September 11, 2001, the federal government has undertaken numerous actions to enhance the nation's homeland security, including the creation of the Department of Homeland Security (DHS). One of the primary reasons for the establishment of DHS was to unify the vast national network of organizations and institutions involved in efforts to protect our nation. Since it began operations on March 1, 2003, DHS has faced enormous challenges to protect the nation from terrorism while it organizes itself into a coherent and integrated agency. We support Congress by reviewing various government programs and activities to help improve their performance and accountability. When our work identifies a significant need for action by the Congress or an agency, we develop recommended solutions. These recommendations identify actions we believe the department, agency, bureau, or office should implement to ensure government programs operate effectively and efficiently. This report responds to a Congressional request that we provide status information on key recommendations we have made to DHS and its legacy agencies. On June 30, 2004, we briefed Congress on the results of our review. This report transmits information provided …