Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a Congressional request for additional information related to a March 14, 2006 hearing entitled "GSA Contractors Who Cheat on Their Taxes and What Should Be Done about It." Our responses are based largely on information contained in our published reports and testimonies related to Department of Defense, civilian agency, and GSA contractors with unpaid taxes and reflect our views based on that information."

A statement of record issued by the Government Accountability Office with an abstract that begins "Terrorist attacks on U.S. chemical facilities could damage public health and the economy. The Department of Homeland Security (DHS) coordinates federal efforts to protect these facilities from attacks. GAO was asked to provide a statement for the record based on its report Homeland Security: DHS Is Taking Steps to Enhance Security at Chemical Facilities, but Additional Authority Is Needed (GAO-06-150, January 27, 2006), GAO reviewed (1) DHS's actions to develop a strategy to protect chemical plants, assist with the industry's security efforts, and coordinate with other federal agencies, (2) industry security initiatives, (3) DHS's authorities and the need for additional security legislation, and (4) stakeholders' views on any requirements to use safer technologies."

Correspondence issued by the Government Accountability Office with an abstract that begins "In fiscal year 2005, federal and Native American lands supplied about 35 percent of the oil and 26 percent of the natural gas produced in the United States. Companies that lease these lands to produce oil and natural gas pay royalties to the Department of the Interior's Minerals Management Service (MMS) based on a percentage (the royalty rate) of the cash value of the oil and natural gas produced and sold. As an alternative to collecting cash royalty payments, MMS has the option to take a percentage of the actual oil and natural gas produced (referred to as "taking royalties in kind") and selling it themselves or using it for other purposes, such as filling the nation's Strategic Petroleum Reserve (SPR). MMS reported collecting $7.4 billion in fiscal year 2001 and $8 billion in fiscal year 2005 in cash royalty payments and in revenue from its own royalty-in-kind sales of oil and natural gas. While these total royalty revenues increased by about 8 percent from 2001 to 2005, oil and natural gas prices rose substantially more--about 90 percent for oil and 30 percent for natural gas. Consequently, Congress …

Correspondence issued by the Government Accountability Office with an abstract that begins "On November 15, 2005, we issued our report on the U.S. Securities and Exchange Commission's (SEC) fiscal years 2005 and 2004 financial statements and on SEC's internal control as of September 30, 2005. We also reported on the results of our tests of SEC's compliance with selected provisions of laws and regulations during fiscal year 2005. The purpose of this report is to discuss issues identified during our fiscal year 2005 audit concerning internal controls and accounting procedures that could be improved."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Millennium Challenge Corporation (MCC)--intended to provide aid to developing countries that have demonstrated a commitment to ruling justly, encouraging economic freedom, and investing in people--has received appropriations for fiscal years (FY) 2004-06 totaling more than $4.2 billion. About $3.8 billion of this amount has been set aside for compact assistance. As of January 2006, MCC had signed or approved eight compacts obligating about $1.5 billion, leaving an unobligated balance of about $2.3 billion. To assist in this year's budget deliberations, this letter provides a range of estimates under two scenarios of how quickly MCC could obligate this balance and three possible levels of FY 2007 appropriations at the current pace of compact award. The President has requested an additional $3 billion for MCC for FY 2007. To address this objective, we analyzed MCC's FY 2005 and 2006 budget presentations and other corporation records. We selected two illustrative scenarios for future MCC obligations: (1) a "higher cost" scenario in which the average size of future compacts is consistent with MCC projections and (2) a "lower cost" scenario in which future compacts are consistent with the average compact size …

Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to certain requirements of the Haitian Refugee Immigration Fairness Act (HRIFA) of 1998 that authorized certain Haitian nationals and their dependents to apply to adjust their status to lawful permanent residence. Section 902(k) of the act requires the Comptroller General to report every 6 months on the number of Haitian nationals who have applied and been approved to adjust their status to lawful permanent residence. The reports are to contain a breakdown of the number of Haitians who applied and the number who were approved as asylum applicants, parolees, children without parents, orphaned children, or abandoned children; or as the eligible dependents of these applicants, including spouses, children, and unmarried sons or daughters. Reports are to be provided until all applications have been finally adjudicated. This is our fourteenth report."

Correspondence issued by the Government Accountability Office with an abstract that begins "Authoritative bodies have promulgated laws, accounting standards, information system requirements, and related guidance to emphasize the need for cost information and cost management in the federal government. For example, the Chief Financial Officers (CFO) Act of 1990 contains several provisions related to managerial cost accounting (MCA), one of which states that an agency's CFO should develop and maintain an integrated accounting and financial management system that provides for the development and reporting of cost information. Statement of Federal Financial Accounting Standards No.4, Managerial Cost Accounting Concepts and Standards for the Federal Government, and the Joint Financial Management Improvement Program's (JFMIP) Framework for Federal Financial Management Systems established accounting standards and system requirements for MCA information at federal agencies. The Federal Financial Management Improvement Act of 1996 built on this foundation and required, among other things, CFO Act agencies to comply substantially with federal accounting standards and federal financial management systems requirements. In light of the requirements for federal agencies to prepare MCA information, Congress asked us to determine the extent to which federal agencies develop cost information and use it for managerial decision making. The objectives of our …

Testimony issued by the Government Accountability Office with an abstract that begins "The Federal Aviation Administration's (FAA) effort to modernize the nation's air traffic control (ATC) system has been listed by GAO as a high risk program for more than a decade now, due to systemic management and acquisition problems. Two relatively new organizations housed within FAA--the Air Traffic Organization (ATO) and the Joint Planning and Development Office (JPDO)--have been given the bulk of the responsibility for planning and implementing these modernization efforts. Congress created ATO to be a performance-based organization that would improve the culture, structure, and processes and improve accountability in the ATC modernization program. Congress created JPDO, made up of seven partner agencies, to coordinate the federal and nonfederal stakeholders necessary to plan a transition from the current air transportation system to the "next generation air transportation system" (NGATS). This testimony is based on GAO's recently completed and ongoing studies of the ATC modernization program. GAO provides information on (1) the status of ATO's efforts to implement processes and other initiatives aimed at efficiently managing and modernizing the current ATC system and (2) the status of JPDO's planning efforts and the key challenges that JPDO faces in …

Testimony issued by the Government Accountability Office with an abstract that begins "Alaska Native corporations (ANC) were created to settle land claims with Alaska Natives and foster economic development. In 1986, legislation passed that allowed ANCs to participate in the Small Business Administration's (SBA) 8(a) program. Since then, Congress has extended special procurement advantages to 8(a) ANC firms, such as the ability to receive sole-source contracts for any dollar amount and to own multiple subsidiaries in the 8(a) program. We were asked to testify on an earlier report where we identified (1) trends in the government's 8(a) contracting with ANC firms, (2) the reasons agencies have awarded 8(a) solesource contracts to ANC firms and the facts and circumstances behind some of these contracts, and (3) how ANCs are using the 8(a) program. GAO also evaluated SBA's oversight of 8(a) ANC firms. GAO made recommendations aimed at improving SBA's oversight of 8(a) ANC contracting activity and ensuring that procuring agencies properly oversee 8(a) contracts they award to ANC firms. The procuring agencies generally agreed with our recommendation. SBA expressed concern with aspects of the report and disagreed with several of our recommendations. We believe implementation of our recommendations would provide better …

Testimony issued by the Government Accountability Office with an abstract that begins "Wildland fires can burn or threaten both federal and nonfederal lands and resources, including homes in or near wildlands, an area commonly called the wildland-urban interface. Agreements between federal and nonfederal firefighting entities provide the framework for working together and sharing the costs of fire suppression efforts. GAO was asked to (1) review how federal and nonfederal entities share the costs of suppressing fires that burn or threaten both of their lands and resources and (2) identify any concerns that these entities may have with the existing cost-sharing framework. This testimony is based on GAO's May 2006 report Wildland Fire Suppression: Lack of Clear Guidance Raises Concerns about Cost Sharing between Federal and Nonfederal Entities (GAO-06-570)."

Testimony issued by the Government Accountability Office with an abstract that begins "The Staggers Rail Act of 1980 largely deregulated the freight railroad industry, giving the railroads freedom to price their services according to market conditions and encouraging greater reliance on competition to set rates. The act recognized the need for railroads to use demand-based differential pricing in the deregulated environment and to recover costs by setting higher rates for shippers with fewer transportation alternatives. The act also recognized that some shippers might not have access to competitive alternatives and might be subject to unreasonably high rates. It established a threshold for rate relief and granted the Interstate Commerce Commission and the Surface Transportation Board (STB) the authority to develop a rate relief process for those "captive" shippers. This testimony provides preliminary results on GAO's ongoing work and addresses (1) the changes that have occurred in the freight railroad industry since the enactment of the Staggers Rail Act, including changes in rail rates and competition in the industry, (2) the alternative approaches that have been proposed and could be considered to address remaining competition and captivity concerns, and (3) the projections for freight traffic demand over the next 15 to …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony's aim is to assist the Senate Committee on Appropriations, Subcommittee on the Legislative Branch in monitoring progress on the Capitol Visitor Center (CVC) project. Our remarks will focus on (1) the Architect of the Capitol's (AOC) progress in achieving selected project milestones and in managing the project's schedule since the Subcommittee's August 2, 2006, hearing on the project; (2) our assessment of the project's currently scheduled completion date; and (3) an update on the project's expected cost at completion and funding situation. As part of this discussion, we will address a number of key challenges and risks that continue to face the project, as well as actions we believe that AOC will need to take to meet its currently scheduled completion date. This testimony is based on our review of schedules and financial reports for the CVC project and related records maintained by the AOC and its construction management contractor, Gilbane Building Company; our observations on the progress of work at the CVC construction site; and our discussions with the CVC team (AOC and its major CVC contractors), AOC's Chief Fire Marshal, and representatives from the …

Testimony issued by the Government Accountability Office with an abstract that begins "The No Child Left Behind Act (NCLBA) requires districts with schools receiving Title I funds that have not met state performance goals for 3 consecutive years to offer low-income students enrolled in these schools supplemental educational services (SES), such as tutoring. This testimony discusses early implementation of SES, including (1) how SES participation changed in recent years; (2) how providers work with districts to deliver services; (3) how states monitor and evaluate SES; and (4) how the Department of Education (Education) monitors and supports SES implementation. This testimony is based on an August 2006 report (GAO-06-758). For this report, GAO used the best available data on participation and obtained more recent information on other SES implementation issues through a state survey and a district survey, as well as visits to four school districts and interviews with providers."

Correspondence issued by the Government Accountability Office with an abstract that begins "On September 7, 2006, GAO testified before the Subcommittee on Defense, Committee on Appropriations, on recent trends in Department of Defense (DOD) contracting. Specifically, GAO testified about practices that undermine DOD's ability to establish sound business arrangements, particularly those involving the selection and oversight of DOD's contractors and their performance. This correspondence responds to a number of post-hearing questions relating to various issues, including measures that DOD can employ to ensure better contracting outcomes."

Announcement for the reception when the Daughters of the American Revolution (D.A.R.) honored Ernestine Thompson with the Community Service Award at the W.H. Passon Historical Society on May 21, 2006. Ernestine collected artifacts for the Jacob Fontaine Religious Museum.

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 the commission on State Emergency Communication or the Comptroller of Public Accounts has primary jurisdiction to determine in the context of a claim for the refund Whether the 9-1-1 emergency service fee imposed on wireless telecommunication connections by Texas Health and Safety Code Section 771.0711(a) is applicable to a service provider's specific service (RQ-0370-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; Whether under Education Code section 54.203(a) the governing board of an institution of higher education must exempt an honorably discharged veteran from the payment of dues, fees, and charges if the veteran is not a United States citizen (RQ-0433-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: Whether the City of Millican has been dissolved (RQ-0456-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: Whether motor vehicles excepted from property-tax-rendition requirements under Tax Code section 22.01(k) are thereby exempt from taxation (RQ-0476-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; Tax status of property owned by limited partnerships created by political subdivisions (RQ-0489-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: Whether the $37 filing fee authorized by House Bill 11, Seventy-ninth Legislature, Second Called Session, may be collected in bond forfeiture matters (RQ-0491-GA)

Testimony issued by the Government Accountability Office with an abstract that begins "Ongoing operations in Iraq and Afghanistan have required the deployment of large numbers of Army National Guard and Army Reserve personnel. The Department of Defense (DOD) faces the unprecedented challenge of sustaining large-scale, long-duration operations with an all-volunteer military force. In addition, DOD's homeland defense missions have taken on higher priority, and National Guard forces have state responsibilities for homeland security activities as well as their traditional roles in responding to natural disasters. Over the past few years, GAO has examined the effects of ongoing military operations and domestic missions on the Army National Guard and Army Reserve. This statement, which draws on prior GAO work, focuses on (1) challenges in sustaining Army reserve component equipment and personnel readiness while supporting ongoing operations and (2) the extent to which the Army's planned transformation initiatives will alleviate equipment and personnel shortages and enhance readiness."

Testimony issued by the Government Accountability Office with an abstract that begins "Invasive forest pests have seriously harmed our environment and imposed significant costs on our economy. The U.S. Department of Agriculture (USDA) is the lead agency for responding to forest pests and coordinates with the Department of Homeland Security (DHS) to prevent pests from entering the country. GAO issued two reports in 2006 on these programs. This testimony describes (1) the status of USDA's efforts to eradicate the Asian longhorned beetle, emerald ash borer, and Phytophthora ramorum; (2) the factors affecting the success of those eradication efforts; and (3) areas of continued vulnerability in regard to preventing the arrival and spread of forest pests."

Testimony issued by the Government Accountability Office with an abstract that begins "The Congress has required annual reports on federal climate change spending. The Office of Management and Budget (OMB) reports funding for: technology (to reduce greenhouse gas emissions), science (to better understand the climate), international assistance (to help developing countries), and tax expenditures (to encourage emissions reduction). The Climate Change Science Program (CCSP), which coordinates many agencies' activities, also reports on science funding. This testimony is based on GAO's August 2005 report Climate Change: Federal Reports on Climate Change Should Be Clearer and More Complete (GAO-05-461). GAO examined federal climate change funding for 1993 through 2004, including (1) how total funding and funding by category changed and whether funding data are comparable over time and (2) how funding by individual agencies changed and whether funding data are comparable over time."