Guidance issued by the Government Accountability Office with an abstract that begins "This publication supersedes GAO-08-81G, Audit Manual: Volume 1, Exposure Draft, October 2007. The U.S. Government Accountability Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits the attached briefing in response to Senate Report No. 110-77, which accompanied the National Defense Authorization Act for Fiscal Year 2008 (Pub. L. No. 110-181). The Senate Report requires GAO to review DOD's plans for the development of language and cultural awareness capabilities and to report to the congressional defense committees by December 31, 2008. On November 24, 2008, we provided the briefing to staff of congressional committees to satisfy this mandate. We plan to complete our work and issue a final report at a later date."

Correspondence issued by the Government Accountability Office with an abstract that begins "Meeting the nation's mobility needs requires constructing, improving, and repairing roads and bridges. However, these actions can have serious environmental impacts, such as harming water quality and wildlife and their habitats. The federal government's policy is to carry out federally funded highway projects in an environmentally responsible manner, as directed by the National Environmental Policy Act of 1969 (NEPA) and other environmental and natural resource protection laws. The environmental review of projects, as required by the act, involves identifying and assessing environmental impacts; evaluating alternatives; seeking input, and in some cases approvals, from federal and state agencies responsible for natural resources, environmental protection, and historic preservation (referred to hereafter as resource agencies); and obtaining approval from the Federal Highway Administration (FHWA). These reviews provide important environmental protections, yet it is generally agreed that it often takes too long to complete the most complex highway projects and the environmental review is the most time-consuming aspect. In 2005, the Safe, Accountable, Flexible, and Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) made a number of changes to the planning and environmental review processes required of state and local transportation …

Correspondence issued by the Government Accountability Office with an abstract that begins "On February 13, 2008, Mr. Jack Edwards--an Acting Director in our Defense Capabilities and Management team--testified before the subcommittee at a hearing on the Department of Defense (DOD) security clearance processes. This report responds to a Congressional request for additional information on that subject. Specifically, GAO was asked the following: (1) In the report that GAO issued today to this committee and your testimony statement, you discussed a need for more emphasis on quality in clearance products and processes. What have agencies been using as quality measures, and are they sufficient? (2) Do you believe that DOD, Office of Management and Budget (OMB), and Office of Personnel Management (OPM) have made the necessary commitment to improve the security clearance process? What steps need to be taken to ensure that on-going initiatives continue past this Administration? (3) The Intel Reform Act requires that timeliness statistics be reported to Congress. Do the timeliness statistics provide a full picture of how quickly clearances are being issued? If there are additional statistics that would add to the Congress's oversight of clearance timeliness, what types of factors should be considered in identifying additional …

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) U.S. Citizenship and Immigration Services (USCIS) is responsible for granting or denying applications or petitions of foreign nationals seeking to become citizens of the United States or to study, work, or live in this country. In order to process the millions of applications and petitions that USCIS receives each year, USCIS uses contractors to perform various support services including SI International, Inc. and Stanley Associates for mail operations, fee collection, data collection, and file operations at its four service centers, in California, Nebraska, Vermont, and Texas. The contracts with these two firms are expiring, and USCIS has the option to extend the contracts for one year beginning in December 2008. We understand that USCIS may be planning to propose possible contract changes for the option year. Based on our ongoing work on USCIS user fees, we believe that improvements could be made to these contracts before the options to extend the contracts are exercised. The purpose of this report is to summarize our initial observations on performance standards and financial deductions to assist USCIS in obtaining the most value and highest level …

Guidance issued by the Government Accountability Office with an abstract that begins "This publication supersedes GAO-08-82G, Financial Audit Manual: Volume Two, Exposure Draft--October 2007. The U.S. Government Accountability Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."

Correspondence issued by the Government Accountability Office with an abstract that begins "Major changes affecting the U.S. Postal Service (USPS)--including declining mail volumes, increasing operating expenses such as rising fuel costs, and a more competitive marketplace--have reinforced the need for USPS to increase efficiency and reduce expenses in its mail processing network. This network includes over 600 facilities that sort mail and prepare it for transportation and delivery. First-Class Mail provides USPS with high revenue per piece and has traditionally helped USPS cover its overhead costs. However, First-Class Mail volumes have been declining since 2001 and this downward trend is expected to continue. Furthermore, while First-Class Mail volumes have been declining, worksharing by mailers has increased. Worksharing allows mailers to earn discounts on postage rates by presorting, preparing, and transporting their mail to a postal facility near the mail's destination. As worksharing has increased, ever-larger volumes of mail have bypassed most of USPS's processing activities, creating excess network capacity. To address these trends affecting its mail processing network, USPS has developed several initiatives to reduce costs and increase efficiency. One such initiative, area mail processing, is designed to consolidate operations at facilities with excess machine capacity, and thereby increase the …

Correspondence issued by the Government Accountability Office with an abstract that begins "Congress asked us to examine issues regarding changes in obligations for administrative activities--generally conducted in CDC's leadership and management levels--and public health programs--generally conducted in CDC's division level--before and after the organizational restructuring and budget reorganization. GAO examined the following questions: 1. How were obligations distributed between CDC's division level and CDC's leadership and management levels from fiscal years 2003 through 2006? 2. How have obligations and activities at CDC's leadership and management levels--including shared business services in the CDC Office of the Director--changed from fiscal year 2003 through fiscal year 2006? 3. How have obligations and activities at CDC's division level changed from fiscal years 2003 through 2006?The Centers for Disease Control and Prevention's (CDC) mission is to promote health and quality of life by preventing and controlling disease, injury, and disability. In fiscal year 2005, CDC, an agency within the Department of Health and Human Services (HHS), completed its first major organizational restructuring in more than 25 years, known as the Futures Initiative, as part of its efforts to prioritize its strategies, programs, resources, and needs. In accordance with the conference report accompanying its 2005 appropriation, …

Correspondence issued by the Government Accountability Office with an abstract that begins "Congress's long-standing interest in health care services for servicemembers returning from deployment has grown regarding National Guard and Reserve servicemembers because they are being activated in numbers not seen since World War II. For servicemembers who have been deployed overseas--whether National Guard, Reserve, or active duty--the Department of Defense (DOD) has developed a continuum of programs to assess servicemembers' health needs by obtaining information on their health concerns. One health assessment is administered before deployment, another about the time servicemembers return from deployment, and a third 90 to 180 days after deployment, which is called the post-deployment health reassessment (PDHRA). DOD directed the PDHRA to be implemented in June 2005 in response to studies that showed that health concerns were emerging several months after servicemembers' return from deployment. One intent of the PDHRA is to identify servicemembers' health concerns with a specific emphasis on screening for mental health and to assess whether servicemembers need referrals for further evaluation. PDHRAs can result in referrals being made to military treatment facilities, TRICARE providers, chaplains, Military OneSource, or Department of Veterans Affairs (VA) facilities, such as VA medical centers, VA community …

Correspondence issued by the Government Accountability Office with an abstract that begins "In 2005, as a result of Hurricane Katrina, more than 1,600 people lost their lives and more than a million were driven from their homes on the Gulf Coast. Tens of thousands of homes in New Orleans were flooded, many requiring either demolition or gutting before reconstruction. Nearly 3 years later, the New Orleans area still faces significant debris management issues and challenges. For example, the Louisiana Department of Environmental Quality (LDEQ) stated that while the Department of Homeland Security's Federal Emergency Management Agency (FEMA) estimated in July 2008 that it had funded about 16,900 home demolitions, an estimated 6,100 homes remained to be demolished around the New Orleans area. The Robert T. Stafford Disaster Relief and Emergency Assistance Act (Stafford Act) establishes programs and processes for the federal government to provide major disaster and emergency assistance to states, local governments, tribal nations, and others. FEMA has the responsibility for administering the provisions of the Stafford Act, including approving and funding the assistance provided under it. This assistance has been provided to the Gulf Coast under the Department of Homeland Security's National Response Framework (formerly called the National …

Testimony issued by the Government Accountability Office with an abstract that begins "Los Alamos National Laboratory (LANL) is one of three National Nuclear Security Administration (NNSA) laboratories that designs and develops nuclear weapons for the U.S. stockpile. LANL employees rely on sensitive and classified information and assets that are protected at different levels, depending on the risks posed if they were lost, stolen, or otherwise compromised. However, LANL has experienced several significant security breaches during the past decade. This testimony provides GAO's (1) views on physical security at LANL, as discussed in Los Alamos National Laboratory: Long-Term Strategies Needed to Improve Security and Management Oversight, GAO-08-694 (June 13, 2008); (2) preliminary observations on physical security at Lawrence Livermore National Laboratory; and (3) views on cyber security at LANL as discussed in Information Security: Actions Needed to Better Protect Los Alamos National Laboratory's Unclassified Computer Network, GAO-08-1001 (Sept. 9, 2008). To conduct this work, GAO analyzed data, reviewed policies and procedures, interviewed laboratory officials, and conducted site visits to the two laboratories."

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) Domestic Nuclear Detection Office (DNDO) is responsible for addressing the threat of nuclear smuggling. Radiation detection portal monitors are key elements in our national defenses against such threats. DHS has sponsored testing to develop new monitors, known as advanced spectroscopic portal (ASP) monitors, to replace radiation detection equipment currently being used at ports of entry. ASPs may offer improvements over current generation portal monitors, particularly the potential to identify as well as detect radioactive material and thereby minimize both missed threats and false alarms. However, ASPs cost significantly more than current generation portal monitors, and testing of ASPs' capabilities needs to be more objective and rigorous. Due to concerns about ASPs' cost and performance, Congress has required that the Secretary of DHS certify that ASPs will provide a significant increase in operational effectiveness before obligating funds for full-scale ASP procurement. DHS is currently testing ASPs and anticipates a decision on certification in November 2008. This testimony addresses (1) the highlights of GAO's September 2008 report on the life cycle cost estimate to deploy ASPs (GAO-08-1108R), and (2) preliminary observations from ongoing work …

Testimony issued by the Government Accountability Office with an abstract that begins "From the terrorist attacks of September 11, 2001, to Hurricane Katrina, homeland security risks vary widely. The nation can neither achieve total security nor afford to protect everything against all risks. Managing these risks is especially difficult in today's environment of globalization, increasing security interdependence, and growing fiscal challenges for the federal government. Broadly defined, risk management is a process that helps policymakers assess risk, strategically allocate finite resources, and take actions under conditions of uncertainty. GAO convened a forum of 25 national and international experts on October 25, 2007, to advance a national dialogue on applying risk management to homeland security. Participants included federal, state, and local officials and risk management experts from the private sector and academia. Forum participants identified (1) what they considered to be effective risk management practices used by organizations from the private and public sectors and (2) key challenges to applying risk management to homeland security and actions that could be taken to address them. Comments from the proceedings do not necessarily represent the views of all participants, the organizations of the participants, or GAO. Participants reviewed a draft of this report …

Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. Mission in Mexico is the Department of State's largest consular operation. In fiscal year 2007, it processed 1.5 million of the 8 million nonimmigrant visas (NIV) State handled worldwide. The U.S. Mission in Mexico also provided services, including passport processing and emergency assistance, to 20,000 American citizens in fiscal year 2007. This already significant consular workload is expected to increase dramatically in the coming years as millions of NIV Border Crossing Cards issued in Mexico between fiscal years 1998 and 2002 expire and need to be renewed. In addition, the implementation of new travel requirements under the Western Hemisphere Travel Initiative (WHTI) will, for the first time, require U.S. citizens to carry passports, or other approved documentation, when traveling between the United States and Mexico. This testimony addresses (1) State's estimates of the workload for consulates in Mexico through 2012 resulting from, in particular, new travel requirements and the reissue of Border Crossing Cards; and (2) the actions State has taken to ensure consulates in Mexico keep pace with projected workload increases through 2012. This testimony is based on work currently in process that involves analyzing …

Testimony issued by the Government Accountability Office with an abstract that begins "Since 1990, GAO has designated the Department of Defense's (DOD) management of major weapon system acquisitions a high risk area. DOD has taken some action to improve acquisition outcomes, but its weapon programs continue to take longer, cost more, and deliver fewer capabilities than originally planned. These persistent problems--coupled with current operational demands--have impelled DOD to work outside of its traditional acquisition process to acquire equipment that meet urgent warfighter needs. Poor outcomes in DOD's weapon system programs reverberate across the entire federal government. Over the next 5 years, DOD expects to invest more than $357 billion on the development and procurement of major defense acquisition programs. Every dollar wasted on acquiring weapon systems is less money available for other priorities. This testimony describes DOD's current weapon system investment portfolio, the problems that contribute to cost and schedule increases, potential solutions based on past GAO recommendations, and recent legislative initiatives and DOD actions aimed at improving outcomes. It also provides some observations about what is needed for DOD to achieve lasting reform. The testimony is drawn from GAO's body of work on DOD's acquisition, requirements, and funding processes, …

Testimony issued by the Government Accountability Office with an abstract that begins "The Kaiserslautern Military Community Center (KMCC) is one of many projects initiated at Ramstein Air Base to upgrade capabilities of the base as a result of the consolidation of military bases in Europe. The KMCC is intended to provide lodging, dining, shopping, and entertainment for thousands of U.S. military and civilian personnel and their families in the area. Construction on the project, which began in late 2003, was originally scheduled to be completed in early 2006. On June 28, 2007, GAO testified that construction deficiencies and mismanagement had drawn into question when the project would be completed and at what cost. This testimony discusses updated findings related to the KMCC project. The testimony describes (1) the current status of the KMCC construction project, (2) whether oversight and internal control improvements have been made by the Air Force since GAO's last testimony, and (3) if other projects recently completed in the KMCC area have experienced problems similar to those affecting the KMCC. To address the objectives, GAO interviewed officials from the U.S. Air Force, Army and Air Force Exchange Service (AAFES), Air Force Services Agency, U.S. Army Corps of …

Testimony issued by the Government Accountability Office with an abstract that begins "Despite a recent reduction in air traffic due to economic factors, congestion on airport runways remains a safety concern. The nation's aviation system is still expected to grow and become more crowded in the coming years, exacerbating concerns about ground safety issues, including runway incursions, which occur when aircraft enter runways without authorization. This statement addresses (1) recent trends in runway incursions, (2) steps taken to improve runway safety, and (3) what more could be done. This statement is based on GAO's November 2007 report issued to this Subcommittee on runway safety. GAO's work on that report included surveying experts on the causes of runway incidents and accidents and the effectiveness of measures to address them, reviewing safety data, and interviewing agency and industry officials. This statement also contains information from FAA on recent incursions and actions taken since November 2007."

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 Brazos River Authority may discount and freeze current lease rates for lessees over 65 years of age.