Correspondence issued by the Government Accountability Office with an abstract that begins "On November 15, 2006, we issued our report on the U.S. Securities and Exchange Commission's (SEC) fiscal years 2006 and 2005 financial statements and on SEC's internal control as of September 30, 2006. We also reported on the results of our tests of SEC's compliance with selected provisions of laws and regulations during fiscal year 2006. The purpose of this report is to discuss issues identified during our fiscal year 2006 audit concerning internal controls and accounting/operational procedures that could be improved. This report contains six recommendations to SEC to improve these internal controls and procedures. These recommendations are in addition to those we already provided to SEC as a result of our prior audits of SEC's financial statements"

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses (1) the status of the 2001 tax filing season, (2) the status of the Internal Revenue Service's (IRS) business systems modernization effort, and (3) the security of IRS' electronic filing system. GAO found that although the 2001 filing season appears to be running smoothly, some matters require further attention. For example, IRS has had problems with the personal identification number assigned to electronic filers. Although data indicate that taxpayers are having an easier time reaching IRS to ask questions, concerns persist about the productivity of its telephone assistors. With respect to business systems modernization, GAO has long held that IRS needs to establish fundamental modernization management controls before it begins to build and implement modernized systems. IRS has made some progress in this area, but it is still not where it needs to be. GAO is concerned that IRS is allowing its system acquisition projects to get ahead of its capabilities for managing them. Lastly, GAO's review of IRS' electronic filing systems last year showed that IRS had ineffective controls to ensure the security of those systems and electronically-transmitted taxpayer data. IRS moved promptly to …

Testimony issued by the Government Accountability Office with an abstract that begins "Medicaid, a joint federal-state program, financed the health care for about 59 million low-income people in fiscal year 2006. States have considerable flexibility in deciding what medical services and individuals to cover and the amount to pay providers, and the federal government reimburses a portion of states' expenditures according to a formula established by law. The Centers for Medicare & Medicaid Services (CMS) is the federal agency responsible for overseeing Medicaid. Growing pressures on federal and state budgets have increased tensions between the federal government and states regarding this program, including concerns about whether states were appropriately financing their share of the program. GAO's testimony describes findings from prior work conducted from 1994 through March 2007 on (1) certain inappropriate state Medicaid financing arrangements and their implications for Medicaid's fiscal integrity and (2) outcomes and transparency of a CMS oversight initiative begun in 2003 to end such inappropriate arrangements."

Testimony issued by the Government Accountability Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) is in the midst of two new development efforts as part of the Constellation Program--the Ares I Crew Launch Vehicle and the Orion Crew Exploration Vehicle. These projects are critical to the success of the overall program, which will return humans to spaceflight after Space Shuttle retirement in 2010. To reduce the gap in human spaceflight, NASA plans to launch Ares I and Orion in 2015--5 years after the Shuttle's retirement. GAO has issued a number of reports and testimonies that touch on various aspects of NASA's Constellation Program, particularly the development efforts underway for the Orion and Ares I projects. These reports and testimonies have questioned the affordability and overall acquisition strategy for each project. NASA has revised the Orion acquisition strategy and delayed the Ares I preliminary design review based on GAO's recommendations in these reports. In addition, GAO continues to monitor these projects on an ongoing basis at the request of members of Congress. Based on this work, GAO was asked to testify on the types of challenges that NASA faces in developing the Ares I and Orion …

Testimony issued by the Government Accountability Office with an abstract that begins "Since the 1940s, the Department of Energy (DOE) has been processing natural uranium into enriched uranium, which has a higher concentration of the isotope uranium-235 that can be used in nuclear weapons or reactors. This has resulted in over 700,000 metric tons of leftover depleted uranium, also known as "tails," that have varying residual concentrations uranium-235. The tails are stored at DOE's uranium enrichment plants in Portsmouth, Ohio and Paducah, Kentucky. Although the tails have historically been considered a waste product and an environmental liability, recently an about tenfold increase in uranium prices may give DOE options to use some of the tails in ways that could provide revenue to the government. GAO's testimony is based on its March 31, 2008, report entitled Nuclear Material: DOE Has Several Potential Options for Dealing with Depleted Uranium Tails, Each of Which Could Benefit the Government (GAO-08-606R). The testimony focuses on (1) DOE's potential options for its tails and (2) the potential value of DOE's tails and factors that affect the value. It also contains an analysis of DOE's legal authority to carry out the potential options. In its report, GAO …

Testimony issued by the General Accounting Office with an abstract that begins "GAO has sought to assist the Congress and the executive branch in considering the actions needed to support the transition to a more high performing, results-oriented, and accountable federal government. At the Committee's request, GAO provided perspective on the proposal to reinstate the authority for the President to submit government restructuring plans to the Congress for expedited review."

Testimony issued by the General Accounting Office with an abstract that begins "The rapid pace of technological change and innovation has offered unprecedented opportunities for both the government and commercial sectors to use information technology (IT) to improve performance, reduce costs, and enhance service. A range of issues have emerged about how to best manage and integrate complex information technologies and management processes so that they are aligned with mission goals, strategies, and objectives. Although IT can help the government provide services more efficiently and at lower costs, many challenges must be overcome to increase the government's ability to use the information resources at its disposal effectively, securely, and with the best service to the American people. A central focal point such as a federal Chief Information Officer (CIO) can help ensure that attention to IT issues is sustained and increase the likelihood that progress is charted and achieved. Although GAO's research has found that there is no one right way to establish a CIO position, critical success factors GAO found in leading organizations, such as aligning the position for value creation, are extremely important considerations. Finally, the experiences of statewide CIOs offer a rich set of experiences to draw …

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses internal control weaknesses in the Department of Education's payment process. GAO identified internal control weaknesses that sharply increase Education's vulnerability to improper payments. GAO classified the weaknesses into the following four broad categories: (1) poor segregation of duties, (2) lack of supervisory review, (3) inadequate audit trails, and (4) inadequate computer systems' application controls. GAO found that some individuals at Education can control the entire payment process for some transactions. As a result, individuals could be using agency funds for personal expenses. GAO also found that Education has serious deficiencies in its process for reviewing and approving purchases made with government credit cards. During fiscal year 2000, Education employees made more than $8 million in purchases using their government purchase cards. Without proper review and approval of these expenditures, improper use of the government charge cards may go undetected. Regarding audit trails, Education lacks adequate control over changes made to sensitive information for certain types of payments, including contracting and third party drafts. Finally, weaknesses in Education's information systems controls increases the risk of unauthorized access or disruption in services and make Education's sensitive grant …

Testimony issued by the Government Accountability Office with an abstract that begins "A diverse Senior Executive Service (SES), which generally represents the most experienced segment of the federal workforce, can be an organizational strength by bringing a wider variety of perspectives and approaches to policy development and decision making. In January 2003, GAO provided data on the diversity of career SES members as of October 2000 (GAO-03-34). In March 2000, GAO reported similar data for the Postal Career Executive Service (PCES) as of September 1999 (GAO/GGD-00-76). In its 2003 report, GAO also projected what the profile of the SES would be in October 2007 if appointment and separation trends did not change. In response to a request for updated information on diversity in the SES and the senior ranks of the U.S. Postal Service, GAO is providing data on race, ethnicity, and gender obtained from the Office of Personnel Management's (OPM) Central Personnel Data File and the Postal Service for (1) career SES positions as of the end of fiscal year 2007 and the SES developmental pool (i.e., GS-15 and GS-14 positions) as well as a comparison of actual fiscal year 2007 data to projections for fiscal year 2007 that …

Letter opinion 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, Dan Morales, regarding a legal question submitted for clarification;Authority to contact with a private vendor to provide telephone services to county jail inmates and related questions(ID# 39378).

Letter opinion 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, Dan Morales, regarding a legal question submitted for clarification; Whether a commissioner court is required to fill a vacancy in the office of justice of the peace (RQ-1061)

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, Price Daniel, regarding a legal question submitted for clarification: Classification of the taxes levied by H.B. No. 3, Acts 51st Leg., 1st C.S., to determine which are occupation taxes.

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, Price Daniel, regarding a legal question submitted for clarification: The authority of the Commissioners' Court to establish zoning restrictions for the area surrounding Kelly Field.

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, Price Daniel, regarding a legal question submitted for clarification: The legality of extending clemency to a convict who is now confined in a Veterans Administration mental hospital while on a temporary reprieve from the State penitentiary.

Transcript of a public hearing held by the Commission on Structural Alternatives for the Federal Courts of Appeals held April 3, 1998 in Chicago, Illinois. This hearing includes testimony from judges, attorneys, and officials of the Ninth and Seventh Circuit U.S. Court of Appeals on the possible restructuring of the Ninth Circuit Court. It also includes testimony from William Richman, a Professor of Law, and Peter Jon Simpson on behalf of the Christian Legal Education Association.

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 a community college district may voluntarily reduce its adopted tax rate in the same tax year (RQ-0300-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; Authority of the district judge of Smith County to amend the salaries of the county auditor's office and related questions.(RQ-0302-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, Crawford Martin, regarding a legal question submitted for clarification: Authority of Parks and Wildlife Department to price and sell removable sedimentary materials from waters of the State of Texas.

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, Crawford Martin, regarding a legal question submitted for clarification; Authority of the Texas State Board of Registration for Professional Engineers to pay from Line Item No. 7 of its departmental appropriation, Senate Bill 15, Acts 60th Legislature, 1967, Regular Session, Ch. 784, p. 2175, traveling expenses and the purchasing of furniture and necessary office equipment and supplies for its investogator.

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, Waggoner Carr, regarding a legal question submitted for clarification: Length of term for which Justice of the Peace, Place 1, and Justice of the Peace, Place 2, Precinct 1, of Titus County, were elected in 1962.

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, Waggoner Carr, regarding a legal question submitted for clarification: Various questions concerning county depositories.

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, Price Daniel, regarding a legal question submitted for clarification: Necessity for all licensed naturopathic physicians to have a basic science certificate.

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, Will Wilson, regarding a legal question submitted for clarification: Time within which the returns of the Special Election for United States Senator can be officially canvassed and the winning candidate certified.

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, Will Wilson, regarding a legal question submitted for clarification: Whether a transfer of funds from the Professional Engineers' License Fund to the fund for the General Operating Expenses of A&M College is legally authorized.