Texas Attorney General Opinion: GA-0774 (open access)

Texas Attorney General Opinion: GA-0774

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 school district resources may be used to process the payroll deductions to fund political donations(RQ-0688-GA).
Date: May 14, 2010
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0781 (open access)

Texas Attorney General Opinion: GA-0781

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 a water supply corporation has the option of refusing to extend service under sections 13.2501 and 13.2502, Water Code (RQ-0850-GA)
Date: June 14, 2010
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0848 (open access)

Texas Attorney General Opinion: GA-0848

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 State Board of Education may contract to pay attorney fees out of the corpus of the Permanent School Fun without an appropriation specifically for that purpose (RQ-0920-GA)
Date: March 14, 2011
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0967 (open access)

Texas Attorney General Opinion: GA-0967

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 an individual may be prosecuted for an alleged assaultive offense that occurred in 1998 when the person was thirteen years of age, and in which the victim died in 2011.
Date: September 14, 2012
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0886 (open access)

Texas Attorney General Opinion: GA-0886

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 chapter 603, Texas Government Code, is applicable to notaries public (RQ-0968-GA)
Date: September 14, 2011
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0928 (open access)

Texas Attorney General Opinion: GA-0928

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 and to what extent depositions can be recorded solely by non-stenographic means (RQ-0993-GA)
Date: May 14, 2012
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0929 (open access)

Texas Attorney General Opinion: GA-0929

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; Authority of a commissioners court to remove salary increases for county officials at the final budget hearing, and the effect of that removal on the grievance process (RQ-0999-GA)
Date: May 14, 2012
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Joint Strike Fighter: Implications of Program Restructuring and Other Recent Developments on Key Aspects of DOD's Prior Alternate Engine Analyses (open access)

Joint Strike Fighter: Implications of Program Restructuring and Other Recent Developments on Key Aspects of DOD's Prior Alternate Engine Analyses

Correspondence issued by the Government Accountability Office with an abstract that begins "After supporting a Joint Strike Fighter (JSF) acquisition strategy that called for a competitive engine development of the F135 and F136 engines, the Department of Defense (DOD) stopped requesting funding for the F136 alternate engine in its fiscal year 2007 budget request, but the Congress continued to fund it through the 2010 budget. In February 2010, DOD projected that it would cost an additional $2.9 billion through 2016 to support an alternate engine program. DOD decided that an engine competition would not likely generate enough long-term savings to justify this up-front investment and subsequently terminated the alternate engine program. In 2010, at congressional request, we reviewed the basis for DOD's $2.9 billion funding projection and reported that the projection did not include the same level of fidelity and precision normally associated with a detailed, comprehensive cost estimate and that the amount of up-front investment needed could be lower if two key assumptions in DOD's analysis were changed. Moreover, since DOD's projection and our last review, several fundamental changes in the JSF aircraft and engine programs have taken place. We examined the potential implications of these changes to the …
Date: September 14, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Homeownership Counseling: Although Research Suggests Some Benefits, Implementation and Evaluation Challenges Exist (open access)

Homeownership Counseling: Although Research Suggests Some Benefits, Implementation and Evaluation Challenges Exist

Testimony issued by the Government Accountability Office with an abstract that begins "Homeownership counseling can help consumers learn about buying a home and give them tools to deal with setbacks that could keep them from making timely mortgage payments. The Department of Housing and Urban Development (HUD) approves and provides grants to housing counseling agencies and has also implemented a requirement that borrowers seeking federally insured reverse mortgages through the Home Equity Conversion Mortgage (HECM) program receive counseling before taking out a HECM. The U.S. Department of the Treasury (Treasury) has also implemented a counseling requirement as part of its mortgage modification efforts under the Home Affordable Modification Program (HAMP). This statement discusses (1) what research suggests about the effectiveness of homeownership counseling and the challenges of conducting such research, (2) shortcomings that prior GAO work found in federal agencies' implementation of homeownership counseling requirements, and (3) the status of efforts to establish an Office of Housing Counseling within HUD. In preparing this statement, GAO relied on its past work on homeownership counseling, including a review of research and interviews with federal agency staff on implementing and evaluating counseling programs."
Date: September 14, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Commonwealth of the Northern Mariana Islands: Status of Transition to Federal Immigration Law (open access)

Commonwealth of the Northern Mariana Islands: Status of Transition to Federal Immigration Law

Testimony issued by the Government Accountability Office with an abstract that begins "In May 2008, the United States enacted the Consolidated Natural Resources Act (CNRA), amending the United States' covenant with the Commonwealth of the Northern Mariana Islands (CNMI) to establish federal control of CNMI immigration in 2009, with several CNMI-specific provisions affecting foreign workers and investors during a 5-year transition period that began on November 28, 2009, and ends in 2014. One of these provisions authorizes a transitional CNMI-only work permit program that may be extended for up to 5 years at a time past 2014. In addition, CNRA amends existing U.S. immigration law to establish a joint visa waiver program for the CNMI and Guam. CNRA requires that GAO report on implementation of federal immigration law in the CNMI 2 years after enactment. In May 2010, GAO reported that the Department of Homeland Security (DHS) had established border control operations in the CNMI in 2009 but had not concluded negotiations with the CNMI government to resolve certain challenges involving access to CNMI airport space, detention facilities, and databases. GAO also noted that DHS had not yet finalized regulations needed to fully implement CNRA provisions affecting foreign workers, visitors, …
Date: July 14, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Information Technology: Continued Attention Needed to Accurately Report Federal Spending and Improve Management (open access)

Information Technology: Continued Attention Needed to Accurately Report Federal Spending and Improve Management

Testimony issued by the Government Accountability Office with an abstract that begins "A long-standing goal of Congress has been to improve the performance and transparency of the federal government through the use of information technology (IT). The Office of Management and Budget (OMB) plays a key role in improving the transparency and oversight of federal investments. Given the size of these investments and their importance to the health, economy, and security of the nation, it is critical for OMB and federal agencies to provide appropriate program oversight and ensure adequate transparency. GAO was asked to testify on IT systems used by federal agencies to report spending. To prepare this statement, GAO drew on previously published work on two government reporting mechanisms--an IT Dashboard and USAspending.gov. These public Web sites were deployed by OMB in June 2009 and December 2007, respectively. The Dashboard provides detailed information on approximately 800 major federal IT investments, including assessments of these investments' performance against cost and schedule targets (referred to as ratings). USAspending.gov contains data on federal awards (e.g., contracts, loans, and grants) across the federal government."
Date: July 14, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
DOD Civilian Personnel: Competency Gap Analyses and Other Actions Needed to Enhance DOD's Strategic Workforce Plans (open access)

DOD Civilian Personnel: Competency Gap Analyses and Other Actions Needed to Enhance DOD's Strategic Workforce Plans

Testimony issued by the Government Accountability Office with an abstract that begins "Since 2001, strategic human capital management for federal agencies has been on GAO's high-risk list. Although some progress has been made, GAO reported in February 2011 that the area remains on the high-risk list because of the need for agencies, including DOD, to address current and emerging skill gaps that are undermining their ability to fulfill their missions. The Department of Defense (DOD) had about 718,000 civilians as of March 2010, which includes its senior leader and acquisition workforces. DOD has noted that approximately 30 percent of its civilian workforce--and 90 percent of its senior leader workforce--will be eligible to retire by March 31, 2015. The National Defense Authorization Act for Fiscal Year 2010 required (1) DOD to report on plans for its overall civilian, senior leader, and acquisition workforces for 2009 through 2012; (2) DOD to address a series of legislative requirements for each workforce; and (3) GAO to review and report on these plans. DOD has informed GAO that it expects to issue its next set of plans in September 2011. In anticipation of these plans, it is helpful to understand key issues identified during GAO's …
Date: July 14, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Acquisitions: Realizing Savings under Different Littoral Combat Ship Acquisition Strategies Depends on Successful Management of Risks (open access)

Defense Acquisitions: Realizing Savings under Different Littoral Combat Ship Acquisition Strategies Depends on Successful Management of Risks

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the Department of the Navy's proposed dual ship acquisition strategy for the Littoral Combat Ship (LCS) program. LCS is envisioned as a vessel able to be reconfigured to meet three different mission areas: mine countermeasures, surface warfare, and antisubmarine warfare. Its design concept consists of two distinct parts--the ship itself (seaframe) and the mission package it carries and deploys. The Navy is procuring the first four ships in two different designs from shipbuilding teams led by Lockheed Martin and General Dynamics, which currently build their designs at Marinette Marine and Austal USA shipyards, respectively. The Navy's strategy for procuring LCS has evolved over the years. Prior to September 2009, the Navy planned to continue building the class using both ship designs. This strategy changed following unsuccessful contract negotiations that same year for fiscal year 2010 funded seaframes--an outcome attributable to industry proposals priced significantly above Navy expectations. In September 2009, the Navy announced that in an effort to improve affordability, it was revising the LCS program's acquisition strategy and would select one seaframe design before awarding contracts for any additional ships. Following approval of this …
Date: December 14, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Commercial Aviation: Better Information about Airline-Imposed Fees and the Refundability of Government-Imposed Taxes and Fees Could Benefit Consumers (open access)

Commercial Aviation: Better Information about Airline-Imposed Fees and the Refundability of Government-Imposed Taxes and Fees Could Benefit Consumers

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses various issues affecting airline passengers, including airline-imposed fees, mishandled baggage, and the refundability of various government-imposed taxes and fees to passengers. The U.S. passenger airline industry has been under tremendous financial pressure over the last decade, first from security threats that inhibited air travel, then from volatile fuel costs, and more recently from falling demand due to an economic recession. Only recently has air traffic begun to recover. In response to these pressures, passenger airlines have adapted their business models. In 2008, for example, many airlines introduced fees for a variety of passenger services, most notably for a first or second checked bag, for which separate charges did not previously exist. Fees represent an important source of revenues to U.S. passenger airlines, which collectively posted operating losses of $4.4 billion during calendar years 2008 and 2009. During that same period, airlines reported approximately $7.9 billion in revenues from baggage fees and reservation change and cancellation fees--the two largest sources of fee revenues. The revenues from baggage and many other fees are not subject to the 7.5 percent excise tax on amounts paid for domestic air …
Date: July 14, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Afghanistan Development: Poverty and Major Crop Production (GAO-10-756SP), an E-supplement to GAO-10-368 (open access)

Afghanistan Development: Poverty and Major Crop Production (GAO-10-756SP), an E-supplement to GAO-10-368

Other written product issued by the Government Accountability Office with an abstract that begins "This document is an E-supplement to GAO-10-368. This e-supplement provides additional information on regional and provincial poverty and major crops produced in Afghanistan."
Date: July 14, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Human Capital: Status of Actions Needed to Improve the Timely and Accurate Delivery of Compensation and Medical Benefits to Deployed Civilians (open access)

Human Capital: Status of Actions Needed to Improve the Timely and Accurate Delivery of Compensation and Medical Benefits to Deployed Civilians

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) and other executive agencies increasingly deploy civilians in support of contingency operations in Iraq and Afghanistan. Prior GAO reports show that the use of deployed civilians has raised questions about the potential for differences in policies on compensation and medical benefits. When these civilians are deployed and serve side by side, differences in compensation or medical benefits may become more apparent and could adversely impact morale. This statement is based on GAO's 2009 congressionally requested report, which compared agency policies and identified any issues in policy or implementation regarding (1) compensation, (2) medical benefits, and (3) identification and tracking of deployed civilians. GAO reviewed laws, policies, and guidance; interviewed responsible officials at the Office of Personnel Management (OPM); and conducted a survey of civilians deployed from the six agencies between January 1, 2006 and April 30, 2008. GAO made ten recommendations for agencies to take actions such as reviewing compensation laws and policies, establishing medical screening requirements, and creating mechanisms to assist and track deployed civilians. Seven of the agencies--including DOD-- generally agreed with these recommendations; U.S. Agency for International Development did not. …
Date: April 14, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Disability Insurance: Preliminary Observations on SSA Efforts to Detect, Prevent, and Recover Overpayments (open access)

Disability Insurance: Preliminary Observations on SSA Efforts to Detect, Prevent, and Recover Overpayments

Testimony issued by the Government Accountability Office with an abstract that begins "The Social Security Administration's (SSA) Disability Insurance (DI) program paid almost $123 billion in benefits in fiscal year 2010 to more than 10 million workers and dependents. The program has grown rapidly in recent years and is poised to grow further as the baby boom generation ages. GAO examined (1) what is known about the extent SSA makes work-related overpayments to, and recovers overpayments from, DI beneficiaries, and (2) SSA's policies and procedures for work continuing disability reviews (work CDRs) and potential DI program vulnerabilities that may contribute to overpayments to beneficiaries who have returned to work. To answer these questions, GAO reviewed work CDR policies and procedures, interviewed SSA headquarters and processing center officials, and visited 4 of 8 processing centers. We reviewed a random nongeneralizable sample of 60 CDR case files across those 4 centers to ensure we had a wide range of cases for our review (15 cases from each). These 4 centers received almost 80 percent of all work CDRs from SSA's Internal Revenue Service enforcement data match in fiscal year 2009."
Date: June 14, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Employment Verification: Agencies Have Improved E-Verify, but Significant Challenges Remain (open access)

Employment Verification: Agencies Have Improved E-Verify, but Significant Challenges Remain

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the E-Verify program, which provides employers a tool for verifying an employee's authorization to work in the United States. The opportunity for employment is one of the most powerful magnets attracting immigrants to the United States. According to the Pew Hispanic Center, as of March 2010, approximately 11.2 million unauthorized immigrants were living in the country, and an estimated 8 million of them, or about 70 percent, were in the labor force. Congress, the administration, and some states have taken various actions to better ensure that those who work here have appropriate work authorization and to safeguard jobs for authorized employees. Nonetheless, opportunities remain for unauthorized workers to fraudulently obtain employment by using borrowed or stolen documents and for unscrupulous employers to hire unauthorized workers. Immigration experts have noted that deterring illegal immigration requires, among other things, a more reliable employment eligibility verification process and a more robust worksite enforcement capacity. E-Verify is a free, largely voluntary, Internet-based system operated by the Verification Division of the Department of Homeland Security's U.S. Citizenship and Immigration Services (USCIS) and the Social Security Administration (SSA). The goals of …
Date: April 14, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Rail Security: TSA Improved Risk Assessment but Could Further Improve Training and Information Sharing (open access)

Rail Security: TSA Improved Risk Assessment but Could Further Improve Training and Information Sharing

Testimony issued by the Government Accountability Office with an abstract that begins "Alleged terrorist plots against rail systems in major U.S. cities have increased focus on these systems. The Transportation Security Administration (TSA), within the Department of Homeland Security (DHS), is the primary federal agency responsible for rail security. This testimony addresses the following: (1) the extent that DHS has conducted comprehensive risk assessments for the transportation sector, including for rail, (2) technologies available to enhance rail security, (3) TSA's efforts regarding rail security training, and (4) rail stakeholders' satisfaction with security-related information TSA is providing. GAO's testimony is based on GAO reports issued from March 2009 through September 2010, selected updates conducted in May through June 2011, and preliminary results from ongoing work on information sharing. As part of the ongoing work, GAO surveyed the seven largest freight rail carriers (based on revenue) and interviewed security officials from three of these rail carriers selected for location, as well as TSA officials."
Date: June 14, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
U.S. Government Financial Statements: Fiscal Year 2009 Audit Highlights Financial Management Challenges and Unsustainable Long-Term Fiscal Path (open access)

U.S. Government Financial Statements: Fiscal Year 2009 Audit Highlights Financial Management Challenges and Unsustainable Long-Term Fiscal Path

Testimony issued by the Government Accountability Office with an abstract that begins "GAO annually audits the consolidated financial statements of the U.S. government (CFS). Congress and the President need reliable, useful, and timely financial and performance information to make sound decisions and conduct effective oversight of federal government programs and policies. The federal government began preparing the CFS 13 years ago. Over the years, certain material weaknesses in internal control over financial reporting have prevented GAO from expressing an opinion on the accrual-based consolidated financial statements. Unless these weaknesses are adequately addressed, they will, among other things, continue to (1) hamper the federal government's ability to reliably report a significant portion of its assets, liabilities, costs, and other related information; and (2) affect the federal government's ability to reliably measure the full cost as well as the financial and nonfinancial performance of certain programs and activities. This testimony presents the results of GAO's audit of the CFS for fiscal year 2009 and discusses certain of the federal government's significant near- and long-term fiscal challenges."
Date: April 14, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Homeland Security: Federal Protective Service's Use of Contract Guards Requires Reassessment and More Oversight (open access)

Homeland Security: Federal Protective Service's Use of Contract Guards Requires Reassessment and More Oversight

Testimony issued by the Government Accountability Office with an abstract that begins "To accomplish its mission of protecting about 9,000 federal facilities, the Federal Protective Service (FPS) currently has a budget of about $1 billion, about 1,225 full-time employees, and about 15,000 contract security guards. FPS obligated $659 million for guard services in fiscal year 2009. This testimony is based on our report issued on April 13, 2010, and discusses challenges FPS continues to face in (1) managing its guard contractors and (2) overseeing guards deployed at federal facilities, and (3) the actions FPS has taken to address these challenges. To address these objectives, GAO conducted site visits at 6 of FPS's 11 regions; interviewed FPS officials, guards, and contractors, and analyzed FPS's contract files. GAO also reviewed new contract guard program guidance issued since our July 2009 report and observed guard inspections and penetration testing done by FPS."
Date: April 14, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Abandoned Mines: Information on the Number of Hardrock Mines, Cost of Cleanup, and Value of Financial Assurances (open access)

Abandoned Mines: Information on the Number of Hardrock Mines, Cost of Cleanup, and Value of Financial Assurances

Testimony issued by the Government Accountability Office with an abstract that begins "The General Mining Act of 1872 helped foster the development of the West by giving individuals exclusive rights to mine gold, silver, copper, and other hardrock minerals on federal land. However, miners often abandoned mines, leaving behind structures, safety hazards, and contaminated land and water. Four federal agencies--the Department of the Interior's Bureau of Land Management (BLM) and Office of Surface Mining Reclamation and Enforcement (OSM), the Department of Agriculture's Forest Service, and the Environmental Protection Agency (EPA)--fund the cleanup of some of these hardrock mine sites. From 2005 through 2009, GAO issued a number of reports and testimonies on various issues related to abandoned and current hardrock mining operations. This testimony summarizes some of the key findings of these reports and testimonies focusing on the (1) number of abandoned hardrock mines, (2) availability of information collected by federal agencies on general mining activities, (3) amount of funding spent by federal agencies on cleanup of abandoned mines, and (4) value of financial assurances for mining operations on federal land managed by BLM. In 2005, GAO recommended that BLM strengthen the management of its financial assurances, which BLM generally …
Date: July 14, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Drug Safety: FDA Faces Challenges Overseeing the Foreign Drug Manufacturing Supply Chain (open access)

Drug Safety: FDA Faces Challenges Overseeing the Foreign Drug Manufacturing Supply Chain

Testimony issued by the Government Accountability Office with an abstract that begins "Globalization has placed increasing demands on the Food and Drug Administration (FDA) in ensuring the safety and effectiveness of drugs marketed in the United States. The pharmaceutical industry has increasingly relied on global supply chains in which each manufacturing step may be outsourced to foreign establishments. As part of its efforts, FDA may conduct inspections of foreign drug manufacturing establishments, but there are concerns that the complexity of the drug manufacturing supply chain and the volume of imported drugs has created regulatory challenges for FDA. FDA has begun taking steps to address some of these concerns, such as the establishment of overseas offices. This statement discusses (1) FDA's inspection of foreign drug manufacturing establishments, (2) the information FDA has on these establishments, and (3) recent FDA initiatives to improve its oversight of the supply chain. The statement presents findings based primarily on GAO reports since 2008 related to FDA's oversight of the supply chain. These reports include Food and Drug Administration: Overseas Offices Have Taken Steps to Help Ensure Import Safety, but More Long-Term Planning Is Needed (GAO-10-960, Sept. 30, 2010) and Drug Safety: FDA Has Conducted More …
Date: September 14, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Davis-Bacon Act: Methodological Expertise Critical for Improving Survey Quality (open access)

Davis-Bacon Act: Methodological Expertise Critical for Improving Survey Quality

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the Department of Labor's (Labor) procedures for determining prevailing wage rates under the Davis-Bacon Act. Davis-Bacon wages must be paid to workers on certain federally funded construction projects, and their vulnerability to the use of inaccurate data has long been an issue for Congress, employers, and workers. More recently, the passage of the American Recovery and Reinvestment Act of 2009, focused attention on the need for accurate and timely wage determinations, with more than $300 billion estimated to provide substantial funding for, among other things, federally funded building and infrastructure work potentially subject to Davis-Bacon wage rates. In the 1990s, we issued two reports that found process changes were needed to increase confidence that wage rates were based on accurate data. A third report found that changes then planned by Labor, if successfully implemented, had the potential to improve the wage determination process. However, in 2004, Labor's Office of Inspector General (OIG) found that wage data errors and the timeliness of surveys used to gather wage information from contractors and others, continued to be issues. The testimony will discuss (1) the extent to which Labor …
Date: April 14, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library