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B-308762 1 (2007-09-17)

handle is hein.gao/gaobaczzx0001 and id is 1 raw text is: 

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       Accountability * Integrity * Reliability
United States Government Accountability Office
Washington, DC 20548


         B-308762

         September 17, 2007

         The Honorable Robert C. Byrd
         Chairman
         The Honorable Thad Cochran
         Ranking Minority Member
         Committee on Appropriations
         United States Senate

         The Honorable David R. Obey
         Chairman
         The Honorable Jerry Lewis
         Ranking Minority Member
         Committee on Appropriations
         House of Representatives

         Subject: Department of Homeland Security's Use of Shared Services within the
                  Preparedness Directorate

         This letter is in response to the conference report accompanying the Department of
         Homeland  Security Appropriations Act for fiscal year 2007, Pub. L. No. 109-295,
         120 Stat. 1355 (Oct. 4, 2006), directing the Government Accountability Office (GAO)
         to review the Department of Homeland Security's use of shared services within the
         Preparedness Directorate and its compliance with appropriations law and the proper
         use of the Economy Act. H.R. Rep. No. 109-699, at 150 (2006).

         Our practice when rendering legal opinions is to obtain the views of the relevant
         federal agency to establish a factual record and to elicit the agency's legal position in
         the matter. In this case, we wrote to the Acting General Counsel of the Department
         of Homeland Security (DHS) to solicit the Department's views. Letter from Susan A.
         Poling, Managing Associate General Counsel, GAO, to Gus P. Coldebella, Acting
         General Counsel, DHS, Mar. 20, 2007. The DHS Office of General Counsel responded
         to our letter. Letter from Michael D. Russell, Deputy Associate General Counsel for
         General Law and Appropriations Counsel, DHS, to Susan A. Poling, Managing
         Associate General Counsel, GAO, May 22, 2007 (DHS Counsel Letter). We also
         submitted questions directly to Preparedness Directorate officials and met with

         'GAO, Procedures and Practices for Legal Decisions and Opinions, GAO-06-1064SP
         (Washington, D.C.: Sept. 2006), available at www.gao.gov/congress.html.

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