Does anyone know why the links (in the footer) aren’t working

Alvarado Rey Agency - Home

They are working because you can TAB to them but you’ll have a DIV covering overlapping them somewhere.

It’s the “height” attribute here:

#header span#top {
    background: url("../images/header.png") no-repeat scroll 0 0 transparent;
    height: 100%;
    position: absolute;
    width: 100%;

Try 201px instead of 100%.