A letter report issued by the Government Accountability Office with an abstract that begins "After the passage of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) in 2010, the Securities and Exchange Commission's (SEC) Office of Compliance Inspections and Examinations, Division of Corporation Finance, and Division of Enforcement (herein "the offices") established a working group that developed an internal supervisory control framework. Internal supervisory controls include the processes established by management to help ensure that procedures applicable to staff are performed completely, consistent with applicable policies and procedures, and remain current. The overall control framework is generally consistent with federal internal control standards, which includes identifying and assessing risks, identifying and assessing internal controls, and reporting the results of testing to management and Congress."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Emergency Economic Stabilization Act of 2008 (EESA) requires that we annually audit the financial statements of the Troubled Asset Relief Program (TARP), which is implemented by the Office of Financial Stability (OFS). On November 15, 2010, we issued our audit report including (1) an unqualified opinion on OFS's financial statements for TARP as of and for the fiscal years ended September 30, 2010, and 2009, and (2) an opinion that OFS maintained effective internal control over financial reporting as of September 30, 2010. We also reported that our tests of OFS's compliance with selected provisions of laws and regulations for the fiscal year ended September 30, 2010, disclosed no instances of noncompliance. Our November 2010 audit report concluded that although certain internal controls could be improved, OFS maintained, in all material respects, effective internal control over financial reporting as of September 30, 2010, that provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the financial statements would be prevented or detected and corrected on a timely basis. Our audit report also identified a significant deficiency in OFS's internal control over its accounting and financial …

A letter report issued by the Government Accountability Office with an abstract that begins "GAO found that the number of advanced diagnostic imaging (ADI) services provided to Medicare beneficiaries in the office setting—an indicator of access to those services—began declining before and continued declining after the accreditation requirement went into effect on January 1, 2012. In particular, the rate of decline from 2009 to 2010 was similar to the rate from 2011 to 2012 for magnetic resonance imaging (MRI); computed tomography (CT); and nuclear medicine (NM), including positron emission tomography (PET) services. These results suggest that the overall decline was driven, at least in part, by factors other than accreditation. The percentage decline in the number of ADI services provided in the office setting was generally similar in both urban and rural areas during the period GAO studied."

A letter report issued by the Government Accountability Office with an abstract that begins "In the event of future base closure, the Department of Defense's (DOD) potential financial liabilities from alternatively financed projects will vary by project type and the language of its legal agreements. According to GAO's analysis of data reported by DOD, it had more than 550 such projects on more than 240 U.S. installations, as of September 30, 2011. 56 percent of these projects have been put in place since the 2005 Base Realignment and Closure (BRAC) round. Further, according to this analysis and GAO's case study review, liabilities will likely exist for renewable energy and privatized utility projects in the event of base closure because these projects commit the government to making future payments, although the liabilities may be limited by termination for convenience clauses in agreements. In contrast, privatized housing, privatized army lodging, and enhanced use lease projects are generally not expected to create a financial liability if bases close because DOD does not expect to terminate these types of agreements."

A letter report issued by the Government Accountability Office with an abstract that begins "GAO has identified five additional risks since its November 2010 report ( GAO-11-103 ) associated with using new technologies in the National Nuclear Security Administration's (NNSA) Uranium Processing Facility (UPF), which is to be built in three interrelated phases. These risks and the steps that NNSA is taking to address them include the following:"

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) satellite control networks are fragmented and potentially duplicative. Over the past decade, DOD has increasingly deployed standalone satellite control operations networks, which are designed to operate a single satellite system, as opposed to shared systems that can operate multiple kinds of satellites. Dedicated networks can offer many benefits to programs, including possible lower risks and customization for a particular program's needs. However, they can also be more costly and have led to a fragmented, and potentially duplicative, approach which requires more infrastructure and personnel than shared operations. For example, one Air Force base has 10 satellite programs operated by 8 separate control centers. According to Air Force officials, DOD continues to acquire standalone networks and has not worked to move its current standalone operations towards a shared satellite control network, which could better leverage DOD investments."

Testimony issued by the Government Accountability Office with an abstract that begins "GAO’s recent work highlights the types of challenges facing the Department of Defense (DOD) as it strives to attain audit readiness and reengineer its business processes and systems. The urgency in addressing these challenges has been increased by the goals of an auditable DOD Statement of Budgetary Resources (SBR) by the end of fiscal year 2014 and a complete set of auditable financial statements by the end of fiscal year 2017. For example, GAO’s 2011 reporting highlights difficulties the DOD components experienced in attempting to achieve an auditable SBR. These include:"

Correspondence issued by the Government Accountability Office with an abstract that begins "Employee Performance Standards for the Timely Review of Medical Product Applications:"

A letter report issued by the Government Accountability Office with an abstract that begins "Large federal excise tax disparities among tobacco products, which resulted from the Children’s Health Insurance Program Reauthorization Act (CHIPRA) of 2009, created opportunities for tax avoidance and led to significant market shifts by manufacturers and price sensitive consumers toward the lower-taxed products. Monthly sales of pipe tobacco increased from approximately 240,000 pounds in January 2009 to over 3 million pounds in September 2011, while roll-your-own tobacco dropped from about 2 million pounds to 315,000 pounds. For the same months, large cigar sales increased from 411 million to over 1 billion cigars, while small cigars dropped from about 430 million to 60 million cigars. According to government, industry, and nongovernmental organization representatives, many roll-your-own tobacco and small cigar manufacturers shifted to the lower-taxed products after CHIPRA to avoid paying higher taxes."

Correspondence issued by the Government Accountability Office with an abstract that begins "Older electricity generating units—those that began operating in or before 1978—provided 45 percent of electricity from fossil fuel units in 2010 but produced a disproportionate share of emissions, both in aggregate and per unit of electricity generated. Overall, in 2010 older units contributed 75 percent of sulfur dioxide emissions, 64 percent of nitrogen oxides emissions, and 54 percent of carbon dioxide emissions from fossil fuel units. For each unit of electricity generated, older units collectively emitted about 3.6 times as much sulfur dioxide, 2.1 times as much nitrogen oxides, and 1.3 times as much carbon dioxide as newer units. The difference in emissions between older units and their newer counterparts may be attributed to a number of factors. First, 93 percent of the electricity produced by older fossil fuel units in 2010 was generated by coal-fired units. Compared with natural gas units, coal-fired units produced over 90 times as much sulfur dioxide, twice as much carbon dioxide and over five times as much nitrogen oxides per unit of electricity, largely because coal contains more sulfur and carbon than natural gas. Second, fewer older units have installed emissions controls, …

A letter report issued by the Government Accountability Office with an abstract that begins "Although states faced challenges and delays in the past, states have made significant progress implementing wireless Enhanced 911 (E911) since 2003. Wireless E911 deployment usually proceeds through two phases: Phase I provides general caller location information by identifying the cell tower or cell site that is receiving the wireless call; Phase II provides more precise caller-location information, usually within 50 to 300 meters. Currently, according to the National Emergency Number Association (NENA), nearly 98 percent of 911 call centers, known as Public Safety Answering Points (PSAPs), are capable of receiving Phase I location information, and 97 percent have implemented Phase II for at least one wireless carrier. This represents a significant improvement since 2003 when implementation of Phase I was 65 percent and Phase II was 18 percent. According to NENA's current data, 142 U.S. counties (representing roughly 3 percent of the U.S. population) do not have some level of wireless E911 service. The areas that lack wireless E911 are primarily rural and tribal areas that face special implementation challenges, according to federal and association officials."

Testimony issued by the Government Accountability Office with an abstract that begins "Recent GAO work found that funding increases have expanded or created Department of Energy (DOE) programs with varying results. For example:"

Correspondence issued by the Government Accountability Office with an abstract that begins "On April 20, 2010, an explosion occurred on BP America Production Company's (BP) leased mobile offshore drilling unit Deepwater Horizon. The total cost to clean up the massive and unprecedented oil spill in the Gulf of Mexico following the Deepwater Horizon explosion (including costs to help pay for the spill's adverse impact on businesses and individuals in the region) are yet unknown, but have been estimated in the tens of billions of dollars. The extent to which the federal government will ultimately be required to pay costs associated with the Deepwater Horizon oil spill remains unclear. The complex legal framework in place for oil spill liability and response funding will play an integral role in determining who is responsible and will ultimately pay the costs associated with the Deepwater Horizon oil spill. In this regard, the Oil Pollution Act of 1990, as amended (OPA), which Congress enacted after the Exxon Valdez spill in 1989, authorized use of the Oil Spill Liability Trust Fund (Fund) to pay for certain oil spill cleanup costs and damages using federal tax revenues for immediate response costs and when the responsible parties cannot …

This report provides an overview of appropriations for the Department of Homeland Security (DHS). The first portion of this report provides an overview and historical context for reviewing DHS appropriations, highlighting various aspects including the comparative size of DHS components, the amount of non-appropriated funding the department receives, and trends in the timing and size of the department's appropriations legislation.

In the wake of the tragic shootings in Tuscon, AZ, which resulted in the hospitalization of Representative Gabrielle Giffords, as well as 6 fatalities and 13 wounded, the 112th Congress could reexamine certain issues and legislation related to gun control and firearms. This report provides basic firearms-related statistics, an overview of federal firearms law, and a summary of legislative action in the 111th Congress.

This purpose of this report is to provide an overview of the role, purposes, and results of the Kaesong Industrial Complex (KIC) in the Democratic People's Republic of Korea (DPRK or North Korea) and examine U.S. interests, policy issues, options, and legislation.

This report provides an overview on FHA-Insured Home Loans which discuses the basic feature of the FHA program to insure loans on single family loans and recent changes to the program.

The 2007-2009 recession was long and deep, and according to several indicators was the most severe economic contraction since the 1930s (but still much less severe than the Great Depression). This report examines the state of the economy in light of the recession.

A primary focus of the Mackenzie laboratory is the elucidation of processes and machinery for mitochondrial genome maintenance and transmission in higher plants. We have found that numerous organellar DNA maintenance components in plants appear to be dual targeted to mitochondria and plastids. Of particular interest was the observation that some twin (tandemly arrayed) dual targeting presequences appeared to utilize non-AUG alternative translation initiation, allowing for multiple translation starts at a single gene. Two aspects of this phenomenon were of particular interest: (1) Alternative translation initiation might provide a mechanism to regulate protein targeting temporally and spatially, a possibility that had not been demonstrated previously, and (2) alternative translation initiation might occur in genes involved in nuclear-controlled mitochondrial genome recombination, thought to be exclusively mitochondrial in their function. During the course of this research, we pursued three aims, with an emphasis on two specific genes of interest: POLgamma2, an organellar DNA polymerase, and MSH1, a MutS homolog thought to participate in mitochondrial, but not plastid, genome recombination surveillance. Our aims were to (1) Identify additional genes within Arabidopsis and other genomes that employ non-AUG alternative translation initiation, (2) Locate sequences upstream to the annotated AUG that confer alternative non-AUG translation …

The detonation of a 10 Kiloton Improvised Nuclear Device (IND) is a serious scenario that the United States must be prepared to address. The likelihood of a single nuclear bomb exploding in a single city is greater today than at the height of the Cold War. Layered defenses against domestic nuclear terrorism indicate that our government continues to view the threat as credible. The risk of such an event is further evidenced by terrorists desire to acquire nuclear weapons. The act of nuclear terrorism, particularly an act directed against a large population center in the United States, will overwhelm the capabilities of many local and state governments to respond, and will seriously challenge existing federal response capabilities. A 10 Kiloton IND detonation would cause total infrastructure damage in a 3-mile radius and levels of radiation spanning out 3,000 square miles. In a densely populated urban area, the anticipated casualties would be in excess of several hundred thousand. Although there would be enormous loss of life, housing and infrastructure, an IND detonation is a recoverable event. We can reduce the risk of these high-consequence, nontraditional threats by enhancing our nuclear detection architecture and establishing well planned and rehearsed plans for coordinated …

Soils are immensely diverse microbial habitats with thousands of co-existing bacterial, archaeal, and fungal species. Across broad spatial scales, factors such as pH and soil moisture appear to determine the diversity and structure of soil bacterial communities. Within any one site however, bacterial taxon diversity is high and factors maintaining this diversity are poorly resolved. Candidate factors include organic substrate availability and chemical recalcitrance, and given that they appear to structure bacterial communities at the phylum level, we examine whether these factors might structure bacterial communities at finer levels of taxonomic resolution. Analyzing 16S rRNA gene composition of nucleotide analog-labeled DNA by PhyloChip microarrays, we compare relative growth rates on organic substrates of increasing chemical recalcitrance of >2,200 bacterial taxa across 43 divisions/phyla. Taxa that increase in relative abundance with labile organic substrates (i.e., glycine, sucrose) are numerous (>500), phylogenetically clustered, and occur predominantly in two phyla (Proteobacteria and Actinobacteria) including orders Actinomycetales, Enterobacteriales, Burkholderiales, Rhodocyclales, Alteromonadales, and Pseudomonadales. Taxa increasing in relative abundance with more chemically recalcitrant substrates (i.e., cellulose, lignin, or tannin-protein) are fewer (168) but more phylogenetically dispersed, occurring across eight phyla and including Clostridiales, Sphingomonadalaes, Desulfovibrionales. Just over 6% of detected taxa, including many Burkholderiales increase …

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At Pennsylvania Department of Environmental Protection's request, ORAU's IEAV program conducted verification surveys on the excavated surfaces of Section 3, SUs 1, 4, and 5 at the Whittaker site on March 13 and 14, 2013. The survey activities included visual inspections, gamma radiation surface scans, gamma activity measurements, and soil sampling activities. Verification activities also included the review and assessment of the licensee�s project documentation and methodologies. Surface scans identified four areas of elevated direct gamma radiation distinguishable from background; one area within SUs 1 and 4 and two areas within SU5. One area within SU5 was remediated by removing a golf ball size piece of slag while ORAU staff was onsite. With the exception of the golf ball size piece of slag within SU5, a review of the ESL Section 3 EXS data packages for SUs 1, 4, and 5 indicated that these locations of elevated gamma radiation were also identified by the ESL gamma scans and that ESL personnel performed additional investigations and soil sampling within these areas. The investigative results indicated that the areas met the release criteria.

The final 'phaseout' year of the CMPD ended July 2010; a no cost extension was requested until May 2011 in order to enable the MIT subcontract funds to be fully utilized. Research progress over this time included verification and validation activities for the BOUT and BOUT++ code, studies of spontaneous reconnection in the VTF facility at MIT, and studies of the interaction between Alfven waves and drift waves in LAPD. The CMPD also hosted the 6th plasma physics winter school in 2010 (jointly with the NSF frontier center the Center for Magnetic Self-Organization, significant funding came from NSF for this most recent iteration of the Winter School).