Report that provides information and analysis on Moldova, including its political and economic situation, foreign policy, and on U.S. policy toward Moldova.

A letter report issued by the Government Accountability Office with an abstract that begins "Appraisers’ most prominent role relative to the three types of tax returns GAO studied is in the valuation of estates. In the most recent years for which GAO had data, appraisers were likely involved in the valuation of property worth from $75 billion to $167 billion reported on estate tax returns in 2009. In contrast, less than $17 billion worth of gifts in 2009 and less than $10 billion in noncash contributions in 2008 likely involved an appraiser. Gift tax returns that likely used appraisers had higher audit rates than gift returns that were unlikely to have appraisers. The use of appraisers was not associated with higher audit rates for estate tax returns and individual returns with noncash contributions."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on the Civil Air Patrol, focusing on the: (1) nature of the relationship between the Air Force and the Patrol; (2) Air Force's oversight of the Patrol; (3) Patrol's management and oversight of its own activities; and (4) plans to resolve identified problems."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on how the Federal Highway Administration (FHwA) determines highway investment requirements, focusing on the: (1) methodology the Highway Economic Requirements System (HERS) computer model uses to generate its estimates of the nation's highway investment requirements; (2) strengths and limitations of the model; and (3) usefulness of the HERS estimates for deciding on federal investments in highway infrastructure."

A letter report issued by the Government Accountability Office with an abstract that begins "Communities will need hundreds of billions of dollars in coming years to construct and upgrade wastewater treatment facilities, sewer systems, and other water infrastructure. To finance these efforts, they will rely heavily on low-interest loans from the Environmental Protection Agency's (EPA) Clean Water State Revolving Fund (CWSRF) program to supplement their own funds. Through fiscal year 2005, states have used their CWSRFs to provide communities over $52 billion for a variety of water quality projects. The Clean Water Act allows states to use their CWSRFs to (1) construct or improve conventional wastewater infrastructure, (2) control diffuse (nonpoint) sources of pollution such as agricultural runoff and leaking septic systems, and (3) protect federally-designated estuaries. Given the states' flexibility in determining how to spend CWSRF dollars, GAO was asked to examine (1) the extent to which states use their CWSRF dollars to support conventional wastewater treatment infrastructure versus other qualifying expenses, (2) the strategies states use to allocate their CWSRF dollars among qualifying expenses, and (3) the measures states use to ensure that their allocation strategies result in the most efficient and effective use of CWSRF dollars. EPA …

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of Defense's (DOD) use of recovery auditing, a process that identifies and collects overpayments made to vendors, focusing on DOD's: (1) progress in recovering overpayments and the reasons for any delays; and (2) use of recovery auditing."

A letter report issued by the General Accounting Office with an abstract that begins "This report discusses the U.S. Custom Service's expenditure plan for its Automated Commercial Environment System (ACE). GAO found that (1) Customs' expenditure plan satisfies the legislative conditions specified in the 2001 Consolidated Appropriations Act, (2) activities described in the plan are consistent with GAO's two open recommendations regarding the need for Customs to justify and make ACE investment decisions incrementally and strengthen ACE software acquisition management, and (3) there are two areas needing improvement. Customs has not adequately justified investing in the International Trade Data System (ITDS) pilot project parallel with, and separate from, planned ITDS efforts under ACE modernization. Also, Customs has defined conflicting roles and responsibilities for its independent verification and validation (IV&V) contractor."

A chapter report issued by the General Accounting Office with an abstract that begins "This report discusses the nature and extent of dismantlement, removal, and restoration requirements for oil industry activities that are occurring on both federal and state lands located on the North Slope of the state of Alaska. The state of Alaska, which owns the lands where most of the North Slope's current oil production occurs, has adopted general dismantlement, removal, and restoration requirements that contain no specific stipulations on what infrastructure must be removed or to what condition the lands used for oil industry activities must be restored once production ceases. Alaska's requirements are similar to those of some states but less explicit than those of other states, which create a fixed obligation to fully restore the land according to specific requirements. Until the state of Alaska defines the condition in which it would like its lands returned, there is no way to accurately estimate the cost of dismantling and removing the infrastructure and restoring the disturbed land on Alaska's North Slope. Existing financial assurances, such as bonding requirements, ensure the availability of only a small portion of the funds that are likely to be needed to …

This report provides background information and potential issues for Congress on the Navy's irregular warfare (IW) and counterterrorism (CT) operations. The Navy's IW and CT activities pose a number of potential oversight issues for Congress, including the definition of Navy IW activities and how much emphasis to place on IW and CT activities in future Navy budgets.

This report discusses the process of naming Navy ships, which have traditionally been chosen and announced by the Secretary of the Navy.

A letter report issued by the Government Accountability Office with an abstract that begins "Civil tax penalties are an important tool for encouraging compliance with tax laws. It is important that the Internal Revenue Service (IRS) administers penalties properly and determines the effectiveness of penalties in encouraging compliance. In response to a congressional request, GAO determined (1) whether IRS is evaluating penalties in a manner that supports sound penalty administration and voluntary compliance and, if not, how IRS may be able to do so, and (2) whether IRS's guidance for a new penalty for failure to disclose reportable transactions was issued in a timely manner and was useful to affected parties, and whether and how IRS has assessed the penalty. GAO reviewed IRS documents and guidance, and interviewed IRS officials and tax practitioners."

A letter report issued by the Government Accountability Office with an abstract that begins "The 2004 Indian Ocean tsunami raised questions about U.S. preparedness for such an event. The National Oceanic and Atmospheric Administration (NOAA) leads U.S. detection and warning efforts and partners with federal and state agencies in the National Tsunami Hazard Mitigation Program (NTHMP) to reduce tsunami risks. In 2005, Congress appropriated $17.24 million in supplemental funding to enhance these efforts. This report (1) identifies U.S. coastal areas facing the greatest tsunami hazard and the extent to which potential impacts have been assessed, (2) discusses the effectiveness of the existing federal tsunami warning system, (3) describes efforts to mitigate the potential impacts of tsunamis on coastal communities, and (4) assesses NOAA's efforts to develop long-range plans for federal tsunami programs."

This report includes background information about the National Science Foundation (NSF), providing an introduction to the foundation and its work as institutional context for ongoing congressional consideration of NSF policy and fiscal issues.

This report provides background information and issues for Congress on the sustainment and modernization of the Coast Guard's polar icebreaker fleet, which performs a variety of missions supporting U.S. interests in polar regions. The report is written in response to the Coast Guard's budget request for a new polar ice breaker (none are currently in operation).

This report provides background information and potential oversight issues for Congress on the Coast Guard's programs for procuring 8 National Security Cutters (NSCs), 25 Offshore Patrol Cutters (OPCs), and 58 Fast Response Cutters (FRCs).

This report begins by reviewing the federal statutes that pertain directly or indirectly to employer provision of leave benefits for any purpose, including a discussion of the California and New Jersey family leave insurance programs. The report than examines the incidence of different types of paid leave that U.S. employers voluntarily provide as part of an employee's total compensation (wages and benefits). The report closes with results from a federal government survey of the average direct cost to business of different types of leave.

The following quarterly report covers the period during February 16 to May 15, 1963. This report is divided into sections covering the separate activities during this period, studying the thermal behavior of the F-center in RbCl.

This report focuses on the U.S. Food and Drug Administration (FDA) as a key player in federal efforts to curb the opioid epidemic. It provides an overview of FDA's role in approving new prescription drugs, including challenges of approval and regulation of opioid products; addresses FDA's multifaceted approach in responding, including recent agency action; and concludes with a discussion of selected opioid-related legislation in the 115th Congress.

This report looks at the relationship between the U.S. and Thailand, in particular, recent rivalries between populist political forces, neopotism in government, and Thai relationships with neighboring countries.

None

This report outlines the required minimum functions of exchanges, and explains how exchanges are expected to be established and administered under ACA.

This report will briefly address the existing law relating to quarantine and isolation, with an emphasis on the interaction of state and federal laws and international agreements.

According to the Insurance Services Office, Inc., (ISO), the property/casualty (p/c) insurance industry paid $62.2 billion in catastrophe losses from 24 disasters and more than 4.4 million claims in 2005, making 2005 the most costly year for catastrophe losses. This report begins by providing some background on the market for catastrophe insurance. It continues by describing the proposal for tax-deductible reserve accounts as set forth in H.R. 164/S. 926 of the 110th Congress, and concludes by providing an economic analysis of the plan.

This report examines the U.S.-Peru Trade Promotion Agreement which was originally intended to be part of a broader U.S.-Andean free trade agreement (FTA), but after negotiators failed to reach agreement, Peru and the U.S. decided to move forward on a bilateral basis. The PTPA is a comprehensive trade agreement that, if ratified, would eliminate tariffs and other barriers in goods and services trade between two countries. The labor provisions may be among the more controversial of the agreement.