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GAO/PCIE: Financial Audit Manual: Checklist for Federal Accounting Reporting, and Disclosures (open access)

GAO/PCIE: Financial Audit Manual: Checklist for Federal Accounting Reporting, and Disclosures

Guidance issued by the Government Accountability Office with an abstract that begins "The U.S. Government Accountability Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. It is a key tool for enhancing accountability over taxpayer-provided resources."
Date: July 30, 2004
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Contract Management: Guidance Needed to Promote Competition for Defense Task Orders (open access)

Contract Management: Guidance Needed to Promote Competition for Defense Task Orders

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) spends billions of dollars each year acquiring services through task orders issued under multiple-award contracts or the General Services Administration's federal supply schedule program. However, previous GAO and DOD Inspector General reports found that DOD was not obtaining the level of competition on these task orders that Congress had envisioned. Congress responded by enacting section 803 of the National Defense Authorization Act for Fiscal Year 2002, which requires procedures to promote competition and provides when waivers of competition are allowed. In response to a congressional mandate, GAO identified the extent to which selected DOD buying organizations waived the competition requirements of section 803 and determined the level of competition on orders available for competition. For this review, GAO randomly selected 74 orders at five DOD buying organizations."
Date: July 30, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information Technology: DOD's Acquisition Policies and Guidance Need to Incorporate Additional Best Practices and Controls (open access)

Information Technology: DOD's Acquisition Policies and Guidance Need to Incorporate Additional Best Practices and Controls

A letter report issued by the Government Accountability Office with an abstract that begins "The way in which the Department of Defense (DOD) has historically acquired its business systems has been cited as a root cause for its limited success in delivering promised system capabilities and benefits on time and within budget. In response, DOD recently revised its systems acquisition policies and guidance to incorporate best practices, including those pertaining to business systems. GAO was asked to determine whether DOD's revised systems acquisition policies and guidance (1) are consistent with industry best practices, including those pertaining to commercial component-based systems, and (2) provide the necessary controls to ensure that DOD component organizations adhere to the practices."
Date: July 30, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Military Education: DOD Needs to Develop Performance Goals and Metrics for Advanced Distributed Learning in Professional Military Education (open access)

Military Education: DOD Needs to Develop Performance Goals and Metrics for Advanced Distributed Learning in Professional Military Education

A letter report issued by the Government Accountability Office with an abstract that begins "As part of its transformation to prepare the armed forces to meet current and future challenges, the Department of Defense (DOD) is expanding its use of advanced distributed learning (ADL) techniques in senior- and intermediate-level officer professional military education (PME). ADL instruction does not require an instructor's presence, and it facilitates the use of varied learning management systems. To date, the application of ADL has been targeted to nonresident students. To determine whether DOD uses a systematic process for evaluating the results of ADL application, GAO was asked to examine DOD's metrics for assessing program effectiveness, to compare DOD's criteria for converting courses to ADL with those of private-sector institutions, and to identify the challenges to ADL implementation."
Date: July 30, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Core Financial System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act (Superseded by GAO-05-225G) (open access)

Core Financial System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act (Superseded by GAO-05-225G)

Guidance issued by the Government Accountability Office with an abstract that begins "This publication has been superseded by GAO-05-225G, Core Financial System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act, February 2005. The Federal Financial Management Improvement Act of 1996 (FFMIA) requires, among other things, that agencies implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are detailed in the Federal Financial Management System Requirements series issued by the Joint Financial Management Improvement Program (JFMIP) and in the guidance issued by the Office of Management and Budget (OMB): Circular A-127, Financial Management Systems, and the January 4, 2001, Revised Implementation Guidance for the Federal Financial Management Improvement Act (FFMIA) of 1996. JFMIP intends for the requirements to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems to support program and financial managers, and to describe specific requirements of financial management systems. We are issuing this checklist, which reflects JFMIP's revised Core Financial System Requirements (JFMIP-SR-02-01, November 2001), to assist (1) financial systems analysts, systems accountants, systems developers, program managers, and others who design, develop, implement, operate, or …
Date: July 30, 2004
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
GAO/PCIE: Financial Audit Manual: Update (open access)

GAO/PCIE: Financial Audit Manual: Update

Guidance issued by the Government Accountability Office with an abstract that begins "The U.S. Government Accountability Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."
Date: July 30, 2004
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Nuclear Nonproliferation: DOE Needs to Take Action to Further Reduce the Use of Weapons-Usable Uranium in Civilian Research Reactors (open access)

Nuclear Nonproliferation: DOE Needs to Take Action to Further Reduce the Use of Weapons-Usable Uranium in Civilian Research Reactors

A letter report issued by the Government Accountability Office with an abstract that begins "Nuclear research reactors worldwide use highly enriched uranium (HEU) as fuel and for the production of medical isotopes. Because HEU can also be used in nuclear weapons, the Department of Energy's (DOE) Reduced Enrichment for Research and Test Reactors program is developing low enriched uranium (LEU), which would be very difficult to use in weapons, to replace HEU. To date, 39 of the 105 research reactors in the United States and abroad targeted by DOE have converted to LEU fuel. GAO was asked to examine (1) the status of the remaining research reactors in converting to LEU fuel, (2) DOE's progress in developing new LEU fuels for reactors where conversion is not yet technically feasible, (3) DOE's progress in developing LEU for the production of medical isotopes, and (4) the status of DOE and Nuclear Regulatory Commission (NRC) efforts to improve security at research reactors."
Date: July 30, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Texas Attorney General Opinion: GA-0222 (open access)

Texas Attorney General Opinion: GA-0222

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: Implementing a tax freeze by a county, city, or town, or junior college district for persons with disabilities or persons sixty-five years of age or older (RQ-0171-GA)
Date: July 30, 2004
Creator: Texas. Attorney-General's Office.
Object Type: Text
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0223 (open access)

Texas Attorney General Opinion: GA-0223

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 condominium development is a subdivision subject to county regulation under Local Government Code chapter 232 (RQ-0177-GA)
Date: July 30, 2004
Creator: Texas. Attorney-General's Office.
Object Type: Text
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0224 (open access)

Texas Attorney General Opinion: GA-0224

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 member of the board of directors of a water improvement district may simultaneously serve as a school district trustee (RQ-1074-GA)
Date: July 30, 2004
Creator: Texas. Attorney-General's Office.
Object Type: Text
System: The Portal to Texas History
Funding Plant and Animal Health Emergencies: Transfers from the Commodity Credit Corporation (open access)

Funding Plant and Animal Health Emergencies: Transfers from the Commodity Credit Corporation

None
Date: July 30, 2004
Creator: Monke, Jim
Object Type: Report
System: The UNT Digital Library
Topical Report: Task 2.2 "Pressure Transmissibility" (open access)

Topical Report: Task 2.2 "Pressure Transmissibility"

The rate and amplitude of pressure transmission of various drilling fluids--particularly aphron drilling fluids--are measured in a long conduit and in sand packs to determine how pressure transmissibility can affect fluid invasion.
Date: July 30, 2004
Creator: Belkin, Arkadiy & Growcock, Fred
Object Type: Report
System: The UNT Digital Library
NIC-based Reduction Algorithms for Large-scale Clusters (open access)

NIC-based Reduction Algorithms for Large-scale Clusters

Efficient algorithms for reduction operations across a group of processes are crucial for good performance in many large-scale, parallel scientific applications. While previous algorithms limit processing to the host CPU, we utilize the programmable processors and local memory available on modern cluster network interface cards (NICs) to explore a new dimension in the design of reduction algorithms. In this paper, we present the benefits and challenges, design issues and solutions, analytical models, and experimental evaluations of a family of NIC-based reduction algorithms. Performance and scalability evaluations were conducted on the ASCI Linux Cluster (ALC), a 960-node, 1920-processor machine at Lawrence Livermore National Laboratory, which uses the Quadrics QsNet interconnect. We find NIC-based reductions on modern interconnects to be more efficient than host-based implementations in both scalability and consistency. In particular, at large-scale--1812 processes--NIC-based reductions of small integer and floating-point arrays provided respective speedups of 121% and 39% over the host-based, production-level MPI implementation.
Date: July 30, 2004
Creator: Petrini, F.; Moody, A. T.; Fernandez, J.; Frachtenberg, E. & Panda, D. K.
Object Type: Article
System: The UNT Digital Library
TOXECON RETROFIT FOR MERCURY AND MULTI-POLLUTANT CONTROL ON THREE 90 MW COAL FIRED BOILERS (open access)

TOXECON RETROFIT FOR MERCURY AND MULTI-POLLUTANT CONTROL ON THREE 90 MW COAL FIRED BOILERS

With the Nation's coal-burning utilities facing tighter controls on mercury pollutants, the U.S. Department of Energy is supporting projects that could offer power plant operators better ways to reduce these emissions at much lower costs. Sorbent injection technology represents one of the simplest and most mature approaches to controlling mercury emissions from coal-fired boilers. It involves injecting a solid material such as powdered activated carbon into the flue gas. The gas-phase mercury in the flue gas contacts the sorbent and attaches to its surface. The sorbent with the mercury attached is then collected by a particle control device along with the other solid material, primarily fly ash. WE Energies has over 3,700 MW of coal-fired generating capacity and supports an integrated multi-emission control strategy for SO{sub 2}, NO{sub x} and mercury emissions while maintaining a varied fuel mix for electric supply. The primary goal of this project is to reduce mercury emissions from three 90 MW units that burn Powder River Basin coal at the WE Energies Presque Isle Power Plant. Additional goals are to reduce nitrogen oxide (NO{sub x}), sulfur dioxide (SO{sub 2}), and particulate matter (PM) emissions, allow for reuse and sale of fly ash, demonstrate a reliable …
Date: July 30, 2004
Creator: Johnson, Richard E.
Object Type: Report
System: The UNT Digital Library
The Clifton Record (Clifton, Tex.), Vol. 109, No. 40, Ed. 1 Friday, July 30, 2004 (open access)

The Clifton Record (Clifton, Tex.), Vol. 109, No. 40, Ed. 1 Friday, July 30, 2004

Weekly newspaper from Clifton, Texas that includes local, state, and national news along with advertising.
Date: July 30, 2004
Creator: Smith, W. Leon
Object Type: Newspaper
System: The Portal to Texas History
Operation of Solid Oxide Fuel Cell Anodes With Practical Hydrocarbon Fuels (open access)

Operation of Solid Oxide Fuel Cell Anodes With Practical Hydrocarbon Fuels

This work was carried out to achieve a better understanding of how SOFC anodes work with real fuels. The motivation was to improve the fuel flexibility of SOFC anodes, thereby allowing simplification and cost reduction of SOFC power plants. The work was based on prior results indicating that Ni-YSZ anode-supported SOFCs can be operated directly on methane and natural gas, while SOFCs with novel anode compositions can work with higher hydrocarbons. While these results were promising, more work was clearly needed to establish the feasibility of these direct-hydrocarbon SOFCs. Basic information on hydrocarbon-anode reactions should be broadly useful because reformate fuel gas can contain residual hydrocarbons, especially methane. In the Phase I project, we have studied the reaction mechanisms of various hydrocarbons--including methane, natural gas, and higher hydrocarbons--on two kinds of Ni-containing anodes: conventional Ni-YSZ anodes and a novel ceramic-based anode composition that avoid problems with coking. The effect of sulfur impurities was also studied. The program was aimed both at achieving an understanding of the interactions between real fuels and SOFC anodes, and providing enough information to establish the feasibility of operating SOFC stacks directly on hydrocarbon fuels. A combination of techniques was used to provide insight into the …
Date: July 30, 2004
Creator: Barnett, Scott A.; Liu, Jiang & Lin, Yuanbo
Object Type: Report
System: The UNT Digital Library
Development of NSTX Particle Control Techniques (open access)

Development of NSTX Particle Control Techniques

The National Spherical Torus Experiment (NSTX) High Harmonic Fast Wave (HHFW) current-drive discharges will require density control for acceptable efficiency. In NSTX, this involves primarily controlling impurity influxes and recycling. We have compared boronization on hot and cold surfaces, varying helium glow discharge conditioning (HeGDC) durations, helium discharge cleaning, brief daily boronization, and between discharge boronization to reduce and control spontaneous density rises. Access to Ohmic H-modes was enabled by boronization on hot surfaces, however, the duration of the effectiveness of hot and cold boronization was comparable. A 15 minute HeGDC between discharges was needed for reproducible L-H transitions. Helium discharge conditioning yielded slower density rises than 15 minutes of HeGDC. Brief daily boronization followed by a comparable duration of applied HeGDC restored and enhanced good conditions. Additional brief boronizations between discharges did not improve plasma performance (reduced recycling, reduced impurity luminosities, earlier L-H transitions, longer plasma current flattops, higher stored energies) if conditions were already good. Between discharge boronization required increases in the NSTX duty cycle due to the need for additional HeGDC to remove codeposited D.
Date: July 30, 2004
Creator: Kugel, H. W.; Maingi, R.; Bell, M.; Gates, D.; Hill, K.; LeBlanc, B. et al.
Object Type: Report
System: The UNT Digital Library
Advanced Overfire Air system and design (open access)

Advanced Overfire Air system and design

The objective of the proposed project is to design, install and optimize a prototype advanced tangential OFA air system on two mass feed stoker boilers that can burn coal, biomass and a mixture of these fuels. The results will be used to develop a generalized methodology for retrofit designs and optimization of advanced OFA air systems. The advanced OFA system will reduce particulate and NOx emissions and improve overall efficiency by reducing carbon in the ash and excess oxygen. The advanced OFA will also provide capabilities for carrying full load and improved load following and transitional operations.
Date: July 30, 2004
Creator: berkau, Gene
Object Type: Report
System: The UNT Digital Library
Phase I Technical Report for the Engineering of Monosodium Titanate (open access)

Phase I Technical Report for the Engineering of Monosodium Titanate

Monosodium titanate (MST) is an inorganic adsorbent that effectively removes strontium, plutonium, uranium, and other trace elements from alkaline salt supernate. Current plans use the MST in batch contact processes to treat Savannah River Site (SRS) waste solutions that require 90Sr and actinide removal to meet low level disposal criteria. More effective use of MST may be realized if the MST could be engineered into a form suitable for a continuous treatment process such as an adsorption column. The main benefits of column operation are (1) enhanced loading due to equilibration with feed adsorbate levels versus product levels, and (2) a small footprint relative to that of a batch contact tank. The current baseline MST material features particles of nominally 0.5-35 micron in size, which are much too fine for use in an adsorption column. An extensive review of the literature and consultation with technical experts identified candidate methods to produce engineered forms of MST. From this list a review team selected five candidate methods for further study. Laboratory syntheses at Savannah River National Laboratory (SRNL) and offsite produced representative samples for characterization and performance testing. Testing identified two suitable methods. The two methods include internal gelation, which is patented …
Date: July 30, 2004
Creator: NASH, CHARLES
Object Type: Report
System: The UNT Digital Library
Testing of Liquid Lithium Limiters in CDX-U (open access)

Testing of Liquid Lithium Limiters in CDX-U

Part of the development of liquid metals as a first wall or divertor for reactor applications must involve the investigation of plasma-liquid metal interactions in a functioning tokamak. Most of the interest in liquid-metal walls has focused on lithium. Experiments with lithium limiters have now been conducted in the Current Drive Experiment-Upgrade (CDX-U) device at the Princeton Plasma Physics Laboratory. Initial experiments used a liquid-lithium rail limiter (L3) built by the University of California at San Diego. Spectroscopic measurements showed some reduction of impurities in CDX-U plasmas with the L3, compared to discharges with a boron carbide limiter. While no reduction in recycling was observed with the L3, which had a plasma-wet area of approximately 40 cm2, subsequent experiments with a larger area fully toroidal lithium limiter demonstrated significant reductions in both recycling and in impurity levels. Two series of experiments with the toroidal limiter have now be en performed. In each series, the area of exposed, clean lithium was increased, until in the latest experiments the liquid-lithium plasma-facing area was increased to 2000 cm2. Under these conditions, the reduction in recycling required a factor of eight increase in gas fueling in order to maintain the plasma density. The loop …
Date: July 30, 2004
Creator: Majeski, R.; Kaita, R.; Boaz, M.; Efthimion, P.; Gray, T.; Jones, B. et al.
Object Type: Report
System: The UNT Digital Library
QUANTUM WELL THERMOELECTRICS FOR CONVERTING WASTE HEAT TO ELECTRICITY (open access)

QUANTUM WELL THERMOELECTRICS FOR CONVERTING WASTE HEAT TO ELECTRICITY

New thermoelectric materials using Quantum Well (QW) technology are expected to increase the energy conversion efficiency to more than 25% from the present 5%, which will allow for the low cost conversion of waste heat into electricity. Hi-Z Technology, Inc. has been developing QW technology over the past six years. It will use Caterpillar, Inc., a leader in the manufacture of large scale industrial equipment, for verification and life testing of the QW films and modules. Other members of the team are Pacific Northwest National Laboratory, who will sputter large area QW films. The Scope of Work is to develop QW materials from their present proof-of-principle technology status to a pre-production level over a proposed three year period. This work will entail fabricating the QW films through a sputtering process of 50 {micro}m thick multi layered films and depositing them on 12 inch diameter, 5 {micro}m thick Si substrates. The goal in this project is to produce a basic 10-20 watt module that can be used to build up any size generator such as: a 5-10 kW Auxiliary Power Unit (APU), a multi kW Waste Heat Recovery Generator (WHRG) for a class 8 truck or as small as a 10-20 …
Date: July 30, 2004
Creator: Ghamaty, Saeid & Marchetti, Sal
Object Type: Report
System: The UNT Digital Library
An Advanced Fracture Characterization and Well Path Navigation System for Effective Re-Development and Enhancement of Ultimate Recovery From the Complex Monterey Reservoir of South Ellwood Field, Offshore California, Quarterly Report: March - June 2004 (open access)

An Advanced Fracture Characterization and Well Path Navigation System for Effective Re-Development and Enhancement of Ultimate Recovery From the Complex Monterey Reservoir of South Ellwood Field, Offshore California, Quarterly Report: March - June 2004

Venoco Inc, intends to re-develop the Monterey Formation, a Class III basin reservoir, at South Ellwood Field, Offshore Santa Barbara, California. Well productivity in this field varies significantly. Cumulative Monterey production for individual wells has ranged from 260 STB to 8,700,000 STB. Productivity is primarily affected by how well the well path connects with the local fracture system and the degree of aquifer support. Cumulative oil recovery to date is a small percentage of the original oil in place. To embark upon successful re-development and to optimize reservoir management, Venoco intends to investigate, map and characterize field fracture patterns and the reservoir conduit system. State of the art borehole imaging technologies including FMI, dipole sonic and cross-well seismic, interference tests and production logs will be employed to characterize fractures and micro faults. These data along with the existing database will be used for construction of a novel geologic model of the fracture network. Development of an innovative fracture network reservoir simulator is proposed to monitor and manage the aquifer's role in pressure maintenance and water production. The new fracture simulation model will be used for both planning optimal paths for new wells and improving ultimate recovery. In the second phase …
Date: July 30, 2004
Creator: Horner, Steve
Object Type: Report
System: The UNT Digital Library
Modeling a Thermal Seepage Laboratory Experiment (open access)

Modeling a Thermal Seepage Laboratory Experiment

A thermal seepage model has been developed to evaluate the potential for seepage into the waste emplacement drifts at the proposed high-level radioactive materials repository at Yucca Mountain when the rock is at elevated temperature. The coupled-process-model results show that no seepage occurs as long as the temperature at the drift wall is above boiling. This important result has been incorporated into the Total System Performance Assessment of Yucca Mountain. We have applied the same conceptual model to a laboratory heater experiment conducted by the Center for Nuclear Waste Regulatory Analyses. This experiment involves a fractured-porous rock system, composed of concrete slabs, heated by an electric heater placed in a 0.15 m diameter ''drift''. A substantial volume of water was released above the boiling zone over a time period of 135 days, giving rise to vaporization around the heat source. In this study, two basic conceptual models, similar to the thermal seepage models used in the Yucca Mountain Project, a dual-permeability model and an active-fracture model, are set up to predict evolution of temperature and saturation at the ''drift'' crown, and thereby to estimate potential for thermal seepage. Preliminary results from the model show good agreement with temperature profiles as …
Date: July 30, 2004
Creator: Zhang, Y. & Birkholzer, J.
Object Type: Report
System: The UNT Digital Library
BOILER MATERIALS FOR ULTRASUPERCRITICAL COAL POWER PLANTS (open access)

BOILER MATERIALS FOR ULTRASUPERCRITICAL COAL POWER PLANTS

The U.S. Department of Energy (DOE) and the Ohio Coal Development Office (OCDO) have recently initiated a project aimed at identifying, evaluating, and qualifying the materials needed for the construction of the critical components of coal-fired boilers capable of operating at much higher efficiencies than current generation of supercritical plants. This increased efficiency is expected to be achieved principally through the use of ultrasupercritical steam conditions (USC). The project goal initially was to assess/develop materials technology that will enable achieving turbine throttle steam conditions of 760 C (1400 F)/35 MPa (5000 psi), although this goal for the main steam temperature had to be revised down to 732 C (1350 F), based on a preliminary assessment of material capabilities. The project is intended to build further upon the alloy development and evaluation programs that have been carried out in Europe and Japan. Those programs have identified ferritic steels capable of meeting the strength requirements of USC plants up to approximately 620 C (1150 F) and nickel-based alloys suitable up to 700 C (1300 F). In this project, the maximum temperature capabilities of these and other available high-temperature alloys are being assessed to provide a basis for materials selection and application under …
Date: July 30, 2004
Creator: Viswanathan, R.; Coleman, K.; Shingledecker, J.; Sarver, J.; Stanko, G.; Mohn, W. et al.
Object Type: Report
System: The UNT Digital Library