A letter report issued by the Government Accountability Office with an abstract that begins "Over $81 billion has been committed under the Troubled Asset Relief Program (TARP) to improve the domestic auto industry's competitiveness and long-term viability. The bulk of this assistance has gone to General Motors (GM) and Chrysler, who sponsor some of the largest defined benefit pension plans insured by the federal Pension Benefit Guaranty Corporation (PBGC). As part of GAO's statutorily mandated oversight of TARP, this report examines: (1) the impact of restructuring on GM's and Chrysler's pension plans; (2) the impact of restructuring on auto supply sector pension plans; (3) the impacts on PBGC and plan participants should auto industry pension plans be terminated; and (4) how the federal government is dealing with the potential tensions of its multiple roles as pension regulator, shareholder, and creditor. To conduct this study, GAO interviewed officials at GM, Chrysler, a labor union, a supplier association, the Departments of the Treasury and Labor, and PBGC; and reviewed relevant statutes, reports, and documents concerning the automakers' restructuring and pension plan funding. Treasury and PBGC generally agreed with the report's findings. Their technical comments and the technical comments provided by GM, Chrysler, …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) made a number of changes to improve the utility of the fiscal year 2010 inventory, such as centrally preparing contract data to provide greater consistency among DOD components and increasing the level of detail on the services provided. DOD, however, continued to rely primarily on the Federal Procurement Data System-Next Generation (FPDS-NG) for the inventory for most defense components other than the Army. As such, DOD acknowledged a number of factors that limited the utility, accuracy, and completeness of the inventory data. For example, FPDS-NG does not identify more than one type of service purchased for each contract action, provide the number of contractor full-time equivalent personnel, or identify the requiring activity. As before, the Army used its Contractor Manpower Reporting Application to compile its fiscal year 2010 inventory. This system collects data reported by contractors on services performed at the contract line item level, including information on labor hours and the function and mission performed. DOD officials noted that the Army’s current process complies with legislative requirements. In January 2011, GAO recommended that DOD develop a plan with time frames …

A letter report issued by the General Accounting Office with an abstract that begins "This report reviews the Department of Justice's Antitrust Division's overall policies and procedures for carrying out its statutory responsibilities, particularly as they apply to the agriculture industry. GAO describes (1) the Division's interaction with the Federal Trade Commission (FTC) and the Department of Agriculture (USDA) with regard to antitrust matters in the agriculture industry, (2) the number of complaints and leads in the agriculture industry received by the Division for fiscal years 1997 through 1999, and (3) the number and types of closed matters in the agriculture industry for fiscal years 1997 through 1999. GAO also describes the Division's policies for and procedures for investigating potential anti-trust violations. GAO found that the Division (1) maintains a cooperative working relationship with regard to anticompetitive matters in the agriculture industry with FTC and USDA, (2) received an estimated 165 complaints and leads related to the agriculture industry in fiscal years 1997 through 1999, (3) closed 1,050 matters during that period."

A letter report issued by the Government Accountability Office with an abstract that begins "Currently there are more than 1,260 species listed as endangered or threatened under the Endangered Species Act of 1973. While few species have gone extinct since 1973, only 9 have been "recovered" or removed from the list because they no longer need the act's protection. This has raised questions about how the U.S. Fish and Wildlife Service (Service) allocates its recovery funds. Proponents of the act believe that the Service's recovery funds are only a small fraction of what is needed to make greater recovery progress. The act and agency guidelines require the Service to prioritize species to guide recovery fund allocation. In fiscal year 2000 through 2003, the Service spent $127 million dollars in recovery funds attributable to individual species. In this report, GAO analyzed (1) the extent to which the Service's allocation of recovery funds compares with its recovery priority guidelines and (2) what factors influence the Service's recovery allocation decisions."

A letter report issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service (IRS) must significantly improve telephone assistance if it is to meet its long-term goal of providing world-class customer service to the tens of millions of taxpayers who call. Although IRS has tried to analyze its performance and identify ways to improve, these efforts have been incomplete. IRS' analyses did not cover all of the key management decisions and other key factors that affect telephone performance. Designing and conducting a comprehensive analysis of the key management decisions and other key factors that affect telephone performance in each filing season will be difficult because the factors that affect performance are multiple and interrelated. However, without a more comprehensive analysis of the factors that affect performance, IRS lacks the information it needs to make decisions to improve performance."

A letter report issued by the Government Accountability Office with an abstract that begins "The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 requires individuals to receive credit counseling before filing for bankruptcy and to take a debtor education course before having debts discharged. Concerns were raised that the new requirements could expose consumers to abusive practices by credit counseling agencies or become barriers to filing for bankruptcy. GAO was asked to examine (1) the process of approving counseling and education providers, (2) the content and results of the counseling and education sessions, (3) the fees charged, and (4) the availability of and challenges to accessing services. To address these issues, GAO reviewed Trustee Program data and application case files, and interviewed a wide range of individuals and groups involved in the bankruptcy process."

A letter report issued by the Government Accountability Office with an abstract that begins "In response to Hurricane Katrina, countries and organizations donated to the United States government cash and in-kind donations, including foreign military assistance. The National Response Plan establishes that the Department of State (DOS) is the coordinator of all offers of international assistance. The Federal Emergency Management Agency (FEMA) within the Department of Homeland Security (DHS) is responsible for accepting the assistance and coordinating its distribution. In light of widespread congressional and public interest in U.S. agencies' accountability in receiving and distributing assistance to hurricane victims, this report is one of several initiated under the authority of the Comptroller General to review the federal government's response to Hurricane Katrina. It examines (1) the amount and use of internationally donated cash, and (2) the extent to which federal agencies have adequate policies and procedures to ensure proper accountability for the acceptance and distribution of that assistance."

A letter report issued by the Government Accountability Office with an abstract that begins "Since its introduction in 1994, direct broadcast satellite (DBS) service has grown dramatically, and this service is now the principal competitor to cable television service. Although DBS service has traditionally been a rural service, passage of the Satellite Home Viewer Improvement Act of 1999 enhanced the competitiveness of DBS service in suburban and urban markets. GAO agreed to examine (1) how DBS subscribership changed since 2001; (2) how DBS penetration rates differ across urban, suburban, and rural areas; (3) how DBS penetration rates differ across markets based on the degree and type of competition provided by cable operators; and (4) the factors that appear to influence DBS penetration rates across cable franchise areas. To complete this report, GAO prepared descriptive statistics and an econometric model using data from the Federal Communications Commission's annual Cable Price Survey and the Satellite Broadcasting and Communications Association's subscriber count database."

A letter report issued by the Government Accountability Office with an abstract that begins "Because the insurance market is a vital part of the U.S. economy, Congress and others are concerned about limitations to reciprocity and uniformity, regulatory inefficiency, higher insurance costs, and uneven consumer protection. GAO was asked to review the areas of (1) producer licensing, (2) product approval, and (3) market conduct regulation in terms of progress by NAIC and state regulators to increase reciprocity and uniformity, the factors affecting this progress, and the potential impacts if greater progress is not made. GAO analyzed federal laws and regulatory documents, assessed NAIC efforts, and interviewed industry officials."

A letter report issued by the General Accounting Office with an abstract that begins "The Environmental Protection Agency (EPA) provides millions of dollars to grantees to conduct research, demonstrate pollution control techniques, and perform other activities. Oversight of this large pool of grantees has proven to be difficult. EPA's post-award grant management policy provides few guarantees that unallowable costs for nonprofit grantees will be identified. Identifying such costs is important for effective oversight of EPA's nonprofit grantees. EPA's on-site grantee visits could provide agency officials with a valuable opportunity to test for unallowable costs while they are testing the adequacy of the grantees' financial and administrative systems. Although more time may be required to test for unallowable costs and additional training may be required for regional personnel, the tests would provide greater assurance that grant funds are spent in accordance with Office of Management and Budget (OMB) requirements. The single audit is an important tool for ensuring that federal funds are properly spent. EPA has taken several steps to identify grantees that need a single audit, but it is difficult to identify them definitively because information on total federal expenditures by each grantee is unavailable. As a result, EPA is …

A letter report issued by the General Accounting Office with an abstract that begins "The Environmental Protection Agency (EPA) performs limited oversight of states' processes for verifying the accuracy of large industrial facilities' emissions reports. EPA's data show that most emissions determinations from large sources are based on generic emissions factors. Although EPA allows facilities to estimate their emissions in this manner, EPA officials generally consider direct methods to be more reliable. The accuracy of these reports is important because they influence (1) the financing of states' regulatory programs through fees and (2) the development of emissions inventories, which, in turn, help regulators to develop control strategies and establish permit limits. Furthermore, steps taken to assess the accuracy of these reports, such as more thoroughly reviewing the supporting information, could improve compliance with Clean Air Act requirements. For example, a more thorough review of the information underlying a facility's emission reports, or a more systematic comparison of these reports over time, could identify increased emissions. Such indications could, in turn, trigger a review of compliance with new source review requirements, an area in which EPA found widespread noncompliance in four industries. In the four states that GAO reviewed, the states …

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Health and Human Services issued a final regulation in December 2000 that established rights for patients with respect to the use of their medical records. The regulation requires that most providers obtain patient consent to use or disclose health information before engaging in treatment, payment, or health care operations. The privacy regulation's consent requirement will be more of a departure from current practice for some providers than for others. Most health care providers, with the exception of pharmacists, obtain some type of consent from patients to release information to insurers for payment purposes. The new requirement obligates most providers to obtain consent before they can use and disclose patient information. It also broadens the scope of consent to include treatment and a range of health care management activities. Supporters of the requirement believe that the process of signing a consent form provides an opportunity to inform and focus patients on their privacy rights. Others, however, are skeptical and assert that most patients will simply sign the form with little thought. In addition, provider and other organizations interviewed are concerned that the new consent …

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on the World Bank's management controls."

A letter report issued by the General Accounting Office with an abstract that begins "Available information indicates that the Defense Department lacks an accurate inventory of historic properties. The inventory of historic military properties should include all properties that are listed on or eligible for the National Register of Historic Places. A complete inventory would ensure that the services are properly recording real property transactions, ensure the accuracy of reporting on real property required to be included in annual financial statements, and provide an improved basis for long-term planning for facility maintenance and repair. At the same time, composite data on the costs of maintaining historic structures are not readily available."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the electric power industry's vulnerability to year 2000 problems and the reported status of the industry's year 2000 readiness."

A letter report issued by the Government Accountability Office with an abstract that begins "Burma is one of the world's most impoverished and isolated countries. The United Nations (UN) and other international organizations have become important sources of outside assistance to the country. In recent years, UN entities have increased their funding for activities aimed at addressing Burma's problems. However, Burma's military regime has imposed restrictions on international organizations' activities in Burma. GAO (1) identified principal efforts of the United Nations and other international organizations to address Burma's problems and (2) described the impact of the regime's recent actions on these efforts. We reviewed UN, U.S., and Burmese official documents and interviewed UN, U.S., Burmese, and nongovernmental organization officials in the United States and Burma. We also visited UN project sites in Burma."

This report discusses the current political and economic situation in Ukraine. Ukraine occupies the sensitive position between Russia and NATO member states Poland, Slovakia, Hungary, and Romania adds to its geostrategic significance. This report also discusses the U.S. policy in regard to Ukraine, U.S. aid to Ukraine, and other legislation.

The Department of Energy Office of Nuclear Energy is supporting system studies to gain a better understanding of nuclear power's potential role in a hydrogen economy and what hydrogen production technologies show the most promise. This assessment includes identifying commercial hydrogen applications and their requirements, comparing the characteristics of nuclear hydrogen systems to those market requirements, evaluating nuclear hydrogen configuration options within a given market, and identifying the key drivers and thresholds for market viability of nuclear hydrogen options. One of the objectives of the current analysis phase is to determine how nuclear hydrogen technologies could evolve under a number of different futures. The outputs of our work will eventually be used in a larger hydrogen infrastructure and market analysis conducted for DOE-EE using a system-level market simulation tool now underway. This report expands on our previous work by moving beyond simple levelized cost calculations and looking at profitability, risk, and uncertainty from an investor's perspective. We analyze a number of technologies and quantify the value of certain technology and operating characteristics. Our model to assess the profitability of the above technologies is based on Real Options Theory and calculates the discounted profits from investing in each of the production …

The goal of this test was to measure pump operating characteristics for three different gases and a wider range of conditions than for the vendor data. Test results will be used by Engineering Development Section for incorporation in a computer model of the pump train.

A structural compaction model is used to correlate NSWC quasi-static compaction data on porous beds of six (6) different materials, i.e., four (4) ball powders, melamine, and Teflon. Initial densities of the porous beds ranged from 44 percent solid theoretical maximum density (TMD) to 70 percent TMD. Maximum compacted densities were about 90 percent TMD except for Teflon which was compacted to approximately 98 percent TMD. Pressures calculated by the model, plotted as a function of percent TMD, agree well with the NSWC data.

The following report is one of a series of quarterly reports following the progress and development of improved zirconium alloys for service in superheated water and steam. This report covers the period between January 1 to March 31, 1962 and was conducted by the United States and the European Atomic Energy Community (EURATOM). The major effort in this period has been devoted to ascertaining and evaluating corrosion behavior of 75 ternary compositions.

The development of the immobilization process for graphite fines has proceeded through a series of experimental programs. The experimental procedures and results from each series of experiments are discussed in this report.

Introduction: Static, total immersion corrosion tests were carried out at room temperatures with Carboloy grades 44-A, 78, 907, X-3119-A and X-3119-B in Redox process solutions (ANL, June 1, 1949 Flowsheet) 1AX, 1AF, and 1AS.

The program scope is to develop, fabricate, install, and monitor the operation of prototype solar heating and cooling systems. Application studies have been completed for three application categories: single-family residential, multi-family residential, and commercial. The program currently consists of development of heating and cooling euipment for single-family residential and commercial applications and eight operational test sites (four heating and four heating and cooling). Four are single-family residences and four are commercial buildings.