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Private Pensions: Fulfilling Fiduciary Obligations Can Present Challenges for 401(k) Plan Sponsors (open access)

Private Pensions: Fulfilling Fiduciary Obligations Can Present Challenges for 401(k) Plan Sponsors

A letter report issued by the Government Accountability Office with an abstract that begins "American workers increasingly rely on 401(k) plans for their retirement security, and sponsors of 401(k) plans--typically employers--have critical obligations under the Employee Retirement Income Security Act of 1974 (ERISA). When acting as fiduciaries, they must act prudently and solely in the interest of plan participants and beneficiaries. The Department of Labor (Labor) is responsible for protecting private pension plan participants and beneficiaries by enforcing ERISA. GAO examined: (1) common 401(k) plan features, which typically have important fiduciary implications, and factors affecting these decisions; (2) challenges sponsors face in fulfilling their fiduciary obligations when overseeing plan operations; and (3) actions Labor takes to ensure that sponsors fulfill their fiduciary obligations, and the progress Labor has made on its regulatory initiatives. To address these objectives, GAO administered a survey asking sponsors how they select plan features and oversee operations, reviewed industry research, conducted interviews, and reviewed related documents."
Date: July 16, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
2010 Census: Census Bureau Should Take Action to Improve the Credibility and Accuracy of Its Cost Estimate for the Decennial Census (open access)

2010 Census: Census Bureau Should Take Action to Improve the Credibility and Accuracy of Its Cost Estimate for the Decennial Census

A letter report issued by the Government Accountability Office with an abstract that begins "The 2010 Census will be the most expensive census in our nation's history, even after adjusting for inflation. The Census Bureau (Bureau) estimates that the life cycle cost of the 2010 Census will be from $13.7 billion to $14.5 billion. GAO was asked to (1) assess the extent to which the Bureau's 2010 Census life cycle cost estimate adheres to characteristics defined for high-quality cost estimation, (2) report on the relationship between the estimate and the Bureau's budget, and (3) assess whether the Bureau's existing policies and resources are sufficient to conduct cost estimation. To assess the reliability of the Bureau's cost estimate, GAO analyzed the Bureau's methods and approaches to determine if the estimate is well-documented, comprehensive, accurate, and credible."
Date: June 16, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Homeland Defense: Steps Have Been Taken to Improve U.S. Northern Command's Coordination with States and the National Guard Bureau, but Gaps Remain (open access)

Homeland Defense: Steps Have Been Taken to Improve U.S. Northern Command's Coordination with States and the National Guard Bureau, but Gaps Remain

A letter report issued by the Government Accountability Office with an abstract that begins "In 2002, the Department of Defense (DOD) established U.S. Northern Command (NORTHCOM) to conduct homeland defense and civil support missions on U.S. soil. It is particularly important that NORTHCOM coordinate with the National Guard Bureau (NGB), because NGB has experience dealing with state and local authorities during incidents and functions as NORTHCOM's formal link to the states. GAO was asked to (1) determine the extent to which NORTHCOM has ongoing efforts to coordinate with the states and NGB in planning, exercises and other preparedness activities and (2) identify the extent to which there are any gaps in this coordination. To do this, GAO surveyed the state adjutants general, the highest ranking guardsman in each state, and received a 100 percent response rate, and reviewed interagency coordination plans and guidance."
Date: April 16, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Homeland Security: Enhanced National Guard Readiness for Civil Support Missions May Depend on DOD's Implementation of the 2008 National Defense Authorization Act (open access)

Homeland Security: Enhanced National Guard Readiness for Civil Support Missions May Depend on DOD's Implementation of the 2008 National Defense Authorization Act

A letter report issued by the Government Accountability Office with an abstract that begins "The high use of National Guard (Guard) forces for overseas missions has raised questions about its ability to support civil authorities in the event of a catastrophic incident. GAO was asked to assess two alternatives for providing funding and authority specifically for the Guard's civil support missions. Congress subsequently enacted a new approach for the Guard's civil support needs, which GAO also included in this assessment. GAO determined: (1) the extent to which planning to identify the Guard's civil support requirements has been undertaken, (2) the current funding approach for the Guard's civil support capabilities and how three approaches--modeled after the U.S. Special Operations Command (SOCOM), the Coast Guard, and that in the 2008 National Defense Authorization Act--could be applied to the Guard; (3) guiding principles to consider when developing and implementing funding alternatives, and (4) the extent to which the existing and alternative approaches are consistent with these principles. GAO synthesized guiding principles for military and civil support effectiveness from the literature and discussed alternatives with defense and homeland security analysts."
Date: April 16, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Digital Television Transition: Implementation of the Converter Box Subsidy Program Is Under Way, but Preparedness to Manage an Increase in Subsidy Demand Is Unclear (open access)

Digital Television Transition: Implementation of the Converter Box Subsidy Program Is Under Way, but Preparedness to Manage an Increase in Subsidy Demand Is Unclear

A letter report issued by the Government Accountability Office with an abstract that begins "The Digital Television Transition and Public Safety Act of 2005 requires all full-power television stations in the United States to cease analog broadcasting after February 17, 2009, known as the digital television (DTV) transition. The National Telecommunications and Information Administration (NTIA) is responsible for implementing a subsidy program to provide households with up to two $40 coupons toward the purchase of converter boxes. In this requested report, GAO examines (1) what consumer education efforts have been undertaken by private and federal stakeholders and (2) how effective NTIA has been in implementing the converter box subsidy program, and to what extent consumers are participating in the program. To address these issues, GAO analyzed data from NTIA and reviewed legal, agency, and industry documents. Also, GAO interviewed a variety of stakeholders involved with the DTV transition."
Date: September 16, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Elections: Federal Program for Certifying Voting Systems Needs to Be Further Defined, Fully Implemented, and Expanded (open access)

Elections: Federal Program for Certifying Voting Systems Needs to Be Further Defined, Fully Implemented, and Expanded

A letter report issued by the Government Accountability Office with an abstract that begins "The 2002 Help America Vote Act (HAVA) created the Election Assistance Commission (EAC) and, among other things, assigned the commission responsibility for testing and certifying voting systems. In view of concerns about voting systems and the important role EAC plays in certifying them, GAO was asked to determine whether EAC has (1) defined an effective approach to testing and certifying voting systems, (2) followed its defined approach, and (3) developed an effective mechanism to track problems with certified systems and use the results to improve its approach. To accomplish this, GAO compared EAC guidelines and procedures with applicable statutes, guidance, and best practices, and examined the extent to which they have been implemented."
Date: September 16, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Environmental Satellites: Polar-orbiting Satellite Acquisition Faces Delays; Decisions Needed on Whether and How to Ensure Climate Data Continuity (open access)

Environmental Satellites: Polar-orbiting Satellite Acquisition Faces Delays; Decisions Needed on Whether and How to Ensure Climate Data Continuity

A letter report issued by the Government Accountability Office with an abstract that begins "The National Polar-orbiting Operational Environmental Satellite System (NPOESS) is a triagency acquisition--managed by the Department of Commerce's National Oceanic and Atmospheric Administration (NOAA), the Department of Defense (DOD), and the National Aeronautics and Space Administration (NASA)--that has experienced escalating costs, schedule delays, and technical difficulties. These factors led to a June 2006 decision to restructure the program by reducing the number of satellites and sensors, increasing estimated costs to $12.5 billion, and delaying the first two satellites by 3 to 5 years. Among other objectives, GAO was asked to evaluate progress in restructuring the acquisition, assess the status of key program components and risks, and assess NASA's, NOAA's, and DOD's plans for obtaining the data originally planned to be collected by NPOESS sensors, but eliminated by the restructuring. To do so, GAO analyzed program and contractor data, attended program reviews, and interviewed agency officials."
Date: May 16, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Information Technology: Agriculture Needs to Strengthen Management Practices for Stabilizing and Modernizing Its Farm Program Delivery Systems (open access)

Information Technology: Agriculture Needs to Strengthen Management Practices for Stabilizing and Modernizing Its Farm Program Delivery Systems

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Department of Agriculture (USDA) has experienced significant problems with its information technology systems that support the delivery of benefits programs to farmers. In October 2006, these systems began experiencing considerable delays while attempting to process a large number of transactions, and by January 2007, the systems became inoperable for 1 month. In response to these issues, USDA developed a near-term stabilization plan and long-term plans to modernize its delivery of these programs. GAO was asked to determine (1) the extent to which USDA's stabilization plan addresses key management issues, including consistently tracking reported problems, establishing performance metrics and goals, and defining roles and responsibilities and (2) the adequacy of USDA's assessment of existing product capabilities, as well as cost and schedule estimates for its new, long-term modernization investment. To address these objectives, GAO, among other things, compared USDA's plans with industry best practices. On March 25, 2008, GAO briefed the requesters' staff on the results of this review."
Date: May 16, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Homeland Defense: U.S. Northern Command Has Made Progress but Needs to Address Force Allocation, Readiness Tracking Gaps, and Other Issues (open access)

Homeland Defense: U.S. Northern Command Has Made Progress but Needs to Address Force Allocation, Readiness Tracking Gaps, and Other Issues

A letter report issued by the Government Accountability Office with an abstract that begins "It has been 5 years since the Department of Defense (DOD) established U.S. Northern Command (NORTHCOM) to conduct homeland defense and civil support missions in the United States. Planning operations in the United States poses unique challenges for traditional military planning. GAO was asked to assess (1) the status of NORTHCOM's plans and the challenges it faces in planning and conducting operations, (2) the number, experience, and training of planning personnel, and (3) the extent to which NORTHCOM coordinates with other federal agencies. To do this, GAO reviewed available NORTHCOM plans, compared them to joint operational planning criteria, compared planning staff with those at other commands, and reviewed documentation and mechanisms for interagency coordination."
Date: April 16, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Gulf Opportunity Zone: States Are Allocating Federal Tax Incentives to Finance Low-Income Housing and a Wide Range of Private Facilities (open access)

Gulf Opportunity Zone: States Are Allocating Federal Tax Incentives to Finance Low-Income Housing and a Wide Range of Private Facilities

A letter report issued by the Government Accountability Office with an abstract that begins "In 2005, Hurricanes Katrina, Rita, and Wilma devastated the Gulf Coast, destroying wide swaths of housing, key infrastructure, and numerous private businesses. In response, Congress granted the states a wide range of disaster relief, including billions of dollars of grants and tax incentives to revitalize the Gulf Coast. Specifically, the Gulf Opportunity (GO) Zone Act of 2005 (Pub. L. No. 109-135) provided tax incentives to individuals and businesses in certain presidentially declared disaster areas. Congress mandated that GAO review how state and local governments allocated and used federal tax incentives in the act and subsequent legislation. This report (1) identifies tax incentives in the GO Zone Act of 2005 and subsequent legislation for which state and local governments have allocation and oversight responsibilities, (2) describes the procedures state governments use in allocating the tax incentives, including how they plan to monitor compliance with federal laws, and (3) describes how tax incentives have been allocated and for what purposes. To address these objectives, GAO analyzed key documentation from GO Zone states and interviewed state officials, selected local officials, and representatives from private and nonprofit entities."
Date: July 16, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federal Real Property: Government's Fiscal Exposure from Repair and Maintenance Backlogs Is Unclear (open access)

Federal Real Property: Government's Fiscal Exposure from Repair and Maintenance Backlogs Is Unclear

A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, GAO designated federal real property as a high-risk area. In 2007, GAO reported that real-property-holding agencies and the administration had made progress toward managing their real property, but underlying problems, such as backlogs in repair and maintenance, still existed and six agencies reported having over $1 billion in repair and maintenance backlogs. Owning real property creates a fiscal exposure for the government from the expectation that agencies will incur future maintenance and operations costs. GAO was asked to (1) describe how six agencies estimate their repair and maintenance backlogs, (2) determine how these agencies manage their backlogs and the expected future changes in these backlogs, and (3) identify how backlogs have affected operations at some sites. GAO reviewed agency documents, interviewed officials, and visited two sites at each of the six agencies."
Date: October 16, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
National Flood Insurance Program: Financial Challenges Underscore Need for Improved Oversight of Mitigation Programs and Key Contracts (open access)

National Flood Insurance Program: Financial Challenges Underscore Need for Improved Oversight of Mitigation Programs and Key Contracts

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Emergency Management Agency (FEMA) and its contractors administer and implement the National Flood Insurance Program (NFIP). GAO designated NFIP as a high-risk area in March 2006, and as of December 2007, FEMA owed more than $17.3 billion to the Treasury for hurricane-related losses. Concerns have been raised about the financial condition of NFIP and FEMA's efforts to mitigate losses and monitor NFIP contractors. This report (1) describes statistical and financial trends for NFIP from 1997 through 2006, (2) assesses the extent to which flood-damaged properties were purchased to mitigate risk, and (3) evaluates procedures for monitoring NFIP-related contracts. For this study, GAO analyzed financial and statistical data on the NFIP and its mitigation programs, reviewed documentation of contract monitoring activities, and interviewed FEMA officials and contractors."
Date: June 16, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Border Security: Summary of Covert Tests and Security Assessments for the Senate Committee on Finance, 2003-2007 (open access)

Border Security: Summary of Covert Tests and Security Assessments for the Senate Committee on Finance, 2003-2007

A letter report issued by the Government Accountability Office with an abstract that begins "From January 2003 to September 2007, GAO testified before the Committee on three occasions to describe security vulnerabilities that terrorists could exploit to enter the country. GAO's first two testimonies focused on covert testing at ports of entry--the air, sea, and land locations where international travelers can legally enter the United States. In its third testimony, GAO focused on limited security assessments of unmanned and unmonitored border areas between land ports of entry. GAO was asked to summarize the results of covert testing and assessment work for these three testimonies. This report discusses the results of testing at land, sea, and air ports of entry; however, the majority of GAO's work was focused on land ports of entry. The unmanned and unmonitored border areas GAO assessed were defined as locations where the government does not maintain a manned presence 24 hours per day or where there was no apparent monitoring equipment in place. GAO assessed a nonrepresentative selection of these locations and did not attempt to evaluate all potential U.S. border security vulnerabilities. Further, GAO's work was limited in scope and cannot be projected to represent …
Date: May 16, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Social Security: The Cost-of-Living Adjustment in January 2009 (open access)

Social Security: The Cost-of-Living Adjustment in January 2009

The 5.8% COLA payable in January 2009 was triggered by the rise in the CPI-W from the third quarter of 2007 to the third quarter of 2008. This COLA triggers identical percentage increases in Supplemental Security Income (SSI), veterans' pensions, and railroad retirement benefits, and causes other changes in the Social Security program. Although COLAs under the federal Civil Service Retirement System (CSRS) and the federal military retirement program are not triggered by the Social Security COLA, these programs use the same measuring period and formula for computing their COLAs. Their recipients will also receive a 5.8% COLA in January 2009.
Date: October 16, 2008
Creator: Sidor, Gary
System: The UNT Digital Library
Cost-of-Living Adjustments for Federal Civil Service Annuities (open access)

Cost-of-Living Adjustments for Federal Civil Service Annuities

Cost-of-living adjustments (COLAs) for the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS) are based on the rate of inflation as measured by the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W). All CSRS retirees and survivors receive COLAs. Under FERS, however, non-disabled retirees under age 62 do not receive COLAs. This report discusses cost-of-living adjustments for government retirees, as well as related legislation.
Date: October 16, 2008
Creator: Purcell, Patrick
System: The UNT Digital Library
2006 Oak Ridge National Laboratory Annual Illness and Injury Surveillance Report (open access)

2006 Oak Ridge National Laboratory Annual Illness and Injury Surveillance Report

The U.S. Department of Energy’s (DOE) commitment to assuring the health and safety of its workers includes the conduct of illness and injury surveillance activities that provide an early warning system to detect health problems among workers. The Illness and Injury Surveillance Program monitors illnesses and health conditions that result in an absence, occupational injuries and illnesses, and disabilities and deaths among current workers.
Date: May 16, 2008
Creator: United States. Department of Energy. Office of Health, Safety, and Security.
System: The UNT Digital Library
The L_X-M relation of Clusters of Galaxies (open access)

The L_X-M relation of Clusters of Galaxies

We present a new measurement of the scaling relation between X-ray luminosity and total mass for 17,000 galaxy clusters in the maxBCG cluster sample. Stacking sub-samples within fixed ranges of optical richness, N200, we measure the mean 0.1-2.4 keV X-ray luminosity, <L{sub X}>, from the ROSAT All-Sky Survey. The mean mass, <M{sub 200}>, is measured from weak gravitational lensing of SDSS background galaxies (Johnston et al. 2007). For 9 {le} N{sub 200} < 200, the data are well fit by a power-law, <L{sub X}>/10{sup 42} h{sup -2} ergs{sup -1} = (12.6{sub -1.3}{sup +1.4}(stat) {+-} 1.6 (sys)) (<M{sub 200}>/10{sup 14} h{sup -1} M{sub {circle_dot}}){sup 1.65{+-}0.13}. The slope agrees to within 10% with previous estimates based on X-ray selected catalogs, implying that the covariance in L{sub X} and N{sub 200} at fixed halo mass is not large. The luminosity intercept is 30%, or 2{sigma}, lower than determined from the X-ray flux-limited sample of Reiprich & Boehringer (2002), assuming hydrostatic equilibrium. This slight difference could arise from a combination of Malmquist bias and/or systematic error in hydrostatic mass estimates, both of which are expected. The intercept agrees with that derived by Stanek et al. (2006) using a model for the statistical correspondence between …
Date: May 16, 2008
Creator: Rykoff, E. S.; Evrard, A. E.; McKay, T. A.; Becker, M. R.; Johnston, D. E.; Koester, B. P. et al.
System: The UNT Digital Library
B Counting at BaBar (open access)

B Counting at BaBar

In this thesis we examine the method of counting B{bar B} events produced in the BABAR experiment. The original method was proposed in 2000, but improvements to track reconstruction and our understanding of the detector since that date make it appropriate to revisit the B Counting method. We propose a new set of cuts designed to minimize the sensitivity to time-varying backgrounds. We find the new method counts B{bar B} events with an associated systematic uncertainty of {+-} 0.6%.
Date: December 16, 2008
Creator: McGregor, Grant Duncan
System: The UNT Digital Library
Propagation or failure of detonation across an air gap in an LX-17 column: continuous time-dependent detonation or shock speed using the Embedded Fiber Optic (EFO) technique (open access)

Propagation or failure of detonation across an air gap in an LX-17 column: continuous time-dependent detonation or shock speed using the Embedded Fiber Optic (EFO) technique

The detailed history of the shock/detonation wave propagation after crossing a room-temperature-room-pressure (RTP) air gap between a 25.4 mm diameter LX-17 donor column and a 25.4 mm diameter by 25.4 mm long LX-17 acceptor pellet is investigated for three different gap widths (3.07, 2.08, and 0.00 mm) using the Embedded Fiber Optic (EFO) technique. The 2.08 mm gap propagated and the 3.07 mm gap failed and this can be seen clearly and unambiguously in the EFO data even though the 25.4 mm-long acceptor pellet would be considered quite short for a determination by more traditional means such as pins.
Date: January 16, 2008
Creator: Hare, D E; Chandler, J B; Compton, S M; Garza, R G; Grimsley, D A; Hernandez, A et al.
System: The UNT Digital Library
EMSL Quarterly Highlights Report: FY 2008, 3rd Quarter (open access)

EMSL Quarterly Highlights Report: FY 2008, 3rd Quarter

The EMSL Quarterly Highlights Report covers the science, staff and user recognition, and publication activities that occurred during the 1st quarter (October 2007 - December 2007) of Fiscal Year 2008.
Date: September 16, 2008
Creator: Showalter, Mary Ann
System: The UNT Digital Library
Remaining Sites Verification Package for the 100-B-21:2 Subsite (100-B/C Discovery Pipeline DS-100BC-002), Waste Site Reclassification Form 2008-003 (open access)

Remaining Sites Verification Package for the 100-B-21:2 Subsite (100-B/C Discovery Pipeline DS-100BC-002), Waste Site Reclassification Form 2008-003

The 100-B-21:2 waste site consists of the immediate area of the DS-100BC-02 pipeline. In accordance with this evaluation, the confirmatory and verification sampling results support a reclassification of this site to Interim Closed Out. The results of verification sampling show that residual contaminant concentrations do not preclude any future uses and allow for unrestricted use of shallow zone soils. The results also demonstrate that residual contaminant concentrations are protective of groundwater and the Columbia River.
Date: June 16, 2008
Creator: Capron, J. M.
System: The UNT Digital Library
Remaining Sites Verification Package for the 331 Life Sciences Laboratory Drain Field Septic System, Waste Site Reclassification Form 2008-020 (open access)

Remaining Sites Verification Package for the 331 Life Sciences Laboratory Drain Field Septic System, Waste Site Reclassification Form 2008-020

The 331 Life Sciences Laboratory Drain Field (LSLDF) septic system waste site consists of a diversion chamber, two septic tanks, a distribution box, and a drain field. This septic system was designed to receive sanitary waste water, from animal studies conducted in the 331-A and 331-B Buildings, for discharge into the soil column. However, field observations and testing suggest the 331 LSLDF septic system did not receive any discharges. In accordance with this evaluation, the confirmatory sampling results support a reclassification of the 331 LSLDF waste site to No Action. This site does not have a deep zone or other condition that would warrant an institutional control in accordance with the 300-FF-2 ROD under the industrial land use scenario.
Date: October 16, 2008
Creator: Capron, J. M.
System: The UNT Digital Library
Seismic Data for Evaluation of Ground Motion Hazards in Las Vegas in Support of Test Site Readiness Ground Motion (open access)

Seismic Data for Evaluation of Ground Motion Hazards in Las Vegas in Support of Test Site Readiness Ground Motion

In this report we describe the data sets used to evaluate ground motion hazards in Las Vegas from nuclear tests at the Nevada Test Site. This analysis is presented in Rodgers et al. (2005, 2006) and includes 13 nuclear explosions recorded at the John Blume and Associates network, the Little Skull Mountain earthquake and a temporary deployment of broadband station in Las Vegas. The data are available in SAC format on CD-ROM as an appendix to this report.
Date: January 16, 2008
Creator: Rodgers, A
System: The UNT Digital Library
2007 LDRD ANNUAL REPORT (open access)

2007 LDRD ANNUAL REPORT

I am pleased to present the fiscal year 2007 Laboratory Directed Research and Development (LDRD) annual report. This represents the first year that SRNL has been eligible for LDRD participation and our results to date demonstrate we are off to an excellent start. SRNL became a National Laboratory in 2004, and was designated the 'Corporate Laboratory' for the DOE Office of Environmental Management (EM) in 2006. As you will see, we have made great progress since these designations. The LDRD program is one of the tools SRNL is using to enable achievement of our strategic goals for the DOE. The LDRD program allows the laboratory to blend a strong basic science component into our applied technical portfolio. This blending of science with applied technology provides opportunities for our scientists to strengthen our capabilities and delivery. The LDRD program is vital to help SRNL attract and retain leading scientists and engineers who will help build SRNL's future and achieve DOE mission objectives. This program has stimulated our research staff creativity, while realizing benefits from their participation. This investment will yield long term dividends to the DOE in its Environmental Management, Energy, and National Security missions.
Date: December 16, 2008
Creator: French, T
System: The UNT Digital Library