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Integrative Analysis of Transgenic Alfalfa (Medicago sativa L.) Suggests New Metabolic Control Mechanisms for Monolignol Biosynthesis (open access)

Integrative Analysis of Transgenic Alfalfa (Medicago sativa L.) Suggests New Metabolic Control Mechanisms for Monolignol Biosynthesis

Article on an integrative analysis of transgenic alfalfa (Medicago sativa L.) suggesting new metabolic control mechanisms for monolignol biosynthesis.
Date: May 2011
Creator: Lee, Yun; Chen, Fang; Gallego-Giraldo, Lina; Dixon, R. A. & Voit, Eberhard O.
Object Type: Article
System: The UNT Digital Library

Dennis Brain: a Life in Music

Access: Use of this item is restricted to the UNT Community
The British horn player Dennis Brain (1921–1957) is commonly described by such statements as “the greatest horn player of the 20th Century,” “a genius,” and “a legend.” He was both a prodigy and popularizer, famously performing a concerto on a garden hose in perfect pitch. On his usual concert instrument his tone was of unsurpassed beauty and clarity, complemented by a flawless technique. The recordings he made with Herbert von Karajan of Mozart’s horn concerti are considered the definitive interpretations. Brain enlisted in the English armed forces during World War II for seven years, joining the National Symphony Orchestra in wartime in 1942. After the war he filled the principal horn positions in both the Philharmonia and Royal Philharmonic Orchestras. He later formed his own wind quintet and began conducting. Composers including Benjamin Britten and Paul Hindemith lined up to write music for him. Even fifty years after his tragic death at the age of 36 in an auto accident in 1957, Peter Maxwell Davies was commissioned to write a piece in his honor. Stephen Gamble and William Lynch have conducted numerous interviews with family, friends, and colleagues and uncovered information in the BBC archives and other lesser known sources …
Date: May 15, 2011
Creator: Gamble, Stephen & Lynch, William C.
Object Type: Book
System: The UNT Digital Library
Southwest Retort, Volume 63, Number 9, May 2012 (open access)

Southwest Retort, Volume 63, Number 9, May 2012

This publication of the Dallas-Fort Worth Section of the American Chemical Society includes information about research, prominent scientist, organizational business, and various other stories of interest to the community.
Date: May 2011
Creator: American Chemical Society. Dallas/Fort Worth Section.
Object Type: Journal/Magazine/Newsletter
System: The UNT Digital Library
Military Training: Actions Needed to Improve Planning and Coordination of Army and Marine Corps Language and Culture Training (open access)

Military Training: Actions Needed to Improve Planning and Coordination of Army and Marine Corps Language and Culture Training

A letter report issued by the Government Accountability Office with an abstract that begins "Today, and in the foreseeable future, military operations require U.S. personnel, in particular Army and Marine Corps ground forces, to communicate and interact with multinational partners and local populations. The committee report accompanying a proposed bill for the National Defense Authorization Act for Fiscal Year 2011 directed GAO to review several issues related to language and culture training for Army and Marine Corps general purpose forces. For this report, GAO evaluated (1) the extent to which the Army and Marine Corps had developed strategies with elements such as goals, funding priorities, and metrics to guide training approaches and investments that were aligned with Department of Defense (DOD) planning efforts and (2) DOD's approach for identifying training requirements for Army and Marine Corps forces that will deploy to the U.S. Central Command area of responsibility. To do so, GAO analyzed Army and Marine Corps strategies and training requirements and interviewed cognizant officials."
Date: May 26, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Social Security Disability: Ticket to Work Participation Has Increased, but Additional Oversight Needed (open access)

Social Security Disability: Ticket to Work Participation Has Increased, but Additional Oversight Needed

A letter report issued by the Government Accountability Office with an abstract that begins "The Social Security Administration (SSA) pays billions of dollars in Disability Insurance and Supplemental Security Income to people with disabilities. The Ticket to Work program, established in 1999, provides eligible beneficiaries (ticket holder) with a ticket they may assign to approved service providers, called employment networks (EN). ENs are to provide services to help ticket holders obtain and retain employment and reduce dependence on SSA benefits. ENs receive payments from SSA once a ticket holder has earnings exceeding a set threshold. Due to low participation, SSA changed program regulations in 2008 to provide ENs and ticket holders with more incentives to participate. GAO examined (1) changes in ticket holder and EN participation over time, (2) the range of service approaches used by ENs, and (3) SSA's efforts to evaluate ticket holders and ENs to ensure program integrity and effectiveness. GAO analyzed SSA data, policies, and procedures, and interviewed representatives of 25 ENs, disability advocacy organizations, and SSA."
Date: May 6, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Health Care Fraud and Abuse Control Program: Improvements Needed in Controls over Reporting Deposits and Expenditures (open access)

Health Care Fraud and Abuse Control Program: Improvements Needed in Controls over Reporting Deposits and Expenditures

A letter report issued by the Government Accountability Office with an abstract that begins "To help combat fraud and abuse in health care programs, including Medicare and Medicaid, Congress enacted the Health Care Fraud and Abuse Control (HCFAC) program as part of the Health Insurance Portability and Accountability Act of 1996 (HIPAA). HIPAA requires that the Departments of Health and Human Services (HHS) and Justice (DOJ) issue a joint annual report to Congress on amounts deposited to and appropriated from the Federal Hospital Insurance (HI) Trust Fund for the HCFAC program. In April 2005, GAO reported on the results of its review of HCFAC program activities for fiscal years 2002 and 2003 and made recommendations to HHS and DOJ. The objectives of this requested review were to assess the extent to which HHS and DOJ (1) took actions to address the recommendations made in the 2005 report and (2) designed effective controls over reporting HCFAC deposits and expenditures for fiscal years 2008 and 2009. GAO reviewed HHS and DOJ documentation; selected nongeneralizable samples; and interviewed agency officials."
Date: May 10, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Medicare: Issues for Manufacturer-Level Competitive Bidding for Durable Medical Equipment (open access)

Medicare: Issues for Manufacturer-Level Competitive Bidding for Durable Medical Equipment

Correspondence issued by the Government Accountability Office with an abstract that begins "In 2009, Medicare--a federal health insurance program that serves about 46.3 million beneficiaries--spent approximately $8.1 billion on durable medical equipment (DME), prosthetics, orthotics, and related supplies for 10.6 million beneficiaries. DME includes items such as wheelchairs, hospital beds, and walkers. Medicare beneficiaries typically obtain DME items from suppliers, who submit claims for payment for these items to Medicare on behalf of beneficiaries. The Centers for Medicare & Medicaid Services (CMS), an agency within the Department of Health and Human Services (HHS), has responsibility for administering the Medicare program. Both we and HHS's Office of Inspector General (OIG) have reported that Medicare and its beneficiaries--through their out-of-pocket costs--have sometimes paid higher than market rates for various medical equipment and supplies. To achieve Medicare savings for DME and to address DME fraud concerns, Congress, through the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (MMA), required CMS to phase in a competitive bidding program (CBP) for DME suppliers in selected competitive bidding areas (CBA). In CBP, suppliers submit bid prices in the amounts they are willing to accept as payment to provide DME items to Medicare beneficiaries. CMS then …
Date: May 31, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Management Report: Improvements Needed in Controls over the Preparation of the U.S. Consolidated Financial Statements (open access)

Management Report: Improvements Needed in Controls over the Preparation of the U.S. Consolidated Financial Statements

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of the Treasury (Treasury), in coordination with the Office of Management and Budget (OMB), is primarily responsible for preparing the financial report of the U.S. government, which contains the consolidated financial statements of the U.S. government (CFS). Since GAO's first audit of the fiscal year 1997 CFS, certain material weaknesses in internal control and other limitations on the scope of GAO's work have prevented GAO from expressing an opinion on the CFS, exclusive of the Statement of Social Insurance (SOSI). Also, GAO was unable to express an opinion on the 2010 SOSI because of significant uncertainties primarily related to the achievement of projected reductions in Medicare cost growth reflected in the 2010 SOSI. As part of the fiscal year 2010 CFS audit, GAO identified material weaknesses and other control deficiencies in the processes used to prepare the CFS. The purpose of this report is to (1) provide details on new financial statement preparation control deficiencies GAO identified during its audit of the fiscal year 2010 CFS, (2) recommend improvements, and (3) provide the status of corrective actions taken to address GAO's recommendations in this …
Date: May 26, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
International School Feeding: USDA's Oversight of the McGovern-Dole Food for Education Program Needs Improvement (open access)

International School Feeding: USDA's Oversight of the McGovern-Dole Food for Education Program Needs Improvement

A letter report issued by the Government Accountability Office with an abstract that begins "The McGovern-Dole International Food for Education and Child Nutrition Program (MGD Program) provides donations of U.S. agricultural products and financial and technical assistance for school feeding programs in the developing world. According to the U.S. Department of Agriculture (USDA), with about $200 million in funding in fiscal year 2010, the MGD Program served about 5 million beneficiaries in 28 countries. In 2006 and 2007, USDA's Office of the Inspector General (OIG) audited the department's food aid programs and identified significant weaknesses. This report examines (1) USDA's oversight of the MGD Program and (2) the extent to which USDA has addressed the program's internal control weaknesses. GAO conducted field work in Cambodia, Guatemala, and Kenya; reviewed USDA and implementing partners' documents and studies on school feeding; and interviewed officials from U.S. agencies and various organizations.."
Date: May 19, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Tax Administration: Information on Selected Foreign Practices That May Provide Useful Insights (open access)

Tax Administration: Information on Selected Foreign Practices That May Provide Useful Insights

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) and foreign tax administrators face similar issues regardless of the particular provisions of their laws. These issues include, for example, helping taxpayers prepare and file returns, and assuring tax compliance. Understanding how other tax administrators have used certain practices to address common issues can provide insights to help inform deliberations about tax reform and about possible administrative changes in the U.S. existing system to improve compliance, better serve taxpayers, reduce burdens, and increase efficiencies. GAO was asked to describe (1) how foreign tax administrators have approached issues that are similar to those in the U.S. tax system and (2) whether and how the IRS identifies and adopts tax administration practices used elsewhere. To do this, GAO reviewed documents and interviewed six foreign tax administrators. In some cases, GAO also interviewed tax experts, tax practitioners, taxpayers, and trade-group representatives who were selected based on their expertise or involvement in developing or using the foreign systems. GAO also examined documents and met with IRS officials."
Date: May 24, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Office of National Drug Control Policy: Agencies View the Budget Process as Useful for Identifying Priorities, but Challenges Exist (open access)

Office of National Drug Control Policy: Agencies View the Budget Process as Useful for Identifying Priorities, but Challenges Exist

Correspondence issued by the Government Accountability Office with an abstract that begins "Illicit drug use endangers public health and safety and depletes financial resources. According to the Office of National Drug Control Policy (ONDCP), each day in this country, an estimated 8,000 Americans illegally consume a drug for the first time and the risks posed by their drug use--like that of the estimated 20 million individuals that already use illicit drugs--will radiate to their families and the communities in which they live. Efforts to combat drug abuse and its consequences also represent a considerable financial investment. ONDCP, which is responsible for overseeing and coordinating the implementation of the national drug policy, reported that, for fiscal year 2010, about $22 billion was allocated for drug control programs and other related drug control activities across 49 federal agencies, departments, components, or programs. ONDCP was established by the Anti-Drug Abuse Act of 1988 to enhance national drug control planning and assist Congress in overseeing that effort. In this role, ONDCP provides advice and governmentwide oversight of drug programs and coordinates the development of the National Drug Control Strategy (Strategy). By statute, the Director of ONDCP is to annually (1) develop a National Drug …
Date: May 2, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Grants.gov: Additional Action Needed to Address Persistent Governance and Funding Challenges (open access)

Grants.gov: Additional Action Needed to Address Persistent Governance and Funding Challenges

A letter report issued by the Government Accountability Office with an abstract that begins "In response to the Federal Financial Assistance Management Improvement Act of 1999, the Office of Management and Budget (OMB), among other things, deployed Grants.gov as the central grant identification and application portal for federal grant programs in 2003 and named the Department of Health and Human Services (HHS) its managing partner. As a result of funding and governance challenges-- such as untimely contributions, a lack of performance metrics, unclear lines of authority, and confusion over roles and responsibilities among Grants.gov's governance bodies-- that have adversely affected operations, GAO is required to examine (1) key factors HHS should consider when proposing a funding model for Grants.gov, and (2) how the Grants.gov governance bodies could address Grants.gov's previously identified governance challenges. To do this, GAO analyzed agency documents and interviewed officials at HHS, OMB, the Grants Executive Board (GEB), three case study agencies that manage similar E-Gov initiatives and three Grants.gov partner agencies."
Date: May 6, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Abusive Tax Avoidance Transactions: IRS Needs Better Data to Inform Decisions about Transactions (open access)

Abusive Tax Avoidance Transactions: IRS Needs Better Data to Inform Decisions about Transactions

A letter report issued by the Government Accountability Office with an abstract that begins "Abusive tax avoidance transactions (ATAT) range from frivolous tax schemes to highly technical and abusive tax shelters marketed to taxpayers by promoters selling tax advice. ATATs threaten the U.S. tax system's integrity if honest taxpayers believe that others do not pay their fair share of taxes. GAO was asked to (1) describe what is known about trends in ATAT usage; (2) describe results of IRS's ATAT enforcement efforts; and (3) evaluate IRS's implementation of the ATAT provisions in the American Jobs Creation Act of 2004. Using criteria from the act, GAO analyzed statistics and other documents on trends and results and interviewed IRS and other tax experts."
Date: May 12, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Safe Drinking Water Act: EPA Should Improve Implementation of Requirements on Whether to Regulate Additional Contaminants (open access)

Safe Drinking Water Act: EPA Should Improve Implementation of Requirements on Whether to Regulate Additional Contaminants

A letter report issued by the Government Accountability Office with an abstract that begins "Under 1996 amendments to the Safe Drinking Water Act, every 5 years the Environmental Protection Agency (EPA) is to determine for at least five contaminants, such as chemicals, whether regulation is warranted, considering those that present the greatest public health concern. Since 1996, EPA had not recommended any new contaminants for regulation until February 2011, when it reversed its controversial 2008 preliminary decision to not regulate perchlorate, an ingredient in rocket fuel and other products. GAO was asked to (1) evaluate the extent to which EPA's implementation of the 1996 amendments has helped assure the public of safe drinking water and (2) review the process and scientific analyses used to develop the 2008 preliminary regulatory determination on perchlorate. GAO analyzed relevant statutory provisions and regulatory determination documents and interviewed EPA officials."
Date: May 27, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Employment and Training Programs: Providing Information on Colocating Services and Consolidating Administrative Structures (open access)

Employment and Training Programs: Providing Information on Colocating Services and Consolidating Administrative Structures

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the findings from our recent work on federal employment and training programs and our prior work on the Workforce Investment Act of 1998 (WIA). GAO has recently identified 47 federally-funded employment and training programs for fiscal year 2009, defining them as programs that are specifically designed to enhance the job skills of individuals in order to increase their employability, identify job opportunities, and/or help job seekers obtain employment. These programs, which are administered by nine separate federal agencies--including the Departments of Labor, Education, and Health and Human Services (HHS)--spent about $18 billion dollars in fiscal year 2009 to provide services such as job search assistance and job counseling to program participants. Seven programs accounted for about three-fourths of this spending, and two--Wagner- Peyser funded Employment Service (ES) and WIA Adult--together reported serving over 18 million individuals, or about 77 percent of the total number of participants served across all programs. Forty-four of the 47 programs we identified, including those with broader missions such as multipurpose block grants, overlap with at least one other program in that they provide at least one similar service to a …
Date: May 11, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Opportunities to Reduce Potential Duplication in Government Programs, Save Tax Dollars, and Enhance Revenue (open access)

Opportunities to Reduce Potential Duplication in Government Programs, Save Tax Dollars, and Enhance Revenue

Testimony issued by the Government Accountability Office with an abstract that begins ""
Date: May 25, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Public Radio and the Role of Federal Funding (open access)

Public Radio and the Role of Federal Funding

Correspondence issued by the Government Accountability Office with an abstract that begins "This report documents information that we presented to Congress on March 31, 2011, in response to a congressional request that we examine the extent to which federal funding is used to support public radio. The Corporation for Public Broadcasting (CPB) was established pursuant to the Public Broadcasting Act of 1967 and receives federal payments through the annual appropriations process. CPB distributes the federal payments it receives in accordance with a statutory formula. Under this formula, the majority of each annual federal payment must be distributed to public broadcasting television and radio stations and program producers, such as National Public Radio (NPR), typically in the form of grants. This report addresses the following questions: (1) What are the missions of CPB, NPR, and local public radio stations? (2) What are the processes through which CPB receives federal payments and disburses them to grantees? and (3) What are NPR's sources of revenue, both federal and nonfederal?."
Date: May 19, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Climate Change: Improvements Needed to Clarify National Priorities and Better Align Them with Federal Funding Decisions (open access)

Climate Change: Improvements Needed to Clarify National Priorities and Better Align Them with Federal Funding Decisions

A letter report issued by the Government Accountability Office with an abstract that begins "Climate change poses risks to many environmental and economic systems, including agriculture, infrastructure, and ecosystems. Federal law has periodically required the Office of Management and Budget (OMB) to report on federal climate change funding. GAO was asked to examine (1) federal funding for climate change activities and how these activities are organized; (2) the extent to which methods for defining and reporting climate change funding are interpreted consistently across the federal government; (3) federal climate change strategic priorities, and the extent to which funding is aligned with these priorities; and (4) what options, if any, are available to better align federal climate change funding with strategic priorities. GAO analyzed OMB funding reports and responses to a Web-based questionnaire sent to federal officials, reviewed available literature, and interviewed stakeholders."
Date: May 20, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Commercial Launch Vehicles: NASA Taking Measures to Manage Delays and Risks (open access)

Commercial Launch Vehicles: NASA Taking Measures to Manage Delays and Risks

Testimony issued by the Government Accountability Office with an abstract that begins "Since the National Aeronautics and Space Administration (NASA) created the strategy for the Commercial Orbital Transportation Services (COTS) project in 2005, the space landscape has changed significantly--the Space Shuttle program is retiring and the Ares I will not be available--increasing the importance of the timely development of COTS vehicles. The lack of alternatives for supplying the International Space Station and launching science missions have all contributed to an increased need for the COTS vehicles. The two COTS project partners, Orbital and SpaceX, have made progress in the development of their respective vehicles; however, both providers are behind schedule. As a result, the project recently received an additional $300 million to augment development efforts with risk reduction milestones. This testimony focuses on: (1) COTS development activities, including the recent funding increase; (2) the extent to which any COTS demonstration delays have affected commercial resupply services (CRS) missions and NASA's plans for meeting the space station's cargo resupply needs; and (3) lessons learned from NASA's acquisition approach for COTS. To prepare this statement, GAO used its prior relevant work and conducted additional audit work, such as analyzing each partner's agreement …
Date: May 26, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
United States Postal Service: Strategy Needed to Address Aging Delivery Fleet (open access)

United States Postal Service: Strategy Needed to Address Aging Delivery Fleet

Testimony issued by the Government Accountability Office with an abstract that begins "The United States Postal Service (USPS) is in financial crisis. It also has the world's largest civilian fleet, with many of its delivery vehicles reaching the end of their expected 24- year operational lives. USPS is subject to certain legislative requirements governing the federal fleet, including a requirement that 75 percent of USPS's vehicle acquisitions be capable of operating on an alternative fuel other than gasoline. This testimony addresses (1) USPS's financial condition; (2) USPS's delivery fleet profile, including how USPS has responded to alternative fuel vehicle requirements and its experiences with these vehicles; (3) trade-offs of USPS's approach for addressing its delivery fleet needs; and (4) options to fund a major acquisition of delivery vehicles. This testimony is primarily based on GAO-11-386, which is being released today. For that report, GAO analyzed USPS data, visited USPS facilities, and interviewed USPS and other officials. GAO recommended in that report that USPS should develop a strategy for addressing its delivery fleet needs that considers the effects of likely operational changes, legislative fleet requirements, and other factors. USPS agreed with the recommendation. For this testimony, GAO also drew upon past …
Date: May 17, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Defense Acquisition: DOD Should Clarify Requirements for Assessing and Documenting Technical-Data Needs (open access)

Defense Acquisition: DOD Should Clarify Requirements for Assessing and Documenting Technical-Data Needs

A letter report issued by the Government Accountability Office with an abstract that begins "Some of the Department of Defense's (DOD) weapon systems remain in the inventory for decades. Therefore, decisions that program officials make during the acquisition process to acquire or not acquire rights to technical data, which may cost $1 billion, can have far-reaching implications for DOD's ability to sustain and competitively procure parts and services for those systems. DOD needs access to technical data to control costs, maintain flexibility in acquisition and sustainment, and maintain and operate systems. In response to a congressional request, GAO reviewed the extent to which: (1) DOD has updated its acquisition and procurement policies to reflect a 2007 law and 2006 GAO recommendations; (2) selected acquisition programs adhered to requirements to document technical-data needs; and (3) DOD took actions to improve technical-data decisions by program managers. GAO interviewed DOD officials, reviewed acquisition strategies and acquisition plans from 12 programs, and compared those documents to relevant DOD policies."
Date: May 11, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
School Meal Programs: More Systematic Development of Specifications Could Improve the Safety of Foods Purchased through USDA's Commodity Program (open access)

School Meal Programs: More Systematic Development of Specifications Could Improve the Safety of Foods Purchased through USDA's Commodity Program

A letter report issued by the Government Accountability Office with an abstract that begins "Through its commodity program, the U.S. Department of Agriculture (USDA) provides commodity foods at no cost to schools taking part in the national school meals programs. Commodities include raw ground beef, cheese, poultry, and fresh produce. Like federal food safety agencies, the commodity program has taken steps designed to reduce microbial contamination that can result in severe illness. GAO was asked to review (1) the extent to which the program's purchasing specifications related to microbial contamination differ from federal regulations, (2) the extent to which specifications for raw ground beef differ from those imposed by some other large purchasers, and (3) examples of schools' practices to help ensure that food is not contaminated. GAO compared the program's purchasing specifications to federal regulations for food sold commercially, gathered information from seven large purchasers of ground beef, and interviewed officials in 18 school districts in five states, selected in part because of their purchasing practices."
Date: May 3, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Private Pensions: Little Information Available on Qualified Supplemental Executive Retirement Plans (open access)

Private Pensions: Little Information Available on Qualified Supplemental Executive Retirement Plans

Correspondence issued by the Government Accountability Office with an abstract that begins "To raise private savings for workers' retirement, federal law provides tax incentives for contributions to pension plans. Company sponsors of private defined benefit (DB) pension plans can claim a tax deduction for their contribution amount to a tax-qualified pension plan, and employees' taxes on contributions and investment earnings are deferred until they retire and start receiving benefit payments. To achieve and maintain tax-qualified status, DB plans must comply with multiple federal requirements that are designed to ensure that executives and other highly compensated employees (HCE) do not receive excessively high benefits, both in an absolute sense and relative to nonhighly compensated employees (NHCE). These include limits on total benefit levels, limits on the amount of compensation that can be included in determining benefit levels, and limits on disparities in benefits between HCEs and NHCEs. The goal of the nondiscrimination requirements is to encourage expanded coverage and greater distribution of benefits between the highly paid and workers at lower earnings levels. To demonstrate compliance, plan sponsors may use an IRS preapproved plan or develop a customized plan, which must pass general nondiscrimination tests. These tests generally require a plan …
Date: May 12, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
International Food Assistance: Better Nutrition and Quality Control Can Further Improve U.S. Food Aid (open access)

International Food Assistance: Better Nutrition and Quality Control Can Further Improve U.S. Food Aid

A letter report issued by the Government Accountability Office with an abstract that begins "For more than 50 years, the United States--which accounts for about half of global food aid supplies--has played an important role in alleviating malnutrition and hunger, especially during emergencies. In fiscal year 2010, the United States spent about $1.5 billion on emergency food aid that reached about 46.5 million beneficiaries. To preserve the nutritional value of food aid, quality controls are in place throughout the supply chain. GAO was asked to assess U.S. efforts to (1) meet the nutritional needs of intended recipients and (2) maintain the quality of commodities throughout the food aid supply chain. GAO analyzed program data, interviewed agency officials and their implementing partners, and conducted fieldwork in the United States and four countries in Africa.."
Date: May 12, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library