A letter report issued by the Government Accountability Office with an abstract that begins "The Army could not readily identify the population of Army military payroll accounts given its existing procedures and systems. The Army and DFAS-IN did not have an effective, repeatable process for identifying the population of active duty payroll records. For example, it took 3 months and repeated attempts before DFAS-IN could provide a population of service members who received active duty Army military pay in fiscal year 2010. Further, because the Army does not have an integrated military personnel and payroll system, it was necessary to compare the payroll file to active Army personnel records. However, the Defense Manpower Data Center (DMDC), DOD’s central repository for information on DOD-affiliated personnel, did not have an effective process for comparing military pay account files with military personnel files to identify a valid population of military payroll transactions. It took DMDC over 2 months and labor-intensive research to compare and reconcile the total number of fiscal year 2010 active duty payroll accounts to its database of personnel files. DOD’s Financial Improvement and Audit Readiness (FIAR) Guidance states that identifying the population of transactions is a key task essential to …

A letter report issued by the Government Accountability Office with an abstract that begins "FMCSA does not determine the total number of chameleon carriers within the motor carrier industry. Such a determination would require FMCSA to investigate each of the tens of thousands of new applicants that register annually and then complete a legal process for some of these suspected chameleon carriers, an effort for which FMCSA does not have sufficient resources. Rather, FMCSA’s attempt to identify chameleon carriers among new applicants, referred to as the vetting program, is limited to bus companies (passenger carriers) and movers (household goods carriers). These two relatively small groups, representing only 2 percent of all new applicants in 2010, were selected because they present consumer protection and relatively high safety risks. Through the vetting program, FMCSA conducts electronic matching of applicant registration data against data on existing carriers and investigates each application from these two small groups, but does not determine whether all other new applicants, including freight carriers, may be attempting to assume a new identity. Federal internal control standards direct agencies to assess the risks they face to determine the most effective allocation of federal resources, including how best to distribute resources …

A letter report issued by the Government Accountability Office with an abstract that begins "In overseeing DC plans and service providers, regulatory agencies in the countries GAO reviewed use risk-based approaches to target practices deemed most likely to harm participants and to develop preventative measures. While the role of service providers varies, DC plans and service providers in the 4 countries GAO reviewed are overseen by multiple agencies—primarily a pensions regulator and a securities regulator. In each of these countries, the pensions regulator is the agency that regularly collects data on service provider fees, as well as other plan features, which are used to inform their oversight activities. In particular, in several of these countries, the pensions regulator uses these data as part of a risk-based approach to identify service provider practices that may harm participants, instead of relying only on a compliance-based approach. For example, in Chile, pensions agency officials evaluate key features of the DC system, such as the service providers’ management of the individual accounts and the composition and role of the board of directors of the service provider. In both Chile and Australia, agency officials said using a risk-based approach enables the pensions regulator to take …

A letter report issued by the Government Accountability Office with an abstract that begins "While the safety risks of onshore gathering pipelines that are not regulated by PHMSA are generally considered to be lower than for other types of pipelines, PHMSA does not collect comprehensive data to identify the safety risks of unregulated gathering pipelines. In response to a GAO survey, state pipeline safety agencies cited construction quality, maintenance practices, unknown or uncertain locations, and limited or no information on pipeline integrity as among the highest risks for federally unregulated pipelines. Without data on these risk factors, pipeline safety officials are unable to assess and manage safety risks associated with these pipelines. Furthermore, changes in pipeline operational environments cited in response to GAO’s survey and by industry officials could also increase safety risks for federally unregulated gathering pipelines. Specifically, land-use changes are resulting in development encroaching on existing pipelines and the increased extraction of oil and natural gas from shale deposits is resulting in the development of new gathering pipelines, some of which are larger in diameter and operate at higher pressure than older pipelines. PHMSA is considering collecting data on federally unregulated gathering pipelines, but the agency’s plans are …

This report consists of the Americans with disabilities act (ADA): statutory language and recent issues.

Cloud data centers are projected to be the fastest growing segment of the server market through 2015, according to IDC. Increasingly people and businesses rely on the Cloud to deliver digital content quickly and efficiently. Recovery Act funding from the Department of Energy has helped SeaMicro's technologies enhance the total cost of operation, performance and energy efficiency in large data center and Cloud environments. SeaMicro's innovative supercomputer fabric connects thousands of processor cores, memory, storage and input/output traffic. The company's fabric supports multiple processor instruction sets. Current systems featuring SeaMicro technology typically use one quarter the power and take one sixth the space of traditional servers with the same compute performance, yet deliver up to 12 times the bandwidth per core. Mozilla and eHarmony are two customers successfully using SeaMicro's technology. Numerous non-public customers have been successfully using the SeaMicro product in test and production facilities. As a result of the Recovery Act funding from the U.S. Department of Energy, more than 50 direct jobs were created at SeaMicro. To date, they primarily have been high-value, engineering jobs. Hardware, software and manufacturing engineering positions have been created, as well as sales and sales engineering. The positions have allowed SeaMicro to …

A premier applied-science laboratory, Lawrence Livermore National Laboratory (LLNL) has earned the reputation as a leader in providing science and technology solutions to the most pressing national and global security problems. The LDRD Program, established by Congress at all DOE national laboratories in 1991, is LLNL's most important single resource for fostering excellent science and technology for today's needs and tomorrow's challenges. The LDRD internally directed research and development funding at LLNL enables high-risk, potentially high-payoff projects at the forefront of science and technology. The LDRD Program at Livermore serves to: (1) Support the Laboratory's missions, strategic plan, and foundational science; (2) Maintain the Laboratory's science and technology vitality; (3) Promote recruiting and retention; (4) Pursue collaborations; (5) Generate intellectual property; and (6) Strengthen the U.S. economy. Myriad LDRD projects over the years have made important contributions to every facet of the Laboratory's mission and strategic plan, including its commitment to nuclear, global, and energy and environmental security, as well as cutting-edge science and technology and engineering in high-energy-density matter, high-performance computing and simulation, materials and chemistry at the extremes, information systems, measurements and experimental science, and energy manipulation. A summary of each project was submitted by the principal investigator. …

This report provides information about the Compensating State and Local Governments for the Tax-Exempt Status of Federal Lands .State and local governments provide a wide variety of services-education, social services etc.

This report examines the original intent and purpose of the Berry Amendment and legislative proposals to amend the application of domestic source restrictions, as well as potential options for Congress.

Congressional interest in a major reform of the individual income tax that would broaden the base and use the additional tax revenues to lower rates and/or reduce the deficit has increased. This report discusses ways in which the tax base can be broadened, tax expenditures, and impediments to broadening the base/eliminating or reducing expenditures.