A letter report issued by the Government Accountability Office with an abstract that begins "The current rollover process favors distributions to individual retirement accounts (IRA). Waiting periods to roll into a new employer plan, complex verification procedures to ensure savings are tax-qualified, wide divergences in plans' paperwork, and inefficient practices for processing rollovers make IRA rollovers an easier and faster choice, especially given that IRA providers often offer assistance to plan participants when they roll their savings into an IRA. The Department of Labor (Labor) and the Internal Revenue Service (IRS) provide oversight and guidance for this process generally and can take steps to make plan-to-plan rollovers more efficient, such as reducing the waiting period to roll over into a 401(k) plan and improving the asset verification process. Such actions could help make staying in the 401(k) plan environment a more viable option, allowing participants to make distribution decisions based on their financial circumstances rather than on convenience."

This report provides background information regarding the threats and consequences of cybersecurity. The federal legislative framework for cybersecurity is complex, with more than 50 statutes addressing various aspects of it either directly or indirectly.

A letter report issued by the Government Accountability Office with an abstract that begins "The Office of Federal Procurement Policy (OFPP) sets standards and policies for the federal acquisition workforce, and has established certification requirements, including minimal training, for the three main acquisition roles--contracting staff, Contracting Officer's Representatives, and Program/Project Managers--to promote the development of government-wide core acquisition competencies and facilitate mobility across agencies. DOD follows separate certification standards. The Federal Acquisition Institute (FAI), which is responsible for fostering and promoting the training and development of the acquisition workforce, works closely with OFPP and has initiatives underway to improve the collection and management of training information, including cost data and course evaluations; streamline communication of acquisition training guidance; and coordinate efforts to leverage acquisition workforce training resources throughout the government."

This report discusses judicial remedies available for delayed agency actions that are somewhat limited. Generally, a court is restricted to ordering an agency to act by a specific deadline. The following sections outline the timing requirements imposed by the Administrative Procedure Act (APA), discuss the available judicial remedies when actions are found to be unreasonably delayed, and provide an examination of cases where courts have been asked to compel agency action. Finally, the report concludes with a discussion of legislative tools that Congress can use to try to set agency priorities.

This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai to address corruption within the Afghan government.

A letter report issued by the Government Accountability Office with an abstract that begins "GAO's analysis of the Agricultural Quarantine Inspection (AQI) fee and cost data revealed a more than $325 million gap between fee revenues and total program costs in fiscal year 2011, or 38 percent of AQI program costs. The program, which is co-administered by the Department of Agriculture (USDA) Animal and Plant Health Inspection Service (APHIS) and Department of Homeland Security (DHS) Customs and Border Patrol (CBP), has a gap for several reasons: 1) APHIS's authority does not permit it to charge all persons seeking entry to the United States (e.g., pedestrians) and does not permit it to charge the costs of those inspections to others; 2) APHIS has chosen not to charge some classes of passengers, citing administrative fee collection difficulties; 3) CBP does not charge a portion of all primary inspections to agriculture functions, as required by CBP guidance; 4) APHIS does not consider all imputed costs (that is, costs incurred by other agencies on behalf of the AQI program) when setting fees; and 5) the allowable rates for overtime services are misaligned with the personnel costs of performing those services. APHIS is considering fees …

This report is intended to provide an overview of the fundamentals of the Senate amendment process. It summarizes many of the rules, precedents, and practices of the Senate affecting the consideration of amendments to measures on the floor.

This report analyzes the provisions of the Sandy Recovery Improvement Act of 2013. In general, these provisions amend the Stafford Act with a stated goal of improving the efficiency and quality of disaster assistance provided by the Federal Emergency Management Agency (FEMA).

This report provides background information on the boycott and U.S. efforts to end its enforcement.

Report on the excavations at the Santa Maria creek site in Caldwell County, Texas during 2006 and 2007. The report includes a discussion of research methods, analysis of the findings, and history of the area.

This report summarizes congressional authorization and appropriations processes for the U.S. Army Corps of Engineers. It also discusses agency activities under general authorities.

This report discusses the new defense strategy, which was unveiled by senior Department of Defense (DOD) leadership based on a review of potential future security challenges, current defense strategy, and budgetary constraints. This strategy will rebalance the Army's global posture and presence, emphasizing where potential problems are likely to arise, such as the Asia-Pacific region and the Middle East.

This report describes four species of non-indigenous Asian carp migrating to the United States, their potential impact, federal responses, and litigation.

This report discusses the firefighting activities that are traditionally the responsibility of states and local communities. The report also talks about the funding for firefighters, which is provided mostly by state and local governments. However, during the 106th Congress, many in the fire community asserted that local fire departments require and deserve greater support from the federal government.

Report of the Texas State Auditor's Office related to the total amount of school district bonds guaranteed by the Permanent School Fund's (Fund) Bond Guarantee Program (Program), whether these were within the limits established by Texas Education Code and the Internal Revenue Service (IRS), and recent changes made to the Program's rules and statutes.

Report of the Texas State Auditor's Office related to determining whether selected state agencies or higher education institutions complied with statutory requirements and rules established by the Comptroller to implement historically underutilized business (HUB) program requirements and report complete and accurate data to the Comptroller.

Study examining the comparative efficiency of different types of high-performance steel fibers used in bridge decks.

This report discusses current Office of Management and Budget (OMB) estimates of foreign affairs accounts sequestration amounts.

This report looks at the history and current status of sequestration at it relates to Congress, including how it is enacted and special rules that can apply.

A letter report issued by the Government Accountability Office with an abstract that begins "The California High-Speed Rail Authority (Authority) met some, but not all of the best practices in GAO's Cost Estimating and Assessment Guide (Cost Guide) for producing cost estimates that are accurate, comprehensive, well documented, and credible. By not following all best practices, there is increased risk of such things as cost overruns, missed deadlines, and unmet performance targets. The Authority substantially met the criteria for the accurate characteristic by, for example, the cost estimate's reflecting the current scope of the project. However, the Authority partially met the criteria for the other three characteristics since the operating costs were not sufficiently detailed (comprehensive), the development of some cost elements were not sufficiently explained (well documented), and because no systematic assessment of risk was performed (credible). The Federal Railroad Administration (FRA) issued limited guidance for preparing cost estimates, and this guidance did not reflect best practices in the Cost Guide. The Authority plans to improve its cost estimates."

This report discusses the basic methodology of life-cycle assessments and compares several of the publicly available studies of greenhouse gas (GHG) emissions data for Canadian oil sands crudes against each other and against those of other global reference crudes. As congressional concern over the environmental impacts of Canadian oil sands production may encompass both a broad understanding of the resource as well as a specific assessment of the proposed Keystone XL pipeline, the report surveys both the general scientific literature as well as the individual findings in the State Department's 2011 Final Environmental Impact Statement (EIS) and 2013 Draft Supplementary EIS for the Keystone XL Project.

The 113th Congress; S.Res. 16 made two changes to the standing rules of the Senate. This report explains the provisions of each new standing order and rule.

This report focuses on the potential implications of China's naval modernization for future required U.S. Navy capabilities. The report discusses the question of how the United States should respond to China's military modernization effort, including its naval modernization effort, has emerged as a key issue in U.S. defense planning.

This report discusses EPA's regulatory actions on greenhouse gas (GHG) emissions that have been one focus of congressional interest. It also points out Emissions from power plants and EPA's Greenhouse Gas Regulations.