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Defense: FY2014 Authorization and Appropriations (open access)

Defense: FY2014 Authorization and Appropriations

This report discusses the Department of Defense (DOD) budget plan, both the version of the FY2014 National Defense Authorization Act passed by the House (H.R. 1960) and the version reported by the Senate Armed Services Committee (S. 1197.
Date: January 8, 2014
Creator: Towell, Pat & Belasco, Amy
Object Type: Report
System: The UNT Digital Library
Threats to U.S. National Security Interests in Space: Orbital Debris Mitigation and Removal (open access)

Threats to U.S. National Security Interests in Space: Orbital Debris Mitigation and Removal

This report discusses the National Security Space Strategy. After decades of activities in space, Earth's orbit is littered with man-made objects that no longer serve a useful purpose that potentially threaten U.S. national security interests in space, both governmental (military, intelligence, and civil) and commercial. Congress has broadly supported the full-range of these national security interests and has a vested concern in ensuring a strong and continued U.S. presence in space.
Date: January 8, 2014
Creator: Hildreth, Steven A. & Arnold, Allison
Object Type: Report
System: The UNT Digital Library
Tax Deductions for Individuals: A Summary (open access)

Tax Deductions for Individuals: A Summary

This report first describes what tax deductions are, how they vary in their effects on reducing taxable income, and how they differ from other provisions (e.g., exclusions or credits). Next, it discusses the rationale for deductions as part of the tax code. The final section of this report includes tables that summarize each individual tax deduction, under current law. Many of these deductions are part of the permanent income tax code.
Date: January 8, 2014
Creator: Lowry, Sean
Object Type: Report
System: The UNT Digital Library
Tobacco Products: FDA Spending and New Product Review Time Frames (open access)

Tobacco Products: FDA Spending and New Product Review Time Frames

Testimony issued by the Government Accountability Office with an abstract that begins "The Food and Drug Administration (FDA) spent (obligated) less than half of the $1.1 billion in tobacco user fees it collected from manufacturers and others from fiscal year 2009 through the end of fiscal year 2012; however, FDA's spending increased substantially in fiscal year 2013. Through December 31, 2013, FDA spent nearly 81 percent of the approximately $1.75 billion in fees collected by that time. According to officials in FDA's Center for Tobacco Products (CTP), the center established by the Family Smoking Prevention and Tobacco Control Act (Tobacco Control Act) to implement the act's provisions, the time it took to award contracts contributed to the center spending less than it had planned to spend. In fiscal year 2013, FDA was able to carry out a number of activities that were originally planned for fiscal years 2011 and 2012, such as efforts to educate youth on the dangers of tobacco use. About 79 percent ($1.12 billion) of user fees spent as of December 31, 2013, was spent by three CTP offices: Office of Health Communication and Education, Office of Science, and Office of Compliance and Enforcement."
Date: April 8, 2014
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Government Efficiency and Effectiveness: Opportunities to Reduce Fragmentation, Overlap, and Duplication and Achieve Other Financial Benefits (open access)

Government Efficiency and Effectiveness: Opportunities to Reduce Fragmentation, Overlap, and Duplication and Achieve Other Financial Benefits

Testimony issued by the Government Accountability Office with an abstract that begins "GAO's 2014 annual report identifies 64 new actions that executive branch agencies and Congress could take to improve the efficiency and effectiveness of 26 areas of government. GAO identifies 11 new areas in which there is evidence of fragmentation, overlap, or duplication. For example, under current law, individuals are allowed to receive concurrent payments from the Disability Insurance and Unemployment programs. Eliminating the overlap in these payments could save the government about $1.2 billion over the next 10 years. GAO also identifies 15 new areas where opportunities exist either to reduce the cost of government operations or enhance revenue collections. For example, Congress could rescind all or part of the remaining $4.2 billion in credit subsidies for the Advanced Technology Vehicles Manufacturing Loan program unless the Department of Energy demonstrates sufficient demand for this funding."
Date: April 8, 2014
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Paid Tax Return Preparers: In a Limited Study, Preparers Made Significant Errors (open access)

Paid Tax Return Preparers: In a Limited Study, Preparers Made Significant Errors

Testimony issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) authority to regulate the practice of representatives before IRS is limited to certain preparers, such as attorneys and certified public accountants. Unenrolled preparers—those generally not subject to IRS regulation—accounted for 55 percent of all preparers as of March 2014. In 2010, IRS initiated steps to regulate unenrolled preparers through testing and education requirements; however, the courts ruled that IRS lacked the authority."
Date: April 8, 2014
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
2014 Annual Report: Additional Opportunities to Reduce Fragmentation, Overlap, and Duplication and Achieve Other Financial Benefits (open access)

2014 Annual Report: Additional Opportunities to Reduce Fragmentation, Overlap, and Duplication and Achieve Other Financial Benefits

A letter report issued by the Government Accountability Office with an abstract that begins ".fancybox-wrap{width:760px !important;} .fancybox-inner{width:740px !important;} .fancybox-skin{padding-left:0;} html,body{overflow-x:hidden !important;}"
Date: April 8, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Military Capabilities: Navy Should Reevaluate Its Plan to Decommission the USS <em>Port Royal</em> (open access)

Military Capabilities: Navy Should Reevaluate Its Plan to Decommission the USS <em>Port Royal</em>

A letter report issued by the Government Accountability Office with an abstract that begins "The Navy's 2013 report to Congress on the Port Royal 's material condition partially addressed congressional reporting requirements but has likely overstated modernization costs should the ship be retained in service. While the Navy acknowledges that it did not obtain an independent structural assessment as required by one of the mandates, the Navy found the condition of the ship to be comparable to other cruisers when its own technical experts assessed the ship. For example, in addressing the congressional requirements, the Navy assessed the Port Royal 's structure and found the condition of the superstructure and interior hull to be typical of other cruisers in the class, indicating its suitability for continued use. The mandate also required that the Navy's assessments be reviewed by experts. GAO found that the Navy's assessment was reviewed by the Naval Sea Systems Command Engineering Directorate, the Navy's technical authority, and by independent boards of subject-matter experts from the Department of Defense and industry—the Board of Inspection and Survey and the American Bureau of Shipping, respectively. All three reviewers generally concurred with the assessment. Finally, the Navy's report to Congress included …
Date: April 8, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Government Support for Bank Holding Companies: Statutory Changes to Limit Future Support Are Not Yet Fully Implemented (open access)

Government Support for Bank Holding Companies: Statutory Changes to Limit Future Support Are Not Yet Fully Implemented

Testimony issued by the Government Accountability Office with an abstract that begins "GAO found that from 2007 through 2009, the federal government's actions to stabilize the financial system provided significant funding support and other benefits to bank holding companies and their subsidiaries. The Board of Governors of the Federal Reserve System (Federal Reserve Board), the Department of the Treasury (Treasury), and FDIC introduced new programs with broad-based eligibility that provided funding support to eligible institutions, which included entities that were part of a bank holding company and others. Programs that provided the most significant support directly to bank holding companies or their subsidiaries included Treasury's capital investment programs, the Federal Reserve System's lending programs, and FDIC's guarantee programs. Some large institutions benefited from special assistance specific to their institution."
Date: January 8, 2014
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Aviation Safety: FAA Should Improve Usability of its Online Application System and Clarity of the Pilot's Medical Form (open access)

Aviation Safety: FAA Should Improve Usability of its Online Application System and Clarity of the Pilot's Medical Form

A letter report issued by the Government Accountability Office with an abstract that begins "Aerospace medical experts GAO interviewed generally agreed that the Federal Aviation Administration's (FAA) medical standards are appropriate and supported FAA's recent data-driven efforts to improve its pilot medical-certification process. Each year, about 400,000 candidates apply for a pilot's medical certificate and complete a medical exam to determine whether they meet FAA's medical standards. From 2008 through 2012, on average, about 90 percent of applicants have been medically certified by an FAA-designated aviation medical examiner (AME) at the time of their medical exam or by a Regional Flight Surgeon. Of the remaining applicants, about 8.5 percent have received a special issuance medical certificate (special issuance) after providing additional medical information to FAA. Approximately 1.2 percent were not medically certified to fly. According to an industry association, the special issuance process adds time and costs to the application process, in part, because applicants might not understand what additional medical information they need to provide to FAA. Officials from FAA's medical certification division have said that technological problems with the aging computer systems that support the medical certification process have contributed to delays in the special issuance process. FAA's …
Date: April 8, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
James Webb Space Telescope: Project Meeting Commitments but Current Technical, Cost, and Schedule Challenges Could Affect Continued Progress (open access)

James Webb Space Telescope: Project Meeting Commitments but Current Technical, Cost, and Schedule Challenges Could Affect Continued Progress

A letter report issued by the Government Accountability Office with an abstract that begins "The James Webb Space Telescope (JWST) project is generally executing to its September 2011 revised cost and schedule baseline; however, several challenges remain that could affect continued progress. The National Aeronautics and Space Administration (NASA) has requested funding that is in line with the rebaseline and the project is maintaining 14 months of schedule reserve prior to its launch date. Performance data from the prime contractor indicate that generally work is being accomplished on schedule and at the cost expected; however, monthly performance declined in fiscal year 2013. Project officials have maintained and enhanced project oversight by, for example, continuing quarterly NASA and contractor management meetings and instituting a tool to update cost estimates for internal efforts. Program officials, however, are not planning to perform an updated integrated cost/schedule risk analysis, as GAO recommended in 2012, stating that the project performs monthly integrated risk analyses they believe are adequate. Updating the more comprehensive analysis with a more refined schedule and current risks, however, would provide management and stakeholders with better information to gauge progress."
Date: January 8, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information Security: IRS Needs to Address Control Weaknesses That Place Financial and Taxpayer Data at Risk (open access)

Information Security: IRS Needs to Address Control Weaknesses That Place Financial and Taxpayer Data at Risk

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) continued to make progress in addressing information security control weaknesses and improving its internal control over financial reporting; however, weaknesses remain that could affect the confidentiality, integrity, and availability of financial and sensitive taxpayer data. During fiscal year 2013, IRS management devoted attention and resources to addressing information security controls, and resolved a number of the information security control deficiencies that were previously reported by GAO. However, significant risks remained. Specifically, the agency had not always (1) installed appropriate patches on all databases and servers to protect against known vulnerabilities, (2) sufficiently monitored database and mainframe controls, or (3) appropriately restricted access to its mainframe environment. In addition, IRS had allowed individuals to make changes to mainframe data processing without requiring them to follow established change control procedures to ensure changes were authorized, and did not configure all applications to use strong encryption for authentication, increasing the potential for unauthorized access."
Date: April 8, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Analysis of Renewable Identification Numbers (RINs) in the Renewable Fuel Standard (RFS) (open access)

Analysis of Renewable Identification Numbers (RINs) in the Renewable Fuel Standard (RFS)

This report outlines the Renewable Fuel Standard (RFS) and the current Renewable Identification Numbers (RIN) system, discusses the current market for various RINs, and outlines policy considerations to address RIN fraud going forward.
Date: April 8, 2014
Creator: Yacobucci, Brent D.
Object Type: Report
System: The UNT Digital Library
Status of a Member of the House Who Has Been Indicted for or Convicted of a Felony (open access)

Status of a Member of the House Who Has Been Indicted for or Convicted of a Felony

This report summarizes the potential consequences, with respect to congressional status, that may result when a sitting Member of the House of Representatives is indicted for or is convicted of a felony.
Date: May 8, 2014
Creator: Maskell, Jack
Object Type: Report
System: The UNT Digital Library
Congress's Contempt Power and the Enforcement of Congressional Subpoenas: Law, History, Practice, and Procedure (open access)

Congress's Contempt Power and the Enforcement of Congressional Subpoenas: Law, History, Practice, and Procedure

This report examines the source of the contempt power, reviews the historical development of the early case law, outlines the statutory and common law basis for Congress's contempt power, and analyzes the procedures associated with inherent contempt, criminal contempt, and the civil enforcement of subpoenas. It also includes a detailed discussion of two recent information access disputes that led to the approval of contempt citations in the House against then-White House Chief of Staff Joshua Bolten and former White House Counsel Harriet Miers, as well as Attorney General Eric Holder. Finally, the report discusses both non-constitutional and constitutionally-based limitations on the contempt power.
Date: May 8, 2014
Creator: Garvey, Todd & Dolan, Alissa M.
Object Type: Report
System: The UNT Digital Library
Unauthorized Aliens in the United States: Policy Discussion (open access)

Unauthorized Aliens in the United States: Policy Discussion

This report discusses the unauthorized immigrant (illegal alien) population in the United States, which is a key and controversial immigration issue.
Date: May 8, 2014
Creator: Bruno, Andorra
Object Type: Report
System: The UNT Digital Library
Millennium Challenge Corporation (open access)

Millennium Challenge Corporation

This report discusses the Millennium Challenge Corporation (MCC), which provides economic assistance through a competitive selection process to developing nations that are pursuing political and economic reforms in three areas: ruling justly, investing in people, and fostering economic freedom. It also discusses several concerns related to MCC implementation, including the level of funding to support MCC programs.
Date: April 8, 2014
Creator: Tarnoff, Curt
Object Type: Report
System: The UNT Digital Library
U.S. Special Operations Forces (SOF): Background and Issues for Congress (open access)

U.S. Special Operations Forces (SOF): Background and Issues for Congress

This report covers Special Operations Forces (SOF) budgets for FY2014 and expected uses of the bugeted money. SOF actions play a significant role in U.S. military operations, and the Administration has given U.S. SOF greater responsibility for planning and conducting worldwide counterterrorism operations.
Date: May 8, 2014
Creator: Feickert, Andrew
Object Type: Report
System: The UNT Digital Library
Navy DDG-51 and DDG-1000 Destroyer Programs: Background and Issues for Congress (open access)

Navy DDG-51 and DDG-1000 Destroyer Programs: Background and Issues for Congress

This report presents background information and potential oversight issues for Congress on the Navy's Arleigh Burke (DDG-51) and Zumwalt (DDG-1000) class destroyer programs. Congress decisions concerning these programs could substantially affect Navy capabilities, funding requirements, and the U.S. shipbuilding industrial base.
Date: April 8, 2014
Creator: O'Rourke, Ronald
Object Type: Report
System: The UNT Digital Library
Navy Aegis Ballistic Missile Defense (BMD) Program: Background and Issues for Congress (open access)

Navy Aegis Ballistic Missile Defense (BMD) Program: Background and Issues for Congress

This report provides background information and issues for Congress on the Aegis ballistic missile defense (BMD) program, which is carried out by the Missile Defense Agency (MDA) and the Navy, and gives Navy Aegis cruisers and destroyers a capability for conducting BMD operations.
Date: April 8, 2014
Creator: O'Rourke, Ronald
Object Type: Report
System: The UNT Digital Library
Provisions in the Bipartisan Budget Act of 2013 as an Alternative to a Traditional Budget Resolution (open access)

Provisions in the Bipartisan Budget Act of 2013 as an Alternative to a Traditional Budget Resolution

This report provides an explanation of such provisions, highlights how those provisions compare with a traditional budget resolution, and places them within the context of the budget process for FY2014 and FY2015.
Date: May 8, 2014
Creator: Lynch, Megan S.
Object Type: Report
System: The UNT Digital Library
Hatch Act: Candidacy for Office by Federal Employees in the Executive Branch (open access)

Hatch Act: Candidacy for Office by Federal Employees in the Executive Branch

This report provides information on the permissibility, under federal law, of a federal employee in an agency or department of the executive branch of government being a candidate for elective office.
Date: June 8, 2014
Creator: Maskell, Jack
Object Type: Report
System: The UNT Digital Library
EPA Regulations: Too Much, Too Little, or On Track? (open access)

EPA Regulations: Too Much, Too Little, or On Track?

This report provides background information on EPA regulatory activity during the Obama Administration to help address these issues. It examines major or controversial regulatory actions taken by or under development at the Environmental Protection Agency since January 2009. The report includes tables that show which rules remain under development, and an appendix that describes major or controversial rules that are now final.
Date: July 8, 2014
Creator: McCarthy, James E. & Copeland, Claudia
Object Type: Report
System: The UNT Digital Library
U.S.-Mexican Security Cooperation: The Mérida Initiative and Beyond (open access)

U.S.-Mexican Security Cooperation: The Mérida Initiative and Beyond

This report provides a framework for examining the current status and future prospects for U.S.- Mexican security cooperation. It begins with a brief discussion of the threat that drug trafficking and related crime and violence pose to both nations, followed by an analysis of the evolution of the Mérida Initiative. The report then provides an overview of the Peña Nieto government's security strategy and how it is affecting the Mérida Initiative. The report then examines key aspects of the current U.S.-Mexican security strategy and concludes by raising policy issues that may affect bilateral efforts.
Date: April 8, 2014
Creator: Ribando Seelke, Clare & Finklea, Kristin M.
Object Type: Report
System: The UNT Digital Library