Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. An issue meriting concern and close scrutiny that emerged during our fiscal year 2004 CFS audit was the growing number of Chief Financial Officers (CFO) Act agencies that restated certain of their financial statements for fiscal year 2003 to correct errors. Errors in financial statements can result from mathematical mistakes, mistakes in the application of accounting principles, or oversight or misuse of facts that existed at the time the financial statements were prepared. Frequent restatements to correct errors can undermine public trust and confidence in both the entity and all responsible parties. Further, when restatements do occur, it is important that financial statements clearly communicate, and readers of the restated financial statements understand, that the financial statements originally issued by management in the previous year and the opinion thereon should no longer be relied …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) Science and Technology (S&T) Directorate was established to focus on areas such as addressing countermeasures for biological threats. To do this, it hired experts from the national laboratories under the authority of the Intergovernmental Personnel Act (IPA). The Directorate is organized into portfolios, led by portfolio managers. Questions have been raised about potential conflicts of interest for these individuals, since a portion of the Directorate's research funds have gone to the national laboratories. GAO was asked to examine (1) the management controls established within the Directorate to help guard against conflicts of interest for IPA portfolio managers; and (2) the role of the IPA portfolio managers, particularly those from national laboratories, in determining where research and development projects were directed."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has three military exchanges--the Army and Air Force Exchange Service, the Navy Exchange, and the Marine Corps Exchange--that operate retail and other specialty stores. During fiscal years 2000 through 2004, the three exchanges provided more than $300 million annually, an average of 55 to 70 percent of their profits, in the form of a dividend to support the military services' morale, welfare, and recreation programs. DOD, through the Defense Commissary Agency (DeCA), also operates commissaries that sell groceries and authorized household products at the lowest practical price, charging patrons only for the cost of goods sold plus a 5 percent surcharge. The funds generated by the surcharge are used to construct new and modernize existing commissaries. The Ronald W. Reagan National Defense Authorization Act for Fiscal Year 2005 authorized the Secretary of Defense to conduct a pilot project involving the sale of film, one-time use cameras, and telephone cards in not less than 10 commissary stores for a period selected by the Secretary, but not less than 6 months. Previously, these items had only been sold by the exchanges. Concerns were expressed by …

This report discusses the valueadded tax (VAT), which has been frequently discussed as a full or partial replacement for the U.S. income tax system.

This report provides an overview of the regulatory actions leading up to and an analysis of the Supreme Court's decision in National Cable & Telecommunications Associations v. Brand X Internet Services. It also provides a discussion of the possible legal and economic implications of the Court's decision.

Current fluctuations of cathodic arcs were recorded withhigh analog bandwidth (up to 1 GHz) and fast digital sampling (up to 5Gsamples/sec). The power spectral density of the arc current wasdetermined by fast Fourier transform clearly showing material dependent,non-linear features in the frequency domain. These features can beassociated with the non-linear impedance of the conducting channelbetween cathode and anode, driven by the explosive nature of electronemission and plasma formation. The characteristic times of less than 100ns can be associated with individual explosive processes, "ectons," andtherefore represent the short-time physical cutoff for the fractal modelof cathodic arcs.

Recent attention has focused on the effect of spherical convergence on the nonlinear phase of Rayleigh-Taylor growth. For instability growth on spherically converging interfaces, modifications to the predictions of the Layzer model for the secular growth of a single, nonlinear mode have been reported [D. S. Clark and M. Tabak, Phys. Rev. E 72, 0056308 (2005).]. However, this model is limited in assuming a self-similar background implosion history as well as only addressing growth from a perturbation of already nonlinearly large amplitude. Additionally, only the case of single-mode growth was considered and not the multimode growth of interest in applications. Here, these deficiencies are remedied. First, the connection of the recent nonlinear results including convergence to the well-known results for the linear regime of growth is demonstrated. Second, the applicability of the model to more general implosion histories (i.e., not self-similar) is shown. Finally, to address the case of multimode growth with convergence, the recent nonlinear single mode results are combined with the Haan model formulation for weakly nonlinear multimode growth. Remarkably, convergence in the nonlinear regime is found not to modify substantially the multimode predictions of Haan's original model.

On-board reforming of liquid fuels into hydrogen is an enabling technology that could accelerate consumer usage of fuel cell powered vehicles. The technology would leverage the convenience of the existing gasoline fueling infrastructure while taking advantage of the fuel cell efficiency and low emissions. Commercial acceptance of on-board reforming faces several obstacles that include: (1) startup time, (2) transient response, and (3) system complexity (size, weight and cost). These obstacles are being addressed in a variety of projects through development, integration and optimization of existing fuel processing system designs. In this project, CESI investigated steam reforming (SR), water-gas-shift (WGS) and preferential oxidation (PrOx) catalysts while developing plate reactor designs and hardware where the catalytic function is integrated into a primary surface heat exchanger. The plate reactor approach has several advantages. The separation of the reforming and combustion streams permits the reforming reaction to be conducted at a higher pressure than the combustion reaction, thereby avoiding costly gas compression for combustion. The separation of the two streams also prevents the dilution of the reformate stream by the combustion air. The advantages of the plate reactor are not limited to steam reforming applications. In a WGS or PrOx reaction, the non-catalytic side …

The original proposal described the construction and operation of a 1 MMscfd treatment system to be operated at a Butcher Energy gas field in Ohio. The gas produced at this field contained 17% nitrogen. During pre-commissioning of the project, a series of well tests showed that the amount of gas in the field was significantly smaller than expected and that the nitrogen content of the wells was very high (25 to 30%). After evaluating the revised cost of the project, Butcher Energy decided that the plant would not be economical and withdrew from the project. Since that time, Membrane Technology and Research, Inc. (MTR) has signed a marketing and sales partnership with ABB Lummus Global, a large multinational corporation. MTR will be working with the company's Randall Gas Technology Group, a supplier of equipment and processing technology to the natural gas industry. Randall's engineering group first found a new site for the project at a North Texas Exploration (NTE) gas processing plant. The plant produced about 1 MMscfd of gas containing 24% nitrogen. The membrane unit was built to bring this gas to 4% nitrogen for delivery to the pipeline. The membrane skid was built by ABB. NTE ordered the …

Remediation of highly radioactive waste is a major technical and programmatic challenge for the DOE. Rapid, on-line physical characterization of highly concentrated slurries is required for the safe and efficient remediation of 90 million gallons of high level radioactive waste (HLW), sodium bearing waste, and mixed waste. The research presented here, describes a collaborative effort between Pacific Northwest National Laboratory (PNNL) and the University of Washington (UW) to directly address the need for rapid on-line characterization of the physical properties of HLW slurries during all phases of the remediation process, from in-tank characterization of sediments to monitoring of the concentration, particle size, and degree of agglomeration and gelation of slurries during transport. Near-surface characterization of the slurry flow in the particle size range from nanometer to micrometer is examined using optical low coherence reflectometry. Volumetric characterization at depths in the slurry flow, up to several centimeters in the particle size range from the micrometer to millimeter, is realized by utilizing ultrasonic backscatter and diffuses fields. One of the strengths, the teaming up of significant talents in both experimental and theoretical optics and in ultrasonics, provides a synergistic approach to integrate these complimentary techniques. One of the benefits of this combined …

This report discusses legislative initiatives to address the challenges facing the U.S. Intelligence Community in the 21st century.

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This report considers the Dominican Republic-Central American Free Trade Agreement (DR-CAFTA). Specifically, the report explores sugar imports, phasing out tariffs and quotas, and how the U.S. can protect the market from an overflow of imported products.

The Portland District of the U.S. Army Corps of Engineers requested that the Pacific Northwest National Laboratory (PNNL) conduct fish-passage studies at Bonneville Dam in 2004. These studies support the Portland District's goal of maximizing fish-passage efficiency (FPE) and obtaining 95% survival for juvenile salmon passing Bonneville Dam. Major passage routes include 10 turbines and a sluiceway at Powerhouse 1 (B1), an 18-bay spillway, and eight turbines and a sluiceway at Powerhouse 2 (B2). In this report, we present results of four studies related to juvenile salmonid passage at Bonneville Dam. The studies were conducted between April 15 and July 15, 2004, encompassing most of the spring and summer migrations. Studies included evaluations of (1) Project fish passage efficiency and other major passage metrics, (2) B2 fish guidance efficiency and gap loss, (3) smolt approach and fate at the B2 Corner Collector (B2CC), and (4) B2 vertical barrier screen head differential.

The purpose of this study was to quantify the influence of physical and/or geochemical heterogeneities in the Hanford 100D area In Situ Redox Manipulation (ISRM) barrier, which may be contributing to the discontinuous chromate breakthrough locations along the 65-well (2,300 ft long) barrier. Possible causes of chromate breakthrough that were investigated during this study include: i) high hydraulic conductivity zones; ii) zones of low reducible iron; and iii) high hydraulic conductivity zones with low reducible iron. This laboratory-scale investigation utilized geochemical and physical characterization data collected on 0.5 to 1 foot intervals from four borehole locations.Results of this laboratory study did not provide definitive support any of the proposed hypotheses for explaining chromate breakthrough at the Hanford 100-D Area ISRM barrier. While site characterization data indicate a significant degree of vertical variability in both physical and geochemical properties in the four boreholes investigated, lateral continuity of high conductivity / low reductive capacity zones was not observed. The one exception was at the water table, where low reductive capacity and high-K zones were observed in 3 of four boreholes.Laterally continuous high permeability zones that contain oxic sediment near the water table is the most likely explanation for high concentration chromium breakthrough …

At the Hanford Site, an extensive In Situ Redox Manipulation (ISRM) permeable reactive barrier was installed to prevent chromate from reaching the Columbia River. However, chromium has been detected in several wells, indicating a premature loss of the reductive capacity in the aquifer. One possible cause for premature chromate breakthrough is associated with the presence of high-permeability zones in the aquifer. In these zones, groundwater moves relatively fast and is able to oxidize iron more rapidly. There is also a possibility that the high-permeability flow paths are deficient in reducing equivalents (e.g. reactive iron), required for barrier performance. One way enhancement of the current barrier reductive capacity can be achieved is by the addition of micron-scale zero-valent iron to the high-permeability zones within the aquifer. The potential emplacement of zero-valent iron (Fe0) into high-permeability Hanford sediments (Ringold Unit E gravels) using shear-thinning fluids containing polymers was investigated in three-dimensional wedge-shaped aquifer models. Polymers were used to create a suspension viscous enough to keep the Fe0 in solution for extended time periods to improve colloid movement into the porous media without causing a permanent detrimental decrease in hydraulic conductivity. Porous media were packed in the wedge-shaped flow cell to create either …

Many-Body Perturbation Theory (MBPT) has been employed to calculate with high wavelength accuracy the extreme ultraviolet (EUV) spectra of F-like to P-like Xe ions. They discuss the reliability of the new calculations using the example of EUV beam-foil spectra of Xe, in which n = 3, {Delta}n = 0 transitions of Na-, Mg-, Al-like, and Si-like ions have been found to dominate. A further comparison is made with spectra from an electron beam ion trap, that is, from a device with a very different (low density) excitation balance.

The present state-of-art Proton Exchange Membrane Fuel Cell (PEMFC) technology is based on platinum (Pt) as a catalyst for both the fuel (anode) and air (cathode) electrodes. This catalyst is highly active but susceptible to poisoning by CO, which may be present in the H{sub 2}-fuel used or may be introduced during the fuel processing. Presence of trace amount of CO and H{sub 2}S in the H{sub 2}-fuel poisons the anode irreversibly and decreases the performance of the PEMFCs. In an effort to reduce the Pt-loading and improve the PEMFC performance, we propose to synthesize a number of Pt-based binary, ternary, and quaternary electrocatalysts using Ru, Mo, Ir, Ni, and Co as a substitute for Pt. By fine-tuning the metal loadings and compositions of candidate electrocatalysts, we plan to minimize the cost and optimize the catalyst activity and performance in PEMFC. The feasibility of the novel electrocatalysts will be demonstrated in the proposed effort with gas phase CO and H{sub 2}S concentrations typical of those found in reformed fuel gas with coal/natural gas/methanol feedstocks. During this reporting period we synthesized four Pt-based electrocatalysts catalysts (Pt/Ru/Mo/Se, Pt/Ru/Mo/Ir, Pt/Ru/Mo/W, Ptr/Ru/Mo/Co) on Vulcan XG72 Carbon support by both conventional and ultra-sonication method. From …

In February 2002, the Administration proposed its welfare reauthorization plan. The debate was dominated by controversy over the amount of child care funding and the Administration's proposed changes to Temporary Assistance for Needy Families (TANF) work participation standards. The final agreement reflects the same child care funding increase that was provided in House-passed welfare reauthorization measures in 2002 and 2003 ($1 billion in additional mandatory child care funding over five years). The 2005 Senate Finance Committee welfare reauthorization bill would have provided $6 billion in additional child care funding over five years. Though the final agreement would require states to increase the share of their families participating in TANF work activities, it does not include the Administration's proposal to set a 40-hour workweek standard or revise the activities that count toward the standard. The reauthorization debate also reflected a renewed focus on noncustodial parents and on family formation issues. The budget agreement includes responsible fatherhood initiatives and a scaled back version of the President's initiative to promote healthy marriages.

In February 2002, the Administration proposed its welfare reauthorization plan. The debate was dominated by controversy over the amount of child care funding and the Administration's proposed changes to Temporary Assistance for Needy Families (TANF) work participation standards. The final agreement reflects the same child care funding increase that was provided in House-passed welfare reauthorization measures in 2002 and 2003 ($1 billion in additional mandatory child care funding over five years). The 2005 Senate Finance Committee welfare reauthorization bill would have provided $6 billion in additional child care funding over five years. Though the final agreement would require states to increase the share of their families participating in TANF work activities, it does not include the Administration's proposal to set a 40-hour workweek standard or revise the activities that count toward the standard. The reauthorization debate also reflected a renewed focus on noncustodial parents and on family formation issues. The budget agreement includes responsible fatherhood initiatives and a scaled back version of the President's initiative to promote healthy marriages.

The prohibition on economic development condemnations extends not only to land taken for the explicit purpose of economic development but also to land subsequently so used. The latter coverage raises the possibility that although a parcel was initially condemned for a non-prohibited purpose, its use years later for a prohibited one would trigger the two-year cut-off of federal funds. Nor does there seem to be any proportionality requirement between the prohibited condemnations and the length and scope of the federal funds suspension. If Congress’ Spending Power includes a proportionality requirement for conditions on federal funds, as the Court suggests, the absence of proportionality in some of the bill’s applications may raise a constitutional issue.

The Individuals with Disabilities Education Act (IDEA)1 and the No Child Left Behind Act (NCLBA)2 are two of the most significant federal statutes relating to education. Although both have the goal of improving education — IDEA for children with disabilities and NCLBA for all children — the two statutes take different approaches. IDEA focuses on the individual child, with an emphasis on developing an individualized education program (IEP) and specific services for children with disabilities, while NCLBA takes a more global view, with an emphasis on closing gaps in achievement test scores and raising the aggregate scores of all demographic groups of pupils to specific levels. The relationship of IDEA and NCLBA has become of increasing significance because of the recent reauthorization of IDEA and guidance and regulations from the U.S. Department of Education (ED) on NCLBA issues related to the education of children with disabilities. This report will provide a brief overview of IDEA and NCLBA, a discussion of the intersection of selected provisions of IDEA and NCLBA, and a discussion of ED regulations and guidance regarding IDEA and NCLBA. The report concludes with a discussion of possible issues related to the interaction of IDEA and NCLBA.