A Brief Overview of Business Types and Their Tax Treatment (open access)

A Brief Overview of Business Types and Their Tax Treatment

Report that provides a general overview of the tax treatment of the major business types, including sole proprietorships, partnerships, C corporations, subchapter S corporations, and limited liability companies.
Date: June 12, 2013
Creator: Keightley, Mark P.
Object Type: Report
System: The UNT Digital Library
Financial Aid for Students: Online Resources (open access)

Financial Aid for Students: Online Resources

Report that identifies various online sources for planning and acquiring funds for postsecondary education. This list includes both general and comprehensive sources, as well as those targeted toward specific types of aid and circumstances.
Date: June 17, 2013
Creator: Monagle, Laura L.
Object Type: Report
System: The UNT Digital Library
Transforming Government Acquisition Systems: Overview and Selected Issues (open access)

Transforming Government Acquisition Systems: Overview and Selected Issues

Report that begins with an overview of major online procurement systems that support certain acquisition processes, or contain data about agencies' procurements.
Date: June 20, 2013
Creator: Halchin, L. Elaine
Object Type: Report
System: The UNT Digital Library
Independent Counsels, Special Prosecutors, Special Counsels, and the Role of Congress (open access)

Independent Counsels, Special Prosecutors, Special Counsels, and the Role of Congress

Report that provides information on the procedure for the appointment of an "independent counsel," a "special prosecutor," or a "special counsel" to investigate and prosecute potential or possible violations of federal criminal law by officials in the executive branch of the federal government and in federal agencies.
Date: June 20, 2013
Creator: Maskell, Jack
Object Type: Report
System: The UNT Digital Library
Science and Technology Issues in the 113th Congress (open access)

Science and Technology Issues in the 113th Congress

Report that briefly outlines an array of science and technology policy issues that may come before the 113th Congress.
Date: June 20, 2013
Creator: Gottron, Frank
Object Type: Report
System: The UNT Digital Library
The National Institute of Standards and Technology: An Appropriations Overview (open access)

The National Institute of Standards and Technology: An Appropriations Overview

Report that examines the funding for the National Institute of Standards and Technology (NIST).
Date: June 19, 2013
Creator: Schacht, Wendy H.
Object Type: Report
System: The UNT Digital Library
Salaries of Members of Congress: Recent Actions and Historical Tables (open access)

Salaries of Members of Congress: Recent Actions and Historical Tables

Report that contains information on congressional pay procedure and recent adjustments. It includes historical information on pay rates since 1789; the adjustments projected by the Ethics Reform Act as compared to actual adjustments in Member pay; details on past legislation enacted with language prohibiting the annual pay adjustment; and Member pay in constant and current dollars since 1992.
Date: June 20, 2013
Creator: Brudnick, Ida A.
Object Type: Report
System: The UNT Digital Library
Manufacturing Extension Partnership Program: An Overview (open access)

Manufacturing Extension Partnership Program: An Overview

Report that provides a brief overview of The Hollings Manufacturing Partnership (MEP), a program of regional centers set up to assist small and medium-sized manufacturing companies using knowledge and technologies developed under the auspices of the National Institute of Standards and Technology (NIST).
Date: June 19, 2013
Creator: Schacht, Wendy H.
Object Type: Report
System: The UNT Digital Library
Salaries of Members of Congress: Congressional Votes, 1990-2013 (open access)

Salaries of Members of Congress: Congressional Votes, 1990-2013

Report that contains information on the pay procedure of members of Congress and recent adjustments. It provides information on previous actions and votes by year, from 1990-2010.
Date: June 20, 2013
Creator: Brudnick, Ida A.
Object Type: Report
System: The UNT Digital Library
U.S.-China Relations: Policy Issues (open access)

U.S.-China Relations: Policy Issues

Report that contains an overview of the U.S.-China relationship, recent developments in the relationship, Obama Administration policy toward China, and a summary of legislation related to China in the 113th and 112th Congresses.
Date: June 14, 2013
Creator: Lawrence, Susan V.
Object Type: Report
System: The UNT Digital Library
Moldova: Background and U.S. Policy (open access)

Moldova: Background and U.S. Policy

Report that provides information and analysis on Moldova, including its political and economic situation, foreign policy, and on U.S. policy toward Moldova.
Date: June 5, 2013
Creator: Woehrel, Steven
Object Type: Report
System: The UNT Digital Library
What Is the Farm Bill? (open access)

What Is the Farm Bill?

Report that describes the Farm Bill (P.L. 110-246, "2008 farm bill"), the Food, Conservation, and Energy Act of 2008, which was enacted into law on June 18, 2008. It discusses the most recent Congressional Budget Office (CBO) "baseline" budget (May 2013
Date: June 21, 2013
Creator: Johnson, Renée & Monke, Jim
Object Type: Report
System: The UNT Digital Library
Navy Ship Names: Background for Congress (open access)

Navy Ship Names: Background for Congress

Report that discusses the process of naming Navy ships, which have traditionally been chosen and announced by the Secretary of the Navy.
Date: June 12, 2013
Creator: O'Rourke, Ronald
Object Type: Report
System: The UNT Digital Library
Staffing for Adequate Fire and Emergency Response: The SAFER Grant Program (open access)

Staffing for Adequate Fire and Emergency Response: The SAFER Grant Program

This report discusses Staffing for Adequate Fire and Emergency Response (SAFER) Act, which was enacted by the 108th Congress as Section 1057 of the FY2004 National Defense Authorization Act (P.L. 108-136). It includes background of the SAFER Act, appropriations from FY2011-FY2013, reauthorization of the program in the House and Senate, and information about program implementation.
Date: June 10, 2013
Creator: Kruger, Lennard G.
Object Type: Report
System: The UNT Digital Library
The Committee on Foreign Investment in the United States (CFIUS) (open access)

The Committee on Foreign Investment in the United States (CFIUS)

This report gives a brief overview of P.L. 110-49, the Foreign Investment and National Security Act of 2007. Although both the President and Congress are directly involved in formulating the scope and direction of U.S. foreign investment policy, this law broadens Congress' oversight role; it also explicitly includes the areas of homeland security and critical infrastructure as separately-identifiable components of national security that the President must consider when evaluating the national security implications of a foreign investment transaction.
Date: June 12, 2013
Creator: Jackson, James K.
Object Type: Report
System: The UNT Digital Library
Heritage Areas: Background, Proposals, and Current Issues (open access)

Heritage Areas: Background, Proposals, and Current Issues

This report focuses on heritage areas designated by Congress and related issues and legislation. Over more than two decades, Congress has established 40 National Heritage Areas (NHAs) to commemorate, conserve, and promote areas that include important natural, scenic, historic, cultural, and recreational resources.
Date: June 4, 2013
Creator: Vincent, Carol Hardy & Comay, Laura B.
Object Type: Report
System: The UNT Digital Library
Comprehensive Nuclear-Test-Ban Treaty: Background and Current Developments (open access)

Comprehensive Nuclear-Test-Ban Treaty: Background and Current Developments

This report discusses the Comprehensive Nuclear-Test-Ban Treaty (CTBT), which bans all nuclear explosion and was in 1996 adopted by the U.N. General Assembly but rejected by the U.S. Senate in 1997. This report discusses the Obama Administration's stated goal of pursuing U.S. ratification of the CTBT, although the Administration has mainly focused on securing Senate consent to ratification of the New Strategic Arms Reduction Treaty (New START). This report also discusses other nuclear weapons-related issues as well as the long history of nuclear testing.
Date: June 10, 2013
Creator: Medalia, Jonathan
Object Type: Report
System: The UNT Digital Library
The Federal Networking and Information Technology Research and Development Program: Background, Funding, and Activities (open access)

The Federal Networking and Information Technology Research and Development Program: Background, Funding, and Activities

This report discusses the federal government's role in the country's information technology (IT) research and development (R&D) activities. The government's support of IT R&D began because it had an important interest in creating computers and software that would be capable of addressing the problems and issues the government needed to solve and study.
Date: June 10, 2013
Creator: Figliola, Patricia Moloney
Object Type: Report
System: The UNT Digital Library
Management Report: Improvements Are Needed in IRS's Internal Controls and Compliance with Laws and Regulations (open access)

Management Report: Improvements Are Needed in IRS's Internal Controls and Compliance with Laws and Regulations

Correspondence issued by the Government Accountability Office with an abstract that begins "The purpose of this report is to present internal control and compliance issues identified during our audit of IRS's financial statements as of, and for the fiscal year ending, September 30, 2009, for which we do not already have any recommendations outstanding. Although not all of these issues were discussed in our report on the results of our fiscal year 2009 financial statement audit, they all warrant IRS management's attention."
Date: June 28, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
The U.S. Government Is Establishing Procedures for a Procurement Ban against Firms that Sell Iran Technology to Disrupt Communications but Has Not Identified Any Firms (open access)

The U.S. Government Is Establishing Procedures for a Procurement Ban against Firms that Sell Iran Technology to Disrupt Communications but Has Not Identified Any Firms

Correspondence issued by the Government Accountability Office with an abstract that begins "The U.S. Congress has found that the Iranian government continues to engage in systematic and ongoing violations of human rights, including the suppression of freedom of expression. Such violations have reportedly increased in the aftermath of the disputed presidential election in Iran on June 12, 2009. Of particular concern has been the Iranian regime's crackdown on freedom of expression and interference with the use of the Internet, mobile phones, and other means of communication in order to restrict the free flow of information. According to a Freedom House report, the Iranian authorities have employed extensive and sophisticated methods to tamper with Internet access, mobile phone services, and satellite broadcasting; monitor dissenters online; and use monitored information to intimidate and arrest dissenters. The U.S. government, governments of other nations, and nongovernmental organizations have expressed concern that firms outside Iran have aided the Iranian government in monitoring and suppressing its citizens' activities. For example, in 2008, Nokia Siemens Network, as part of a contract for mobile phone network technology, sold communications monitoring equipment to the Iranian government. As a result of credible reports that the Iranian government misused the technology …
Date: June 30, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Aviation Security: Status of TSA's Acquisition of Technology for Screening Passenger Identification and Boarding Passes (open access)

Aviation Security: Status of TSA's Acquisition of Technology for Screening Passenger Identification and Boarding Passes

Testimony issued by the Government Accountability Office with an abstract that begins "In summary, TSA has completed its initial testing of the CAT/BPSS technology and has begun operational testing at three airports. We found the project’s associated life cycle cost estimate to be reasonably comprehensive and well documented, although we are less confident in its accuracy due to questions about the assumed inflation rate. In addition, we could not evaluate its credibility because the current version does not include an independent cost estimate or an assessment of how changing key assumptions and other factors would affect the estimate. Our past work has identified three key challenges related to TSA’s efforts to acquire and deploy technologies to address homeland security needs: (1) developing and meeting technology program requirements, (2) overseeing and conducting testing of new screening technologies, and (3) developing acquisition program baselines to establish initial cost, schedule, and performance parameters."
Date: June 19, 2012
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Army Industrial Operations: Budgeting and Management of Carryover Could Be Improved (open access)

Army Industrial Operations: Budgeting and Management of Carryover Could Be Improved

A letter report issued by the Government Accountability Office with an abstract that begins "From fiscal years 2006 through 2012, Army's Industrial Operations' actual carryover was under the allowable amounts in 5 of the 7 fiscal years. However, carryover more than doubled during that period, reaching a high of $5.8 billion in fiscal year 2011. Army officials stated that fiscal year 2011 was an abnormal year because Industrial Operations (1) received more orders than it had ever received--$7.5 billion in new orders--and (2) implemented a system called the Logistics Modernization Program (LMP) that changed the business rules for recognizing revenue and therefore resulted in carryover being higher than it would have been under the prior system. Army officials anticipate carryover decreasing in fiscal year 2013. According to the Army fiscal year 2014 budget, the Army expects carryover to be under $4 billion at the end of fiscal year 2013."
Date: June 27, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Management Report: Improvements Are Needed in Internal Control Over Financial Reporting for the Troubled Asset Relief Program (open access)

Management Report: Improvements Are Needed in Internal Control Over Financial Reporting for the Troubled Asset Relief Program

Correspondence issued by the Government Accountability Office with an abstract that begins "The Emergency Economic Stabilization Act of 2008 (EESA) requires that we annually audit the financial statements of the Troubled Asset Relief Program (TARP) which is implemented by the Office of Financial Stability (OFS). On December 9, 2009, we issued our audit report including (1) an unqualified opinion on OFS's financial statements for TARP as of and for the period ended September 30, 2009, and (2) an opinion that OFS maintained effective internal control over financial reporting as of September 30, 2009. We also reported that our tests of OFS's compliance with selected provisions of laws and regulations for the period ended September 30, 2009, disclosed no instances of noncompliance. Our December 9, 2009, audit report concluded that although certain internal controls could be improved, OFS maintained, in all material respects, effective internal control over financial reporting as of September 30, 2009, that provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the financial statements would be prevented or detected and corrected on a timely basis. Our audit report also identified two significant deficiencies in OFS's internal control over financial reporting. This report presents (1) more …
Date: June 30, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Government Is Analyzing Alternatives for Contractor Identification Numbers (open access)

Government Is Analyzing Alternatives for Contractor Identification Numbers

Correspondence issued by the Government Accountability Office with an abstract that begins "In recent years, the government’s reliance on DUNS numbers has increased significantly. There has been a dramatic increase in the number and types of entities that are required to have DUNS numbers to do business with the government. GSA also has expanded the level of business information services that it acquires from Dun & Bradstreet. These services include data verification and monitoring as well as corporate linkage information to support enhanced reporting capabilities. As GSA has increased its use of the DUNS number and business information services, its costs have increased from about $1 million in 2002 to approximately $19 million per year under the current contract. The current contract for DUNS numbers is a sole-source contract awarded to Dun & Bradstreet in 2010 for a 3-year base period with options for 5 additional years—the contract now totals up to $154 million."
Date: June 12, 2012
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library