The Department of Energy's (Department) Office of Basic Energy Sciences maintains four Synchrotron Radiation Light Source facilities designed to collect data on the structure of matter on the atomic and molecular scale. The Department refers to these facilities as "user facilities" because they are made available to a variety of private sector, commercial, and educational research entities and are, as such, major instruments for enhancing the nation's science base. Our audit focused on two of the four facilities, the Advanced Light Source, located at Lawrence Berkeley National Laboratory and the Stanford Synchrotron Radiation Laboratory, located at the Stanford Linear Accelerator Center. Both of these facilities generate and deliver soft x-ray and vacuum ultra-violet light in the form of beams. Scientists at Berkeley and Stanford are allocated beam time (shifts) to perform a variety of research.