Congressional Research Service Reports - 38 Matching Results

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Accounting and Management Problems at Freddie Mac

Description: This report summarizes the extent of accounting and management problems at Freddie Mac. The report highlights the issues of selecting policies to report constant earnings, and undertaking certain transactions for the sake of creating a facade of reported earnings. Finally, the report discusses the consequences of these problems by stating that many of the Freddie Mac's executives have been replaced, fines were issued, and a lawsuit occurred.
Date: November 7, 2007
Creator: Jickling, Mark
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Accounting and Management Problems at Freddie Mac

Description: This report summarizes the extent of accounting and management problems at Freddie Mac. The report highlights the issues of selecting policies to report constant earnings, and undertaking certain transactions for the sake of creating a facade of reported earnings. Finally, the report discusses the consequences of these problems by stating that many of the Freddie Mac's executives have been replaced, fines were issued, and a lawsuit occurred.
Date: November 15, 2005
Creator: Jickling, Mark
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Accounting Problems at Fannie Mae

Description: This report summarizes the critiques the Office of Federal Housing Enterprise Supervision (OFHEO) made of accounting practices at Fannie Mae. The OFHEO's two main issues are under the domains of: amortization of discounts, premiums, fees involved in the purchase of home mortgages, and the other being accounting for financial derivatives contracts. The report emphasizes that these discrepancies created a false image of the company's earnings and in one case was the cause of the company's executi… more
Date: November 16, 2004
Creator: Jickling, Mark
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Accounting Problems at Fannie Mae

Description: On September 22, 2004, the Office of Federal Housing Enterprise Supervision (OFHEO) made public a report that was highly critical of accounting methods at Fannie Mae, the government-sponsored enterprise that plays a leading role in the secondary mortgage market. OFHEO charged Fannie Mae with not following generally accepted accounting practices in two critical areas: (1) amortization of discounts, premiums, and fees involved in the purchase of home mortgages and (2) accounting for financial der… more
Date: November 15, 2005
Creator: Jickling, Mark
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Alaska Natural Gas Pipelines: Interaction of the Natural Gas and Steel Markets

Description: In 1976, Congress approved legislation to establish the regulatory framework for building a pipeline to bring natural gas from the Alaska North Slope to the lower 48 states. This report focuses on two major issues or uncertainties that may serve as economic constraints on a capital investment undertaking of this major scale.
Date: November 2, 2006
Creator: Cooney, Stephen & Pirog, Robert
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The American Steel Industry: A Changing Profile

Description: The U.S. steel industry has faced increasing difficulties since the late 1990s. About 40 U.S. steel producers have gone into bankruptcy. While different companies and parts of the industry have been affected to different degrees, the two types of domestic producers of raw steel, integrated mills and minimills, have both supported restrictions on imports, which they say have undermined the ability of the U.S. industry to produce steel economically. This report reviews industry developments and t… more
Date: November 10, 2003
Creator: Cooney, Stephen
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Comparison of Tax Incentives of Domestic Manufacturing in Current Legislative Proposals

Description: This report presents two approaches that have quite different implications for tax administration and Compliance. First, additional domestic investment would have both a direct tax benefit effect, and an indirect effect through increasing the ratio of domestic to world production. Secondly, if one considers the other provisions of H.R. 2896 and S. 1637, these provisions provide benefits (in some cases quite large benefits) to investment overseas that could more than offset any domestic incentiv… more
Date: November 19, 2003
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Constitutionality of Campaign Finance Regulation: Buckley v. Valeo and Its Supreme Court Progeny

Description: This report first discusses the key holdings enunciated by the Supreme Court in Buckley, including those upholding reasonable contribution limits, striking down expenditure limits, upholding disclosure reporting requirements, and upholding the system of voluntary presidential election expenditure limitations linked with public financing. It then examines the Court's extension of Buckley in several subsequent cases, evaluating them in various regulatory contexts: contribution limits, expenditure… more
Date: November 18, 2008
Creator: Whitaker, L. Paige
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Dairy Policy Issues

Description: Several dairy issues that were debated during the 108th Congress are expected to continue as issues of interest in the 109th Congress. Separate bills were introduced in the 108th Congress to extend authority for both the Milk Income Loss Contract (MILC) Program and the dairy forward pricing pilot program, and to address dairy producer concerns about the importation of milk protein concentrates.
Date: November 1, 2002
Creator: Chite, Ralph M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Dairy Policy Issues

Description: Several dairy issues that were debated during the 108th Congress are expected to continue as issues of interest in the 109th Congress. Separate bills were introduced in the 108th Congress to extend authority for both the Milk Income Loss Contract (MILC) Program and the dairy forward pricing pilot program, and to address dairy producer concerns about the importation of milk protein concentrates.
Date: November 22, 2002
Creator: Chite, Ralph M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Davis-Bacon Act: Institutional Evolution and Public Policy

Description: This report examines policy issues the Davis-Bacon Act has sparked through the years and which remain a part of the Davis-Bacon debate of the 1990s. These include such questions as: wage rate determination procedures, reporting requirements under the Copeland Act, an appropriate threshold for activation of the statute, interagency relationships with respect to Davis-Bacon enforcement and compliance activity, administrative or judicial appeals procedures, the use of "helpers" and other low-skill… more
Date: November 30, 2007
Creator: Whittaker, William G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Days Reserved for Special Business in the House

Description: This report provides information about the Days Reserved for Special Business in the House.several provisions in the rules of the house provide for certain types of business to be privileged for consideration on special days.
Date: November 9, 2004
Creator: Schneider, Judy
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Debarment and Suspension of Government Contractors: An Overview of the Law Including Recently Enacted and Proposed Amendments

Description: The amount spent on government contracts, coupled with widely reported contractors misconduct, has generated congressional interest in debarment and suspension. The 110th Congress enacted several bills addressing debarment and suspension, including the Sudan Accountability and Divestment Act, and several others, all of which are detailed in this report.
Date: November 19, 2008
Creator: Manuel, Kate M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Economic Slowdown: Issues and Policies

Description: This report first discusses the current state of the economy, including measures that have already been taken by the monetary authorities, and assesses the need for and potential consequences of fiscal stimulus. The second part of the report reviews the proposals discussed during debate on the recently enacted fiscal stimulus, both those adopted and those considered but not adopted. The various stimulus packages differed somewhat, and the report briefly describes those differences. This section… more
Date: November 26, 2008
Creator: Gravelle, Jane G.; Hungerford, Thomas L.; Labonte, Marc; Murphy, Edward V.; Weiss, N. Eric & Whittaker, Julie M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Energy Use in Agriculture: Background and Issues

Description: This report provides information relevant to the U.S. agricultural sector on energy use, emerging issues, and related legislation. This report provides background on the relationship between energy and agriculture in the United States. The first section provides background information on current and historical energy use in the U.S. agricultural sector and how this fits into the national energy-use picture. Energy’s role in agriculture’s overall cost structure is detailed both for present circu… more
Date: November 19, 2004
Creator: Schnepf, Randy
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Federal Home Loan Bank System: Policy Issues

Description: This report provides a short history and basic description of the Federal Home Loan Bank System, its responsibilities, and its ties to the government. It also discusses issues affecting the Banks and highlights the differences between the FHLB and the other two housing-related GSEs.
Date: November 8, 2007
Creator: Murphy, Edward Vincent
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Financial Market Supervision: European Perspectives

Description: This report addresses the European perspectives on a number of proposals that are being advanced for financial oversight and regulation in Europe. The European experience may be instructive because financial markets in Europe are well developed, European firms often are competitors of U.S. firms, and European governments have faced severe problems of integration and consistency across the various financial structures that exist in Europe.
Date: November 20, 2009
Creator: Jackson, James K.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Financial Regulatory Reform: Analysis of the Consumer Financial Protection Agency (CFPA) as Proposed by the Obama Administration and H.R. 3126

Description: This report provides a brief summary of the Obama Administration's Consumer Financial Protection Agency Act of 2009 (CFPA) and delineates some of the substantive differences between it and H.R. 3126, as ordered to be reported by the House Financial Services Committee, as well as the version that was ordered to be reported by the House Energy and Commerce Committee.
Date: November 9, 2009
Creator: Carpenter, David H. & Jickling, Mark
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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