Congressional Research Service Reports - 895 Matching Results
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- Accounting Problems at Fannie Mae
- 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 executives to receive bonuses.
- Accounting Problems at Fannie Mae
- 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 executives to receive bonuses.
- Accounting Problems at Fannie Mae
- 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 executives to receive bonuses.
- Accounting Problems at Fannie Mae
- 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 derivatives contracts. According to OFHEO, these deviations from standard accounting rules allowed Fannie Mae to reduce volatility in reported earnings, present investors with an artificial picture of steadily growing profits, and, in at least one case, to meet financial performance targets that triggered the payment of bonuses to company executives. On November 15, 2004, Fannie Mae reported that it was unable to file a third-quarter earnings statement because its auditor, KPMG, refused to sign off on the accounting results. On December 15, 2004, the Securities and Exchange Commission (SEC), after finding inadequacies in Fannie’s accounting policies and methodologies, directed Fannie Mae to restate its accounting results since 2001. Shortly thereafter, the company’s CEO and CFO resigned. It is estimated that earnings since 2001 will be revised downwards by as much as $12 billion, but the formal restatement of earnings is not expected before late 2006.
- Adjustment of Civil Monetary Penalties for Inflation
- This report summarizes and discusses potential adjustments in civil monetary penalties. The report covers the history of both legislation and enforcement on this issue which is central to the deciding how to enforce civil monetary penalties. The report identifies three courses of action that include either maintaining the status quo, adjusting civil monetary penalty maximums through legislation, or implementing some of the recommendations in the General Accounting Office's (GAO) report.
- The Administration of Federal Student Loan Programs: Background and Provisions
- This report discusses the history and current status of federal student loan programs. Specifically, the report focuses on the Federal Family Education Loan (FFEL) and the William D. Ford Direct Loan (DL). Moreover, the report highlights differences in the two programs such as that the FFEL is financed by private lenders, while the DL is financed by the federal government.
- The Administration of Federal Student Loan Programs: Background and Provisions
- This report discusses the history and current status of federal student loan programs. Specifically, the report focuses on the Federal Family Education Loan (FFEL) and the William D. Ford Direct Loan (DL). Moreover, the report highlights differences in the two programs such as that the FFEL is financed by private lenders, while the DL is financed by the federal government.
- The Administration of the Federal Family Education Loan and William D. Ford Direct Loan Programs: Background and Provisions
- This report discusses the history and current status of federal student loan programs. Specifically, the report focuses on the Federal Family Education Loan (FFEL) and the William D. Ford Direct Loan (DL). Moreover, the report highlights differences in the two programs such as that the FFEL is financed by private lenders, while the DL is financed by the federal government.
- The Administration’s FY2005 Request for $25 Billion for Operations in Iraq and Afghanistan: Precedents, Options, and Congressional Action
- This report discusses the military's request for 25 billion dollars as a "contingent reserve emergency fund" for FY2005. The report covers previous decisions made by Congress to lend insight on whether the total amount will be distributed or not. Moreover, the report discusses a variety of options that may be undertaken to acquire the funding such as using the Department of Defense's ability to transfer funds (DOD).
- Administrative Appeals in the Bureau of Land Management and the Forest Service
- This report describes Congressional interest in the Bureau of Land Management's (BLM) appeal process due to rumors that it affects the BLM's capacity to handle various resources. Moreover, the report defines what an administrative appeal is, and describes the process required to undertake one. The report also lists the various types of administrative appeals.
- Administrative Appeals in the Bureau of Land Management and the Forest Service
- This report describes Congressional interest in the Bureau of Land Management's (BLM) appeal process due to rumors that it affects the BLM's capacity to handle various resources. Moreover, the report defines what an administrative appeal is, and describes the process required to undertake one. The report also lists the various types of administrative appeals.
- Administrative Law Judges: An Overview
- This report summarizes what an administrative law judge (ALJ) is, what they do, and their responsibilities as one. Moreover, the report explains that ALJ's have both a rulemaking and judicial role in work done by executive agencies. Finally, the report emphasizes the differences between ALJs and non-ALJs that also conduct judicial activities in federal agencies.
- Administrative Law Primer: Statutory Definitions of "Agency" and Characteristics of Agency Independence
- This report explores several important statutes that regulate agencies and these statutes' respective definitions of "agency." These statutes include the Administrative Procedure Act, the Freedom of Information Act, the Federal Records Act, statutes governing federal employees, and the Paperwork Reduction Act.
- Administrative Office of the U.S. Courts: History, Operations, and Current Issues
- This report summarizes the history, functionality, and current events of the Administrative Office of the United States Courts (AO). The report's overview includes information on why the administration was founded by examining its origins and the role of it in contemporary court proceedings. Moreover, the report highlights how the AO has taken on roles in emergency management.
- The Advanced Technology Program
- This report summarizes the Advanced Technology Program (ATP) and its creation. According to the report, the ATP was created to insure competitive technologies with broad applications throughout multiple industries. The report also covers information surrounding the budget of the program and its funding.
- The Advanced Technology Program
- This report summarizes the Advanced Technology Program (ATP) and its creation. According to the report, the ATP was created to insure competitive technologies with broad applications throughout multiple industries. The report also covers information surrounding the budget of the program and its funding.
- The Advanced Technology Program
- This report summarizes the Advanced Technology Program (ATP) and its creation. According to the report, the ATP was created to insure competitive technologies with broad applications throughout multiple industries. The report also covers information surrounding the budget of the program and its funding.
- The Advanced Technology Program
- The Advanced Technology Program (ATP) was created by P.L. 100-418, the Omnibus Trade and Competitiveness Act of 1988, to encourage public-private cooperation in the development of pre-competitive technologies with broad application across industries. This activity has been targeted for elimination as a means to cut federal spending. Since FY2000, the original House-passed appropriation bills have not included funding for ATP. Many of the Administration’s budget requests have proposed termination of the program. However, ATP continues to be supported, although at levels below that achieved in FY1995 when the activity was expanded significantly. This report discusses funding (or lack thereof) appropriated for the ATP for FY2006.
- The Advanced Technology Program
- The Advanced Technology Program (ATP) was created by P.L. 100-418, the Omnibus Trade and Competitiveness Act of 1988, to encourage public-private cooperation in the development of pre-competitive technologies with broad application across industries. This activity has been targeted for elimination as a means to cut federal spending. This report discusses the ATP and related issues of federal appropriations (or the lack thereof).
- Agency Enforcement of the Prohibition Against Sex Discrimination Mandated by Title IX and EO 13160
- This report provides a summary of the federal agencies’ enforcement of and compliance with the prohibition against sex discrimination mandated by Title IX and Executive Order 13160. Specifically, this report discusses the implementation of regulations and procedures for enforcing the Title IX compliance of grant recipients and for enforcing the compliance of the federal agencies themselves with President Clinton’s Executive Order.
- The Agency for Healthcare Research and Quality (AHRQ) Budget: Fact Sheet
- This report summarizes the goals and focus of the Agency for Healthcare Research and Quality (AHRQ). The AHRQ is a piece of the Department of Health and Human Services (HHS) which is meant to improve the quality of health care, enhance the delivery of health care, and increase the amount of access people have to health services. Moreover, the report covers how the AHRQ is financed and debates how it will continue to be so.
- Agricultural Research: Background and Issues
- This report considers the U.S. Department of Agriculture's program for Research, Education, and Economics (REE). Moreover, the report discusses the amount of funding for the REE and debates the direction of it.
- Agricultural Research, Education, and Extension: Issues and Background
- This report considers the U.S. Department of Agriculture's program for Research, Education, and Economics (REE). Moreover, the report discusses the amount of funding for the REE and debates the direction of it.
- Agricultural Research, Education, and Extension: Issues and Background
- This report considers the U.S. Department of Agriculture's program for Research, Education, and Economics (REE). Moreover, the report discusses the amount of funding for the REE and debates the direction of it.
- Agricultural Research, Education, and Extension: Issues and Background
- This report details the history of the U.S. Department of Agriculture (USDA) and the programs it directs. The report also considers how all of these programs are funded.
- Agricultural Research, Education, and Extension : Questionnaire Responses from Partners and Stakeholders
- This report describes the public agricultural, research, education, and extension system. Furthermore, the report summarizes the budgetary issues with the program in terms of under funding from both federal and state government. The report suggests that the need for this funding will be assessed by debating if the program is meeting its research challenges.
- Agriculture and FY2006 Budget Reconciliation
- This report describes the Deficit Reduction Act of 2005. The report details that the act will make major cuts to agricultural programs.
- Agriculture and FY2006 Budget Reconciliation
- This report compares and contrasts the differences in House and Senate action on a FY2006 budget resolution. The report details that both bills would require cuts to mandatory programs within each committee's jurisdiction. Although no cuts will be required until a conference agreement on the resolution is reached.
- Agriculture and FY2006 Budget Reconciliation
- The FY2006 budget resolution (H.Con.Res. 95, H.Rept. 109-62) contains reconciliation instructions that require authorizing committees to report legislation to reduce spending on mandatory programs within each committee’s jurisdiction. The resolution instructed the House and Senate Agriculture Committees to report legislation reducing spending on USDA mandatory programs by $173 million in FY2006 and $3.0 billion over five years (FY2006-FY2010). The House and Senate Agriculture Committees have completed action on their recommendations ($3.7 billion in the House and $3.0 billion in the Senate). The two measures would reduce spending on farm commodity and conservation programs in varying ways. The House measure also eliminates funding for various rural development programs and reduces food stamp spending. The Senate extends authority for a dairy income support program, which would require an offset of its projected cost. Reconciliation floor action is expected in November.
- Agriculture and Related Agencies: Fiscal Year 2018 Appropriations
- This report discusses the FY2018 appropriations for the Department of Agriculture and recent funding trends.
- Agriculture and Related Agencies: FY2006 Appropriations
- This report is a guide to one of the regular appropriations bills that Congress considers each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Agriculture. It summarizes the status of the bill, its scope, major issues, funding levels, and related congressional activity, and is updated as events warrant. The report lists the key CRS staff relevant to the issues covered and related CRS products.
- Agriculture and Related Agencies: FY2006 Appropriations
- This report is a guide to one of the regular appropriations bills that Congress considers each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Agriculture. It summarizes the status of the bill, its scope, major issues, funding levels, and related congressional activity, and is updated as events warrant. The report lists the key CRS staff relevant to the issues covered and related CRS products.
- Agriculture and Related Agencies: FY2006 Appropriations
- This report is a guide to one of the regular appropriations bills that Congress considers each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Agriculture. It summarizes the status of the bill, its scope, major issues, funding levels, and related congressional activity, and is updated as events warrant. The report lists the key CRS staff relevant to the issues covered and related CRS products.
- Agriculture and Related Agencies: FY2006 Appropriations
- This report is a guide to one of the regular appropriations bills that Congress considers each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Agriculture. It summarizes the status of the bill, its scope, major issues, funding levels, and related congressional activity, and is updated as events warrant. The report lists the key CRS staff relevant to the issues covered and related CRS products.
- Agriculture and Related Agencies: FY2006 Appropriations
- This report is a guide to one of the regular appropriations bills that Congress considers each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Agriculture. It summarizes the status of the bill, its scope, major issues, funding levels, and related congressional activity, and is updated as events warrant. The report lists the key CRS staff relevant to the issues covered and related CRS products.
- Agriculture and Related Agencies: FY2009 Appropriations
- This report considers FY2009 appropriations in regards to agricultural agencies. Moreover, the report examines the budget for these agencies and different versions of appropriations bills on the matter.
- Agriculture and Related Agencies: FY2010 Appropriations
- This report discusses various policy aspects of the Agriculture appropriations bill for FY2010, which funds the U.S. Department of Agriculture (USDA), except for the Forest Service.
- Agriculture and Related Agencies: FY2010 Appropriations
- This report discusses various policy aspects of the Agriculture appropriations bill for FY2010, which funds the U.S. Department of Agriculture (USDA), except for the Forest Service.
- Agriculture and Related Agencies: FY2015 Appropriations
- This report discusses various policy aspects of the Agriculture appropriations bill for FY2015, which funds the U.S. Department of Agriculture (USDA), except for the Forest Service.
- Agriculture and Related Agencies: FY2015 Appropriations
- This report discusses various policy aspects of the Agriculture appropriations bill for FY2015, which funds the U.S. Department of Agriculture (USDA), except for the Forest Service.
- Air Pollution Emission Control: Existing Technologies and Mercury Cobenefits
- This report considers the Environmental Protection Agency's (EPA) use of stationary sources to reduce air pollutant emissions. Specifically, when these technologies reduce pollutants that they were not necessarily designed for which creates cobenefits.
- Air Toxics: What Progress Has EPA Made in Regulating Hazardous Air Pollutants?
- This report considers the various ways the EPA has regulated hazardous air pollutants (HAPs) in the past and the changes following the 1990 Clean Air Act amendments. Moreover, the report details four programs that the EPA will use to better identify pollutant sources and regulate them.
- Airport Passenger Screening: Background and Issues for Congress
- This report discusses challenges the Transportation Security Administration (TSA) will likely face to address projected growth in passenger airline travel while maintaining and improving upon the efficiency and effectiveness of passenger screening operations.
- Alcohol Beverages: Labeling and Health Claims
- This report concerns rules created in 2003 by the Alcohol and Tobacco and Trade Bureau that prohibits manufacturers from advertising substantive health benefits from alcoholic beverages. Moreover, the report covers the history and debate on this issue and of the Bureau.
- Amending the Federal Constitution-Procedures of the General Services Administration and of the State Legislatures
- This report discusses the role of the General Services Administration and state legislatures in the process of amending the Constitution.
- The Amtrak Reform and Accountability Act of 1997 and Related Developments
- The Amtrak Reform and Accountability Act of 1997, enacted December 2, 1997, authorized appropriations to Amtrak through FY2002. This CRS report summarizes the provisions of the Act and discusses related developments.
- Appropriations for FY1997: VA, HUD, and Independent Agencies
- The VA, HUD and Independent Agencies appropriations bill includes funding for the Department of Veterans Affairs (VA), Department of Housing and Urban Development (HUD), Environmental Protection Agency (EPA), National Aeronautics and Space Administration (NASA), and a number of independent agencies. This report describes some of the key issues affecting agency funding in FY1997.
- Appropriations for FY1998: Interior and Related Agencies
- The annual Interior and Related Agencies Appropriations bill includes funding for agencies and programs in four separate federal departments, as well as numerous smaller agencies and diverse programs. This report discusses the FY1998 appropriations authorized under this bill.
- Appropriations for FY1999: Commerce, Justice, and State, the Judiciary, and Related Agencies
- Appropriations are one part of a complex federal budget process that includes budget resolutions, appropriations (regular, supplemental, and continuing) bills, rescissions, and budget reconciliation bills. This report is a guide to CRS reports that provide analytical perspectives on the 13 annual appropriations bills, and other related appropriation measures. It does not include a detailed explanation or description of the budget or appropriations processes. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Treasury, Postal Service, Executive Office of the President, and General Government.
- Appropriations for FY1999: Defense
- Appropriations are one part of a complex federal budget process that includes budget resolutions, appropriations (regular, supplemental, and continuing) bills, rescissions, and budget reconciliation bills. This report is a guide to CRS reports that provide analytical perspectives on the 13 annual appropriations bills, and other related appropriation measures. It does not include a detailed explanation or description of the budget or appropriations processes. It is designed to supplement the information provided by the House and Senate Defense Appropriations Subcommittees.