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Auction-Rate Securities
This report discusses auction-rate securities (ARSs), which most are long-term bonds, although some ARS are structured as preferred shares and so have no maturities.
Auditing and Accounting Reform Proposals: A Side-by-Side Comparison
This report compares the major provisions of three auditor and accounting reform proposals: two versions of H.R. 3763 (as passed by the House on April 24, 2002, and by the Senate on July 15, 2002), and proposed rules that the U.S. Securities and Exchange Commission (SEC) published on June 26th under its existing authority. H.R. 3763, in its House and Senate versions, and the SEC proposal seek to restore confidence in corporate reporting by enhancing the oversight of financial accounting. All three proposals would create a new oversight body to regulate independent auditors (whose certification the law requires to be affixed to the annual reports of all publicly traded corporations).
Auditing and Accounting Regulation: Key SEC Powers
Key auditing and accounting reform legislation, S. 2673 (Sarbanes), and H.R. 3763 (Oxley), and proposals for auditor oversight by the Securities and Exchange Commission (SEC) have been launched to help restore public confidence in a system of corporate financial accounting tainted by accounting fiascos at companies like Enron, Tyco, and Worldcom. This report provides background on significant current SEC regulatory powers in the area of accounting and auditing. It will be updated if there are changes in SEC authority.
Auditing and Its Regulators: Proposals for Reform After Enron
Auditors are regulated by both governmental agencies and professional organizations, though many now question whether this oversight is adequate. Enron’s auditor, Arthur Andersen, has been investigated by the U.S. Securities and Exchange Commission (SEC), several congressional committees, and other agencies, and it is facing numerous law suits. A federal jury convicted the firm on obstruction of justice charges on June 15, 2002. Other corporations and their auditors are also under scrutiny. Numerous accounting and audit reforms have been proposed, including some by the accounting industry. The House passed an audit reform bill (H.R. 3763) on April 24, 2002. The Senate passed an amended version of its bill (S. 2673) on July 15th. The SEC published proposed reform rules June 26th; on the 28th it required top executives in companies with revenues exceeding $1.2 billion to personally certify that filed reports are complete and accurate
Auditing and Its Regulators: Proposals for Reform After Enron
Auditors are regulated by both governmental agencies and professional organizations, though many now question whether this oversight is adequate. Enron’s auditor, Arthur Andersen, has been investigated by the U.S. Securities and Exchange Commission (SEC), several congressional committees, and other agencies, and it is facing numerous law suits. A federal jury convicted the firm on obstruction of justice charges on June 15, 2002. Other corporations and their auditors are also under scrutiny. Numerous accounting and audit reforms have been proposed, including some by the accounting industry. The House passed an audit reform bill (H.R. 3763) on April 24, 2002. The Senate passed an amended version of its bill (S. 2673) on July 15th. The SEC published proposed reform rules June 26th; on the 28th it required top executives in companies with revenues exceeding $1.2 billion to personally certify that filed reports are complete and accurate
Auditing and Its Regulators: Reforms After Enron
Auditors are regulated by both governmental agencies and professional organizations, though many now question whether this oversight is adequate. Enron’s auditor, Arthur Andersen, has been investigated by the U.S. Securities and Exchange Commission (SEC), several congressional committees, and other agencies, and it is facing numerous law suits. A federal jury convicted the firm on obstruction of justice charges on June 15, 2002. Other corporations and their auditors are also under scrutiny. Numerous accounting and audit reforms have been proposed, including some by the accounting industry. The House passed an audit reform bill (H.R. 3763) on April 24, 2002. The Senate passed an amended version of its bill (S. 2673) on July 15th. The SEC published proposed reform rules June 26th; on the 28th it required top executives in companies with revenues exceeding $1.2 billion to personally certify that filed reports are complete and accurate
Auditing and Its Regulators: Reforms After Enron
Auditors are regulated by both governmental agencies and professional organizations, though many now question whether this oversight is adequate. Enron’s auditor, Arthur Andersen, has been investigated by the U.S. Securities and Exchange Commission (SEC), several congressional committees, and other agencies, and it is facing numerous law suits. A federal jury convicted the firm on obstruction of justice charges on June 15, 2002. Other corporations and their auditors are also under scrutiny. Numerous accounting and audit reforms have been proposed, including some by the accounting industry. The House passed an audit reform bill (H.R. 3763) on April 24, 2002. The Senate passed an amended version of its bill (S. 2673) on July 15th. The SEC published proposed reform rules June 26th; on the 28th it required top executives in companies with revenues exceeding $1.2 billion to personally certify that filed reports are complete and accurate
Auditing and Its Regulators: Reforms After Enron
Auditors are regulated by both governmental agencies and professional organizations, though many now question whether this oversight is adequate. Enron’s auditor, Arthur Andersen, has been investigated by the U.S. Securities and Exchange Commission (SEC), several congressional committees, and other agencies, and it is facing numerous law suits. A federal jury convicted the firm on obstruction of justice charges on June 15, 2002. Other corporations and their auditors are also under scrutiny. Numerous accounting and audit reforms have been proposed, including some by the accounting industry. The House passed an audit reform bill (H.R. 3763) on April 24, 2002. The Senate passed an amended version of its bill (S. 2673) on July 15th. The SEC published proposed reform rules June 26th; on the 28th it required top executives in companies with revenues exceeding $1.2 billion to personally certify that filed reports are complete and accurate
Auditor Oversight: Proposals for New Regulator
This report provides basic background information on current regulation of auditors and summarizes alternatives now under consideration. Reforms proposed by Congress and the executive branch focus on oversight of the independent auditor, whose responsibility (in the broadest sense) is to certify that a corporation’s accounting statements reflect its true financial condition.
Auditor Reform Proposals: A Side-by-Side Comparison
No Description Available.
August 20, 1997 Members of the Legislative Audit Committee: The Railroad Commission of Texas (Commission) has made progress in addressing recommendations contained in An Audit Report on Management Controls at the Texas Railroad Commission (SAO Report No. 96-032, February 1996). During our follow-up review, we identified other actions management should consider to further improve specific processes or to more fully address the recommendations in the above report. Our review of prior-audit findings were only for those issues we felt had the greatest impact on the overall efficiency and effectiveness of the Commission in regulating natural resources, ensuring community safety, and promoting economic development. The most significant, but not all, audit issues have been addressed, as discussed in the attached table. The attached table summarizes the current status of our recommendations for the most significant audit issues. It also includes the Commissioners’ responses to our audit follow-up and additional recommendations. We thank the Commission for its assistance and cooperation. If you have any questions, please call Barnie Gilmore at 479-4785. Sincerely, Lawrence F. Alwin, CPA State Auditor kob/rmn Attachment cc: Mr. Charles R. Matthews, Chairman Mr. Barry Williamson, Commissioner Ms. Carole Keeton Rylander, Commissioner Mr. Mike Regan, CPA, Chief Financial Officer SAO Report No. 97-083
No Description Available.
Aung San Suu Kyi's Party Takes Control of Parliament in Burma
This report discusses politics and government in Burma following elections in November 2015. Aung San Suu Kyi's National League for Democracy (NLD) has now assumed control of Burma's Union Parliament. The lower chamber (People's Assembly) and the upper chamber (National Assembly) took office on February 1 and 3, 2016, respectively.
Australia: Background and U.S. Relations
This report gives an overview of the relationship between the Commonwealth of Australia and the United States including the close alliance under the ANZUS treaty. The report includes information about the structure of the Australian government, political and domestic issues, economics, defense policies and security ties, counterterrorism, environmentalism, affairs in Asia and the Pacific Southwest, and an analysis of other specific events.
Australia: Background and U.S. Relations
This report gives an overview of the relationship between the Commonwealth of Australia and the United States including the close alliance under the ANZUS treaty. The report includes information about the structure of the Australian government, political and domestic issues, economics, defense policies and security ties, counterterrorism, environmentalism, affairs in Asia and the Pacific Southwest, and an analysis of other specific events.
Australia: Background and U.S. Relations
This report gives an overview of the relationship between the Commonwealth of Australia and the United States including the close alliance under the ANZUS treaty. The report includes information about the structure of the Australian government, political and domestic issues, economics, defense policies and security ties, counterterrorism, environmentalism, affairs in Asia and the Pacific Southwest, and an analysis of other specific events.
Australia: Background and U.S. Relations
No Description Available.
Australia: Background and U.S. Relations
The Commonwealth of Australia and the United States are close allies under the ANZUS treaty. Australia evoked the treaty to offer assistance to the United States after the attacks of September 11, 2001, in which 22 Australians were among the dead. Australia was one of the first countries to commit troops to U.S. military operations in Afghanistan and Iraq. The Howard Government’s strong commitment to the United States in Afghanistan and Iraq and the recently negotiated bilateral Free Trade Agreement (FTA) between Australia and the United States have strengthened what were already close ties between the two long-term allies.
Australia, the Southwest Pacific, and United States Interests
No Description Available.
Australian-U.S. Economic Relations
No Description Available.
Authoritative Resources on the American Recovery and Reinvestment Act of 2009 (ARRA)
List containing authoritative resources to assist in responding to a broad range of questions and concerns about the American Recovery and Reinvestment Act (ARRA), P.L. 111-5. It includes links to the full text of the act, Congressional Budget Office (CBO) estimates, White House fact sheets, and federal, state, and municipal government websites are included, along with other useful information.
Authoritative Resources on the American Recovery and Reinvestment Act of 2009 (ARRA)
This report presents a list of authoritative resources designed to assist in responding to a broad range of questions and concerns about the American Recovery and Reinvestment Act (ARRA), P.L. 111-5. Links to the full text of the act, Congressional Budget Office (CBO) estimates, White House fact sheets, and federal, state, and municipal government websites are included, along with other useful information.
Authoritative Resources on the American Recovery and Reinvestment Act of 2009 (ARRA)
This report presents a list of authoritative resources designed to assist in responding to a broad range of questions and concerns about the American Recovery and Reinvestment Act (ARRA), P.L. 111-5. Links to the full text of the act, Congressional Budget Office (CBO) estimates, White House fact sheets, and federal, state, and municipal government websites are included, along with other useful information.
Authoritative Resources on the American Recovery and Reinvestment Act of 2009 (ARRA)
This report presents a list of authoritative resources designed to assist in responding to a broad range of questions and concerns about the American Recovery and Reinvestment Act (ARRA), P.L. 111-5. Links to the full text of the act, Congressional Budget Office (CBO) estimates, White House fact sheets, and federal, state, and municipal government websites are included, along with other useful information.
Authoritative Resources on the American Recovery and Reinvestment Act of 2009 (ARRA)
This report presents a list of authoritative resources designed to assist in responding to a broad range of questions and concerns about the American Recovery and Reinvestment Act (ARRA), P.L. 111-5. Links to the full text of the act, Congressional Budget Office (CBO) estimates, White House fact sheets, and federal, state, and municipal government websites are included, along with other useful information.
Authoritative Resources on the American Recovery and Reinvestment Act of 2009 (ARRA)
No Description Available.
Authoritative Resources on the American Recovery and Reinvestment Act of 2009 (ARRA)
No Description Available.
Authority of a President to Modify or Eliminate a National Monument
President Clinton created a number of new national monuments, using authority given the President under the Antiquities Act of 1906. Many of the designations were controversial and renewed discussion of that Act and whether a President can modify or eliminate a Presidentially created national monument. This report examines that question.
Authority of State and Local Police to Enforce Federal Immigration Law
This report discusses the authority of state and local law enforcement to assist in the enforcement of federal immigration law through the investigation and arrest of persons believed to have violated such laws. It describes current provisions in federal law that permit state and local police to enforce immigration law directly, analyzes major cases concerning the ability of states and localities to assist in immigration enforcement, and briefly examines opinions on the issue by the Office of Legal Counsel (OLC) within the Department of Justice.
Authority of State and Local Police to Enforce Federal Immigration Law
This report discusses the authority of state and local law enforcement to assist in the enforcement of federal immigration law through the investigation and arrest of persons believed to have violated such laws. It describes current provisions in federal law that permit state and local police to enforce immigration law directly; analyzes major cases concerning the ability of states and localities to assist in immigration enforcement, including the Supreme Court's ruling in Arizona v. United States; and briefly examines opinions on the issue by the Office of Legal Counsel (OLC) within the Department of Justice. This report does not discuss legal issues raised by state and local measures intended to supplement federal immigration laws through the imposition of additional criminal or civil penalties.
Authority of State and Local Police to Enforce Federal Immigration Law
This report discusses the authority of state and local law enforcement to assist in the enforcement of federal immigration law through the investigation and arrest of persons believed to have violated such laws. It describes current provisions in federal law that permit state and local police to enforce immigration law directly, analyzes major cases concerning the ability of states and localities to assist in immigration enforcement, and briefly examines opinions on the issue by the Office of Legal Counsel (OLC) within the Department of Justice.
Authority of State and Local Police to Enforce Federal Immigration Law
No Description Available.
Authority of State Legislatures to Accept Funds Under the American Recovery and Reinvestment Act of 2009
This report analyzes the language contained in § 1607 of the American Recovery and Reinvestment Act of 2009 (Recovery Act),1 which provides that federal funds can be made available to a state by the federal government either after certification by a governor that such money will be requested and spent or after the adoption of a concurrent resolution by a state legislature. This report evaluates the authority of state legislatures to, by concurrent resolution, provide for the acceptance of federal funds.
Authority of the Federal Energy Regulatory Commission to Fix Electricity Rates and Charges and to Require Refund Payments by a Public Utility
Sections 205 and 206 of the Federal Power Act concern rates and charges collected by a public utility in transmitting or selling electric energy in interstate commerce. These rates and charges are required to be just and reasonable. States retain jurisdiction over facilities for generation, distribution, or transmission of electric energy in intrastate commerce. The Commission has the authority to determine that an existing rate is unjust or unreasonable and set a new rate. In certain situations Federal Energy Regulatory Commission (FERC) may have authority to refund amounts paid in excess of just and reasonable rates. Case law is useful in determining when such a situation may exist.
Authority of the Senate to Exclude and Not Seat a Senator-Elect or Senator-Designate
No Description Available.
Authority to Enforce the Immigration and Nationality Act (INA) in the Wake of the Homeland Security Act: Legal Issues
No Description Available.
Authorization and Appropriations for FY2003: Defense
This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Energy and Water. It summarizes the current legislative status of the bill, its scope, major issues, funding levels, and related legislative activity. The report lists the key CRS staff relevant to the issues covered and related CRS products.
Authorization and Appropriations for FY2003: Defense
This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Energy and Water. It summarizes the current legislative status of the bill, its scope, major issues, funding levels, and related legislative activity. The report lists the key CRS staff relevant to the issues covered and related CRS products.
Authorization and Appropriations for FY2003: Defense
This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Energy and Water. It summarizes the current legislative status of the bill, its scope, major issues, funding levels, and related legislative activity. The report lists the key CRS staff relevant to the issues covered and related CRS products.
Authorization and Appropriations for FY2004: Defense
This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Energy and Water. It summarizes the current legislative status of the bill, its scope, major issues, funding levels, and related legislative activity.
Authorization and Appropriations for FY2004: Defense
No Description Available.
Authorization and Appropriations for FY2004: Defense
This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Energy and Water. It summarizes the current legislative status of the bill, its scope, major issues, funding levels, and related legislative activity. The report lists the key CRS staff relevant to the issues covered and related CRS products.
Authorization and Appropriations for FY2004: Defense
This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Energy and Water. It summarizes the current legislative status of the bill, its scope, major issues, funding levels, and related legislative activity. The report lists the key CRS staff relevant to the issues covered and related CRS products.
Authorization and Appropriations for FY2004: Defense
This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Energy and Water. It summarizes the current legislative status of the bill, its scope, major issues, funding levels, and related legislative activity. The report lists the key CRS staff relevant to the issues covered and related CRS products.
Authorization and Appropriations for FY2005: Defense
This report is a guide to one of the 13 regular appropriations bills that Congress considers each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Defense. It summarizes the status of the bill, its scope, major issues, funding levels, and related congressional activity.
Authorization and Appropriations for FY2005: Defense
No Description Available.
Authorization and Appropriations for FY2005: Defense
No Description Available.
Authorization and Appropriations for FY2005: Defense
This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Energy and Water. It summarizes the current legislative status of the bill, its scope, major issues, funding levels, and related legislative activity. The report lists the key CRS staff relevant to the issues covered and related CRS products.
Authorization For Use Of Military Force in Response to the 9/11 Attacks (P.L. 107-40): Legislative History
No Description Available.
Authorization for Use of Military Force in Response to the 9/11 Attacks (P.L. 107-40): Legislative History
This report provides a legislative history of the legislation, S.J.Res. 23 , the “Authorization for Use of Military Force” (AUMF), which, as Congress stated in its text, constitutes the legislative authorization for the use of U.S. military force contemplated by the War Powers Resolution. It also is the statute which the President and his attorneys have subsequently cited as an authority for him to engage in electronic surveillance against possible terrorists without obtaining authorization of the special Court created by the Foreign Intelligence Surveillance Act (FISA) of 1978, as amended.
Authorization of Appropriations: Procedural and Legal Issues
This report provides a brief explanation of the distinction between authorized and unauthorized appropriations, and its significance for understanding how appropriations and other legislation work in conjunction to determine how agencies may spend appropriated funds.