Congressional Research Service Reports - 213 Matching Results

Search Results

The 2002 Farm Bill: Overview and Status

Description: This report discusses the provisions of the 1996 farm bill, which was due to expire in 2002 but was extended for an additional 6 years on May 13, 2002 by President Bush (P.L. 107-171). The new law is called the "Farm Security and Rural Investment Act (FSRIA) of 2002. The new law generally supersedes the previous omnibus farm bill, the Federal Agriculture Improvement and Reform (FAIR) Act of 1996 (P.L. 104-127). The new farm law has attracted widespread criticism both in the U.S. and abroad. This report discusses these criticisms as well as the defenses of the law's proponents.
Date: September 3, 2002
Creator: Becker, Geoffrey S. & Womach, Jasper
Partner: UNT Libraries Government Documents Department

Appropriations for FY2003: Interior and Related Agencies

Description: Appropriations are one part of a complex federal budget process that includes budget resolutions, appropriations (regular, supplemental, consolidated, and continuing) bills, rescissions, and budget reconciliation bills. 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 Interior Appropriations Subcommittees.
Date: September 3, 2002
Creator: Hardy-Vincent, Carol & Boren, Susan
Partner: UNT Libraries Government Documents Department

Appropriations for FY2003: VA, HUD, and Independent Agencies

Description: 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 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 Subcommittee on VA, HUD, and Independent Agencies.
Date: September 3, 2002
Creator: Snook, Dennis W. & Bourdon, E. Richard
Partner: UNT Libraries Government Documents Department

Auditing and Its Regulators: Reforms After Enron

Description: 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
Date: September 3, 2002
Creator: Lyke, Bob
Partner: UNT Libraries Government Documents Department

Drug Control: International Policy and Options

Description: Over the past decade, worldwide production of illicit drugs has risen dramatically: opium and marijuana production has roughly doubled and coca production tripled. Street prices of cocaine and heroin have fallen significantly in the past 20 years, reflecting increased availability. Despite apparent national political resolve to deal with the drug problem, inherent contradictions regularly appear between U.S. anti-drug policy and other national policy goals and concerns. The mix of competing domestic and international pressures and priorities has produced an ongoing series of disputes within and between the legislative and executive branches concerning U.S. international drug policy. One contentious issue has been the Congressionally-mandated certification process, an instrument designed to induce specified drug-exporting countries to prioritize or pay more attention to the fight against narcotics businesses.
Date: September 3, 2002
Creator: Lee, Rensselaer & Perl, Raphael F.
Partner: UNT Libraries Government Documents Department

Export Tax Benefits and the WTO: Foreign Sales Corporations and the Extraterritorial Replacement Provisions

Description: The U.S. tax code’s Foreign Sales Corporation (FSC) provisions provided a tax benefit for U.S. exporters. However, the European Union (EU) in 1997 charged that the provision was an export subsidy and thus contravened the World Trade Organization (WTO) agreements. A WTO ruling upheld the EU complaint, and to avoid WTO sanctioned retaliatory tariffs, U.S. legislation in November 2000 replaced FSC with the “extraterritorial income” (ETI) provisions, consisting of a redesigned export tax benefit of the same magnitude as FSC. The EU maintained that the new provisions are also not WTO-compliant and asked the WTO to rule on the matter.
Date: September 3, 2002
Creator: Brumbaugh, David L.
Partner: UNT Libraries Government Documents Department

Defense Outsourcing: The OMB Circular A-76 Policy

Description: This report provides information on the Office of Management and Budget’s (OMB) Circular A-76, “Performance of Commercial Activities,” and the impact of a related reform initiative, the Federal Activities Inventory Reform Act (FAIR) of 1998, within the Department of Defense. The Circular defines federal policy for determining whether recurring commercial activities should be outsourced to commercial sources, Governmental facilities, or through inter-service support agreements. The FAIR Act creates statutory reporting requirements for federal executive agencies, by requiring Federal executive agencies to identify activities “not inherently governmental” and consider outsourcing through managed competitions. However, FAIR does not require that agencies contract out these activities.
Date: September 4, 2002
Creator: Grasso, Valerie Bailey
Partner: UNT Libraries Government Documents Department