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Wednesday, March 6, 2013

The Proposed Equal Rights Amendment: Contemporary Ratification Issues



Thomas H. Neale
Specialist in American National Government

The year 2012 marked the 30th anniversary of the expiration of the proposed Equal Rights Amendment’s extended ratification deadline. Since that time, new analyses have emerged that bear on the question of whether the amendment proposed in 1972 remains constitutionally viable. This report examines the legislative history of an Equal Rights Amendment (ERA) and both identifies and provides an analysis of contemporary factors that may bear on its present and future viability.

An Equal Rights Amendment was first introduced in Congress in 1923. After 49 years of effort by supporters, an amendment declaring that “equality of rights under the law shall not be denied or abridged by the United States or any State on account of sex” was proposed by Congress for ratification by the states in 1972. This amendment will be referred to hereinafter as “the proposed Equal Rights Amendment,” or “the proposed ERA.” Article V of the Constitution requires that three-fourths of the states, 38 at present, must ratify an amendment before it becomes part of the Constitution. In addition to this requirement, Congress has added a seven-year ratification deadline to the 18
th, 20th, and all subsequent amendments. In the proposed ERA, the deadline was included in the preamble to the authorizing resolution, rather than in the body of the amendment. As originally proposed, the amendment would have expired in 1979 if not ratified by 38 states.

Although the proposed ERA was eventually approved by 35 states, controversy and opposition combined with other issues to bring the ratification process to a halt as the deadline approached. In 1978, Congress voted to extend the deadline until June 30, 1982. Opponents claimed the extension violated the spirit, if not the letter of the amendment process, but supporters insisted the amendment needed more time for state consideration, and that the deadline, as noted previously, was placed not in the amendment, but in the preamble to the authorizing resolution. Notwithstanding the action of Congress, no further states ratified the proposed Equal Rights Amendment during the extension period, and it was presumed to have expired in 1982. During the same period, the legislatures of five states passed resolutions rescinding their earlier ratifications, a process referred to as rescission. The Supreme Court had agreed to hear cases on the rescission question, but the proposed ERA expired before they could be heard, and the High Court dismissed the cases as moot.

In recent years, proponents of the proposed Equal Rights Amendment have asserted that Congress possesses both the authority to repeal the original ratification time limit and its 1978 extension of that limit, and to restart the clock on ratification at the current level of 35 states, without a time limit. Thus, they contend that only three additional state ratifications would be necessary at any time in the future for the proposed ERA to be adopted as an amendment to the Constitution. Joint resolutions to repeal the deadline and reopen the ratification process were introduced in the Senate and House of Representatives during the 112
th Congress. Although no action was taken beyond routine committee referral, new versions of these measures may be introduced in the 113th Congress.

In support of their arguments, ERA proponents claim that Article V of the Constitution gives Congress uniquely broad authority over the amendment process. They also point to Supreme Court decisions, Dillon v. Gloss and Coleman V. Miller, that they claim provide support for this assertion. In addition, they cite the example of the 27
th Amendment, also known as the “Madison Amendment,” which was ratified in 1992, after having been pending for 203 years. This, they maintain, further supports their assertion that proposed amendments that do not include time
limits within the body of the amendment text itself, remain viable and eligible for ratification indefinitely.

Opponents of further extension may argue that attempting to revive the amendment would be politically divisive, and that providing the proposed ERA with a “third bite of the apple” would be contrary to the spirit and perhaps the letter of Article V and the intentions of Congress in setting the earlier limits. They would arguably reject the example of the 27
th Amendment, which, unlike the proposed ERA, never had a ratification time limit. Further, they might claim that efforts to revive the proposed Equal Rights Amendment ignore the possibility that state ratifications may have expired with the proposed ERA in 1982, and that proponents of the amendment do not address the issue of state rescission, which has never been specifically addressed by any U.S. court, but only dismissed by the Supreme Court because the cases accepted on appeal had become moot.

These are some of the issues that could come before Congress should legislation repealing the earlier deadlines assigned to the proposed Equal Rights Amendment be given active consideration in the future, or should Congress seek to accede to additional ratifications without consideration of the expired deadlines in the congressional resolutions.


Date of Report: February 28, 2013
Number of Pages: 31
Order Number: R42979
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Sessions, Adjournments, and Recesses of Congress



Richard S. Beth
Specialist on Congress and the Legislative Process

Jessica Tollestrup
Analyst on Congress and the Legislative Process


The House and Senate use the terms session, adjournment, and recess in both informal and more formal ways, but the concepts apply in parallel ways to both the daily and the annual activities of Congress. A session begins when the chamber convenes and ends when it adjourns. A recess, by contrast, does not terminate a session, but only suspends it temporarily.

In context of the daily activities of Congress, any calendar day on which a chamber is in session may be called a (calendar) “day of session.” A legislative day, by contrast, continues until the chamber adjourns. A session that continues into a second calendar day without adjourning still constitutes only one legislative day, but if a chamber adjourns, then reconvenes later on the same day, the single day of session includes two legislative days. Conversely, if a chamber recesses and then reconvenes on the same day, the same day of session and the same legislative day both continue. Finally, when a chamber recesses overnight, instead of adjourning, although a new calendar day of session begins when it reconvenes, the same legislative day continues.

A regular annual session of Congress begins when the two chambers convene in January, pursuant to the Constitution (or to law). An annual session ends with an adjournment sine die. Until the next annual session convenes, Congress is then in a period of sine die adjournment (or “intersession recess”). If the President were to call an additional, “extraordinary” session, it would be procedurally similar to a regular annual session.

The Constitution provides that neither chamber may adjourn for three days or more without the consent of the other. The two houses consent to each other’s sine die adjournment by adopting a concurrent resolution, called an “adjournment resolution.” They use a similar vehicle to allow each other to suspend their daily sessions for three days or more without terminating their annual session. Such a suspension is called a “recess of the session,” an intrasession recess, or, more formally, an “adjournment for more than three days” within a session. To avoid the need for a concurrent resolution, a chamber may hold pro forma sessions on such a schedule that no break of three days or more occurs.

Legislation retains its status, and may continue to receive action, until the last session of a Congress adjourns sine die. Nowadays, measures are “pocket vetoed” only when unsigned by the President after a final adjournment sine die. Nominations, by contrast, will be returned to the President if they remain pending whenever the Senate adjourns sine die or recesses its session for more than 30 days, unless the body otherwise orders.

“Lame duck sessions” are periods when Congress is in session after election day, but before the newly elected Congress takes office. Nowadays, they are not separate annual sessions, but portions of the last regular annual session of a Congress, usually separated from the pre-election portion by a recess of the session or by a period of pro forma sessions.

Recent Presidents have made recess appointments during intersession recesses (periods of sine die adjournment), even very short ones, but have usually done so during intrasession recesses only of 10 days or more. Pro forma sessions have sometimes been used to preclude recess appointments by preventing a recess of the session. The Office of Legal Counsel has recently argued that recess appointments are possible during a period that would be a recess of the session if not for pro forma sessions. A 2013 U.S. Court of Appeals decision instead asserts that recess



Date of Report: February 27, 2013
Number of Pages: 28
Order Number: R42977
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Federal Financial Reporting: An Overview



Meredith A. Levine
Analyst in Government Organization and Management

Federal financial reporting—defined here as the process of recording retrospective executive department-level financial and performance information—can provide both a snapshot of the government’s financial health at a given moment in time, as well as an accounting of its financial performance over a particular time frame. Federal financial reports may help the federal government demonstrate accountability, provide information for policy formulation and planning, and be used to evaluate governmental performance. Multiple reports are required by law, and all are intended to permit users—Congress, the President, agency heads, program managers, and citizens—to see how the government raises, handles, and expends public money. Congress, in particular, may find the information in federal financial reports useful for oversight.

The Budget and Accounting Procedures Act of 1950 was the first statute to require executive agencies to provide reports and information on their financial condition to the Secretary of the Treasury. The Chief Financial Officers Act of 1990 (CFO Act) mandates the preparation of audited annual financial statements for certain funds and accounts from a number of executive branch agencies, with 10 agencies selected to provide audited annual financial statements for all agency accounts. The latter provision was expanded to every agency covered under the CFO Act (commonly referred to as CFO agencies) in the Government Management Reform Act of 1994 (GMRA) and to every executive agency in the Accountability of Tax Dollars Act of 2002 (ATDA). In addition, the CFO Act requires the director of the Office of Management and Budget (OMB) to furnish an annual financial management status report and a government-wide five-year financial management plan, and GMRA requires the Secretary of the Treasury to provide government-wide annual consolidated financial statements to be audited by the Government Accountability Office (GAO).

GAO has documented improvements to federal financial reporting since the enactment of the CFO Act. Demonstrable progress has been in evidence across numerous financial management indicators, including timeliness, consistency, and auditability. In FY2012, 21 of 24 CFO agencies received unqualified (clean) audit opinions on their annual financial statements, which means that their statements were free of material misstatements and accord with Generally Accepted Accounting Principles (GAAP). Challenges have persisted, though, both within agencies and government-wide.

Unqualified overall audit opinions can obscure material weaknesses that underlie systematic financial management issues. In addition, two agencies—the Department of Homeland Security (DHS) and the Department of Defense (DOD)—have never received unqualified audit opinions, which signifies the persistence of financial problems at these agencies. Government-wide, the U.S. consolidated financial statements have received a disclaimer of opinion every year since they were first required under GMRA. GAO was unable to express an opinion on the FY2012 U.S. consolidated financial statements due to material weaknesses in internal control over financial reporting and other limitations on the scope of its work. Finally, federal financial statements may not provide readily understandable information to their multiple stakeholders.

Congress has recently considered legislation relating to audits of federal financial statements. In the 113
th Congress, Representative Lee has introduced legislation (H.R. 559) that would require a 5% reduction in a federal agency’s discretionary budgetary authority for failure to produce an annual financial statement or failure to receive either an unqualified or qualified audit opinion on its annual financial statement. H.R. 559 was referred to the Committee on Oversight and Government Reform and the Committee on Armed Services. The 112th Congress considered similar legislation, as well as legislation on audited annual financial statements at DOD and DHS, specifically.

In the 112
th Congress, Senator Coburn introduced the Audit the Pentagon Act, which would have mandated auditable financial statements by DOD for its FY2017 statements. The legislation also would have required DOD to provide a complete and validated statement of budgetary resources by FY2014. Congress also considered legislation to address problems at the Department of Homeland Security in the 112th Congress. The DHS Audit Requirement Target Act of 2012 (DART, 126 Stat. 1591) was signed into law on December 20, 2012. The DART Act directs DHS to obtain an unqualified audit opinion beginning with its FY2013 annual financial statements.

Date of Report: February 27, 2013
Number of Pages: 27
Order Number: R42975
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Federal Aid for Reconstruction of Houses of Worship: A Legal Analysis



Cynthia Brougher
Legislative Attorney

In late October 2012, Hurricane Sandy struck the East Coast of the United States, causing severe damage to the mid-Atlantic and northeast regions of the country. The resulting destruction led to major disaster declarations in 12 states and the District of Columbia, making those states eligible for certain federal supplemental assistance to aid in the recovery process. The damage resulting from Hurricane Sandy devastated a wide range of communities, and many individuals and organizations have sought federal assistance for recovery, including churches, which has raised constitutional concerns regarding the provision of federal assistance to religious organizations.

The First Amendment of the U.S. Constitution generally prohibits the government from sponsoring or financing religious activities. The U.S. Supreme Court has interpreted the restrictions on federal aid provided to religious institutions in a number of contexts. In the context of providing aid to fund the construction or maintenance of religious buildings, the Court has permitted such aid if the building is not used for worship or religious instruction in a series of cases in the early 1970s. Over time, however, the focus of the Court’s analysis in Establishment Clause cases involving public aid to religious institutions has shifted. More recent cases arguably suggest that neutrality in the eligibility of participants competing for public funds may be paramount. At least one federal court of appeals and the U.S. Department of Justice’s Office of Legal Counsel have relied on this shift to support conclusions that funding may be permitted to provide assistance to religious facilities in some scenarios, such as urban development, emergency and disaster assistance, and historic preservation.

This report examines the constitutional rules governing federal funding for religious buildings and analyzes the Court’s previous decisions on this issue. It also analyzes more recent lower court and administrative opinions that have distinguished the Court’s decisions and allowed public funds to be awarded to houses of worship. Finally, the report discusses examples in which Congress has proposed or provided funding related to the construction and maintenance of religious buildings, including H.R. 592, which would authorize FEMA to provide disaster recovery assistance to houses of worship and other buildings operated by religious organizations.



Date of Report: February 27, 2013
Number of Pages: 16
Order Number: R42974
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