Subject search results

17 Document(s) [ Subject: Financial%20investments ]

Committee: House Higher Education
Title: Interim Report
Subjects: Financial investments | Foreign investments | Higher education | Higher education affordability | Higher Education Coordinating Board, Texas | Hinson-Hazlewood College Student Loan Program | Investment of public funds | Job training programs | Permanent University Fund | Russia | School discipline | Student aid | Teacher retention | Teacher retirement | Teacher Retirement System of Texas | Teacher shortages | Teacher training | University finance | Veterans | Workforce |
Library Call Number: L1836.88 Ed84hh
Session: 87th R.S. (2021)
Online version: View report [98 pages  File size: 10,030 kb]
Charges: This report should address the charges below.
1. Monitor the agencies and programs under the Committee’s jurisdiction and oversee the implementation of relevant legislation passed by the 87th Legislature. Conduct active oversight of all associated rulemaking and other governmental actions taken to ensure the intended legislative outcome of all legislation, including the following:
  • SB 1102, 87th R.S. relating to the establishment of the Texas Reskilling and Upskilling through Education (TRUE) Program to support workforce education; and
  • SB 1295, 87th R.S. relating to financial support and incentives for comprehensive regional universities.
2. Review progress toward the goals of the 60x30TX plan, including institutional strategies for responding to changing workforce needs and demands, including workforce education, industry certification, and degree programs to address healthcare shortages.
3. Examine factors that have contributed to the rising costs of higher education, including the effect of statutory tuition and fee waivers and exemptions, the cost of compliance with state and federal mandates, and the increase in the number of non-faculty staff. Make recommendations for controlling these costs and ensuring a sound fiscal approach to managing college affordability for the future.
4. Evaluate the impact of the pandemic on the state’s teacher workforce and current practices to improve the recruitment, preparation, and retention of high-quality educators. Explore the impact of the educator preparation program regulatory environment. Make recommendations to improve educator recruitment, retention, and preparation throughout the state. (Joint Charge with Committee on Public Education)
5. Review the impact of investments of endowment and other trust funds, including the Permanent University Fund, by university systems and institutions of higher education in businesses and funds owned or controlled by the Russian government or Russian nationals, and determine the need for investment restrictions. Consider the impact of any proposed investment restrictions on fund performance.
Committee: House Investments and Financial Services
Title: Interim Report
Subjects: Banks and banking | Business climate | Consumer Credit Commissioner, Office of | Credit service organizations | Elder abuse | Electronic security | Financial investments | Fraud | Loans | Senior citizens | Subprime lending |
Library Call Number: L1836.84 IN9
Session: 84th R.S. (2015)
Online version: View report [68 pages]
Charges: This report should address the charges below.
1. Study the current state of cybersecurity of financial institutions in Texas. Review state and federal laws, and evaluate what additional steps need to be taken to make financial institutions in Texas more secure.
2. Examine the short-term lending industry in Texas. Study the adequacy of consumer access to credit and the effectiveness of consumer protections, specifically reviewing the consistency and coordination of state law with federal law and local ordinances. Review data-reporting requirements for credit-access businesses and make appropriate recommendations.
3. Evaluate what policies are currently in place to prevent the financial exploitation and financial abuse of aging Texans, and determine what changes need to be made to strengthen protections for this vulnerable population.
4. Study the impact on local communities when community banks are consolidated and how this changes the landscape of banking in Texas. Evaluate how the state can help expand charter opportunities in Texas.
5. Examine the current investment climate and resources available to businesses in Texas. Analyze the effectiveness of existing programs and whether current investment tools are bringing new businesses and new jobs to Texas, and determine whether the current programs are helping established businesses in Texas create jobs. Identify barriers to investment opportunities faced by businesses and investors. This analysis should include but not be limited to: angel investing, crowdfunding, micro-lending, private equity, venture capital, and mezzanine investing. Make appropriate recommendations to ensure investment tools in Texas continue to evolve to help bring jobs to Texas and meet the needs of new and existing businesses in Texas.
6. Conduct legislative oversight and monitoring of the agencies and programs under the committee's jurisdiction and the implementing of relevant legislation passed by the 84th Legislature. In addition to general oversight, the Committee should specifically: a. consider any reforms to state agencies to make them more responsive to Texas taxpayers and citizens; b. identify issues regarding the agency or its governance that may be appropriate to investigate, improve, remedy, or eliminate; c. determine whether an agency is operating in a transparent and efficient manner; and d. identify opportunities to streamline programs and services while maintaining the mission of the agency and its programs.
Supporting documents
Committee: House Investments and Financial Services
Title: Committee meeting handouts and testimony, April 12, 2016 (Cyber security, investment climate, community banking)
Library Call Number:
Session: 84th R.S. (2015)
Online version: View document [312 pages  File size: 12,444 kb]
Committee: House Pensions
Title: Interim Report
Subjects: Employees Retirement System of Texas | Financial investments | Governmental Accounting Standards Board | Law enforcement | Pension liabilities | Pension Review Board, Texas | Public retirement systems |
Library Call Number: L1836.84 P387
Session: 84th R.S. (2015)
Online version: View report [16 pages]
Charges: This report should address the charges below.
1. Study the impact that fluctuations in global financial markets have had on public pension funds. Analyze assumed rates of return on investments, structures among asset classes, long-term and shorter-term investment goals, and make appropriate recommendations to ensure the investment structure of public pension funds are meeting fiduciary responsibilities.
2. Examine Texas pension funds’ compliance with Governmental Accounting Standards Board (GASB) Financial Reporting Statements 67 and 68, and identify the effect the reporting requirements are having on the state's pension systems.
3. Examine the immediate and long-term fiscal impact to the state of the unfunded liabilities for the Law Enforcement and Custodial Officer Supplemental Retirement Fund (LECOS) as part of the Employees Retirement System of Texas (ERS). Make appropriate legislative recommendations.
4. Examine the fiscal and policy impacts of structural reforms that would increase state public pension plans' ability to achieve and maintain actuarial soundness. Evaluate the feasibility, costs, and benefits of utilizing one-time funding increases to reduce or eliminate unfunded liabilities.
5. Evaluate the investment performance benchmarks utilized by the state's pension funds and the impact portfolio diversification and short- and long-term market assumptions have had on achieving expected investment returns. Analyze the fee structure and investment strategy for various investment classes to ensure the costs are reasonable and competitive versus other large public and private pension trust funds.
6. Conduct legislative oversight and monitoring of the agencies and programs under the committee's jurisdiction and the implementing of relevant legislation passed by the 84th Legislature. In conducting this oversight, the committee should: a. consider any reforms to state agencies to make them more responsive to Texas taxpayers and citizens; b. identify issues regarding the agency or its governance that may be appropriate to investigate, improve, remedy, or eliminate; c. determine whether an agency is operating in a transparent and efficient manner; and d. identify opportunities to streamline programs and services while maintaining the mission of the agency and its programs.
Committee: Senate State Affairs
Title: Interim Report
Library Catalog Title: Interim report to the 82nd Legislature
Subjects: Employees Retirement System of Texas | Financial investments | Fraud | Health care | Health care costs | Health insurance | Hospitals | Insurance agents | Insurance rates | Medically uninsured | Military personnel | Open government | Open Meetings Act, Texas | Public Information Act, Texas | Senior citizens | Teacher Retirement System of Texas | Voter registration | Voters | Voting by mail | Voting systems | Workers' compensation |
Library Call Number: L1836.81 ST29a
Session: 81st R.S. (2009)
Online version: View report [248 pages  File size: 24,817 kb]
Charges: This report should address the charges below.
1. Upon passage of federal legislation relating to reform of the health care industry and health insurance industry, study the implications of such legislation on Texas, the health care industry, and public and private insurance. Study and monitor the implementation of the insurance regulatory changes, changes to high risk pool, and any other insurance mandates. Study the health care policy changes and the impact to the Medicaid and CHIP programs and the state budget. Assess the impact to all state uninsured and uncompensated care programs and county programs for the uninsured, including county property tax programs to pay for the uninsured. Make recommendations for the efficient implementation of programs. (Joint charge with Senate Health and Human Services Committee)
2. Monitor the actuarial and financial conditions of the pension and health care programs administered by the Teacher Retirement System and the Employees Retirement System. Assess the effectiveness of pilot programs designed to encourage the use of clinical integration, payments for good outcomes, use of best practices, focus on wellness and prevention, and bundling of costs for episodes of care, and other health care savings initiatives. Make recommendations for expanding the pilot programs for use across all private and state sponsored health care, including the Medicaid program, as a means to improve Texans' health and provide more effective care that allows for assistance for the uninsured. (SB 7, SB 8 and SB 10, 81st Legislature)
3. Study the implementation of the Healthy Texas program enacted by the 81st Legislature and the ongoing implementation of SB 1731, 80th Legislature, to determine if this program is effectively lowering health insurance costs and increasing access to health insurance for small business. Study and make recommendations about using this program to increase access to health insurance for sole proprietors. Review other states efforts to lower health care costs to small business owners and sole proprietors and incentivize small business owners and sole proprietors to purchase insurance.
4. Examine best practices for increasing the affordability and availability of health insurance in the individual and small group market, including medical underwriting practices, rescission of coverage, cancellation of coverage, rate regulation, and reporting of medical loss ratios.
5. Study how increased out-of-pocket costs for medications and treatment impact consumers' compliance with health care recommendations and how that response impacts overall health care costs. Review available research into value design programs.
6. Study ways to improve the efficiency and accuracy of voter registration rolls, including the feasibility and security of online registration and automatic registration and the accuracy of verification and purging of voters. Recommend ways to ensure that deceased or otherwise ineligible voters are not included on rolls while also ensuring that all eligible applicants are efficiently registered.
7. Study the transparency of organizational structures, policies and coverage associated with health insurance underwriters/agents and the relationship between underwriters/agents and policyholders.
8. Study the sale of annuities in Texas, particularly to seniors. Evaluate the requirements relating to rescission of an annuity contract, payment of surrender fees, return of money, contract forms, including a standard contract form, buyer's guide, agent's commission and disclosure of an agent's commission. Make recommendations for legislation, if needed, and consider whether the insurance commissioner by rule may limit an agent's commission.
9. Study the effect Texas hospital billing and collection practices have on the uninsured's and under-insured's access to hospital health care services, on the uninsured's and under­insured's economic circumstances, and on medical debt recorded as bad debt on hospital books and records. Assess whether hospital billing disparities involving pricing discounts between the uninsured and insured exist and make recommendations for any changes necessary.
10. Study the adequacy of workers' compensation benefits in the following categories: lifetime income benefits, wage benefits for the high wage earner, and workers whose wage benefits stop before Social Security benefits begin. In order to determine the impact of increased benefits in one or more of these categories, work with the Texas Department of Insurance to develop a publicly accessible model to predict the costs related to those enhanced benefits, the effect of those costs on workers' compensation premiums, and whether enrollment in the workers' compensation system will be adversely impacted by increasing the benefits in one or more of the stated categories.
11. Study whether subrogation claims by writers of workers' compensation policies should be limited or prohibited. Study the effect on workers' compensation premiums, if any, if subrogation claims by writers of workers' compensation policies are limited or prohibited. Consider the feasibility of developing a publicly accessible model to predict the impact on workers' compensation premiums, if any, if subrogation claims by writers of workers' compensation policies are limited or prohibited, while protecting confidentiality as required by law and study whether the impact on workers' compensation premiums, if any, would adversely impact enrollment in the workers' compensation system.
12. Study and make recommendations regarding access to voting by members of the military serving in the United States and abroad, including the feasibility of electronic delivery of ballots.
13. Study the Public Information Act and the Open Meetings Act to ensure that government continues to operate in a way that is open and transparent. The study should consider how advances in technology and the emergence of various forms of social media (e.g. Facebook, MySpace, Twitter) have affected communications by and within governmental bodies.
14. Monitor the implementation of legislation addressed by the Senate Committee on State Affairs, 81 st Legislature, Regular and Called Sessions, and make recommendations for any legislation needed to improve, enhance, and/or complete implementation.
Committee: Senate Finance
Title: Interim Report
Library Catalog Title: Interim report
Subjects: Aging and Disability Services, Texas Department of | Criminal Justice, Texas Department of | Employees Retirement System of Texas | Employers | Financial investments | Frew lawsuits | Health and Human Services Commission, Texas | Health insurance | Health insurance premium subsidies | Higher Education Coordinating Board, Texas | Highway finance | Investment of public funds | Iran | Medicaid | Medical reimbursements | Parks and Wildlife, Texas Department of | Permanent School Fund | Permanent University Fund | State agency budgets | State government debt | State Health Services, Texas Department of | State supported living centers | Sudan | Tax incentives | Teacher Retirement System of Texas | Texas Southern University | Transportation, Texas Department of | Youth Commission, Texas |
Library Call Number: L1836.80 F49
Session: 80th R.S. (2007)
Online version: View report [46 pages  File size: 698 kb]
Charges: This report should address the charges below.
1. Provide effective budget oversight of state agencies to ensure that monies appropriated are spent wisely. Particular areas of focus will include the Texas Department of Transportation, Department of State Health Services coordination of Mental Health Services, Texas Parks and Wildlife Department revitalization of State Parks, Health and Human Services Commission management of Frew settlement agreement and waiting list slots, Department of Aging and Disability Services improvement of State Schools, Texas Department of Criminal Justice roll out of treatment programs and review of the salary career ladder for employees for retention purposes, Texas Youth Commission achievement of reform, Texas Southern University rehabilitation, Higher Education Coordinating Board implementation of incentive programs and the creation of the Texas Cancer Research and Prevention Institute.
2. Evaluate the effectiveness of existing state tax incentives that encourage employers to provide health coverage to their employees, including tax incentives under the revised state business tax, and make recommendations for additional deductions or credits that increase the number of employees covered by health care insurance.
3. Study the feasibility and the advisability of establishing an investment policy that is consistent across all state trust funds, including the trust funds of the Employees Retirement System, the Teachers Retirement System, the Permanent University Fund, and the Permanent School Fund. Identify best investment policies for state trust funds. Examine recent portfolio diversification strategies and the effect they have on long-term fund performance. The recommendations should consider what is an acceptable rate of return, an acceptable degree of risk, the appropriateness of certain investments. (Joint charge with Senate State Affairs Committee)
4. Review Medicaid provider reimbursement rate methodologies, including the impact of factors such as infrastructure concerns, federal minimum wage changes, and cost reports. Study the impact on access to care, quality of care, and value, and make recommendations for legislative changes, taking into account rate increases contained in the current budget. (Joint charge with Senate Health and Human Services Committee)
5. Study and review state and local options for expanding transportation funding and explore options to reduce diversions of Fund 6 revenue. (Joint charge with Senate Committee on Transportation and Homeland Security)
6. Study and make recommendations relating to whether the Texas Department of Transportation is in compliance with Transportation Code §201.109, Revenue Enhancement, and whether the Texas Department of Transportation is using the funding sources provided by the Legislature, including, but not limited to, General Obligation, Fund 6 and Mobility Fund bonds, to build new roads. (Joint charge with Senate Committee on Transportation and Homeland Security)
7. Monitor and provide a brief update on the implementation of legislation addressed by the Finance Committee, 80th R.S., and make recommendations for any legislation needed to improve or enhance and complete implementation.
  • SB 247, 80th R.S., relating to Sudan divestment, and make recommendations about whether to include Iran in the divestment strategy;
  • SB1332, 80th R.S., to help improve the state's debt management and oversight, including a more comprehensive review of state debt and improved communication between entities and oversight of state bond issuance;
  • SB 10, 80th R.S., and the Frew settlement to ensure that the initiatives carried out by the Health and Human Services Commission affect meaningful improvement in access to quality care in the Texas Medicaid program; and
  • HB 3732, 80th R.S., relating to ultra-clean coal technologies, and determine the amount of property tax removed from the tax rolls, as well as the corresponding impact on school finance. Identify any changes needed to strengthen the program and ensure its success.
Committee: House Financial Institutions
Title: Interim Report
Library Catalog Title: House Committee on Financial Institutions, Texas House of Representatives interim report, 2008
Subjects: Automobiles | Consumer credit and debt | Consumer protection | Financial investments | Foreclosures | Fraud | Funeral industry | Marketing | Mortgage brokers | Mortgages |
Library Call Number: L1836.80 F49h
Session: 80th R.S. (2007)
Online version: View report [70 pages  File size: 10,026 kb]
Charges: This report should address the charges below.
1. Monitor federal rules and regulations on lending and determine the state's role in regulating issues that relate to the mortgage foreclosure process, disclosures for loan terms, home equity, mortgage brokers, mortgage bankers, consumer protections, and counseling for mortgage products.
2. Monitor the implementation of HB 716, 80th R.S., to determine if there is a need to further legislate the protection of homebuyers in mortgage fraud schemes, emphasizing the impact in the foreclosure process.
3. Study the adequacy and effectiveness of existing regulation of prepaid funeral benefits that are funded by insurance or annuity products and make recommendations for statutory changes necessary to further strengthen the regulatory system for protecting customers.
4. Study practices involved in the sale and financing of a motor vehicle, including conditional delivery, negative equity, and retirement of existing debt on vehicle trade-in.
5. Study whether the state financial regulatory agencies should assist consumers in the investigation and correction of credit card billing errors.
6. Assess the extent of consumer protections in state regulations of short-selling of commodities, with a particular emphasis on the state's enforcement authority and ways to ensure reliability in the short-selling market.
7. Examine the practice of marketing variable annuities and determine whether certain sales practices constitute fraud.
8. Monitor the agencies and programs under the committee's jurisdiction.
Committee: House Financial Institutions
Title: Interim report
Library Catalog Title: Interim report of the House Financial Institutions Committee, Texas House of Representatives, 70th Legislature.
Subjects: Banks and banking | Consumer credit and debt | Consumer Credit Commissioner, Office of | Financial investments | Franchise taxes | Fraud | Home equity loans | Liens | Public Funds Investment Act | Savings and Loans | Tax deductions |
Library Call Number: L1836.70 f49
Session: 70th R.S. (1987)
Online version: View report [89 pages  File size: 2,838 kb]
Charges: This report should address the charges below.
1. To study the need to clarify and consolidate existing statutes governing the investment of public funds by local and regional governmental entities; and to study the advisability of expanding the investment option of local governments and institutions of Higher Education.
2. To study the problems of unenforceable second liens on a homestead.
3. To study the extent and public benefits of state regulatory authority over the savings and loan industry.
4. To study the equity of imposing the state franchise tax on both a bank holding company and the individual banks and the feasibility of amending state law to resolve the issue.
5. To study the lending practices and procedures of institutions and individuals that contribute to fraud, abuse and deception in the buying and selling of retail installment contracts.
Committee: House Cash Management
Title: Interim Report
Library Catalog Title: Interim report of the Joint Committee on Cash Management Procedures, Texas House of Representatives, 65th Legislature.
Subjects: Counties | Financial investments | Fund management | Investment of public funds | Municipalities | State agency budgets |
Library Call Number: L1836.65 c268
Session: 65th R.S. (1977)
Online version: View report [27 pages  File size: 296 kb]
Charges: This report should address the charges below.
1. Make a study of the cash management procedures of state and local government in Texas, including a review of the management of cash balances held outside the State Treasury by other state agencies and the possibility of consolidating these funds.
2. Make a study of the feasibility of the establishment of a pooling arrangement for funds of local governments in Texas.
3. Conduct an assessment of the relative advantages and disadvantages of providing technical assistance to local governments regarding cash management.
Committee: House Public Pension Plans, House Joint
Title: Interim Report
Library Catalog Title: A compilation of interim reports to the sixty-sixth legislative session, Texas House of Representatives.
Subjects: Financial investments | Investment of public funds | Public retirement systems | University of Houston |
Library Call Number: L1836.65 h816 7
Session: 65th R.S. (1977)
Online version: View report [94 pages  File size: 2,532 kb]
Charges: This report should address the charges below.
1. Study all local public pension systems with detailed information for Fort Worth, Houston, El Paso, Austin, and Dallas. Include fiscal condition, actuarial soundness, participation requirements, benefit levels, investment policies, and general administrative practices.
2. Study all police and firefighter plans. Include the same information stated above
3. Comment on the definition and importance of actuarial soundness.
4. Comment specifically on the strengths of each state pension system with recommendations for improvements.
5. State the type of information that should be included in actuarial reports and elaborate on the importance of periodic reporting.
6. Touch on the University of Houston investment problems being investigated by the Securities and Exchange Commission. Try to discover if such transactions are being made by the pension systems in their investment practices.
Supporting documents
Committee: House Public Pension Plans, House Joint
Title: Joint committee studies.
Library Call Number: LRL
Session: 65th R.S. (1977)
Online version: View document [7 pages]
Committee: House Securities Study and Assistance for Small Manufacturers (Feasibility of Texas Stock Exchange)
Title: Feasibility study of the distribution process
Library Catalog Title: The securities industry in the Southwest: a feasibility study of the distribution process : prepared for the Texas House of Representatives, 60th Legislature, first called session, as authorized by H.S.R. 35, July 1, 1968.
Subjects: Financial investments |
Library Call Number: L1836.60 se26
Session: 60th R.S. (1967)
Online version: View report [113 pages  File size: 4,625 kb]
Charge: This report should address the charge below.
1. The House of Representatives of the 60th Legislature, 1st Called Session request the Department of Finance of the Graduate School of Business of the University of Texas to study the feasibility of the creation of a Texas stock exchange, as well as the needs and desirability of a state-financed service program to give counsel and assistance to small businesses in Texas. Resolved, that the Speaker of the House appoint a committee, comprised of three members of the House of Representatives, to give any needed assistance to the Department of Finance at the University of Texas as it undertakes these studies.
Committee: House Securities Study and Assistance for Small Manufacturers (Feasibility of Texas Stock Exchange)
Title: Proposal for direct management assistance
Library Catalog Title: A proposal: direct management assistance for the small manufacturer of Texas
Subjects: Financial investments |
Library Call Number: L1836.60 se26d
Session: 60th R.S. (1967)
Online version: View report [93 pages  File size: 3,488 kb]
Charge: This report should address the charge below.
1. The House of Representatives of the 60th Legislature, 1st Called Session request the Department of Finance of the Graduate School of Business of the University of Texas to study the feasibility of the creation of a Texas stock exchange, as well as the needs and desirability of a state-financed service program to give counsel and assistance to small businesses in Texas. Resolved, that the Speaker of the House appoint a committee, comprised of three members of the House of Representatives, to give any needed assistance to the Department of Finance at the University of Texas as it undertakes these studies.
Supporting documents
Committee: House Securities Study and Assistance for Small Manufacturers (Feasibility of Texas Stock Exchange)
Title: A proposal: direct management assistance for the small manufacturer of Texas : summary of the research and its recommendations
Library Catalog Title: A proposal: direct management assistance for the small manufacturer of Texas : summary of the research and its recommendations
Library Call Number: L1836.60 se26d
Session: 60th R.S. (1967)
Committee: House State Affairs
Title: Report
Library Catalog Title: Report of the Committee on State Affairs.
Subjects: Attorney General of Texas | Financial investments | Government ethics | Secretary of State, Texas |
Library Call Number: H.J. of Tex., 41st Leg., 1st C.S., 688 (1929)
Session: 41st R.S. (1929)
Online version: View report [29 pages  File size: 1,347 kb]
Charge: This report should address the charge below.
1. Investigate charges in letter by C.D. Neff in which he alleges that certain state officials were incompetently and unfairly administering the Blue Sky Law.
Committee: House Home Builders' Association, Investigating
Title: Report
Library Catalog Title: Report of Investigating Committee for the Home Builders' Association.
Subjects: Attorney General opinions | Bankruptcy | Financial investments | Gambling | Securities fraud |
Library Call Number: H.J. of Tex., 38th Leg., 2nd C.S. 778 (1923)
Session: 38th R.S. (1923)
Online version: View report [7 pages  File size: 476 kb]
Charges: This report should address the charges below.
1. To investigate and determine the conduct of all parties for the 21,000 contract holders within the State of Texas. *
2. Make a report the to Second Called Session. If the committee does not have sufficient time to make the necessary investigation it shall continue its labors after adjournment and until all of the matters have been addressed. *
3. If investigation shall discover any violation of the law on the part of any person connected in any matter whatsoever with the management, conduct and operation of the United Home Builders of America is shall make a report of the facts to the district attorney or county district attorney having jurisdiction and also to the grand jury of the county or counties if the grand jury is in session. *
Supporting documents
Committee: House Home Builders' Association, Investigating
Title: Transcript, In Re Investigation of United Home Builders of America, Supplement to House Journal, May 13-15, 1923
Library Catalog Title: Minutes
Library Call Number: L1836.38 UN3
Session: 38th R.S. (1923)
Online version: View document [159 pages  File size: 75,780 kb]

* This represents an abstract of the report contents. Charge text is incomplete or unavailable.

Information on this website is provided as a public service by the Legislative Reference Library. The Legislative Reference Library makes no representation as to its completeness or accuracy and makes no warranty in regard to its use. Users assume all risk of reliance on the information included on this site.