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The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, water management, and energy conservation.

Accounting[link]

Audits are performed to ascertain the validity and reliability of information; also to provide an assessment of a system's internal control. The goal of an audit is to express an opinion of the person / organization / system (etc.) in question, under evaluation based on work done on a test basis.

Due to constraints, an audit seeks to provide only reasonable assurance that the statements are free from material error. Hence, statistical sampling is often adopted in audits. In the case of financial audits, a set of financial statements are said to be true and fair when they are free of material misstatements - a concept influenced by both quantitative (numerical) and qualitative factors. But recently, the argument that auditing should go beyond just True and fair is gaining momentum.^[1] And PCAOB has come out with a concept release on the same.^[2]

Auditing is a vital part of accounting. Traditionally, audits were mainly associated with gaining information about financial systems and the financial records of a company or a business (see financial audit). However, recent auditing has begun to include non-financial subject areas, such as safety, security, information systems performance, and environmental concerns. With nonprofit organizations and government agencies, there has been an increasing need for performance audits, examining their success in satisfying mission objectives. As a result, there are now audit professionals who specialize in security audits, information systems audits

In cost accounting, it is a process for verifying the cost of manufacturing or producing of any article, on the basis of accounts measuring the use of material, labour or other items of cost. In simple words the term, cost audit, means a systematic and accurate verification of the cost accounts and records, and checking for adherence to the cost accounting objectives. According to the Institute of Cost and Management Accountants of Pakistan, a cost audit is "an examination of cost accounting records and verification of facts to ascertain that the cost of the product has been arrived at, in accordance with principles of cost accounting."

An audit must adhere to generally accepted standards established by governing bodies. These standards assure third parties or external users that they can rely upon the auditor's opinion on the fairness of financial statements, or other subjects on which the auditor expresses an opinion.

The Definition for Audit and Assurance Standard AAS-1 by the Institute of Chartered Accountants of India(ICAI) - "Auditing is the independent examination of financial information of any entity, whether profit oriented or not, and irrespective of its size or legal form, when such an examination is conducted with a view to expressing an opinion thereon."

Integrated audits[link]

In the US, audits of publicly traded companies are governed by rules laid down by the Public Company Accounting Oversight Board (PCAOB), which was established by Section 404 of the Sarbanes-Oxley Act of 2002. Such an audit is called an integrated audit, where auditors, in addition to an opinion on the financial statements, must also express an opinion on the effectiveness of a company's internal control over financial reporting, in accordance with PCAOB Auditing Standard No. 5.

There are also new types of integrated auditing becoming available that use unified compliance material (see the unified compliance section in Regulatory compliance). Due to the increasing number of regulations and need for operational transparency, organizations are adopting risk-based audits that can cover multiple regulations and standards from a single audit event.^{[citation needed]} This is a very new but necessary approach in some sectors to ensure that all the necessary governance requirements can be met without duplicating effort from both audit and audit hosting resources.^{[citation needed]}

Assessments[link]

The purpose of an assessment is to measure something or calculate a value for it. Although the process producing an assessment may involve an audit by an independent professional, its purpose is to provide a measurement rather than to express an opinion about the fairness of statements or quality of performance.

As a general rule, audits should always be an independent evaluation that will include some degree of quantitative and qualitative analysis whereas an assessment implies a less independent and more consultative approach.

Auditors[link]

Auditors of financial statements can be classified into two categories:

• External auditor / Statutory auditor is an independent firm engaged by the client subject to the audit, to express an opinion on whether the company's financial statements are free of material misstatements, whether due to fraud or error. For publicly-traded companies, external auditors may also be required to express an opinion over the effectiveness of internal controls over financial reporting. External auditors may also be engaged to perform other agreed-upon procedures, related or unrelated to financial statements. Most importantly, external auditors, though engaged and paid by the company being audited, are regarded as independent auditors.

The most used external audit standards are the US GAAS of the American Institute of Certified Public Accountants; and the ISA International Standards on Auditing developed by the International Auditing and Assurance Standards Board of the International Federation of Accountants

• Internal auditors are employed by the organization they audit. They perform various audit procedures, primarily related to procedures over the effectiveness of the company's internal controls over financial reporting. Due to the requirement of Section 404 of the Sarbanes Oxley Act of 2002 for management to also assess the effectiveness of their internal controls over financial reporting (as also required of the external auditor), internal auditors are utilized to make this assessment. Though internal auditors are not considered independent of the company they perform audit procedures for, internal auditors of publicly-traded companies are required to report directly to the board of directors, or a sub-committee of the board of directors, and not to management, so to reduce the risk that internal auditors will be pressured to produce favorable assessments.

The most used Internal Audit standards are those of the Institute of Internal Auditors

• Consultant auditors are external personnel contracted by the firm to perform an audit following the firm's auditing standards. This differs from the external auditor, who follows their own auditing standards. The level of independence is therefore somewhere between the internal auditor and the external auditor. The consultant auditor may work independently, or as part of the audit team that includes internal auditors. Consultant auditors are used when the firm lacks sufficient expertise to audit certain areas, or simply for staff augmentation when staff are not available.

• Quality auditors may be consultants or employed by the organization.

Quality audits[link]

Quality audits are performed to verify conformance to standards through review of objective evidence. A system of quality audits may verify the effectiveness of a quality management system. This is part of certifications such as ISO 9001. Quality audits are essential to verify the existence of objective evidence showing conformance to required processes, to assess how successfully processes have been implemented, for judging the effectiveness of achieving any defined target levels, providing evidence concerning reduction and elimination of problem areas and are a hands-on management tool for achieving continual improvement in an organization.

To benefit the organization, quality auditing should not only report non-conformance and corrective actions but also highlight areas of good practice and provide evidence of conformance. In this way, other departments may share information and amend their working practices as a result, also enhancing continual improvement.

Project management[link]

Projects can undergo 2 types of audits:^[3]

• Regular Health Check Audits: The aim of a regular health check audit is to understand the current state of a project in order to increase project success.
• Regulatory Audits: The aim of a regulatory audit is to verify that a project is compliant with regulations and standards. Best practices of NEMEA Compliance Center describe that, the regulatory audit must be accurate, objective, and independent while providing oversight and assurance to the organization.

Energy audits[link]

An energy audit is an inspection, survey and analysis of energy flows for energy conservation in a building, process or system to reduce the amount of energy input into the system without negatively affecting the output(s).

Operations audit[link]

Operations audit is examination of the operations of the client’s business. In this audit the auditor thoroughly examines the efficiency, effectiveness and economy of the operations with which the management of the entity (client) is achieving its objective. The operational audit goes beyond the internal controls issues since management does not achieve its objectives merely by compliance of satisfactory system of internal controls. Operational Audit covers any matters which may be commercially unsound. The Objective of operational audit is to examine Three E’s, namely Effectiveness – doing the right things with least wastage of resources. Efficiency – performing work in least possible time. Economy – balance between benefits and costs to run the operations^{[citation needed]}

A control self-assessment is a commonly used tool for completing an operations audit.^[4]

See also[link]

References[link]

1. ^ McKenna, Francine. "Auditors and Audit Reports: Is The Firm’s "John Hancock" Enough?". Forbes. http://blogs.forbes.com/francinemckenna/2011/07/08/auditors-and-audit-reports-is-the-firms-john-hancock-enough/. Retrieved 22 July 2011. 
2. ^ "CONCEPT RELEASE ON POSSIBLE REVISIONS TO PCAOB STANDARDS RELATED TO REPORTS ON AUDITED FINANCIAL STATEMENTS". http://pcaobus.org/Rules/Rulemaking/Docket034/Concept_Release.pdf. Retrieved 22 July 2011. 
3. ^ Cutting, Thomas (January 12, 2008). "How to Survive an Audit". PM Hut. http://www.pmhut.com/how-to-survive-an-audit. Retrieved December 13, 2009. 
4. ^ Gilbert W. Joseph and Terry J. Engle (December 2005). "The Use of Control Self-Assessment by Independent Auditors". The CPA Journal. http://www.nysscpa.org/cpajournal/2005/1205/essentials/p38.htm. Retrieved 2012-03-10. 

Harry Reid
United States Senator from Nevada
Incumbent
Assumed office January 3, 1987 Serving with Dean Heller
Preceded by	Paul Laxalt
Senate Majority Leader
Incumbent
Assumed office January 3, 2007
Deputy	Dick Durbin
Preceded by	Bill Frist
Senate Minority Leader
In office January 3, 2005 – January 3, 2007
Deputy	Dick Durbin
Preceded by	Tom Daschle
Succeeded by	Mitch McConnell
Senate Minority Whip
In office January 3, 2003 – January 3, 2005
Leader	Tom Daschle
Preceded by	Don Nickles
Succeeded by	Dick Durbin
In office January 20, 2001 – June 6, 2001
Leader	Tom Daschle
Preceded by	Don Nickles
Succeeded by	Don Nickles
In office January 3, 1999 – January 3, 2001
Leader	Tom Daschle
Preceded by	Wendell Ford
Succeeded by	Don Nickles
Senate Majority Whip
In office June 6, 2001 – January 3, 2003
Leader	Tom Daschle
Preceded by	Don Nickles
Succeeded by	Mitch McConnell
In office January 3, 2001 – January 20, 2001
Leader	Tom Daschle
Preceded by	Don Nickles
Succeeded by	Don Nickles
Member of the U.S. House of Representatives from Nevada's 1st district
In office January 3, 1983 – January 3, 1987
Preceded by	James David Santini (At-large)
Succeeded by	James Bilbray
25th Lieutenant Governor of Nevada
In office January 1971 – January 1975
Governor	Mike O'Callaghan
Preceded by	Edward Fike
Succeeded by	Robert Rose
Personal details
Born	Harry Mason Reid (1939-12-02) December 2, 1939 (age 72) Searchlight, Nevada, U.S.
Nationality	United States
Political party	Democratic
Spouse(s)	Landra Gould
Children	Lana Reid Rory Reid Leif Reid Josh Reid Key Reid
Residence	Searchlight, Nevada, U.S.
Alma mater	Southern Utah University Utah State University George Washington University
Profession	Attorney
Religion	The Church of Jesus Christ of Latter-day Saints (Mormon)
Signature
Website	reid.senate.gov

Harry Mason Reid (born December 2, 1939) is the senior United States Senator from Nevada, serving since 1987. A member of the Democratic Party, he has been the Senate Majority Leader since January 2007, having previously served as Minority Leader and Minority and Majority Whip.

Previously, Reid was a member of the U.S. House of Representatives, representing Nevada's 1st congressional district, and served in Nevada local and state government as city attorney of Henderson, a state legislator, the 25th Lieutenant Governor, and chairman of the Nevada Gaming Commission.

As Senate Majority Leader and a member of the Church of Jesus Christ of Latter-day Saints, Harry Reid has achieved a more senior elected position in the United States government than any Mormon in history.

Early life, education, and early career[link]

Reid was born in Searchlight, Nevada, the third of the four sons of Inez Orena (née Jaynes), a laundress, and Harry Vincent Reid, a miner.^[1] His paternal grandmother was an English immigrant from Darlston, Staffordshire. Reid's boyhood home had no indoor toilet, hot water or telephone.^[1] Searchlight had no high school, so Reid boarded with relatives 40 miles away in Henderson, Nevada to attend Basic High School^[1] where he played football, and was an amateur boxer.^[2] While at Basic High he met future Nevada governor Mike O'Callaghan, who was a teacher there. Reid attended Southern Utah University and graduated from Utah State University where he double majored in political science and history.^[3] Reid also minored in economics from the Jon M. Huntsman School of Business.^[4] He then went to George Washington University Law School earning a J.D. while working for the United States Capitol Police.

Early political career[link]

State politics[link]

He returned to Nevada after law school and served as Henderson city attorney before being elected to the Nevada Assembly in 1968. In 1970, at age 30, Reid was chosen by O'Callaghan as his running mate for Lieutenant Governor of Nevada. Reid and his mentor O'Callaghan won the race and Reid served as lieutenant governor from 1971 until 1974, when he ran for the U.S. Senate seat being vacated by Alan Bible. He lost by fewer than 600 votes to former Governor Paul Laxalt. In 1975, Reid ran for mayor of Las Vegas and lost to Bill Briare.^[5]

Reid served as chairman of the Nevada Gaming Commission from 1977 to 1981. When Jack Gordon, LaToya Jackson's future agent and husband, offered Reid a $12,000 bribe to approve new games for casinos, Reid brought in the FBI to tape Gordon's bribery attempt and arrest him. After FBI agents interrupted the transaction as prearranged, Reid lost his temper and began choking Gordon, saying "You son of a bitch, you tried to bribe me!" Gordon was convicted in 1979 and sentenced to six months in prison.^[1] In 1981, Reid's wife found a bomb attached to the family station wagon; Reid suspected it was placed by Gordon.^[1]

U.S. Representative[link]

Prior to the 1980 Census, Nevada had only a single at-large member in the United States House of Representatives, but population growth in the 1970s resulted in the state picking up a second district. Reid won the Democratic nomination for the 1st district, based in Las Vegas, in 1982, and easily won the general election. He served two terms in the House, from 1983 to 1987.

U.S. Senate[link]

Elections[link]

In 1986, Reid won the Democratic nomination for the seat of retiring two-term incumbent Republican Senator Paul Laxalt. He defeated former at-large Congressman Jim Santini, a Democrat who had turned Republican, in the November election. He coasted to reelection in 1992. However, he barely defeated 1st District Congressman John Ensign in 1998 in the midst of a statewide Republican sweep.

In 2004, Reid won reelection with 61 percent of the vote, gaining the endorsement of several Republicans.

Ensign was elected to Nevada's other Senate seat in 2000. He and Reid have a very good relationship, despite their bruising contest in 1998. The two frequently worked together on Nevada issues until Ensign was forced to resign his Senate seat.^[6]

While Reid won the Democratic nomination with 75% of the vote in the June 8 primary, he faced a competitive general election for the 2010 Senate race in Nevada. Reid engaged in a $1 million media campaign to "reintroduce himself" to Nevada's voters.^[7] He defeated Republican challenger Sharron Angle in the general election.

Leadership[link]

From 1999 to 2005, Reid served as Senate Democratic Whip, as minority whip from 1999 to 2001 and again from 2003 to 2005, then as majority whip from 2001 to 2003 (except for a brief period from January–May 2001). From 2001 to 2003, he served as chairman of the Senate Ethics Committee.

Reid succeeded Tom Daschle as minority leader in 2005 and became majority leader after the 2006 elections. He was re-elected majority leader without opposition by the Democratic caucus on November 18, 2008, winning all 57 votes.^[8]

Committee assignments[link]

• Select Committee on Intelligence (Ex officio)

Political positions[link]

President Barack Obama shakes hands with Reid after signing the Omnibus Public Lands Management Act of 2009 on March 30, 2009.

Reid speaking at the State Children's Health Insurance Program Art Exhibit press conference

Reid has scored a lifetime conservative rating of 19% from the American Conservative Union (ACU),^[9] and a 2008 liberal rating of 70% from the Americans for Democratic Action (ADA).^[10] Other independent ratings include a 29% rating in 2003 from NARAL, the abortion pro-choice group,^[11] and a 57% rating from Planned Parenthood in 2006.^[12]

Reid has spearheaded several initiatives while in Congress. In 2006, Reid co-sponsored the "Prevention First Amendment" with Hillary Clinton, which would fund abortion prevention efforts, such as giving women broader access to contraception; however the bill faced Republican opposition and failed.^[13] In January 2007, Reid brought a Senate ethics reform bill to a vote to bar congressional members from accepting gifts, meals, and trips from lobbyists and organizations employing them, as well as barring Senators from borrowing corporate jets for travel and compelling them to disclose the names of sponsors, or authors, of bills and specific projects. The bill passed 96–2.^[14] In the 111th Congress, Reid shepherded the Patient Protection and Affordable Care Act through the Senate.

Regarding specific issues, Reid believes that Roe vs. Wade should be overturned and in 1999, he voted against an amendment that explicitly expressed support for Roe v. Wade.^[15] He has stated that he believes in a restricted right to abortion, stating that "abortions should be legal only when the pregnancy resulted from incest, rape, or when the life of the woman is endangered."^[16] He has also voted several times to ban the "intact dilation and evacuation" or "partial-birth abortion" procedure.^[17] Reid has supported embryonic stem cell research.^[18]

Regarding same-sex marriage, Reid has stated he believes "...marriage should be between a man and a woman." He voted in favor of the Defense of Marriage Act but against the Federal Marriage Amendment.^[19]

In regard to local issues, Reid has firmly opposed the proposed Yucca Mountain federal nuclear waste repository in Nevada.^[20] Reid has opposed the legalization of online poker in the past, but has more recently changed his position, a move that some have argued was influenced by "the hundreds of thousands of dollars Las Vegas casinos contributed to his re-election campaign".^[21]

Reid called immigration reform one of his top priorities for the 110th Congress. He supports the DREAM Act the (Development, Relief and Education for Alien Minors Act), which would allow certain U.S. high school grads who had arrived in the U.S. illegally as children, conditional legal status so they could attend college or enlist in the military. They could then obtain permanent legal residency after completing two years of military service or two years of college.^[22] In June 2009, Reid announced his intention to enact a new guest worker program as part of a comprehensive immigration reform bill.^[23]

Reid has supported the use of force in the Middle East but in September 2007 he called for a drastic change in strategy.^{[citation needed]} In January 1991 he voted to authorize the first Gulf War.^[24] quoting John F. Kennedy's 1963 State of the Union speech on the Senate floor, saying "the mere absence of war is not Peace."^[25][26] He also voted in support of the 2003 invasion of Iraq.^[27][28] In March 2007 he voted in favor of "redeploying U.S. troops out of Iraq by March 2008",^[28] and later that year, he said, "As long as we follow [President Bush's] path in Iraq, the war is lost."^[29]

Reid has also advocated the outlawing of prostitution in Nevada, an unpopular position within the state.^[30]

Criticism[link]

Over the years Reid has been criticized at times by both sides of the political aisle. Liberal critics have argued that Reid was not doing enough to end the American military presence in Iraq,^[31] and that he allowed Senate Republicans to create a 60-vote bar for passage of bills without a Democratic fillibuster.^[32][33][34]

Reid has also been criticized for several potentially self-enriching tactics. In 2005, Reid earmarked a spending bill to provide for building a bridge between Nevada and Arizona that would make land he owned more valuable. Reid called funding for construction of a bridge over the Colorado River, among other projects, "incredibly good news for Nevada" in a news release after passage of the 2005 transportation bill. He owned 160 acres (65 ha) of land several miles from the proposed bridge site in Arizona. The bridge could add value to his real estate investment.^[35] A year later it was reported that Reid had used campaign donations to pay for $3,300 in Christmas gifts to the staff at the condominium where he resides;^[36] federal election law prohibits candidates from using political donations for personal use. Reid's staff stated that his attorneys had approved use of the funds in this manner, but that he nonetheless would personally reimburse his campaign for the expenses. Those reports notwithstanding, the conservative group Citizens United announced it had filed a complaint with the Federal Election Commission to investigate the matter.^[37]

A series of investigative reports in the Los Angeles Times^{[38][39][40][41]} suggested that Reid had introduced legislation and imposed pressure on regulatory agencies to advance the business interests of his close friend Harvey Whittemore, a Nevada attorney-lobbyist who contributed heavily to Reid's campaigns and leadership fund and who employed Reid's son Leif as his personal attorney. With Reid's help, Whittemore was able to proceed with construction of a $30 billion planned golf course development, Coyote Springs, a project heavily criticized by environmental groups for reasons including its projected effects on several endangered species.^[42][43]

In 2006, the National Republican Senatorial Committee attempted to associate Reid with the Jack Abramoff Indian lobbying scandal by pointing out he had "received more than $50,000 from four tribes with gaming interests between 2001 and 2004 after they hired Abramoff". Reid denied any wrongdoing, and media reported that the Center for Responsive Politics, a non-partisan research group, had produced an analysis showing a general increase in the amount and number of contributions by Indian tribes since the late 1990s.^[44][45]

Reid apologized on January 9, 2010, for racially tinged comments he had made when Obama was campaigning for president. In private conversations, Reid had remarked that Obama could win the Presidency because the country was ready to embrace a black presidential candidate, especially one such as Obama—to whom he referred as being "light-skinned" and "with no Negro dialect, unless he wanted to have one". These comments had been recently revealed by journalists Mark Halperin and John Heilemann in Game Change, their book about the 2008 election. In addition to his public apology, Reid called Obama to apologize; Obama accepted his apology, stating that as far as he was concerned, the book was closed on the incident.^[46][47][48] RNC Chairman Michael Steele and Senators John Cornyn and Jon Kyl called on Reid to resign his leadership position in the Senate, citing Majority Leader Trent Lott resigning because of a statement relating to race. However, multiple experts said there was virtually no chance of such a thing happening. DNC Chairman Tim Kaine and Senators Dianne Feinstein and Jack Reed expressed support for Reid and confidence he would retain his leadership position, and another senior Democrat indicated Reid has "produced supportive statements from key African American leaders in the Congress and civil rights community".^[49]

In August 2010, Harry Reid spoke in front of National Council of La Raza: "I don't know how anyone of Hispanic heritage could be a Republican, OK. Do I need to say more?"^[50] The following day, Dr. Manny Alvarez and Republican Senator Marco Rubio, both of Hispanic descent, spoke out against Reid's remarks.^[51]

Cultural and political image[link]

Reid speaks during the third night of the 2008 Democratic National Convention in Denver, Colorado.

Part of Harry Reid's confrontation with Frank Rosenthal while chair of the Nevada Gaming Commission is reenacted in the 1995 movie Casino.^[52][53] Reid had a role in the movie Traffic (2000), in which he played himself.^[54] He appeared along with Senator Sam Brownback and then Senator Barack Obama in the 2007 documentary film Sand and Sorrow, which details the genocide in Sudan.^[55]

Reid was elected to the Gaming Hall of Fame in 2001.^[56]

An October 2007 Las Vegas Review-Journal favorability poll indicated 51% of Nevadans viewed Reid unfavorably, with 32% indicating favorability, although in May 2007 Reid had a 46% favorable rating versus a 42% unfavorable one.^[57] A December 2007 Las Vegas Review-Journal job approval poll showed 42% of Nevadans rating Reid "poor", 41% "excellent or good", and 16% "only fair".^[58]

Personal life[link]

In 1959, Reid married his high school sweetheart, Landra Gould. They have five children, a daughter and four sons. Their eldest son, Rory Reid, was an elected Commissioner for Clark County, Nevada of which he became Chairman of, and 2010 Democratic nominee in the election for Governor of Nevada. Another son recently ran for municipal office in Cottonwood Heights, Utah.^[59]

Reid (who was raised agnostic) and his wife (who was born to Jewish immigrant parents and grew up in Henderson), converted to The Church of Jesus Christ of Latter-day Saints (the Mormon or LDS Church) while he was a college student.^[1] In a 2001 interview he said, "I think it is much easier to be a good member of the Church and a Democrat than a good member of the Church and a Republican." He went on to say that the Democrats' emphasis on helping others, as opposed to what he considers Republican dogma to the contrary, is the reason he's a Democrat.^[60] He delivered a speech at Brigham Young University to about 20,000 students on October 9, 2007, in which he expressed his opinion that Democratic values mirror Mormon values.^[61][62] Several Republican Mormons in Utah have contested his faith because of his politics, such as his statements that the church's backing of California's Proposition 8 wasted resources.^[63]

In September 2011, Reid's wife was diagnosed with stage 2 breast cancer. She is currently undergoing treatment.^[64]

References[link]

External links[link]

Wikimedia Commons has media related to: Harry Reid

Wikisource has original works written by or about: Harry Reid

Wikiquote has a collection of quotations related to: Harry Reid

• Senator Harry Reid official U.S. Senate website
• Senator Harry Reid official campaign website
• Biography at WhoRunsGov.com at The Washington Post
• Biography at the Biographical Directory of the United States Congress
• Voting record maintained by The Washington Post
• Biography, voting record, and interest group ratings at Project Vote Smart
• Congressional profile at GovTrack
• Congressional profile at OpenCongress
• Issue positions and quotes at On the Issues
• Current Bills Sponsored at StateSurge.com
• Financial information at OpenSecrets.org
• Staff salaries, trips and personal finance at LegiStorm.com
• Campaign finance reports and data at the Federal Election Commission
• Appearances on C-SPAN programs
• Collected news and commentary at The New York Times
• Tough Reid, Eve Fairbanks, The New Republic, April 15, 2009

v t e United States Senators from Nevada Class 1 Stewart Sharon Fair Stewart Nixon Massey Pittman Bunker Scrugham Carville Malone Cannon Hecht Bryan Ensign Heller Class 3 Nye Jones Newlands Henderson Oddie McCarran Brown Bible Laxalt Reid

v t e United States Senate Majority Leaders Lodge • Curtis • Watson • Robinson • Barkley • White • Lucas • McFarland • Taft • Knowland • Johnson • Mansfield • Byrd • Baker • Dole • Byrd • Mitchell • Dole • Lott • Daschle • Lott • Daschle • Frist • Reid

v t e United States Senate Minority Leaders Underwood • Robinson • McNary • Austin • McNary • White • Barkley • Wherry • Bridges • Johnson • Knowland • Dirksen • Scott • Baker • Byrd • Dole • Daschle • Lott • Daschle • Lott • Frist • Daschle • Reid • McConnell

v t e Democratic Party Leaders in the United States Senate Underwood • Robinson • Barkley • Lucas • McFarland • Johnson • Mansfield • Byrd • Mitchell • Daschle • Reid

v t e United States Senate Majority Whips Lewis • Curtis • Jones • Fess • Lewis • Minton • Hill • Wherry • Myers • Johnson • Saltonstall • Clements • Mansfield • Humphrey • Long • Kennedy • Byrd • Cranston • Stevens • Simpson • Cranston • Ford • Lott • Nickles • Reid • Nickles • Reid • McConnell • Durbin

v t e United States Senate Minority Whips Wadsworth • Curtis • Gerry • Sheppard • Hebert • Wherry • Lucas • Saltonstall • Clements • Saltonstall • Dirksen • Kuchel • Scott • Griffin • Stevens • Cranston • Simpson • Ford • Reid • Nickles • Reid • Nickles • Reid • Durbin • Lott • Kyl

v t e Democratic Party Whips in the United States Senate Lewis • Gerry • Sheppard • Lewis • Minton • Hill • Lucas • Myers • Johnson  • Clements  • Mansfield  • Humphrey  • Long • Kennedy • Byrd • Cranston • Ford • Reid • Durbin

v t e Members of the United States House of Representatives from Nevada Territorial (1861-1864) Cradlebaugh Mott At-large seat (1864-1983) Worthington Ashley Fitch Kendall Ashley Fitch Woodburn Wren Daggett Cassidy Woodburn Bartine Newlands Van Duzer Bartlett Roberts Evans Arentz Richards Arentz Scrugham Sullivan Bunker Russell Baring Young Baring Towell Santini 1st district (1983-present) Reid Bilbray Ensign Berkley 2nd district (1983-present) Vucanovich Gibbons Heller Amodei 3rd district (2003-present) Porter Titus Heck

Gary Johnson
29th Governor of New Mexico
In office January 1, 1995 – January 1, 2003
Lieutenant	Walter Bradley
Preceded by	Bruce King
Succeeded by	Bill Richardson
Personal details
Born	Gary Earl Johnson (1953-01-01) January 1, 1953 (age 59) Minot, North Dakota, U.S.
Political party	Libertarian (2011-present)
Other political affiliations	Republican Party (before 2011)
Spouse(s)	Dee Simms (1977–2005)
Domestic partner	Kate Prusack (fiancée; 2009–present)
Alma mater	University of New Mexico, Albuquerque
This article is part of a series on Gary Johnson Our America Initiative  · Political positions  · 2012 presidential campaign

Gary Earl Johnson (born January 1, 1953) is an American businessman, a former Governor of New Mexico, and the Libertarian Party nominee for President of the United States in the 2012 election.^[1] Johnson served as the 29th Governor of New Mexico from 1995 to 2003, as a member of the Republican Party, and is known for his low-tax libertarian views and his regular participation in triathlons.

Johnson founded one of New Mexico's largest construction companies.^[2] He entered politics for the first time by running for Governor of New Mexico in 1994 on a fiscally conservative, low-tax, anti-crime platform.^[3] He beat incumbent Democratic governor Bruce King by 50% to 40%. He cut the 10% annual growth in the budget: using his gubernatorial veto 200 times during his first six months in office.^[2] His use of the veto over his two terms gained him the nickname "Governor Veto".^[4][5]

Johnson sought re-election in 1998, winning by 55% to 45%. In his second term, he concentrated on the issue of school voucher reforms,^[6] as well as campaigning for marijuana decriminalization. During his tenure as governor, Johnson adhered to an anti-tax and anti-bureaucracy policy, setting state and national records for his use of veto powers:^[2] more than the other 49 contemporary governors put together.^[7][8] Term-limited, Johnson could not run for re-election at the end of his second term.

Johnson announced his candidacy for President on 21 April 2011 as a Republican.^[9] On 28 December 2011, he withdrew his candidacy for the Republican nomination and announced that he would continue his presidential campaign as a candidate for the nomination of the Libertarian Party.^[10]

As a fitness enthusiast,^[11][12] Johnson has taken part in several Ironman Triathlons, and he climbed Mount Everest in May 2003.^[13]

Early life and career[link]

Johnson was born in 1953 in Minot, North Dakota, the son of Lorraine B. (née Bostow), who worked for the Bureau of Indian Affairs, and Earl W. Johnson, a public school teacher.^[14] His father was of half Danish and half Norwegian ancestry, and his mother was of Russian descent.^[15][16] Johnson graduated from Sandia High School in Albuquerque in 1971, where he was on the school track team.^[17] He attended the University of New Mexico from 1971 to 1975 and graduated with a Bachelor of Science degree.^[18] It was there that he met his future wife, Denise "Dee" Simms. While in college, Johnson earned money as a door-to-door handyman.^[19] His success in that arena encouraged him to start his own business, Big J Enterprises, in 1976. When he started the business, which focused on mechanical contracting, Johnson was its only employee.^[20] His major break with the firm was receiving a large contract from Intel's expansion in Rio Rancho, which increased Big J's revenue to $38 million.^[16] Over-stretched by his success, Johnson enrolled in a time management course at night school, which made him heavily goal-driven.^[16] He eventually grew Big J into a multi-million dollar corporation with over 1,000 employees.^[21] By the time he sold the company in 1999, it was one of New Mexico's leading construction companies.^[22]

Governor of New Mexico[link]

First term[link]

Johnson entered politics for the first time in 1994, with the intention of running for governor and was advised by "Republican Elders"^[16] to run for the State Legislature instead.^[16] Despite their advice, Johnson spent $500,000 of his own money and entered the race with the intent of bringing a "common sense business approach" to the office.^[23] Johnson's campaign slogan was "People before Politics".^[24] His platform emphasized tax cuts, job creation, state government spending growth restraint, and law and order.^[3] He won the Republican nomination, defeating state legislator Richard P. Cheney by 34% to 33%, with John Dendahl and former governor David F. Cargo in third and fourth. Johnson subsequently won the general election, defeating the incumbent Democratic Governor Bruce King by 50% to 40%. Johnson was elected in a nationally Republican year, although party registration in the state of New Mexico at the time was 2-to-1 Democratic. As governor, Johnson followed a strict small government approach. According to former New Mexico Republican National Committee member Mickey D. Barnett, "Any time someone approached him about legislation for some purpose, his first response always was to ask if government should be involved in that to begin with."^[25] He vetoed 200 of 424 bills in his first six months in office – a national record of 48% of all legislation – and used the line-item veto on most remaining bills.^[2] In office, Johnson fulfilled his campaign promise to reduce the 10% annual growth of the state budget.^{[citation needed]} In his first budget, Johnson proposed a wide range of tax cuts, including a repeal of the prescription drug tax, a $47 million income tax cut, and a 6 cents per gallon gasoline tax cut. However, of these, only the gasoline tax cut was passed.^[26] During the November 1995 federal government shutdown, he joined 20 other Republican governors who called on the Republican leadership in Congress to stand firm in negotiations against the Clinton administration in budget negotiations; in the article reporting on the letter and concomitant news conference he was quoted as calling for eliminating the budget deficit through proportional cuts across the budget.^[27] Although Johnson worked to reduce overall state spending, in his first term, he raised education spending by nearly a third.^[11] When drop-out rates and test scores showed little improvement, Johnson changed his tactics and began advocating for school vouchers – a key issue in budget battles of his second term as governor.^[11]