The committee holds hearings on federal budget legislation and congressional resolutions related to the federal budget process. The committee holds hearings on the President's annual budget request to Congress and drafts the annual Congressional Budget Resolution, which sets overall spending guidelines for Congress as it develops the annual federal appropriations bills. The committee also reviews supplemental budget requests submitted by the President, which cover items which for one reason or another were not included in the original budget request, usually for emergency spending. Recently, emergency budget supplementals have been used to request funding for the wars in Iraq and Afghanistan as well as for disaster recovery after Hurricanes Katrina and Rita. The committee may amend, approve, or table budget-related bills. It also has the power to enforce established federal budget rules, hold budget-related investigations, and subpoena witnesses. Additionally, the committee has oversight of the Congressional Budget Office.