Appropriated funds (1 - 10 of 438 items)
Overseas Contingency Operations: OMB and DOD Should Revise the Criteria for Determining Eligible Costs and Identify the Costs Likely to Endure Long Term
GAO-17-68: Published: Jan 18, 2017. Publicly Released: Jan 18, 2017.
In 2010 the Office of Management and Budget (OMB), in collaboration with the Department of Defense (DOD), issued criteria for deciding whether items properly belong in the base budget or in the overseas contingency operations (OCO) funding request, but the criteria are outdated and do not address the full scope of activities included in DOD's fiscal year 2017 OCO budget request. For example, they...
Permanent Funding Authorities: Some Selected Entities Should Review Financial Management, Oversight, and Transparency Policies
GAO-17-59: Published: Dec 9, 2016. Publicly Released: Dec 9, 2016.
Permanent authorities to collect and obligate fees, fines, penalties and other funds without further congressional action vary in the degree to which Congress retains control over collections and obligations or delegates control to the entities that administer them. For the purposes of this report, GAO refers to these legal authorities as permanent funding authorities. GAO examined five case studi...
Federal Fees, Fines, and Penalties: Observations on Agency Spending Authorities
GAO-17-268T: Published: Dec 1, 2016. Publicly Released: Dec 1, 2016.
GAO's prior work has identified four key design decisions related to how fee, fine, and penalty collections are used that help Congress balance agency flexibility and congressional control.Key Design Decisions for Use of CollectionsOne of these key design decisions is the congressional action that triggers the use of collections. The table below outlines the range of structures that establish an a...
Certificated Expenditures: Executive Office of the President Fiscal Year 2015 Certificated Expenditures Were Spent for Authorized Purposes
GAO-17-116R: Published: Nov 17, 2016. Publicly Released: Nov 17, 2016.
For fiscal year 2015, the President of the United States under 3 U.S.C. 105(d)(1), (3), and (5) certificated $14,103,046 of expenditures, and the Vice President of the United States under 3 U.S.C. 106(b)(2) and (3) certificated $76,807 of expenditures. These amounts were reflected in the underlying accounting records and attested to by the Chief Financial Officer of the Executive Office of the Pre...
Air Force Working Capital Fund: Budgeting and Management of Carryover Work and Funding Could Be Improved
GAO-11-539: Published: Jul 7, 2011. Publicly Released: Jul 7, 2011.
Three Air Force depots support combat readiness by providing repair services to keep Air Force units operating worldwide. To the extent that the depots do not complete work at year end, the work and related funding will be carried into the next fiscal year. Carryover is the reported dollar value of work that has been ordered and funded by customers but not completed at the end of the fiscal year....
Legislative Restrictions on Contractor Use of Mandatory Arbitration Agreements Have Had No Reported Impacts on National Security
GAO-11-717R: Published: Jun 13, 2011. Publicly Released: Jun 13, 2011.
Section 8102 of the Department of Defense (DOD) and Full-Year Continuing Appropriations Act for fiscal year 2011 directed us to evaluate the effect on national security resulting from the section's requirements. These requirements, as well as those previously included in Section 8116 of the DOD Appropriations Act for fiscal year 2010, prohibit DOD's use of funds appropriated by the respective acts...
September 11: World Trade Center Health Programs Business Process Center Proposal and Subsequent Data Collection
GAO-11-243R: Published: Dec 3, 2010. Publicly Released: Dec 3, 2010.
From the September 11, 2001, attack on the World Trade Center (WTC) through fiscal year 2010, approximately $475 million in federal funds was made available for screening, monitoring, or treating responders for illnesses and conditions--such as asthma and depression--related to the WTC disaster. Within the Department of Health and Human Services, the Centers for Disease Control and Prevention's (C...
Army Corps of Engineers: Budget Formulation Process Emphasizes Agencywide Priorities, but Transparency of Budget Presentation Could Be Improved
GAO-10-453: Published: Apr 2, 2010. Publicly Released: Apr 2, 2010.
The U.S. Army Corps of Engineers (Corps) is the world's largest public engineering, design, and construction management agency. In fiscal year 2006 it began incorporating performance information into its budget process, but Congress raised concerns that the criteria used by the Corps to prioritize projects are not transparent and the budget formulation process could achieve a higher return on inve...
Defense Budget: Fourth Quarter Obligation Rates and Contract Obligations for Fiscal Years 2006-09
GAO-10-527R: Published: Mar 31, 2010. Publicly Released: Mar 31, 2010.
This letter formally transmits the briefing in response to the National Defense Authorization Act for Fiscal Year 2010 (Pub. L. No. 111-84), which requires GAO to review Department of Defense (DOD) policies related to year-end spending and the rate of obligations incurred by DOD in the fourth quarter of fiscal years 2006 through 2009, as compared with the obligations incurred in the first three qu...
Status of Funds for the Merida Initiative
GAO-10-253R: Published: Dec 3, 2009. Publicly Released: Dec 3, 2009.
Violence along the U.S.-Mexico border has escalated in recent years because of drug trafficking and related organized crime activities, with over 12,000 fatalities since 2006. At the same time, gang activity in Central America has increased, further fueling the violence within the region. In an effort to confront the challenges posed by criminal violence, in October 2007, the United States and Mex...