Funds management (11 - 20 of 101 items)
Supplemental Appropriations: Opportunities Exist to Increase Transparency and Provide Additional Controls
GAO-08-314: Published: Jan 31, 2008. Publicly Released: Mar 3, 2008.
Supplemental appropriations laws (supplementals) are a tool for policymakers to address needs that arise after the fiscal year has begun. Supplementals provide important and necessary flexibility but some have questioned whether supplementals are used just to meet the needs of unforeseen events or whether they also include funding for activities that could be covered in regular appropriations acts...
Corps of Engineers: Observations on Planning and Project Management Processes for the Civil Works Program
GAO-06-529T: Published: Mar 15, 2006. Publicly Released: Mar 15, 2006.
Through the Civil Works Program, the Corps of Engineers (Corps) constructs, operates, and maintains thousands of civil works projects across the United States. The Corps uses a two-phase study process to help inform congressional decision makers about civil works projects and determine if they warrant federal investment. As part of the process for deciding to proceed with a project, the Corps anal...
Global War on Terrorism: DOD Should Consider All Funds Requested for the War When Determining Needs and Covering Expenses
GAO-05-767: Published: Sep 28, 2005. Publicly Released: Sep 28, 2005.
To assist the Congress in its oversight role, GAO is undertaking a series of reviews on the costs of operations in support of the Global War on Terrorism (GWOT). In related work, GAO is raising concerns about the reliability of the Department of Defense's (DOD) reported cost data and therefore is unable to ensure that DOD's reported obligations for GWOT are complete, reliable, and accurate. In thi...
Securities And Exchange Commission: Review of Fiscal Year 2003 and 2004 Budget Allocations
GAO-04-818: Published: Jul 23, 2004. Publicly Released: Jul 23, 2004.
This report responds to a statement in the Conference Report on the Securities and Exchange Commission's (SEC) fiscal year 2004 appropriations directing GAO to study SEC's allocation of its increased funding for fiscal years 2003 and 2004. Historically, SEC has faced high staff turnover rates, long stretches of unfilled staff positions, and growing resource needs. Additionally, the agency has face...
Defense Budget: Tracking of Emergency Response Funds for the War on Terrorism
GAO-03-346: Published: Apr 30, 2003. Publicly Released: Apr 30, 2003.
As of January 2003, Congress had provided a total of $38 billion to the Department of Defense (DOD) to cover emergency response costs related to the war on terrorism. Appropriated in different ways in fiscal years 2001, 2002, and 2003, these funds are meant to pay for expenses that DOD would not normally incur, such as contingency military operations and Pentagon building repairs. Because our prio...
Defense Budget: Improved Reviews Needed to Ensure Better Management of Obligated Funds
GAO-03-275: Published: Jan 30, 2003. Publicly Released: Jan 30, 2003.
As of September 30, 2001, the Navy's operating appropriations had $2.1 billion in unliquidated--or unpaid--funds that were obligated during fiscal years 1997-99. Unliquidated obligations that are no longer needed to pay for goods and services tie up funds that could be used for other permissible purposes. In addition, inaccurate obligation data result in misstatement of budgetary information. Beca...
Indian Self-Determination Act: Shortfalls in Indian Contract Support Costs Need To Be Addressed
RCED-99-150: Published: Jun 30, 1999. Publicly Released: Jun 30, 1999.
Pursuant to a legislative requirement, GAO provided information on the Bureau of Indian Affairs' (BIA) and the Indian Health Service's (IHS) management of contract support funding under the Indian Self-Determination and Education Assistance Act, focusing on: (1) to what extent and for what reasons contract support costs and the associated funding shortfalls changed over the past decade, and what c...
Deposit Insurance Funds: Analysis of Insurance Premium Disparity Between Banks and Thrifts
T-AIMD-95-206: Published: Jul 28, 1995. Publicly Released: Jul 28, 1995.
GAO discussed issues relating to the potential premium rate disparity between banks and thrifts. GAO noted that: (1) if the Federal Deposit Insurance Corporation (FDIC) reduces bank deposit insurance premiums when the Bank Insurance Fund (BIF) is recapitalized, a premium rate disparity of 19.5 basis points will develop between banks and thrifts in the latter part of 1995; (2) the Savings Associat...
Impoundments: Proposed Rescissions of Justice, Transportation, and NASA Funds
OGC-95-21: Published: May 31, 1995. Publicly Released: May 31, 1995.
GAO reviewed three proposed rescissions of budget authority in the President's fifth special impoundment message for fiscal year 1995.GAO found that the proposed rescissions were in accordance with the Impoundment Control Act...
Impoundments: Comments on Proposed Rescissions of Department of Education Budget Authority
OGC-95-18: Published: Apr 7, 1995. Publicly Released: Apr 7, 1995.
GAO reviewed one revised deferral and two revised rescissions of budget authority in the President's fourth special impoundment message for fiscal year 1995.GAO found that the proposed deferral and rescissions were in accordance with the Impoundment Control Act. GAO also provided specific information on three proposed rescissions in the third special message that should be useful to Congress in it...