Appropriations (11 - 20 of 48 items)
Global War on Terrorism: Reported Obligations for the Department of Defense
GAO-08-423R: Published: Jan 30, 2008. Publicly Released: Jan 30, 2008.
Since 2001, Congress has provided the Department of Defense (DOD) with hundreds of billions of dollars in supplemental and annual appropriations for military operations in support of the Global War on Terrorism (GWOT). DOD's reported annual obligations for GWOT have shown a steady increase from about $0.2 billion in fiscal year 2001 to about $139.8 billion in fiscal year 2007. In fiscal year 2007,...
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...
A Glossary of Terms Used in the Federal Budget Process (Supersedes AFMD-2.1.1)
GAO-05-734SP: Published: Sep 1, 2005. Publicly Released: Sep 1, 2005.
This publication supersedes AFMD-2.1.1, A Glossary of Terms Used in the Federal Budget Process (Exposure Draft), January 1993. It fulfills part of GAO's responsibility to publish standard terms, definitions, and classifications for the government's fiscal, budget, and program information. It was developed in cooperation with the Secretary of the Treasury and the Directors of the Office of Manageme...
Budget Issues: Reprogramming of Federal Air Marshal Service Funds in Fiscal Year 2003
GAO-04-577R: Published: Mar 31, 2004. Publicly Released: Mar 31, 2004.
On May 15, 2003, and again on July 25, 2003, the Department of Homeland Security (DHS) notified the House and Senate Committees on Appropriations, Subcommittees on Homeland Security, of its intention to reprogram a large amount of funds appropriated to the Transportation Security Administration (TSA) for fiscal year 2003. In an August 2003 letter, Congress requested that we review the key events l...
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...
Military Base Closures: Issues Related to the Fiscal Year 1999 Budget Request
NSIAD-98-169: Published: Jul 30, 1998. Publicly Released: Jul 30, 1998.
Pursuant to a legislative requirement, GAO reviewed the Department of Defense's (DOD) base closure accounts and its budget request for base closure activities, focusing on opportunities for offsetting the budget request for fiscal year (FY) 1999, including the validity of two proposed military construction (MILCON) projects included in that request.GAO noted that: (1) DOD and the military services...
DOD Bulk Fuel: Services' Fuel Requirements Could Be Reduced and Funds Used for Other Purposes
NSIAD-96-96: Published: Mar 28, 1996. Publicly Released: Mar 28, 1996.
GAO reviewed the Defense Fuel Supply Center's (DFSC) and the military services' management of their bulk fuel requirements, focusing on the services' fiscal year (FY) 1996 budget requests.GAO found that: (1) for FY 1996, the services requested $4.01 billion to purchase 126.7 million barrels of bulk fuel from DFSC, but DFSC estimated that the services' budget request is overstated by $440 million;...
A Glossary of Terms Used in the Federal Budget Process (Exposure Draft) (Superseded by GAO-05-734SP)
AFMD-2.1.1: Published: Jan 1, 1993. Publicly Released: Jan 1, 1993.
This publication has been superseded by GAO-05-734SP, A Glossary of Terms Used in the Federal Budget Process, September 2005. GAO provided a glossary of standard terminology, definitions, classifications, and codes for federal fiscal, budgetary, and program-related information as a standard reference for use by Congress, federal agencies, and others interested in the federal budget-making process...
DOD Budget: Controls Needed Over Inflation Dividends
NSIAD-93-62BR: Published: Dec 14, 1992. Publicly Released: Dec 14, 1992.
GAO reviewed the Department of Defense's (DOD) management controls over excess funds caused by overestimates of the inflation rate.GAO found that: (1) DOD had a $2.8-billion inflation dividend in fiscal year (FY) 1992, and estimated an $837-million dividend for FY 1993; (2) DOD did not plan to return these excess funds to the Treasury because it had no specific accounting of how DOD used, reserved...