Appropriated funds (1 - 10 of 60 items)
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...
Intragovernmental Revolving Funds: NIST's Interagency Agreements and Workload Require Management Attention
GAO-11-41: Published: Oct 20, 2010. Publicly Released: Oct 20, 2010.
GAO previously found that a significant portion of the National Institute of Standards and Technology's (NIST) working capital fund contained a growing carryover balance. Almost all of the fund's resources come from appropriations advanced from federal clients for NIST's technical services through interagency agreements. Monitoring and tracking key information about agreements and the funds advanc...
Certificated Expenditures: Executive Office of the President Fiscal Year 2007 Certificated Expenditures Were Used for Authorized Purposes
GAO-09-305: Published: Feb 17, 2009. Publicly Released: Feb 17, 2009.
Pursuant to 3 U.S.C. 105(d) and 106(b), we reviewed certificated expenditures from fiscal year 2007 appropriations of the President of the United States and the Vice President of the United States. These sections authorize the President and the Vice President to expend appropriated funds for certain specified purposes that may be accounted for solely on their certificates and as they determine, no...
Federal Courthouse Construction: Estimated Costs to House the L.A. District Court Have Tripled and There Is No Consensus on How to Proceed
GAO-08-889: Published: Sep 12, 2008. Publicly Released: Sep 12, 2008.
Since the early 1990s, the General Services Administration (GSA) and the federal judiciary (judiciary) have been carrying out a multibillion-dollar courthouse construction initiative. In downtown Los Angeles, California, one of the nation's busiest federal district courts (L.A. Court), the federal judiciary has split its district, magistrate, and bankruptcy judges between two buildings--the Spring...
DOD Problem Disbursements: Long-standing Accounting Weaknesses Result in Inaccurate Records and Substantial Write-offs
GAO-05-521: Published: Jun 2, 2005. Publicly Released: Jun 2, 2005.
Over the years, the Department of Defense (DOD) has recorded billions of dollars of disbursements and collections in suspense accounts because the proper appropriation accounts could not be identified and charged. DOD has also been unable to resolve discrepancies between its and Treasury's records of checks issued by DOD. Because documentation that would allow for resolution of these payment recor...
Immigration Application Fees: Current Fees Are Not Sufficient to Fund U.S. Citizenship and Immigration Services' Operations
GAO-04-309R: Published: Jan 5, 2004. Publicly Released: Jan 5, 2004.
The Homeland Security Act of 2002 (HSA) established the Bureau of Citizenship and Immigration Services (CIS) within the Department of Homeland Security (DHS). CIS is responsible for several functions transferred from the former Immigration Services Division of the Immigration and Naturalization Service (INS) under the Department of Justice. CIS's functions include adjudicating and processing appli...
United States Capitol Police: 1999 Financial Audit Highlights Need to Address Internal Control Weaknesses
AIMD-00-153: Published: May 15, 2000. Publicly Released: May 15, 2000.
Pursuant to a congressional request, GAO reviewed the United States Capitol Police's (USCP) fiscal year (FY) 1999 financial statement audit, focusing on USCP's: (1) effectiveness of the safeguarding, compliance, and financial reporting controls; (2) compliance with selected provisions of laws and regulations; (3) receipt and use of FY 1999 appropriated funds as reflected in a statement of receipts...
District of Columbia: Chronology of Events Related to the Metropolitan Police Use of $15 Million Appropriation
AIMD-99-39R: Published: Dec 16, 1998. Publicly Released: Dec 16, 1998.
Pursuant to a congressional request, GAO provided a chronology of events related to the District of Columbia Metropolitan Police Department's use of a $15-million appropriation discussed in GAO's November 1998 report.GAO provided a chronology of events from the inception of the appropriation through June 16, 1998, when the District of Columbia Financial Responsibility and Management Assistance Aut...
District of Columbia: Metropolitan Police Department's Use of $15 Million Appropriation
AIMD-99-21: Published: Nov 13, 1998. Publicly Released: Nov 13, 1998.
Pursuant to a congressional request, GAO reviewed expenditures made by the District of Columbia Metropolitan Police Department (MPD) using $15 million appropriated by the Department of Justice Appropriations Act, 1996, focusing on: (1) whether funds have been spent according to MPD's spending plan; (2) the timeframe involved in spending the funds; and (3) whether the items purchased with the funds...
Financial Management: Clarification of GAO Response to Allegations Regarding DFOH
AIMD-97-113R: Published: Jul 10, 1997. Publicly Released: Jul 10, 1997.
Pursuant to a congressional request, GAO provided information on constituents' concerns that certain issues were not addressed in GAO's September 1996 letter on allegations of fiscal mismanagement by the Division of Federal and Occupational Health (DFOH). The letter addressed allegations that during fiscal years 1992 and 1993: (1) DFOH violated the Economy Act by including regional office rent all...