Continuing Resolution Mandate to Identify Accounts for Which Apportionments Differ From the Current Rate

GAO-03-368R: Dec 20, 2002

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According to Section 134 of the Fiscal Year 2003 Continuing Resolution, the Comptroller General is required to identify executive branch accounts for which apportionments made from funds appropriated or authority granted by the joint resolution provide for a rate of operations that differs from the current rate.

Of the one hundred twenty accounts GAO reviewed, GAO found that only one account, the salaries and expenses account of the National Science Foundation was not apportioned in accordance with the continuing resolution. For six accounts the Office of Management and Budget provided a written higher apportionment. For most of the other accounts the apportionments were on a prorata basis. Six accounts used a lower seasonal rate. For seven accounts the current rate is inapplicable for various reasons.

B-300373, Continuing Resolution Mandate to Identify Accounts for Which Apportionments Differ From the Current Rate, December 20, 2002

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