[Decision on Whether Law Authorizes Transfers of Appropriated Funds in Cases of Extraordinary Emergencies]

The Department of Agriculture (USDA) requested a decision regarding whether it could transfer more than 7 percent of the Federal Crop Insurance Corporation's (FCIC) administrative expenses appropriation to another appropriation, given an extraordinary emergency. GAO held that: (1) the relevant statute limited transfers to 7 percent of the receiving appropriation, except in the case of an extraordinary emergency; and (2) USDA could not transfer more than 7 percent from the administrative expenses appropriation, even given an extraordinary emergency. Accordingly, USDA may not transfer more than 7 percent of the FCIC administrative expenses appropriation.