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Financial Management: Bureau of Reclamation Sources and Uses of Funds

AIMD-99-200R Published: May 26, 1999. Publicly Released: May 26, 1999.
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Highlights

Pursuant to a congressional request, GAO reviewed the Bureau of Reclamation's sources and uses of funds at federal water projects, focusing on: (1) the Bureau's legal authorities and policies and procedures for obtaining, using, and accounting for funds, the types and amounts of funding obtained, and how funds were spent; (2) controls that were established to ensure that funds are properly obtained, used, and accounted for; (3) operations and maintenance (O&M) activities, expenses, and policies and procedures; and (4) other issues, such as the repayment of O&M and construction costs at the Central Valley Project (CVP).

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Topics

AppropriationsConstruction costsFinancial managementInternal controlsOverhead costsReimbursements to governmentWater supply managementWater projectsPolicies and proceduresDams