Financial Management: Bureau of Reclamation Sources and Uses of Funds

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).