The Senate report accompanying the U.S. Department of Agriculture's (USDA) fiscal year 2008 appropriations expressed concern that USDA's Greenbook charges--the transfer of funds authority USDA used to charge the appropriations accounts of its agencies and staff offices for programs to centrally provide certain services--had grown excessively. USDA's Office of the Chief Financial Officer (OCFO) oversees Greenbook charges. The report directed GAO to review these charges and USDA to report on them. This report identifies the agencies and offices assessed Greenbook charges, the amounts of the charges, and the programs supported by Greenbook charges for fiscal years 1999 through 2009. It also (1) assesses how USDA selected programs and monitored Greenbook charges and (2) describes the benefits of the programs, as reported by USDA. GAO reviewed and assessed USDA budget and program documents and discussed processes with officials.
Recommendations for Executive Action
|Department of Agriculture||1. To help ensure accountability in selecting programs, overseeing Greenbook charges, and achieving program benefits, the Secretary of Agriculture should direct OCFO to establish and document control activities for managing Greenbook programs and charges.|
|Department of Agriculture||2. To help ensure accountability in selecting programs, overseeing Greenbook charges, and achieving program benefits, the Secretary of Agriculture should direct OCFO to track the benefits of Greenbook programs to the agencies and staff offices that are charged Greenbook charges.|