Degree Department

National Institutes of Health Extramural Research Grants: Oversight of Cost Reimbursements to Universities (open access)

National Institutes of Health Extramural Research Grants: Oversight of Cost Reimbursements to Universities

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Health and Human Services' (HHS) National Institutes of Health (NIH) is the nation's leader in conducting and sponsoring biomedical research. More than 80 percent of NIH's budget, which totaled over $28 billion in fiscal year 2006, is used to support extramural research, which is primarily conducted at over 500 universities nationwide. NIH reimburses universities for direct costs that can be specifically attributed to research sponsored by NIH grants, including costs for labor and materials used solely to carry out the research. It also reimburses universities for indirect costs, which include various facility and administrative expenses incurred by the universities for the shared support of such research. To be reimbursed for direct and indirect costs, universities must properly identify and claim them in accordance with federal guidance. Because indirect costs cannot be specifically attributed to a particular research grant, they are charged via an indirect cost rate that is applied to the direct costs for each grant agreement. The oversight responsibilities of NIH's institutes and centers (IC) include the financial management of grants as well as ensuring that grantees comply with the terms of the grants. …
Date: January 31, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
OFPP Followup to Federal Supply Schedule Recommendations (open access)

OFPP Followup to Federal Supply Schedule Recommendations

Correspondence issued by the General Accounting Office with an abstract that begins "This report is to bring the Office of Federal Procurement Policy's attention to two GAO recommendations concerning the acquisition of information technology services under the Federal Supply Schedule (FSS). In GAO's view, implementation of these recommendations has been delayed because of unnecessary coupling with other FSS issues."
Date: January 31, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Nuclear Nonproliferation: DOE's International Radiological Threat Reduction Program Needs to Focus Future Efforts on Securing the Highest Priority Radiological Sources (open access)

Nuclear Nonproliferation: DOE's International Radiological Threat Reduction Program Needs to Focus Future Efforts on Securing the Highest Priority Radiological Sources

A letter report issued by the Government Accountability Office with an abstract that begins "Following the terrorist attacks of September 11, 2001, U.S. and international experts raised concerns that unsecured radiological sources were vulnerable to theft and posed a significant security threat to the United States and the international community. Radioactive material is encapsulated or sealed in metal to prevent its dispersal and is commonly called a sealed radiological source. Sealed radiological sources are used worldwide for many legitimate purposes, such as medical, industrial, and agricultural applications. However, the total number of these sources in use worldwide is unknown because many countries do not systematically account for them. It is estimated that thousands of these sources have been lost, stolen, or abandoned--commonly referred to as orphan sources. If certain types of these sources were obtained by terrorists, they could be used to produce a simple and crude, but potentially dangerous, weapon--known as a radiological dispersion device, or dirty bomb. In 2001, a congressional report directed DOE to use a portion of its fiscal year 2002 supplemental appropriation to address the threat posed by dirty bombs. In response to the congressional requirement, the National Nuclear Security Administration (NNSA) established the Radiological …
Date: January 31, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Contract Management: Proteges Value DOD's Mentor-Protege Program, but Annual Reporting to Congress Needs Improvement (open access)

Contract Management: Proteges Value DOD's Mentor-Protege Program, but Annual Reporting to Congress Needs Improvement

A letter report issued by the Government Accountability Office with an abstract that begins "Congress authorized the Mentor-Protege Program to boost the participation of small disadvantaged businesses as subcontractors and suppliers under Department of Defense (DOD) and other contracts. The program provides incentives to major defense contractors (mentors) to help small disadvantaged businesses (proteges) strengthen their ability to compete for contracts. GAO administered a Web-based survey to determine whether former proteges believe the program enhanced their business development; examined the accuracy of the Mentor-Protege Program Office's annual reporting to Congress; determined whether DOD reported on the progress of former proteges and their contributions to small business goals; and, identified how program funds have been obligated and used."
Date: January 31, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Understanding Similarities and Differences between Accrual and Cash Deficits: Update for Fiscal Year 2007, an E-supplement to GAO-07-117SP (open access)

Understanding Similarities and Differences between Accrual and Cash Deficits: Update for Fiscal Year 2007, an E-supplement to GAO-07-117SP

Other written product issued by the Government Accountability Office with an abstract that begins "The unified budget deficit--sometimes called the "cash deficit"--and the net operating cost-- sometimes called the "accrual deficit"--are two key measures of the government's annual fiscal position. The cash deficit provides information on the government's current cash flow and borrowing needs. The accrual deficit provides information on the current cost of government-- the amount of resources used to produce goods or deliver services during the fiscal year-- regardless of when cash is used."
Date: January 31, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Federal Employees Health Benefits Program: First-Year Experience with High-Deductible Health Plans and Health Savings Accounts (open access)

Federal Employees Health Benefits Program: First-Year Experience with High-Deductible Health Plans and Health Savings Accounts

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Employees Health Benefits Program (FEHBP) recently began offering high-deductible health plans (HDHP) coupled with tax-advantaged health savings accounts (HSA) that enrollees use to pay for health care. Unused HSA balances may accumulate for future use, providing enrollees an incentive to purchase health care prudently. The plans also provide decision support tools to help enrollees make purchase decisions, including health care quality and cost information. Concerns have been expressed that HDHPs coupled with HSAs may attract younger, healthier, or wealthier enrollees, leaving older, less healthy enrollees to drive up costs in traditional plans. Because the plans are new, there is also interest in the plan features and the decision support tools they provide to enrollees. GAO was asked to evaluate the experience of the 14 HDHPs coupled with an HSA that were first offered under the FEHBP in January 2005. GAO compared the characteristics of enrollees in the 14 HDHPs to those of enrollees in another recently introduced (new) plan without a high deductible and to all FEHBP plans. GAO also compared characteristics of the three largest HDHPs to traditional FEHBP plans offered by the …
Date: January 31, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Office of Personnel Management: Improvements Needed to Ensure Successful Retirement Systems Modernization (open access)

Office of Personnel Management: Improvements Needed to Ensure Successful Retirement Systems Modernization

A letter report issued by the Government Accountability Office with an abstract that begins "Through its Retirement Systems Modernization (RSM) program, the Office of Personnel Management (OPM) is modernizing the paper intensive processes and antiquated information systems it uses to support the retirement of civilian federal employees. RSM is intended to deploy new or modified systems beginning in February 2008 to improve the efficiency and effectiveness of the agency's retirement program. GAO was asked to (1) determine whether OPM is effectively managing the RSM program to ensure that system components perform as intended and (2) evaluate the risks, cost, and progress of the RSM program. To meet these objectives, GAO analyzed program documentation against relevant plans, policies, and practices."
Date: January 31, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Review of the Office of Personnel Management's Analysis of the United States Postal Service's Funding of Civil Service Retirement System Costs (open access)

Review of the Office of Personnel Management's Analysis of the United States Postal Service's Funding of Civil Service Retirement System Costs

Correspondence issued by the General Accounting Office with an abstract that begins "In our December 2001 report, "United States Postal Service: Information on Retirement Plans" (GAO-02-170), we raised the question of whether the United States Postal Service (USPS) was paying more or less than appropriate to cover benefit payments for the Civil Service Retirement System (CSRS) for which it is responsible. In May 2002, we asked the Office of Personnel Management (OPM) to calculate a hypothetical "Postal Fund" balance and projected funding status by estimating the present value (PV) of the future benefits USPS is required to fund for CSRS retirees and survivors under current law and extent to which prior and projected future contributions required by current law would fund these benefits. OPM released its analysis in November 2002, indicating that, based on current contributions, USPS's CSRS obligations would be significantly overfunded in the future. The Administration has proposed legislation that addresses this overfunding. In this correspondence we will (1) review OPM's analysis for reasonableness and (2) analyze the legislative proposal to identify any issues needing further consideration."
Date: January 31, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Coast Guard: Station Readiness Improving, but Resource Challenges and Management Concerns Remain (open access)

Coast Guard: Station Readiness Improving, but Resource Challenges and Management Concerns Remain

A letter report issued by the Government Accountability Office with an abstract that begins "For years, the Coast Guard has conducted search and rescue operations from its network of stations along the nation's coasts and waterways. In 2001, reviews of station operations found that station readiness--the ability to execute mission requirements in keeping with standards--was in decline. The Coast Guard began addressing these issues, only to see its efforts complicated by expanded post-September 11, 2001, homeland security responsibilities at many stations. GAO reviewed the impact of changing missions on station needs, the progress made in addressing station readiness needs, and the extent to which plans are in place for addressing any remaining needs."
Date: January 31, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Immigration Benefit Fraud: Focused Approach Is Needed to Address Problems (open access)

Immigration Benefit Fraud: Focused Approach Is Needed to Address Problems

A letter report issued by the General Accounting Office with an abstract that begins "Immigration and Naturalization Service (INS) officials believe that some aliens are using the benefit application process to carry out illegal activities, such as crimes of violence, narcotics trafficking, and terrorism. The extent of immigration benefit fraud is unknown, but INS officials and others believe that this problem will increase as smugglers and other criminal enterprises use fraud to bring illegal aliens, including criminals, into the United States. INS investigative units in both the service centers and the district offices investigate possible benefit fraud on the basis of information they receive from staff who process benefit applications, other INS units, the public, and law enforcement agencies. Providing immigration benefits in a timely manner may conflict with the goal of preserving the integrity of the legal immigration system. Although INS recognizes the need to balance these competing goals, it has not always succeeded. INS has several performance measures in place to gauge the results of its benefit fraud enforcement activities. However, INS has not established outcome-based performance measures to assess the results of fraud activities. Additionally, INS has not established goals or measurement criteria for the service center …
Date: January 31, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Bank Fees: Federal Banking Regulators Could Better Ensure That Consumers Have Required Disclosure Documents Prior to Opening Checking or Savings Accounts (open access)

Bank Fees: Federal Banking Regulators Could Better Ensure That Consumers Have Required Disclosure Documents Prior to Opening Checking or Savings Accounts

A letter report issued by the Government Accountability Office with an abstract that begins "In 2006, consumers paid over $36 billion in fees associated with checking and savings accounts, raising questions about consumers' awareness of their accounts' terms and conditions. GAO was asked to review (1) trends in the types and amounts of checking and deposit account fees since 2000, (2) how federal banking regulators address such fees in their oversight of depository institutions, and (3) the extent that consumers are able to obtain account terms and conditions and disclosures of fees upon request prior to opening an account. GAO analyzed fee data from private data vendors, publicly available financial data, and information from federal regulators; reviewed federal laws and regulations; and used direct observation techniques at depository institutions nationwide."
Date: January 31, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information on False Claims Act Litigation (open access)

Information on False Claims Act Litigation

Correspondence issued by the Government Accountability Office with an abstract that begins "The False Claims Act (FCA) is one of the government's primary weapons to fight fraud against the government. The Act, as amended in 1986, provides for penalties and triple damages for anyone who knowingly submits or causes the submission of false or fraudulent claims to the United States for government funds or property. Under the FCA's qui tam provisions, a person with evidence of fraud, also known as a whistle blower or relator, is authorized to file a case in federal court and sue, on behalf of the government, persons engaged in the fraud and to share in any money the government may recover. The Department of Justice (DOJ) has the responsibility to decide on behalf of the government whether to join the whistle blower in prosecuting these cases. From fiscal years 1987 through 2005, settlements and judgments for the federal government in FCA cases have exceeded $15 billion, of which $9.6 billion, or 64 percent, was for cases filed by whistle blowers under FCA's qui tam provisions. The whistle blowers share of the qui tam settlements and judgments was over $1.6 billion during this period. With regard …
Date: January 31, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Tax Policy: New Markets Tax Credit Appears to Increase Investment by Investors in Low-Income Communities, but Opportunities Exist to Better Monitor Compliance (open access)

Tax Policy: New Markets Tax Credit Appears to Increase Investment by Investors in Low-Income Communities, but Opportunities Exist to Better Monitor Compliance

A letter report issued by the Government Accountability Office with an abstract that begins "The Community Renewal Tax Relief Act of 2000 authorized up to $15 billion of allocation authority under the New Markets Tax Credit (NMTC) to stimulate investment in low-income communities. The act mandated that GAO report on the program to Congress by January 31, 2004, 2007, and 2010. Two subsequent laws authorized an additional $1 billion in NMTC authority for certain qualified investments and extended the program for 1 year with an additional $3.5 billion of authority. This report (1) describes the status of the NMTC program, (2) profiles NMTC program participants, (3) assesses the credit's effectiveness in attracting investment by participating investors, and (4) assesses IRS and the Community Development Financial Institutions (CDFI) Fund compliance monitoring efforts. To conduct the analysis, GAO surveyed NMTC investors, conducted statistical analysis, and interviewed IRS and CDFI Fund officials."
Date: January 31, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Management: Fully Developed Management Framework Needed to Guide Air Force Future Total Force Efforts (open access)

Defense Management: Fully Developed Management Framework Needed to Guide Air Force Future Total Force Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "The Air Force is in the process of transforming its force to meet today's new and emerging threats. Its "Future Total Force" concept is intended to maximize future capabilities by integrating its active, National Guard, and reserve components to a greater degree. While the Air Force was making force structure decisions and developing its 20-year plan, the Air National Guard embarked on its own "Vanguard" transformation initiative to ensure its role and relevance in the new Air Force. This report discusses (1) the processes and events that surrounded the Air Force's development of its 20-year force structure plan, including the involvement of key stakeholders and the development of the Guard's Vanguard initiative, and (2) the extent to which the Air Force is utilizing key results-oriented management tools to guide its effort to identify new missions for the Air National Guard and integrate active and Guard forces as part of its Future Total Force effort."
Date: January 31, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Trade Adjustment Assistance: Most Workers in Five Layoffs Received Services, but Better Outreach Needed on New Benefits (open access)

Trade Adjustment Assistance: Most Workers in Five Layoffs Received Services, but Better Outreach Needed on New Benefits

A letter report issued by the Government Accountability Office with an abstract that begins "Little is known nationally about the extent to which workers laid off as a result of international trade use the variety of federally funded reemployment services available to them. GAO was asked to study the experiences of workers affected by a small number of trade-related layoffs. GAO examined (1) the extent to which workers accessed federally funded reemployment services and the mix of services received, (2) the employment outcomes these workers achieved, and (3) the extent to which workers used the new health insurance and wage insurance benefits under the Trade Adjustment Assistance (TAA) program, and the factors affecting their participation."
Date: January 31, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Hospital Quality Data: CMS Needs More Rigorous Methods to Ensure Reliability of Publicly Released Data (open access)

Hospital Quality Data: CMS Needs More Rigorous Methods to Ensure Reliability of Publicly Released Data

A letter report issued by the Government Accountability Office with an abstract that begins "The Medicare Modernization Act of 2003 directed that hospitals lose 0.4 percent of their Medicare payment update if they do not submit clinical data for both Medicare and non-Medicare patients needed to calculate hospital performance on 10 quality measures. The Centers for Medicare & Medicaid Services (CMS) instituted the Annual Payment Update (APU) program to collect these data from hospitals and report their rates on the measures on its Hospital Compare Web site. For hospital quality data to be useful to patients and other users, they need to be reliable, that is, accurate and complete. GAO was asked to (1) describe the processes CMS uses to ensure the accuracy and completeness of data submitted for the APU program, (2) analyze the results of CMS's audit of the accuracy of data from the program's first two calendar quarters, and (3) describe processes used by seven other organizations that assess the accuracy and completeness of clinical performance data."
Date: January 31, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Criminal Debt: Court-Ordered Restitution Amounts Far Exceed Likely Collections for the Crime Victims in Selected Financial Fraud Cases (open access)

Criminal Debt: Court-Ordered Restitution Amounts Far Exceed Likely Collections for the Crime Victims in Selected Financial Fraud Cases

A letter report issued by the Government Accountability Office with an abstract that begins "In the wake of a recent wave of corporate scandals, Senator Byron L. Dorgan noted that the American taxpayers have a right to expect that those who have committed corporate fraud and other criminal wrongdoing will be punished, and that the federal government will make every effort to recover assets held by the offenders. Recognizing that GAO previously reported on deficiencies in the Department of Justice's (Justice) criminal debt collection processes (GAO-01-664), Senator Dorgan asked GAO to review selected criminal white-collar financial fraud cases for which large restitution debts have been established but little has been collected. Specifically, GAO was asked to determine (1) the status of Justice's efforts to collect on the outstanding debt, (2) the prospects for future collections, and (3) whether specific problems have affected Justice's ability to collect the debt."
Date: January 31, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Feasibility of Outsourcing the Management and Operation of the Capitol Power Plant (open access)

Feasibility of Outsourcing the Management and Operation of the Capitol Power Plant

Correspondence issued by the Government Accountability Office with an abstract that begins "The Capitol Power Plant (CPP), managed by the Architect of the Capitol (AOC), provides heating and cooling for the U.S. Capitol and surrounding facilities. This plant, which provides steam and chilled water year-round for about 16 million square feet of space in 24 facilities, consists of 4 main components--the steam plant, the East Refrigeration Plant, the West Refrigeration Plant, and the administration building. In 2003, CPP awarded a construction contract that involved a major effort both to expand the capacity of the plant to meet the growing heating and cooling needs of the U.S. Capitol and to update plant equipment. The centerpiece of this expansion effort is the West Refrigeration Plant Expansion project, a $100.9 million project scheduled for completion in March 2008. For more than a decade, potential overstaffing at CPP has been a principal concern. In 1996, an AOC engineering consultant for CPP asserted that CPP was overstaffed and recommended reducing staff as a way to deliver CPP services more costeffectively. In 2004, in response to a congressional mandate to assess CPP operations and infrastructure, we recommended that AOC update the consultant's 1996 study and examine …
Date: January 31, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Medicaid Demonstration Waivers: Recent HHS Approvals Continue to Raise Cost and Oversight Concerns (open access)

Medicaid Demonstration Waivers: Recent HHS Approvals Continue to Raise Cost and Oversight Concerns

A letter report issued by the Government Accountability Office with an abstract that begins "Medicaid, a joint federal and state program, finances health care for 60 million low-income people. Section 1115 of the Social Security Act authorizes the Secretary of Health and Human Services to waive certain federal Medicaid requirements and allow demonstration projects that are likely to promote Medicaid objectives. Under federal policy, states must show that federal spending for proposed demonstrations will be no greater than if the state's existing Medicaid program were continued. GAO examined the extent to which HHS ensured that recent comprehensive 1115 demonstrations--affecting a broad range of services for beneficiaries statewide--will (1) be budget neutral to the federal government and (2) maintain Medicaid's fiscal integrity. For demonstrations approved in 2005 (Florida and Vermont), GAO obtained information from federal and state officials and also relied on past reviews of other demonstrations."
Date: January 31, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
High Risk Series: An Update (open access)

High Risk Series: An Update

A letter report issued by the Government Accountability Office with an abstract that begins "GAO's audits and evaluations identify federal programs and operations that, in some cases, are high risk due to their greater vulnerabilities to fraud, waste, abuse, and mismanagement. In recent years, GAO also has identified high-risk areas to focus on the need for broad-based transformations to address major economy, efficiency, or effectiveness challenges. Since 1990, GAO has periodically reported on government operations it has designated as high risk. In this 2007 update for the 110th Congress, GAO presents the status of high-risk areas identified in 2005 and new high-risk areas warranting attention by Congress and the executive branch. Lasting solutions to high-risk problems offer the potential to save billions of dollars, dramatically improve service to the public, strengthen confidence and trust in the performance and accountability of the U.S. government, and ensure the ability of government to deliver on its promises."
Date: January 31, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Government Auditing Standards: January 2007 Revision (Superseded by GAO-07-731G) (open access)

Government Auditing Standards: January 2007 Revision (Superseded by GAO-07-731G)

Guidance issued by the Government Accountability Office with an abstract that begins "This publication has been superseded by GAO-07-731G, Government Auditing Standards: July 2007 Revision. This is the Government Auditing Standards 2007 version. This document outlines standards that contain requirements for auditor reporting on internal control. This revision supersedes the 2003 revision."
Date: January 31, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Federal Housing Assistance: Comparing the Characteristics and Costs of Housing Programs (open access)

Federal Housing Assistance: Comparing the Characteristics and Costs of Housing Programs

A letter report issued by the General Accounting Office with an abstract that begins "For more than 60 years, the federal government has sought to improve the condition and reduce the cost of rental housing for poor Americans. In fiscal year 1999, 5.2 million low-income households received $28.7 billion in federal housing assistance through more than a dozen programs. Despite this assistance, the Department of Housing and Urban Development (HUD) estimates that 9 million other very-low-income households still have serious unmet housing needs. The most widespread problem facing these households is a lack of affordable housing; many pay more than 30 percent of their income for rent. The housing provided under the six active federal programs varies by such characteristics as age, building type, unit size, location, and services. GAO estimates that, for units with the same number of bedrooms in the same general location, these production programs cost more than housing vouchers. Across the six active programs, the federal government and tenants pay most of the programs' total costs. Except for one program, the federal government pays the largest percentage of the average total per-unit costs. GAO's work raises several housing policy issues, including the relative costs and benefits …
Date: January 31, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Congressional Directives: Selected Agencies' Processes for Responding to Funding Instructions (open access)

Congressional Directives: Selected Agencies' Processes for Responding to Funding Instructions

A letter report issued by the Government Accountability Office with an abstract that begins "In recent years, congressional concern and public debate have increased about the nature and growing number of earmarks. This report seeks to provide Congress and the public with an understanding of how agencies respond to congressional funding directions by examining how selected executive branch agencies translate these directions from Congress into governmental activities. There have been numerous calls in and out of Congress for earmark reform in response to concerns about the nature and number of earmarks. Both Houses of Congress have taken steps to increase disclosure requirements. The President has also called for earmark reform. In January 2007, the Office of Management and Budget (OMB) directed agencies to collect and submit data to it on fiscal year 2005 earmarks in appropriations bills and certain authorization bills. GAO collected and analyzed information on four agencies' processes (i.e., the Department of Defense, Department of Energy, Department of Transportation, and U.S. Army Corps of Engineers' Civil Works programs). Our objectives were to identify, for these agencies, (1) their processes for identifying and categorizing congressional directives; (2) their processes for tracking, implementing, and reporting on congressional directives; and (3) …
Date: January 31, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Supplemental Appropriations: Opportunities Exist to Increase Transparency and Provide Additional Controls (open access)

Supplemental Appropriations: Opportunities Exist to Increase Transparency and Provide Additional Controls

A letter report issued by the Government Accountability Office with an abstract that begins "Supplemental appropriations laws (supplementals) are a tool for policymakers to address needs that arise after the fiscal year has begun. Supplementals provide important and necessary flexibility but some have questioned whether supplementals are used just to meet the needs of unforeseen events or whether they also include funding for activities that could be covered in regular appropriations acts. GAO was asked to evaluate (1) trends in supplemental appropriations enacted from fiscal years 1997-2006 and (2) steps that could be taken to increase transparency and establish additional controls over emergency supplemental appropriations. Also, GAO consulted with budget experts to discuss options for reform."
Date: January 31, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library