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

Abstract

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.

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Document Details

Document Type
Technical Report
Publication Date
Jan 01, 2008
Accession Number
AD1175553

Entities

People

  • Arthur James
  • Carlos Diz
  • Carol Henn
  • Elizabeth Hosler
  • Elizabeth Wood
  • Farahnaaz Khakoo
  • John Brooks
  • John Smale
  • John Stradling
  • Pedro Briones
  • Sheila Rajabiun
  • Susan J. Irving
  • Susan Offutt
  • Thomas Beall
  • Tiffany Mostert

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Biomedical

DTIC Thesaurus Topics

  • Accountability
  • Congress
  • Department Of Defense
  • Department Of Homeland Security
  • Disasters
  • Emergencies
  • Federal Budgets
  • Government Procurement
  • Governments
  • Homeland Security
  • Law
  • National Governments
  • Natural Disasters
  • Procurement
  • Public Administration
  • Security
  • United States Government

Fields of Study

  • Medicine

Readers

  • Defense Financial Management and Audit.
  • Economics