Budget Reprogramming: Department of Defense Process for Reprogramming Funds

Pursuant to a congressional request, GAO: (1) compared the reprogramming process for the Department of Defense (DOD) budget with the same process at civilian agencies; (2) examined DOD reprogramming activities involving its appropriated funds; (3) reviewed congressional committee oversight of DOD reprogramming actions; and (4) examined the number of members who serve on the responsible committees and whether noncommittee members are able to review reprogramming actions.