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Enhance Effectiveness, but Several Challenges Would Have to Be 
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Report to the Chairman, Committee on Transportation and 
Infrastructure, House of Representatives: 

United States Government Accountability Office: 
GAO: 

September 2010: 

Army Corps Of Engineers: 

Organizational Realignment Could Enhance Effectiveness, but Several 
Challenges Would Have to Be Overcome: 

GAO-10-819: 

GAO Highlights: 

Highlights of GAO-10-819, a report to the Chairman, Committee on 
Transportation and Infrastructure, House of Representatives. 

Why GAO Did This Study: 

The U.S. Army Corp of Engineers’ (Corps) civil works mission has grown 
over the years, while its three-tiered headquarters, division, and 
district structure has remained the same since it was created in 1893. 
GAO was asked to examine for the Civil Works Program (1) over time, 
how the Corps has realigned its organization to take into account its 
changing mission, budget, staffing, and workload; (2) the challenges 
that the Corps has faced in realigning its organization; and (3) areas 
where officials and stakeholders believe changes to organizational 
alignment, if any, could enhance the Corps’ civil works mission. 
Organizational alignment refers to, among other things, changes in 
structure, roles and responsibilities, and technical and policy 
guidance. 

GAO completed a historical and legislative review of the Corps’ 
mission and past realignment efforts, reviewed budget, staffing, and 
workload data, and interviewed current and former officials and 
stakeholders. 

What GAO Found: 

Since 1893, the Corps has had mixed results in modifying its 
organizational alignment in response to its changing mission, budget, 
staffing, and workload, but the fundamental structure has remained the 
same. For example, the Corps has added capacity and staff in response 
to its expanding mission, which now includes nine functional areas. 
Additionally, from 1994 to 2003, the Corps experienced static funding 
levels and responded by launching an effort that realigned the agency 
roles, functions, and processes to improve the efficiency of the Civil 
Works Program. In contrast to these efforts, other past proposals for 
realignment have not been implemented. For example, in 1992, the Corps 
proposed reducing the number of district offices in response to a 
diminished workload and budget. However, Congress did not support the 
closing of any districts, and therefore, this, as well as other 
similar proposals, have not been implemented. 

The Corps has faced and will likely continue to face three challenges 
to any realignment effort: (1) inability to gain congressional 
support, (2) limitations of its funding structure, and (3) the 
autonomous culture of its districts. Most current and former officials 
told GAO that past attempts to realign district offices have failed 
because of a lack of congressional support. They said that the 
perceived risk of service reductions and job losses has and will 
continue to generate congressional resistance to such realignment 
efforts. In addition, they said the Corps’ annual incremental project-
based appropriations and cost-sharing requirements create an 
impediment to realignment. For example, funding projects in increments 
hinders project efficiency by increasing costs and timelines. Finally, 
they said the autonomous culture of the districts has created a 
culture where they are reluctant to share resources and workload. This 
has impeded the Corps’ efforts to realign its work and resources more 
efficiently. 

Although many officials and stakeholders that GAO spoke with generally 
agreed that the Corps’ structure is appropriate because it allows each 
level to focus on client and stakeholder needs at that level, some 
said that the current workload did not justify 38 districts. Officials 
and stakeholders also identified three areas where changes could 
result in enhanced effectiveness. First, they identified the need to 
redefine and clarify roles and responsibilities within the three 
levels so that Corps staff and managers are clear about the extent of 
their responsibilities. Second, there are opportunities to make better 
use of the Corps’ Centers of Expertise, which were created to 
consolidate key skills and knowledge and improve the effectiveness of 
the overall Civil Works Program. Areas in which the centers could be 
improved include better information on the types of services available 
and qualifications of the experts in the centers. Finally, the 
majority of division and district commanders we interviewed said that 
the Corps’ technical guidance is outdated and needs to be revised. 
Some of this technical guidance is between 10 and 15 years out of date 
and may result in divisions and districts executing projects 
differently. 

What GAO Recommends: 

To improve the effectiveness of the Corps, GAO recommends, among other 
things, that the Department of Defense direct the Corps to review and 
revise as necessary the roles and responsibilities of component levels 
of the organization, and determine the extent to which the agency’s 
technical guidance needs to be updated. The Department of Defense 
generally agreed with the recommendations. 

View [hyperlink, http://www.gao.gov/products/GAO-10-819] or key 
components. For more information, contact Anu K. Mittal at (202) 512-
3841 or mittala@gao.gov. 

[End of section] 

Contents: 

Letter: 

Background: 

The Corps Has Had Mixed Results in Modifying Its Organizational 
Alignment in Response to Changes in Its Mission, Budget, Staffing, and 
Workload: 

The Corps Has Faced and Will Likely Continue to Face Challenges If It 
Undertakes Organizational Realignment in the Future: 

Officials and Stakeholders Agree That the Corps' Three-Tiered 
Structure Is Appropriate, but Some Changes to Alignment Could Enhance 
Its Effectiveness: 

Conclusions: 

Recommendations for Executive Action: 

Agency Comments and Our Evaluation: 

Appendix I: Scope and Methodology: 

Appendix II: Former Corps Officials GAO Interviewed: 

Appendix III: Timeline of Select Laws and Events Related to the Civil 
Works Mission: 

Appendix IV: Army Corps of Engineers' Budget, Staffing, and Workload: 

Appendix V: Comments from the Department of Defense: 

Appendix VI: GAO Contact and Staff Acknowledgments: 

Tables: 

Table 1: Army Corps of Engineers Civil Works Division-Level Full-Time 
Equivalents, by Fiscal Year: 

Table 2: Army Corps of Engineers Civil Works Division-Level 
Construction and Operations and Maintenance Project Expenditures, by 
Fiscal Year: 

Table 3: Army Corps of Engineers Civil Works Total Appropriations 
(Annual and Supplemental), by Appropriations Funding Account and by 
Fiscal Year: 

Table 4: Army Corps of Engineers' Civil Works Annual Obligations, by 
Appropriations Funding Account and by Fiscal Year: 

Table 5: Army Corps of Engineers District-and Division-Level Civil 
Works Full-Time Equivalent Utilization for a Sample of Districts, by 
Fiscal Year: 

Table 6: Army Corps of Engineers Civil Works Construction and 
Operations and Maintenance Project Expenditures, by Fiscal Year: 

Table 7: Army Corps of Engineers Number of Civil Works Construction 
and Operations and Maintenance Projects, by Fiscal Year: 

Figures: 

Figure 1: Locations of the Corps' Civil Works Divisions and Districts: 

Figure 2: Selected Key Events Reflecting Changing Responsibilities of 
the Corps Over Time: 

Figure 3: U.S. Army Corps of Engineers Reported Appropriations, by 
Fiscal Year for Nine Appropriations Accounts: 

Figure 4: U.S. Army Corps of Engineers Total Obligations, by Fiscal 
Year for Nine Appropriations Accounts: 

Figure 5: U.S. Army Corps of Engineers Civil Works Full-Time 
Equivalents, by Fiscal Year: 

Abbreviations: 

BRAC: Base Realignment and Closure: 

CoP: Community of Practice: 

Corps: U.S. Army Corps of Engineers: 

DOD: Department of Defense: 

FTE: full-time equivalent: 

FUSRAP: Formerly Utilized Sites Remedial Action Program: 

O&M: operations and maintenance: 

WRDA: Water Resources Development Act: 

[End of section] 

United States Government Accountability Office: 
Washington, DC 20548: 

September 1, 2010: 

The Honorable James L. Oberstar:
Chairman:
Committee on Transportation and Infrastructure: 
House of Representatives: 

Dear Mr. Chairman: 

The U.S. Army Corps of Engineers (Corps) is the federal agency 
responsible for, among other things, domestic civil works projects. In 
recent years the Corps has come under criticism from Members of 
Congress, stakeholders, and the public about the effectiveness of its 
Civil Works Program, including the length of time it takes to complete 
projects and the Corps' increasing backlog of congressionally 
authorized projects. 

The Corps has a history dating back to the founding of the country. 
When the Continental Congress organized the Continental Army in 1775, 
it provided for a Chief Engineer to design and construct military 
batteries and fortifications. In 1802, the U.S. Congress authorized 
the establishment of the Corps and founded the U.S. Military Academy 
at West Point as an engineering school--the first in the nation--under 
the supervision of the Corps. The Corps started out as a small group, 
and in 1812 consisted of 17 officers and 19 enlisted men. The Corps' 
civil works mission was established in 1824, when Congress passed the 
General Survey Act, authorizing the President to use the Corps to 
survey road and canal routes "of national importance, in a commercial 
or military point of view."[Footnote 1] Soon after, Congress 
appropriated $75,000 to the Corps for improving the navigation of the 
Ohio and Mississippi rivers. As the nation grew, the Corps was given 
additional civil works responsibilities. 

In general, the Corps receives "no-year" appropriations through the 
Energy and Water Development Appropriations Act--that is, there are no 
time limits on when the funds may be obligated or expended, and the 
funds remain available for their original purposes until expended. 
Projects are typically funded incrementally and often over many years. 
Since fiscal year 2006, the Corps has received appropriations of over 
$5 billion per year for its Civil Works Program.[Footnote 2] 
Currently, the Corps, through the Civil Works Program, employs 
approximately 25,000 civilian personnel and 650 military personnel and 
covers hundreds of civil works projects nationwide. The program 
comprises nine major functional areas, or business lines, which 
include not only navigation and flood risk management, but also a 
regulatory program, water supply, hydropower, recreation, environment, 
emergency management, and support for others.[Footnote 3] Since the 
late nineteenth century, the Corps has been structured into three 
tiers--headquarters, divisions, and districts. 

Given your interest in the Corps' Civil Works Program and the long- 
standing history of the Corps' organizational structure, you requested 
that we examine the Corps' organizational alignment. For purposes of 
this report, organizational alignment refers to integration of various 
organizational components (headquarters, divisions, and districts), 
the roles and responsibilities of these components, or the funding and 
staff resources that are available to support the Corps' civil works 
mission.[Footnote 4] Specifically, our objectives were to examine (1) 
how, over time, the Corps has modified its organizational alignment to 
take into account its changing mission, budget, staffing, and 
workload; (2) the challenges the Corps has faced in realigning its 
organization and the extent to which these or other challenges are 
still relevant; and (3) what changes to the Corps' organizational 
alignment, if any, do officials and stakeholders believe could enhance 
the effectiveness of the civil works mission. 

To examine how the Corps has modified its organizational alignment to 
take into account its changing mission, budget, staffing, and 
workload, we analyzed data on appropriations and obligations, full-
time equivalent (FTE) data,[Footnote 5] and project number and 
expenditures for the Civil Works Program. We also did a historical and 
legislative analysis of how the Corps' mission and organizational 
alignment has evolved over time using Corps historical documents and 
congressional committee and conference reports, and other 
congressional documents. We compiled appropriations and obligations 
data from the Budget of the United States Government for each of the 
Corps' civil works funding accounts for fiscal years 1980, 1990, and 
2000 through 2009.[Footnote 6] We received and compiled FTE data from 
the Corps at the district level for fiscal years 2000 through 2009; 
division level for fiscal years 2000 through 2009; and Corps-wide for 
fiscal years 1980, 1990, and 2000 through 2009. According to Corps 
headquarters officials, reliable district-level FTE data were 
available for fiscal years 2000 through 2009, reliable division-level 
data were available back to 1990,[Footnote 7] and reliable Corps-wide 
data were available back to fiscal year 1980. We obtained the number 
of construction and operations and maintenance (O&M) projects for each 
district from cost and financial statements found in the Annual Report 
for Civil Works Activities for 1980, 1990, and 2000 through 2008. The 
construction account includes construction and major rehabilitation 
projects related to navigation, flood control, water supply, 
hydroelectric power, and environmental restoration. The O&M account 
focuses on preserving, operating, and maintaining river and harbor 
projects that have already been constructed. We restricted this 
analysis to construction and O&M projects because not all districts 
included information in the annual reports on the number of project 
investigations they conducted during the fiscal year.[Footnote 8] We 
also calculated expenditures on construction and O&M projects for each 
district in fiscal years 1980, 1990, and 2000 through 2008 based on 
data from the Corps. 

To examine the challenges the Corps has faced and may continue to face 
in realigning its organization, the opportunities for realignment that 
may exist, and past efforts to realign the Corps, we conducted 
semistructured interviews with the current and five former Chiefs of 
Engineers; the current and four former Assistant Secretaries of the 
Army for Civil Works; one former Acting Assistant Secretary of the 
Army for Civil Works; seven current and six former senior Corps 
officials; officials from the eight domestic civil works divisions; 
officials from a nonprobability sample of 10 of the 38 domestic civil 
works districts; and seven stakeholders, including three academics and 
four interest groups. We selected districts based on geographical 
representation and to ensure the inclusion of small, medium, and large 
districts. We conducted 50 interviews and performed a content analysis 
of these interviews to identify common themes. For the purposes of 
reporting our results, we used the following categories to quantify 
responses of officials and stakeholders: "some" refers to responses 
from two to five individuals, "several" refers to responses from six 
to eight individuals, "many" refers to responses from nine or more 
individuals, and "majority" refers to responses from over half of an 
interview group. In addition, to determine the challenges the Corps 
has faced in past realignment efforts, we also conducted a review of 
historical Corps documents, congressional hearings, and other reports 
on Corps realignment efforts. Appendix I contains a more detailed 
discussion of our scope and methodology, and appendix II contains a 
list of former Corps officials we interviewed. 

We conducted this performance audit between August 2009 and August 
2010 in accordance with generally accepted government auditing 
standards. Those standards require that we plan and perform the audit 
to obtain sufficient, appropriate evidence to provide a reasonable 
basis for our findings and conclusions based on our audit objectives. 
We believe that the evidence obtained provides a reasonable basis for 
our findings and conclusions based on our audit objective. 

Background: 

The Corps is the world's largest public engineering, design, and 
construction management agency. Located within the Department of 
Defense (DOD), the Corps has both military and civilian 
responsibilities. The Military Program provides engineering, 
construction, and environmental management services to DOD, other U.S. 
government agencies, and foreign governments. Under its Civil Works 
Program, at the direction of Congress, the Corps plans, constructs, 
operates, and maintains a wide range of water resources projects. The 
Corps' Civil Works Program is organized into three tiers: a national 
headquarters in Washington, D.C., eight regional divisions, and 38 
local district offices (see figure 1). In fiscal year 2010, the Civil 
Works Program employed approximately 25,000 civilian personnel in 
numerous occupational classifications, including civil engineers, 
biologists, economists, architects, lock operators, mechanics, and 
foresters. 

Figure 1: Locations of the U.S. Army Corps of Engineers' Civil Works 
Divisions and Districts: 

[Refer to PDF for image: U.S. map] 

The map depicts the following: 

Division headquarters location; 
District headquarters locations; 
Division boundary; 
District boundary; 
State boundary. 

Division: North Atlantic; 
Division Headquarters location: New York; 
District headquarters locations: 
New England; 
New York, NY; 
Philadelphia, PA; 
Baltimore MD, 
Norfolk VA. 

Division: South Atlantic; 
Division Headquarters location: Atlanta, GA; 
District headquarters locations: 
Wilmington, NC; 
Charleston, SC; 
Savannah, GA; 
Jacksonville, FL; 
Mobile, AL. 

Division: Great Lakes and Ohio River; 
Division Headquarters location: Cincinnati, OH; 
District headquarters locations: 
Nashville, TN; 
Louisville, KY; 
Huntingdon, WV; 
Pittsburgh, PA; 
Detroit, MI; 
Chicago, IL. 

Division: Mississippi Valley; 
Division Headquarters location: Vicksburg, MS; 
District headquarters locations: 
Vicksburg, MS; 
New Orleans, LA; 
Memphis, TN; 
St. Louis, MO; 
Rock Island, IL; 
St. Paul, MN. 

Division: Northwestern; 
Division Headquarters location: Portland, OR; 
District headquarters locations: 
Portland, OR; 
Seattle, WA; 
Walla Walla, WA; 
Omaha, NE; 
Kansas City, MO. 

Division: Southwestern; 
Division Headquarters location: Dallas, TX; 
District headquarters locations: 
Fort Worth, TX; 
Galveston, TX; 
Tula, OK; 
Little Rock, AR. 

Division: South Pacific; 
Division Headquarters location: San Francisco, CA; 
District headquarters locations: 
San Francisco, CA; 
Sacramento, CA; 
Los Angeles, CA; 
Albuquerque, NM. 

Division: Pacific Ocean; 
Division Headquarters location: Honolulu, HI; 
District headquarters locations: 
Honolulu, HI; 
Alaska. 

Source: GAO representation of U.S. Army Corps of Engineers data. 

[End of figure] 

Corps headquarters primarily develops policies and plans the future 
direction of the organization. The Assistant Secretary of the Army for 
Civil Works, appointed by the President, establishes the policy 
direction for the Civil Works Program. The Chief of Engineers, a 
military officer, is responsible for execution of the civil works and 
military missions. The Chief of Engineers delegates day-to-day 
leadership and management of the Civil Works Program to the Deputy 
Commanding General for Civil and Emergency Operations, who is a 
general officer, and the Director of Civil Works, who is a civilian 
employee. 

The primary role of the Corps' eight civil works divisions, which were 
established generally according to watershed boundaries, is to 
coordinate their districts' civil works projects. Each division office 
is headed by a division commander, who is a military officer. The role 
of the 38 civil works districts is to plan and execute projects. Each 
district office is headed by a district commander, who is also a 
military officer. Each district office performs the following seven 
functions that are relevant to executing its projects: (1) planning, 
(2) engineering, (3) construction, (4) operations, (5) program and 
project management, (6) resource management, and (7) regulatory 
functions. Furthermore, district offices are responsible for 
coordinating with project stakeholders such as state and local 
partners. 

The Civil Works Program operates 50 Centers of Expertise and seven 
research laboratories, which assist Corps division and district 
offices in the planning, design, and technical review of civil works 
projects. The Centers of Expertise are designated individuals or 
organizations--located either in district offices, division offices, 
or research laboratories--with capability or expertise in a 
specialized area. The Corps designates employees at various levels 
within the organization to oversee, manage, and coordinate the 
centers. The Corps established the centers to consolidate expertise, 
improve consistency, reduce redundancy, and enhance institutional 
knowledge, among other things. The Corps' seven research laboratories 
support DOD and other agencies in military and civilian projects. For 
example, the Coastal and Hydraulics Laboratory performs ocean, 
estuarine, riverine, and watershed regional scale systems analyses 
research support work for the Corps and the DOD Task Force in support 
of the Ocean Commission. 

The Centers of Expertise program is comprised of 10 mandatory centers 
and 40 nonmandatory centers. The Corps requires that district and 
division offices consult the mandatory Centers of Expertise that are 
relevant to their projects during project planning, formulation, or 
execution. For example, if a district is implementing a hydropower 
project, it must consult the Hydropower Analysis Center, a mandatory 
Center of Expertise, on project analysis or economic benefit 
evaluations. The set of 40 nonmandatory centers are known collectively 
as a Directory of Expertise, and their use is discretionary. Divisions 
and districts may seek out the expertise of the centers in the 
directory as needed. The Centers of Expertise, both mandatory and 
nonmandatory, are typically funded out of project budgets, and 
according to the Corps, collectively these centers have unique and 
unparalleled expertise that is critical to the functions of district 
and division offices. 

The conference reports accompanying the annual Energy and Water 
Development Appropriations Acts generally lists individual projects 
and specific allocations of funding for each project. Through this 
report, the appropriations committees essentially outline their 
priorities for the Corps' water resource projects. Congress directs 
funds for many individual projects in increments over the course of 
several years. For example, a construction project to reduce flood 
damage in the Greenbrier River Basin of West Virginia has an estimated 
total cost of $158 million. The conference reports directed $1.5 
million to this project in fiscal year 2009 and $1.4 million in fiscal 
year 2010. Additional funding for this project will be contingent upon 
future congressional appropriations. 

In fiscal year 2010, funding for civil works projects included annual 
appropriations of over $5.4 billion through the Energy and Water 
Development Appropriations Act. The Energy and Water Development 
Appropriations Act provides funds for nine appropriation accounts, 
which support eight of the Civil Works Program's nine major business 
lines.[Footnote 9] In addition to the funding received through annual 
appropriations acts, the Corps received supplemental appropriations in 
6 of the past 8 fiscal years. Also, as outlined in the Water Resources 
Development Act (WRDA) of 1986, the Corps typically receives funds, 
particularly for construction projects, from each project's local 
sponsor, which may be a state, tribal, county, or local agency or 
government. The degree of cost sharing required varies by, among other 
things, project purpose. 

The Corps Has Had Mixed Results in Modifying Its Organizational 
Alignment in Response to Changes in Its Mission, Budget, Staffing, and 
Workload: 

The Corps has faced significant changes in its mission, budget, 
staffing, and workload over the last several decades. As a result, the 
Corps has had mixed results in modifying certain aspects of its 
organizational alignment, such as the roles, responsibilities, and 
resources of its components in response to these changes. While the 
agency's fundamental structure has remained the same since 1893, it 
has made efforts to realign its organization within its three-tiered 
structure--some of which have been implemented, but others were not. 

Changes in the Corps' Mission, Appropriations, Staffing, and Workload: 

The Corps' civil works mission started with navigation 
responsibilities in 1824 when Congress passed the General Survey Act, 
which authorized the President to use the Corps to survey road and 
canal routes of commercial or military importance. Since that time, 
the Corps' civil works mission has expanded to include the following 
additional responsibilities: flood risk management, regulatory 
program, water supply, hydropower, recreation, environment, emergency 
management, and support for others (see figure 2). Appendix III 
contains a more detailed timeline of key events and legislation 
related to the Corps' civil works mission. 

Figure 2: Selected Key Events Reflecting Changing Responsibilities of 
the U.S. Army Corps of Engineers Over Time: 

[Refer to PDF for image: lists] 

1824-1900: 
* Navigation: General Survey Act of 1824; 
* Flood Risk Management: Establishment of the Mississippi River 
Commission (1879); 
* Emergency Management: Congress authorized the Corps to dispense 
supplies and rescue victims after floods on the Mississippi River 
(1882); 
* Regulatory and Environment: Rivers and Harbors Act of 1890 and 1899. 

1901-1925: 
* Hydropower: Rivers and Harbors Act of 1909; 
* Flood Risk Management: Flood Control Act of 1917. 

1926-1950: 
* Flood Risk Management: Flood Control Act of 1936; 
* Recreation: Flood Control Act of 1944; 
* Emergency Management: Disaster Relief Act of 1950. 

1951-1975: 
* Water Supply: Water Supply Act of 1958; 
* Support for Others: Rivers and Harbors Act of 1965; 
* Environment: National Environmental Protection Act of 1969; 
* Regulatory: Federal Water Pollution Control Act Amendments of 1972. 

1976-Present: 
* Emergency Management: Robert T. Stafford Disaster Relief and 
Emergency Assistance Act (1988); 
* Environment: Water Resources Development Act of 1990. 

Source: GAO. 

[End of figure] 

Over time, the Corps has also seen fluctuations in its appropriations 
and obligations, staffing levels, and workload. For example, although 
the Corps had relatively stable appropriations and obligations for 
fiscal years 2000 through 2004, subsequent years have shown more 
variability in funding (see figure 3 and figure 4).[Footnote 10] In 
recent years, some of this variability is a result of supplemental 
funding that has been provided to the Corps for expenses related to 
the consequences of Hurricanes Katrina and Rita in 2005. According to 
a senior Corps budget official, funding has also been directed to 
expenses related to the consequences of hurricanes Gustav and Ike 
(both 2008 hurricanes), as well as the 2008 Midwest floods. In fiscal 
year 2009, the agency received supplemental funding of about $5.8 
billion for hurricane protection in Louisiana; and the Corps received 
$4.6 billion in fiscal year 2009 through the American Recovery and 
Reinvestment Act. 

Figure 3: U.S. Army Corps of Engineers' Reported Appropriations, by 
Fiscal Year for Nine Appropriations Accounts: 

[Refer to PDF for image: vertical bar graph] 

Fiscal year: 1980; 
Total Appropriations: $3.2 billion; 
Total Appropriations (FY2009 dollars): $7.5 billion. 

Fiscal year: 1990; 
Total Appropriations: $2.9 billion; 
Total Appropriations (FY2009 dollars): $4.4 billion. 

Fiscal year: 2000; 
Total Appropriations: $3.3 billion; 
Total Appropriations (FY2009 dollars): $4.1 billion. 

Fiscal year: 2001; 
Total Appropriations: $4.0 billion; 
Total Appropriations (FY2009 dollars): $4.9 billion. 

Fiscal year: 2002; 
Total Appropriations: $3.9 billion; 
Total Appropriations (FY2009 dollars): $4.7 billion. 

Fiscal year: 2003; 
Total Appropriations: $4.0 billion; 
Total Appropriations (FY2009 dollars): $4.7 billion. 

Fiscal year: 2004; 
Total Appropriations: $3.8 billion; 
Total Appropriations (FY2009 dollars): $4.4 billion. 

Fiscal year: 2005; 
Total Appropriations: $4.6 billion; 
Total Appropriations (FY2009 dollars): $5.1 billion. 

Fiscal year: 2006; 
Total Appropriations: $11.0 billion; 
Total Appropriations (FY2009 dollars): $11.7 billion. 

Fiscal year: 2007; 
Total Appropriations: $5.9 billion; 
Total Appropriations (FY2009 dollars): $6.1 billion. 

Fiscal year: 2008; 
Total Appropriations: $8.1 billion; 
Total Appropriations (FY2009 dollars): $8.2 billion. 

Fiscal year: 2009; 
Total Appropriations: $15.6 billion; 
Total Appropriations (FY2009 dollars): $15.6 billion. 

Source: GAO analysis of the Budget of the United States for fiscal 
years 1980, 1990, and 2000 through 2009. 

[End of figure] 

Figure 4: U.S. Army Corps of Engineers' Total Obligations, by Fiscal 
Year for Nine Appropriations Accounts: 

[Refer to PDF for image: vertical bar graph] 

Fiscal year: 1980; 
Total Obligations: $3.3 billion; 
Total Obligations (FY2009 dollars): $7.7 billion. 

Fiscal year: 1990; 
Total Obligations: $3.7 billion; 
Total Obligations (FY2009 dollars): $5.6 billion. 

Fiscal year: 2000; 
Total Obligations: $5.0 billion; 
Total Obligations (FY2009 dollars): $6.2 billion. 

Fiscal year: 2001; 
Total Obligations: $5.0 billion; 
Total Obligations (FY2009 dollars): $6.1 billion. 

Fiscal year: 2002; 
Total Obligations: $5.3 billion; 
Total Obligations (FY2009 dollars): $6.3 billion. 

Fiscal year: 2003; 
Total Obligations: $5.4 billion; 
Total Obligations (FY2009 dollars): $6.3 billion. 

Fiscal year: 2004; 
Total Obligations: $5.4 billion; 
Total Obligations (FY2009 dollars): $6.1 billion. 

Fiscal year: 2005; 
Total Obligations: $6.7 billion; 
Total Obligations (FY2009 dollars): $7.4 billion. 

Fiscal year: 2006; 
Total Obligations: $10.6 billion; 
Total Obligations (FY2009 dollars): $11.3 billion. 

Fiscal year: 2007; 
Total Obligations: $7.3 billion; 
Total Obligations (FY2009 dollars): $7.6 billion. 

Fiscal year: 2008; 
Total Obligations: $11.3 billion; 
Total Obligations (FY2009 dollars): $11.5 billion. 

Fiscal year: 2009; 
Total Obligations: $13.1 billion; 
Total Obligations (FY2009 dollars): $13.1 billion. 

[End of figure] 

At the same time, Corps-wide allocations for staff, measured in FTEs, 
has declined from over 28,000 in 1980 to fewer than 22,000 in 2009 
(see figure 5). However, the extent of the decline in FTEs has also 
varied by divisions and districts, and some offices have seen a slight 
increase in FTEs. For example, from fiscal year 2000 to fiscal year 
2009, FTEs in the North Atlantic Division reduced by over 24 percent 
from 2,417 FTEs to 1,822 FTEs, while FTEs in the Northwestern Division 
reduced by about 7 percent from 3,840 FTEs to 3,557 during the same 
time period (see table 1). Similarly, while FTEs in the Seattle 
District increased by about 5 percent, from 539 FTEs in fiscal year 
2000 to 567 FTEs in fiscal year 2009, FTEs in the Honolulu District 
reduced by about 57 percent, from 130 in fiscal year 2000 to 56 in 
fiscal year 2009. 

Figure 5: U.S. Army Corps of Engineers' Civil Works Full-Time 
Equivalents, by Fiscal Year: 

[Refer to PDF for image: vertical bar graph] 

Fiscal year: 1980; 
FTE allocation: 28,238. 

Fiscal year: 1990; 
FTE allocation: 28,115. 

Fiscal year: 2000; 
FTE allocation: 25,325. 

Fiscal year: 2001; 
FTE allocation: 25,477. 

Fiscal year: 2002; 
FTE allocation: 25,281. 

Fiscal year: 2003; 
FTE allocation: 25,215. 

Fiscal year: 2004; 
FTE allocation: 24,888. 

Fiscal year: 2005; 
FTE allocation: 23,777. 

Fiscal year: 2006; 
FTE allocation: 22,838. 

Fiscal year: 2007; 
FTE allocation: 22,617. 

Fiscal year: 2008; 
FTE allocation: 22,316. 

Fiscal year: 2009; 
FTE allocation: 21,972. 

Source: GAO analysis of Army Corps of Engineers data. 

[End of figure] 

Table 1: U.S. Army Corps of Engineers' Civil Works Division-Level Full-
Time Equivalents, by Fiscal Year: 

Great Lakes & Ohio River Division: 
FY 2000: 4,348; 
FY 2001: 4,321; 
FY 2002: 4,274; 
FY 2003: 4,222; 
FY 2004: 4,014; 
FY 2005: 3,672; 
FY 2006: 3,490; 
FY 2007: 3,363; 
FY 2008: 3,347; 
FY 2009: 3,605. 

Mississippi Valley Division: 
FY 2000: 5,419; 
FY 2001: 5,357; 
FY 2002: 5,345; 
FY 2003: 5,335; 
FY 2004: 5,052; 
FY 2005: 4,920; 
FY 2006: 4,845; 
FY 2007: 4,622; 
FY 2008: 4,502; 
FY 2009: 4,805. 

North Atlantic Division: 
FY 2000: 2,417; 
FY 2001: 2,352; 
FY 2002: 2,334; 
FY 2003: 2,284; 
FY 2004: 2,186; 
FY 2005: 2,075; 
FY 2006: 2,009; 
FY 2007: 1,809; 
FY 2008: 1,889; 
FY 2009: 1,822. 

Northwestern Division: 
FY 2000: 3,840; 
FY 2001: 3,830; 
FY 2002: 3,908; 
FY 2003: 3,920; 
FY 2004: 3,771; 
FY 2005: 3,695; 
FY 2006: 3,685; 
FY 2007: 3,541; 
FY 2008: 3,453; 
FY 2009: 3,557. 

Pacific Ocean Division: 
FY 2000: 312; 
FY 2001: 288; 
FY 2002: 279; 
FY 2003: 270; 
FY 2004: 283; 
FY 2005: 299; 
FY 2006: 294; 
FY 2007: 266; 
FY 2008: 253; 
FY 2009: 244. 

South Atlantic Division: 
FY 2000: 2,715; 
FY 2001: 2,807; 
FY 2002: 2,860; 
FY 2003: 2,903; 
FY 2004: 2,798; 
FY 2005: 2,681; 
FY 2006: 2,538; 
FY 2007: 2,398; 
FY 2008: 2,327; 
FY 2009: 2,397. 

South Pacific Division: 
FY 2000: 1,818; 
FY 2001: 1,782; 
FY 2002: 1,763; 
FY 2003: 1,750; 
FY 2004: 1,683; 
FY 2005: 1,597; 
FY 2006: 1,623; 
FY 2007: 1,579; 
FY 2008: 1,522; 
FY 2009: 1,559. 

Southwestern Division: 
FY 2000: 2,375; 
FY 2001: 2,369; 
FY 2002: 2,388; 
FY 2003: 2,285; 
FY 2004: 2,203; 
FY 2005: 2,099; 
FY 2006: 2,065; 
FY 2007: 1,985; 
FY 2008: 1,915; 
FY 2009: 1,973. 

Total: 
FY 2000: 23,244; 
FY 2001: 23,106; 
FY 2002: 23,151; 
FY 2003: 22,969; 
FY 2004: 21,990; 
FY 2005: 21,038; 
FY 2006: 20,549; 
FY 2007: 19,563; 
FY 2008: 19,208; 
FY 2009: 19,962. 

Source: GAO analysis of Army Corps of Engineers data. 

[End of table] 

This variability has also been seen in the divisions' and districts' 
workload. For instance, between fiscal years 2000 and 2009, the 
Pacific Ocean Division's construction and O&M project expenditures 
have ranged from a low of $18,756,845 to a high of $73,960,902, while 
the Mississippi Valley Division ranged from a low of $882,822,221 to a 
high of $957,991,516 (see table 2). Similarly, in some districts like 
Seattle, construction and O&M project expenditures have ranged from a 
low of $62,716,478 to a high of $78,650,927, while Honolulu's has 
ranged from a low of $2,583,263 to a high of $13,884,393. Appendix IV 
contains detailed information on the Corps' budget, staffing, and 
workload for each of the 38 districts. 

Table 2: U.S. Army Corps of Engineers' Civil Works Division-Level 
Construction and Operations and Maintenance Project Expenditures, by 
Fiscal Year: 

Great Lakes & Ohio River Division: 
FY 2000: $614,397,498; 
FY 2001: $614,651,369; 
FY 2002: $643,798,386; 
FY 2003: $635,618,634; 
FY 2004: $671,317,336; 
FY 2005: $643,281,196; 
FY 2006: $646,526,223; 
FY 2007: $675,702,409; 
FY 2008: $797,172,303. 

Mississippi Valley Division: 
FY 2000: 902,580,698; 
FY 2001: 956,833,153; 
FY 2002: 941,389,142; 
FY 2003: 888,229,574; 
FY 2004: 882,822,221; 
FY 2005: 907,068,763; 
FY 2006: 912,442,165; 
FY 2007: 941,675,567; 
FY 2008: 957,991,516. 

North Atlantic Division: 
FY 2000: 345,927,512; 
FY 2001: 385,668,081; 
FY 2002: 467,094,476; 
FY 2003: 479,435,366; 
FY 2004: 438,366,931; 
FY 2005: 412,668,844; 
FY 2006: 361,250,465; 
FY 2007: 346,530,582; 
FY 2008: 385,204,656. 

North Western Division: 
FY 2000: 502,968,081; 
FY 2001: 542,736,190; 
FY 2002: 560,833,780; 
FY 2003: 579,812,242; 
FY 2004: 538,507,914; 
FY 2005: 520,345,809; 
FY 2006: 521,653,889; 
FY 2007: 553,288,048; 
FY 2008: 647,570,935. 

Pacific Ocean Division: 
FY 2000: 30,600,954; 
FY 2001: 23,891,879; 
FY 2002: 28,976,933; 
FY 2003: 18,756,845; 
FY 2004: 73,960,902; 
FY 2005: 69,800,132; 
FY 2006: 53,271,070; 
FY 2007: 49,948,781; 
FY 2008: 50,052,022. 

South Atlantic Division: 
FY 2000: 555,452,249; 
FY 2001: 646,437,347; 
FY 2002: 678,710,812; 
FY 2003: 646,686,974; 
FY 2004: 600,466,667; 
FY 2005: 660,365,584; 
FY 2006: 592,725,244; 
FY 2007: 621,775,881; 
FY 2008: 596,660,567. 

South Pacific Division: 
FY 2000: 309,619,743; 
FY 2001: 269,824,728; 
FY 2002: 295,678,282; 
FY 2003: 364,371,009; 
FY 2004: 352,955,994; 
FY 2005: 307,148,019; 
FY 2006: 330,262,063; 
FY 2007: 412,120,321; 
FY 2008: 452,440,115. 

Southwestern Division: 
FY 2000: 422,592,426; 
FY 2001: 436,801,061; 
FY 2002: 434,192,094; 
FY 2003: 433,878,716; 
FY 2004: 431,146,142; 
FY 2005: 350,127,301; 
FY 2006: 363,590,688; 
FY 2007: 434,000,725; 
FY 2008: 443,425,099. 

Source: GAO analysis of Army Corps of Engineers data. 

[End of table] 

Past Efforts to Realign the Corps' Organizational Structure: 

The Corps' three-tiered structure--headquarters, divisions, and 
districts--has remained the same since 1893. However, in some 
instances, the number of divisions and districts and the roles and 
responsibilities have changed in response to changes in the agency's 
mission, workload, funding mechanisms, staffing levels, and budget. 
Some past efforts to realign the agency include the following: 

* Expanding mission. The Corps has realigned as a result of its 
expanding mission. For example, in 1824 the Corps' primary mission was 
navigation, but as the Corps' mission expanded and as a result of the 
increased responsibility given to the Corps, it realigned into eight 
divisions largely based on watershed boundaries.[Footnote 11] Also, 
because of its expanding mission, the Corps realigned its district 
offices in the 1970s by, for example, hiring environmental 
specialists. This came, in part, in response to the National 
Environmental Policy Act of 1969, which requires federal agencies to 
consider the environmental impacts of proposed major federal actions 
that significantly affect the environment. 

* Specific workload needs. In the past, the Corps has established 
temporary district offices to handle the work of a single large 
project. For example, in 1942, the Corps formed its Manhattan Engineer 
District to oversee and provide technical expertise for the planning 
and construction of facilities related to atomic research. The 
district remained open until the end of World War II. Similarly, in 
1972, the Corps established the Susquehanna Engineer District to 
complete work related to the extensive damage caused by Hurricane 
Agnes in New York and Pennsylvania. The Susquehanna Engineer District 
was only open for 4 months. 

* Changes in funding mechanisms. In the 1980s, the Corps implemented a 
realignment in response to its changing funding mechanisms. 
Specifically, the 1986 WRDA generally required the Corps to obtain 
cost-share agreements with local sponsors to share the federal burden 
of Corps projects. In response, the Corps expanded its district roles 
and responsibilities and implemented a project management process in 
1989 to improve relationships with nonfederal partners and improve 
project costs and timelines. This new process assigned a project 
manager at the district level to each Corps project to work with 
project sponsors on a day-to-day basis and manage the progress of the 
project. 

* Changes in staffing levels. The Corps has also implemented some 
realignments in response to changes in staffing--which have been 
reduced by over 22 percent over the past two decades. For example, the 
Federal Workforce Restructuring Act of 1994 required the President to 
reduce the number of FTEs in federal agencies, with the Corps' Civil 
Works Program assigned to reduce by 3,401. In response, in 1995 the 
Corps realigned division roles and responsibilities and the structure 
of the agency. Specifically, it regionalized human resource functions, 
transferred finance and accounting functions to a single location, and 
eliminated technical and policy review functions at the division 
level. In addition, in response to the reduced FTEs, in 1997 the Corps 
reduced the number of division offices from 11 to 8. 

* Static budget. In 2003, the Corps implemented a realignment, in 
part, in response to its relatively static budget. Specifically, from 
1994 to 2003, the Corps experienced a period of static administrative 
funding levels. In response to this situation, the Corps launched an 
organizational initiative in 2003--called USACE 2012--to realign the 
roles, functions, and processes of the three tiers with the goal of 
improving the efficiency of the Civil Works Program. For example, 
USACE 2012 created regional business centers at the division level to 
coordinate the activities of the districts within a region to ensure 
they shared resources and technical expertise, and improved project 
management and delivery. As part of their responsibilities, the 
regional business centers assign work to each of the districts 
according to each district's capabilities and available staff. USACE 
2012 also created regional integration teams at the headquarters level 
to resolve regional issues. Regional integration teams provide a 
single point of contact for regional business centers to resolve 
concerns and issues that must be dealt with at the headquarters level. 

Some Realignment Attempts Have Not Been Implemented: 

In the past, other attempts for organizational realignment of the 
Corps have been considered but not implemented for a variety of 
reasons. For example, in 1949, 1971, 1978, and the early 2000s, 
various members of the executive branch proposed to transfer the 
Corps' civil works functions to other federal agencies, but these 
proposals did not result in any changes. In 1949, the Hoover 
Commission recommended the transfer of all water resource functions of 
the federal government, including those of the Corps, to the 
Department of the Interior.[Footnote 12] Similarly, in 1971, President 
Nixon proposed a new Department of Natural Resources to bring together 
natural resources responsibilities scattered throughout the federal 
government, and President Carter made a similar proposal in 1978. More 
recently, former Corps officials we spoke with said that during his 
tenure, Secretary of Defense Rumsfeld had considered whether the Civil 
Works Program should be taken out of DOD and given to another agency. 

The Corps has also undertaken some past attempts to make its 
organizational structure more efficient by reducing the number of 
district offices. However, these attempts faced stiff resistance and 
were not implemented. For example, in 1989, the Senate Committee on 
Appropriations recognized the need for the Corps to examine every 
available opportunity to increase its efficiency and effectiveness and 
directed the Chief of Engineers to initiate a conceptual study of 
potential field organization structures. As a result of this study, 
the Corps proposed a reduction in the number of district offices in 
the contiguous United States from 35 to 22 and a reduction in the 
number of division offices from 10 to 6, in response to the diminished 
workload and budget of the agency. In order to accomplish this 
realignment, the Corps chose to submit the plan as part of the Base 
Realignment and Closure (BRAC) process. However, in an amendment to 
the Defense Base Closure and Realignment Act of 1990, Congress 
specifically excluded the Corps' Civil Works Program from downsizing. 
Shortly after, in the fiscal year 1993 annual appropriation, Congress 
included funds to further a more efficient headquarters and division 
office structure but prohibited the Corps from closing any district 
offices as part of that reorganization plan. As a result of this 
study, the Corps proposed consolidating and downsizing division 
offices, reducing the number from 11 to 6, and removing technical and 
policy review functions from the division level. The proposal also 
added another district, for a total of 36, but consolidated planning 
and engineering functions in 15 districts. Congress did not approve 
this proposal, and it was not implemented. 

The Corps Has Faced and Will Likely Continue to Face Challenges If It 
Undertakes Organizational Realignment in the Future: 

Inability to obtain congressional support has been and will continue 
to be the primary challenge to any organizational realignment, 
according to the officials and stakeholders we interviewed, as well as 
our analysis of records of past realignment attempts. Current and 
former Corps officials and other stakeholders also identified two 
additional challenges that could impede any realignment attempts. 
These include the Corps' funding structure and the autonomous culture 
of its districts. 

Lack of Support Is the Primary Challenge to Realignment: 

Lack of support for the Corps realignment efforts by Members of 
Congress, as well as local officials and their constituents in the 
potentially affected divisions or districts, has been one of the 
challenges most often noted by current and former Corps officials and 
other stakeholders that we interviewed. According to former officials, 
the Corps districts have historically enjoyed a close relationship 
with their elected representatives in Congress. As a result, any 
closure of a district office as part of a realignment proposal is 
likely to meet strong opposition from elected officials because of 
congressional concerns, including (1) the perception that the 
district's needs will not be adequately served if the office is closed 
and (2) the potential loss of jobs in the district. For example, 
according to a former Chief of Engineers, in response to a past 
realignment effort, he received calls from congressional delegations 
upset because he was proposing to take jobs away from their district. 
According to another senior Corps official, in 1997, the Corps was 
able to reduce the number of division offices from 11 to the 8 that it 
currently has, rather than reduce the number of district offices, 
because the divisions have a smaller number of employees than district 
offices. Therefore, reducing the number of division offices would 
result in fewer job losses in a congressional district, thus reducing 
the congressional concern. 

Similarly, historical records indicate that past realignment efforts 
to reduce the number of Corps districts and divisions were 
unsuccessful or were delayed because of significant opposition from 
Members of Congress. For example, as mentioned earlier, in 1991 the 
Corps attempted to close 13 districts and four divisions using the 
BRAC process, which was intended to provide a fair process for the 
timely closure and realignment of military installations inside the 
United States. However, in response to concerns among Members of 
Congress, the Secretary of Defense decided against including the 
Corps' reorganization plan in the 1991 list of BRAC base closures. 
Four of the five former Chiefs of Engineers we interviewed provided 
examples of opposition from Members of Congress to past realignment 
efforts that included the closure or reorganization of districts. For 
example, one former Chief of Engineers said that a realignment 
proposal was delayed because Members of Congress were concerned about 
which division their Corps district would be incorporated into. A 
former senior Corps official faced a similar situation as a district 
engineer when he wanted to move a facility from his district to 
another district where the facility was better able to perform its 
work. However, the congressional Member representing the district 
opposed the move and, according to this former senior official, 
prevented it from happening. Several officials we interviewed told us 
that the inability to obtain congressional support for any Corps 
realignment efforts that include closing districts and divisions will 
continue to be a factor in the foreseeable future. 

The Corps' Funding Structure Creates Challenges to Organizational 
Realignment: 

Unlike many other federal agencies that have budgets established for 
broad program activities, most Corps civil works funds are 
appropriated for specific projects and require nonfederal sponsors to 
share project costs. Current and former Corps officials and other 
stakeholders we interviewed said that these requirements have led to 
inefficiencies and project delays that are difficult to overcome and 
hinder attempts at organizational realignment. Specifically, they 
identified the following challenges created by the Corps' funding 
structure: 

* Incremental funding reduces efficiency and increases costs. 
According to an academic stakeholder we interviewed, organizations 
need stable funding and a predictable workload to be efficient, but 
the Corps has neither. This sentiment was echoed by many former and 
current Corps officials who said that funding projects in increments 
hinders the Corps' ability to be efficient. For example, they said 
that incremental funding sometimes forces the Corps to stop projects 
because they do not have sufficient funding to complete the next stage 
of the project. This can cause project delays and the costs of 
projects to escalate. For example, according to a division commander, 
"What used to be $1 million will be $3 million by the time you get 
around to spending the money." Another current senior official said, 
"This is one of the reasons that a civil works project takes 20 years 
to execute, instead of 3 if we were fully funded from the start." Our 
previous work has demonstrated that incremental funding can result in 
project delays and cost increases. For example, our work looking at 
hurricane protection projects in southeastern Louisiana found that 
taking an incremental approach that was based on funding and direction 
provided through specific appropriations had increased the overall 
cost to the federal government.[Footnote 13] 

* Cost-sharing requirements can delay projects and cause costs to 
escalate. According to the current Chief of Engineers, the Corps 
sometimes has to delay work on a project while local sponsors raise 
their portion of a civil works project's cost. For example, according 
to a division commander, recently some local sponsors have been unable 
to raise their portion of the funding due to the economic downturn, 
resulting in some projects having to be idled. Conversely, at times 
the local sponsor has been able to fund its portion of the project, 
but the Corps has not, according to some Corps officials that we spoke 
with. In such cases, the sponsor may have to raise more money as the 
price of the project increases due to delays, which they said can also 
be frustrating to the local sponsors. 

* The Corps' funding structure makes watershed planning difficult. The 
Corps' organizational structure is built around the nation's 
watersheds. Many current and former Corps officials and stakeholders 
that we spoke with said the Corps should plan projects based on 
feasibility studies conducted at the watershed level, but that the 
existing funding process, according to these officials and 
stakeholders, prevents them from doing so. Specifically, funding is 
directed for studies that are intended to lead to individual district- 
based projects, not for watershed-level studies. For example, 
according to a senior Corps official, Corps division and district 
boundaries are generally based on watersheds, but districts must 
complete individual project budgets that do not take into 
consideration the needs of the nation. In addition, feasibility 
studies--a necessary step leading up to every project--generally 
require cost sharing from local sponsors, and thus a watershed-level 
feasibility study would typically require multiple sponsors. However, 
some officials said that sponsors may be reluctant to fund such a 
study because it will not necessarily result in a project in their 
district. Many former and current Corps officials supported a 
watershed approach to civil works project planning and development, 
but recognized the difficulties in the current funding structure to 
conduct them. 

The Culture in District Offices Has Inhibited Recent Realignment 
Efforts: 

The culture of the Corps district offices was cited by the majority of 
current and former officials as a challenge to realignment efforts. 
Because Corps districts receive project-based funding, they have an 
incentive to acquire and retain control over projects, according to 
some officials, and this has led to an autonomous culture in which 
some districts are reluctant to share resources. In particular, these 
officials said this is because a district's workload determines the 
amount of personnel it can employ, so some district officials believe 
that sharing work could lead to layoffs or reductions in force. 

Several former Corps officials cited examples of how this culture is 
an impediment to organizational realignment and may lead districts to 
resist sharing work with other districts. For example, one former 
Assistant Secretary of the Army for Civil Works said that there was 
tension among districts about sharing work, and there is nostalgia for 
the "full-service" district--a district that could carry out all 
aspects of a project. According to this Assistant Secretary, "It sets 
up a functional barrier to sharing work across districts." Another 
former senior Corps official said that districts' resistance to 
sharing work was compounded by the belief that other districts do not 
understand local needs, problems, and conditions, and therefore the 
local district must execute its own projects. Yet another former 
senior Corps official said that collaboration is difficult because the 
congressional boundaries and funding process force districts to only 
think locally. Some current Corps officials cited similar examples. 
For example, a district commander told us that his district once had 
excess capacity to perform work, yet a neighboring district contracted 
out their excess work instead of sharing it with his. Similarly, a 
division commander confirmed that some districts use contractors 
instead of using other Corps capabilities. Additionally, some division 
commanders told us that district commanders may hesitate to share work 
because the commander loses control of the tasks that are shared but 
is still responsible for completing the project. 

As a result of this culture, the Corps has also been slow to implement 
aspects of USACE 2012, its most recent realignment effort, according 
to some Corps officials we spoke with.[Footnote 14] USACE 2012 is 
intended, in part, to promote the sharing of work by the districts 
within each division, thereby providing a steadier workload for each 
district and more stability for the workforce. However, two former 
Chiefs of Engineers said that districts were used to being in control 
of the resources within their boundaries, and it was a big cultural 
shift for the districts to give up some of their control. Furthermore, 
USACE 2012 was undertaken, in part, because the funding the Corps was 
receiving at that time was not enough to support an organizational 
structure with 38 full-service districts.[Footnote 15] According to 
the current Chief of Engineers, while he recognizes that some of the 
districts would rather be independent and "full-service," the reality 
is that this level of effort cannot be sustained in each district. 

Officials and Stakeholders Agree That the Corps' Three-Tiered 
Structure Is Appropriate, but Some Changes to Alignment Could Enhance 
Its Effectiveness: 

While many current and former Corps officials and stakeholders 
generally agreed that the Corps' three-tiered structure was 
appropriate to meet its mission, some believe that the number of 
districts could be reduced as part of a comprehensive organizational 
realignment. In addition, these officials and stakeholders identified 
opportunities to clarify roles and responsibilities, enhance expertise 
and policy guidance, as well as modify the Corps' funding structure 
that could lead to improved effectiveness without resorting to a 
complete realignment. 

The Corps' Structure Is Appropriate, but the Number of Districts Could 
Be Reduced: 

Many current and former Corps officials and stakeholders agreed that 
the Corps' three-tiered structure was appropriate to accomplish the 
agency's civil works mission. Specifically, according to the officials 
and stakeholders we spoke with, the Corps' three-tiered structure 
allows each tier to focus on the client and stakeholder needs at that 
level. For example, according to some current Corps officials, 
including the Chief of Engineers, the division level provides 
supervision for districts that headquarters alone would not be able to 
provide. Some former and current Corps officials also told us the 
district level is important because it provides a presence in the 
local community. For example, one former senior Corps official said 
that "having people [districts] at the local level is a strength of 
the Corps because it brings local understanding, relationships, 
contacts, and an appreciation for local problems." However, some 
interview participants told us that the Corps was not well structured. 
For example, one current senior Corps official said it takes too much 
of an investment to sustain 38 districts and eight divisions. 

Although many favored the three-tiered structure, some former and 
current officials and stakeholders said that the Corps could 
consolidate some of its districts--including some of the smaller 
districts that do not have sufficient work. However, these officials 
and stakeholders also recognized that any kind of realignment plan 
that reduces the number of districts would require congressional 
support and could not be accomplished by the Corps alone. Some 
officials and stakeholders suggested that Congress would have to 
consider establishing a process similar to the BRAC process to 
facilitate congressional approval of a reduction in the number of 
districts. According to one former official, a BRAC-like process to 
close a district would involve choosing districts to close based on 
objective criteria. However, as mentioned earlier, past attempts to 
include district closures as part of the BRAC process were not 
successful. 

Corps Officials and Stakeholders Said That Roles and Responsibilities 
Could Be Clarified or Modified to Improve the Corps' Effectiveness: 

Several current Corps officials identified the need to redefine and 
clarify the roles and responsibilities within the Corps' three-tiered 
structure to help improve its effectiveness. In particular, the roles 
and responsibilities of division and district commanders need to be 
clarified, according to some division commanders. For example, one 
division commander new to the Corps said that he was unsure where he 
could locate specific guidance to accomplish tasks necessary for his 
role. Another division commander said that although new district 
commanders receive an orientation course, a capstone document for 
commanders would be helpful, as would a published doctrine that 
explains the roles and responsibilities for each level within the 
Corps. Some division and district commanders said that while USACE 
2012 was the Corps' overall foundational doctrine, it needed more 
details to be helpful to commanders in understanding their roles and 
responsibilities. Our past work shows that clearly defined roles and 
responsibilities are necessary for an organization to be most 
effective.[Footnote 16] 

Many current division and district commanders also said that the Corps 
should clarify the roles and responsibilities of its Communities of 
Practice (CoP). The Corps created CoPs to build, maintain, and provide 
expertise and capability and develop best practices, and considers 
them a central part of the USACE 2012 realignment. For example, the 
environmental CoP develops and delivers solutions and provides advice 
on technical management, design, and execution of a full range of 
sustainability, cleanup, and environmental protection activities. 
However, some current division and district commanders said that the 
CoPs' roles and responsibilities need to be clarified because some CoP 
members were taking actions that were not consistent with their level 
of responsibility. For example, one commander said that CoPs members 
were generating policies that had resource implications, which is a 
responsibility of commanders--not the CoPs. Another commander said 
that a CoP ordered a job description in his division to be revised 
without his consent. However, according to this official, CoPs are not 
in the chain of command and are therefore not allowed to give orders 
on personnel-related matters. One division commander said that this 
confusion was a result of a failure within the agency to understand 
the difference between a CoP, which is a forum to exchange best 
practices, and a functional board, which focuses on specific 
disciplines. 

Many current and former Corps officials and stakeholders also 
identified opportunities to alter roles and responsibilities within 
the project review process. For example, according to some officials 
we spoke with, Corps projects receive multiple reviews at the 
headquarters, division, and district levels, as well as an external 
review, without regard to project size. In 1995, the Corps began 
implementation of a realignment plan that removed review functions 
from the divisions. According to a former Assistant Secretary of the 
Army for Civil Works, a previous effort to streamline the review 
process by removing division-level reviews further slowed the process 
because headquarters did not have the capacity to handle more review 
responsibilities. In 2003, USACE 2012 established a concurrent project 
review process. The goal of this was for all levels of the 
organization to provide input early in the project planning process 
rather than waiting until later on to identify problems, which can 
result in time-consuming repetition of the planning process. However, 
according to some current Corps officials that we spoke with, the 
Corps has not fully embraced this concept. For example, one division 
commander said the agency still performs two levels of review because 
headquarters is concerned that policy will not be applied consistently 
across the agency. Similarly, all four of the interest groups we 
interviewed told us that the Corps' review process was slow. For 
example, one group said that the multiple reviews between the various 
Corps levels is time-consuming. 

Many current Corps officials identified two specific areas that need 
to be addressed to enhance the review process: (1) re-examine the 
roles and responsibilities within the three tiers and (2) reassess the 
criteria that dictate the level of review a project receives. With 
regard to the first area, the role of the division in the review 
process was questioned by some officials we spoke with. For example, 
according to a deputy district commander, divisions should only be 
doing an administrative review to make sure planning documents are 
complete for headquarters review. Similarly, a district commander 
suggested transferring all review functions from the division to 
headquarters because the division review did not add value to project 
plans. Another area identified by current officials where roles and 
responsibilities need to be clarified, was that review bodies at the 
headquarters level need to be integrated earlier into the project 
review process.[Footnote 17] These officials said that it is time- 
consuming to fix a project plan if flaws are discovered during the 
final review because they must then be sent back through the review 
process. With regard to the second area of concern, current Corps 
officials cited the opportunity to revise criteria that determine the 
level of review a project receives. Some district commanders told us 
that currently small projects are required to receive the same level 
and number of reviews as large projects, and this is inefficient and 
costly. For example, a district commander told us that a $5 billion 
hurricane project receives the same level of review as a $1 million 
ecosystem restoration project. He and others said that, instead, the 
level of risk should determine the level of review. 

Corps Officials Suggested Changes to Better Utilize Expertise to 
Improve Effectiveness: 

Many current and former Corps officials, including the current Chief 
of Engineers, said that the Corps' Centers of Expertise were useful 
because they help to optimize the use of specialized expertise, but 
they noted opportunities to make better use of the centers. First, 
some former and current officials agreed that the centers need a 
stable source of funding to remain viable. Centers are typically 
funded by performing work for districts and being reimbursed from a 
district's project funds. According to these officials, districts may 
be reluctant to use the centers because they take resources away from 
their civil works projects. For example, this leads to centers being 
under-funded and asking for work from others, according to a former 
senior Corps official. In order to ensure better utilization of the 
centers, some former and current officials suggested centrally funding 
the centers. For example, two officials suggested fully funding the 
centers from the Corps' general expense account, which currently funds 
headquarters and divisions. 

Second, several current Corps officials told us that districts and 
divisions need more information about the centers, including 
information on their capabilities and their roles and 
responsibilities. For example, some of the officials we interviewed 
said that they needed more information on the differences between 
mandatory centers and directories of expertise. During our interviews, 
one district commander was unable to distinguish between the two, and 
another was unaware of the centers altogether. In addition, other 
officials said there was not enough information on the mandatory 
Centers of Expertise. For example, one division commander said that 
while it may be mandatory to send work to a center, it is generally 
unclear that districts must do so, and he believed that the centers 
are not being used consistently across the agency. Another division 
commander said centers could better publicize themselves with 
brochures and outreach to other divisions and districts. Some 
officials also said the centers should provide more information on how 
long it will take for projects to receive services, so that districts 
can better manage their projects' timelines. 

Third, several current and former Corps officials suggested that more 
information should be available on the certification and training that 
the experts at the centers receive, so that the centers can assure 
district offices that they have the qualified staff necessary to do 
the job. For example, one division commander said that, in the case of 
one of his own centers, he was not sure it had the level of expertise 
that he would want or that he would recommend its services to other 
commanders. In addition, a current deputy district commander said 
certain centers have bad reputations, so he would not send work to 
them without assurance that they had quality staff. In this regard, he 
suggested the centers should have some kind of requirements or 
certification for experts to demonstrate that they are qualified in 
their area of expertise. Other current and former officials also said 
that the centers vary in the quality of work they provide to districts 
and that the level of expertise needed to be standardized. 

Although many current and former Corps officials and other 
stakeholders said that the best way to maintain expertise was to keep 
it concentrated in the centers, others disagreed. For example, one 
former Chief of Engineers said that it is difficult for a subject 
matter expert within a district to maintain expertise if they only 
work on a subject occasionally, whereas in a center they can work on 
it regularly. Furthermore, an academic expert that we spoke with said 
that grouping experts together allows them to interact, creating a 
collective expertise that as a whole exceeds the sum of the parts. In 
contrast, some current and former officials questioned the usefulness 
of the centers and said that the Corps could better use expertise if 
it were kept in the districts. For example, one former Chief of 
Engineers said national centers may not know the local area as well as 
the district and that districts may be able to purchase expertise in 
their own area, such as at a local university. This was echoed by a 
current division commander who said that experts from the centers may 
not understand the local projects, politics, or environment as well as 
district experts. 

Current and Former Officials Identified the Need for Updated Guidance 
to Improve the Corps' Effectiveness: 

In addition to identifying ways of improving the use of expertise, the 
majority of current division and district commanders we interviewed, 
as well as a former senior Corps official, said that the Corps' 
technical guidance is outdated and needs to be revised. According to 
some Corps division and district commanders, on average Corps 
technical guidance is between 10 and 15 years out of date, and some 
guidance dates back to the 1970s. According to a former senior Corps 
official, this means that each division and district may be executing 
projects differently because they lack current guidance. This has also 
resulted in confusion for Corps project managers and has led local 
sponsors to question the feasibility of constructing projects without 
current guidance, according to a Corps district official. Some Corps 
officials told us that historically, the Corps had been noted by 
industry officials and around the world as the place to go to get 
technical guidance. Now, according to one Corps official, the Corps 
has to go to the industry for such information, and another official 
told us that the New Orleans District is using manuals from other 
nations for some of its work because their technical guidance is more 
advanced than the Corps'. Furthermore, the current Assistant Secretary 
of the Army for Civil Works agreed that technical guidance is outdated 
and added that the Corps is behind in issuing implementation guidance 
on many requirements of WRDA 2007.[Footnote 18] The Assistant 
Secretary also said that the Corps has limited resources dedicated to 
address such updates. 

Modifying the Corps' Funding Structure Can Improve Its Effectiveness 
According to Officials and Stakeholders: 

Current and former Corps officials, including the current and former 
Assistant Secretaries of the Army for Civil Works, and stakeholders 
that we interviewed identified opportunities to change how the Corps 
is funded to better enable it to execute its mission. First, several 
officials suggested providing a steadier stream of funding, such as 
full funding for projects or funding them in multiyear increments. As 
mentioned previously, the Corps receives "no-year" funding and 
Congress currently funds projects in 1-year increments, which, 
according to these officials may delay or increase the costs of 
projects. One current Corps official told us that the fully funded 
projects authorized in response to Hurricane Katrina gave the Corps an 
opportunity to involve contractors earlier in the building process, 
which has allowed the Corps to be more timely and efficient in 
carrying out these projects. A former Assistant Secretary suggested 
funding civil works projects in multiyear increments, as the Corps' 
military construction projects are now funded. According to a division 
commander, this would provide a predictable funding stream that would 
allow the Corps to execute civil works projects in more a timely 
manner. 

Second, several former and current officials and stakeholders 
suggested that Congress fund civil works projects that take into 
account an entire watershed, which they said would better address the 
nation's water resources. As previously mentioned, funding is 
currently provided for specific projects at the district level, and 
the needs of the whole region or watershed are not taken into account. 
One stakeholder said, "The Corps does not often receive funds for 
watershed studies because Congress wants to appropriate funds that 
benefit their own local districts rather than the whole watershed." 
Some current and former officials and stakeholders advocated that 
Congress dedicate a stream of funding for watershed programs, then let 
the Corps decide how best to use the funds. However, some of these 
officials and stakeholders acknowledged that changes to how the Corps 
is funded would be difficult in a fiscally constrained budget 
environment and would require changes in congressional authorizations 
and a significant increase in appropriations, which they recognize is 
highly unlikely. 

Conclusions: 

Since 1824, the Corps has been responsible for civil works projects of 
national importance, and its mission has expanded over time to include 
such responsibilities as navigation, emergency response, and 
environmental restoration. Organizational alignment of the Corps is 
crucial because it establishes the framework within which the Corps' 
large workforce can most effectively and efficiently carry out these 
diverse and important missions. In this regard, clearly defined roles 
and responsibilities are necessary for management to exercise control 
over an organization. However, the Corps does not have clear guidance 
on the roles of division and district commanders, and as a result, 
some Corps staff indicated that commanders and CoPs are confused about 
the scope of their responsibilities. Without clearly defined roles and 
responsibilities, Corps officials are left to determine, on their own, 
what their job requires, which increases the risk that they might 
complete tasks inconsistently. In addition, the alignment of the 
Centers of Expertise within the Corps' organization is important if 
the Corps is to optimize the use of specialized expertise, eliminate 
redundancy, and increase standardization across the agency. However, 
without a stable source of funding, lack of information on how the 
centers are to be used, and without adequate assurance that the 
centers have the appropriate quality of experts, it is unlikely that 
the districts will use them in a systematic fashion. Moreover, up-to-
date technical guidance is crucial to the Corps' civil works mission, 
since it helps determine how the Corps executes projects. However, 
much of the Corps' technical guidance is outdated and needs to be 
revised and the Corps has limited resources available to complete this 
task. As a result, districts may not be following the best available 
practices because they lack current guidance. Finally, even though the 
Corps receives "no-year" funding, a more stable funding approach could 
improve the overall efficiency and effectiveness of the Civil Works 
Program. 

Recommendations for Executive Action: 

To improve the effectiveness of the Corps' Civil Works Program, we 
recommend that the Secretary of Defense direct the Chief of Engineers 
and Commanding General of the U.S. Army Corps of Engineers to take the 
following four actions: 

* Review and revise as necessary the roles and responsibilities of 
each component level of the organization and ensure that they are 
clearly articulated in agency guidance; 

* re-evaluate the Centers of Expertise and develop a process to help 
ensure that they are consistently used across the agency; 

* determine the extent to which the agency's technical guidance needs 
to be updated, create a schedule for completing these updates, and if 
additional funding is needed to accomplish these updates, provide this 
information to Congress; and: 

* work with Congress to develop a more stable project funding approach 
that facilitates project implementation and that provides more 
efficient and effective use of funds. 

Agency Comments and Our Evaluation: 

We provided a draft of this report to the Department of Defense for 
review and comment. The department generally agreed with the 
recommendations in our report. Specifically, the department concurred 
with our recommendation that the Corps re-evaluate the Centers of 
Expertise and develop a process to help ensure that they are 
consistently used across the agency. The department agreed that the 
Centers of Expertise need to be periodically reviewed and that the 
agency should improve its guidance and information on the types of 
services available and qualifications of the experts in the Centers. 
The department partially concurred with our other three 
recommendations. Specifically, with regard to our recommendation that 
the Corps review and revise as necessary the roles and 
responsibilities of each component level of the organization and 
ensure that they are clearly articulated in agency guidance, the 
department believes that the roles and responsibilities of each 
component are appropriate, but agreed to work to increase the 
understanding of the roles of the components, both within and outside 
of the organization. The department also agreed that confusion exists 
about the roles and responsibilities of the Communities of Practice, 
particularly with regard to reviewing decision documents, and will 
review and clarify as necessary all existing guidance, corporate 
governance documents, and other publications. 

In addition, the department also partially concurred with our 
recommendation that the Corps determine the extent to which the 
agency's technical guidance needs to be updated, create a schedule for 
completing these updates, and if additional funding is needed to 
accomplish these updates, provide this information to Congress. The 
department stated that development and maintenance of technical 
guidance is identified by technical experts within the Corps; however, 
budget decisions regarding this development and maintenance must be 
made within the framework of all of the needs and priorities of the 
Civil Works Program. The department also noted that it is not 
appropriate for the agency to inform Congress of requirements for 
funding beyond those included in the President's budget, unless that 
information is specifically requested by Congress. While we believe 
that it is important to recognize individual agency needs within the 
framework of all of its priorities when making budget decisions for 
the Civil Works Program, we continue to believe that, if additional 
funding is needed to accomplish these updates, that information should 
be provided to Congress. 

Finally, the department partially concurred with our recommendation 
that the Corps work with Congress to develop a more stable project 
funding approach that facilitates project implementation and a more 
efficient and effective use of funds. The department agreed and 
believes the administration and Congress are generally aware that many 
studies and some projects are not funded for the most efficient 
execution. The department stated that the Corps will continue to 
promote efficient funding during the budget process, but will support 
budget decisions made by the administration. While we acknowledge that 
there are constraints to the budgeting and appropriation of funds for 
the efficient execution of projects, we continue to believe that the 
Corps should work with Congress to develop a more stable project 
funding approach that would allow for a more efficient and effective 
use of funds and execution of projects in a more timely manner. 

A copy of the department's letter commenting on the draft report is 
reprinted in appendix V. 

As agreed with your office, unless you publicly announce the contents 
of this report earlier, we plan no further distribution until 30 days 
from the report date. At that time, we will send copies of this report 
to the appropriate congressional committees, the Secretary of Defense, 
the Chief of Engineers and Commanding General of the U.S. Army Corps 
of Engineers, and other interested parties. In addition, this report 
will be available at no charge on the GAO Web site at [hyperlink, 
http://www.gao.gov]. 

If you or your staff have any questions regarding this report, please 
contact me at (202) 512-3841 or mittala@gao.gov. Contact points for 
our Offices of Congressional Relations and Public Affairs may be found 
on the last page of this report. Key contributors to this report are 
listed in appendix VI. 

Sincerely yours, 

Signed by: 

Anu K. Mittal: 
Director, Natural Resources and Environment: 

[End of section] 

Appendix I: Scope and Methodology: 

We were asked to examine (1) how, over time, the U.S. Army Corps of 
Engineers (Corps) has modified its organizational alignment to take 
into account its changing mission, budget, staffing, and workload; (2) 
the challenges the Corps has faced in realigning its organization and 
the extent to which these or other challenges are still relevant; and 
(3) what changes to the Corps' organizational alignment, if any, do 
officials and stakeholders believe could enhance the effectiveness of 
the civil works mission. 

To examine the Corps' changing civil works mission over time, we 
conducted a review of the legislative history of the Corps' civil 
works mission. We also conducted a review of historical Corps 
literature, studies, and congressional hearings and committee reports. 
To examine the Corps' civil works budget, we obtained appropriations 
and obligations data from the Budget of the United States Government, 
by the nine appropriations funding accounts, for the following fiscal 
years: 1980, 1990, and annually between 2000 and 2009. We chose these 
years because data were electronically available and the 
appropriations funding accounts remained relatively constant over 
those years. To examine the changes over time for the staffing of the 
Civil Works Program, we obtained full-time equivalent (FTE) data, by 
district for fiscal years 2000 through 2009, from the Corps based on 
data from the Corps of Engineers Financial Management System. We also 
obtained FTE allocations by division for fiscal years 2000 through 
2009[Footnote 19] and Corps-wide FTE allocations for fiscal years 
1980, 1990, and annually between 2000 and 2009. According to the 
Corps, Corps-wide staffing data were found for prior fiscal years; 
however, it was unknown how these data were collected and counted and 
therefore they were deemed not reliable. Additionally, FTE data 
pertain only to Corps civilian employees, because, according to the 
Corps, military personnel are considered to be on duty all day, every 
day and, therefore, the Corps does not track the time they spend on 
civil works projects. To examine the Corps' changing workload, we 
obtained the number of construction and operations and maintenance 
(O&M) projects each district listed in its cost and financial 
statements included in the Corps' Annual Report on Civil Works 
Activities for fiscal years 1980, 1990, and annually between 2000 and 
2008. According to the Corps, the districts only report construction 
and O&M projects in this table. We also obtained project expenditure 
data for construction and O&M projects for fiscal years 1980, 1990, 
and annually between 2000 and 2008. These were the only years the 
Corps was able to supply us with project expenditure data, so we also 
restricted our analysis of the number of projects to those years. 

To determine how the Corps has modified its organizational alignment 
throughout its history, we reviewed Corps documentation, congressional 
hearings, and committee reports related to past realignment efforts. 
We also spoke with former and current Corps officials and stakeholders 
about efforts that they were involved with or had knowledge of. Based 
on the documentation and testimonial evidence, and to the extent 
possible, we linked these efforts with changes in the Corps' mission, 
budget, staffing, and workload. 

To determine the challenges the Corps has faced and would face in 
modifying its organizational alignment, and the changes to 
organizational alignment needed to enhance its effectiveness, we 
conducted semistructured interviews with the current and five former 
Chiefs of Engineers; the current and four former Assistant Secretaries 
of the Army for Civil Works; one former Acting Assistant Secretary of 
the Army for Civil Works; seven current and six former senior Corps 
officials; officials from the eight domestic civil works divisions; 
officials from a nonprobability sample of 10 of the 38 domestic civil 
works districts; and seven stakeholders, including three academics and 
four interest groups. During these interviews, we discussed whether 
the Corps was aligned to accomplish its mission, opportunities to 
realign roles and responsibilities of the three-tiers, advantages and 
disadvantages to the number and location of districts and divisions, 
opportunities to realign expertise and the sharing of best practices, 
realignment of and challenges associated with the way in which the 
Corps is funded, and challenges associated with past and any future 
realignment of the Corps' Civil Works Program. 

The semistructured interviews were transcribed and coded to identify 
the challenges to modifying the Corps' alignment and changes in 
alignment that would enhance effectiveness. The coding was based upon 
themes in the interviews and was verified by a second reviewer. For 
the purposes of reporting our results, we used the following 
categories to quantify responses of officials and stakeholders: "some" 
refers to responses from two to five individuals, "several" refers to 
responses from six to eight individuals, "many" refers to responses 
from nine or more individuals, and "majority" refers to responses from 
over half of an interview group. 

We attempted to contact all Chiefs of Engineers and Assistant 
Secretaries of the Army for Civil Works that were in office in 1988 or 
later. One former Chief of Engineers declined our interview, one 
former Assistant Secretary is deceased, and another was unavailable to 
speak with us. We identified other former senior Corps officials, 
interest groups, and two of the three academic stakeholders using a 
snowball sampling technique, in which we selected interviewees after 
two of our previous interviewees had mentioned them as important 
contacts. Finally, we spoke with one of the academic stakeholders 
based upon previous GAO work on organizational alignment. 
Additionally, academic stakeholders had to meet the following 
criteria: (1) the academics' recognition in the professional or 
academic community and (2) relevance of his or her published work or 
research to organizational alignment. 

To choose the nonprobability sample of districts, we gathered 2009 
civil works FTE data from the Corps and divided it into three 
categories: (1) large districts with more than 800 FTEs; (2) medium 
districts with 400 to 799 FTEs, and; (3) small districts with 399 or 
fewer FTEs. We sorted all districts by their FTE size category and 
chose three districts in each of the FTE size categories, ensuring 
that at least one district from each of the eight domestic civil works 
divisions was chosen. We then plotted these nine districts on a map of 
the Corps districts and divisions, and based on the geographical 
spread of those nine districts, chose an additional district from an 
area that was not geographically represented. 

We conducted this performance audit from August 2009 through August 
2010 in accordance with generally accepted government auditing 
standards. Those standards require that we plan and perform the audit 
to obtain sufficient, appropriate evidence to provide a reasonable 
basis for our findings and conclusions based on our audit objectives. 
We believe that the evidence obtained provides a reasonable basis for 
our findings and conclusions based on our audit objectives. 

[End of section] 

Appendix II: Former Corps Officials GAO Interviewed: 

This appendix includes former senior-level Corps officials that we 
spoke to, including former Assistant Secretaries of the Army for Civil 
Works, former Chiefs of Engineers, and former senior-level officials. 

[End of section] 

Former Assistant Secretaries of the Army for Civil Works: 

Dr. G. Edward Dickey:
Acting Assistant Secretary of the Army for Civil Works, 1990-1991, 
1993-1994: 

H. Martin Lancaster:
Assistant Secretary of the Army for Civil Works, 1996-1997: 

Dr. Joseph W. Westphal:
Assistant Secretary of the Army for Civil Works, 1998-2001: 

Mike Parker:
Assistant Secretary of the Army for Civil Works, 2001-2002: 

John Paul Woodley, Jr.
Assistant Secretary of the Army for Civil Works, 2003-2009: 

Former Chiefs of Engineers: 

Lieutenant General Elvin R. Heiberg III:
Chief of Engineers, 1984-1988: 

Lieutenant General Henry Hatch:
Chief of Engineers, 1988-1992: 

Lieutenant General Joe N. Ballard:
Chief of Engineers, 1996-2000: 

Lieutenant General Robert B. Flowers:
Chief of Engineers, 2000-2004: 

Lieutenant General Carl Strock:
Chief of Engineers, 2004-2007: 

Other Former Senior-Level Corps Officials: 

Fred Caver:
Deputy Director of Civil Works, 2000-2005: 

Don Cluff:
Chief of Programs Management Division, Director of Civil Works, 1985-
1996: 

Brigadier General (Ret.) Gerald Galloway:
Member of the Mississippi River Commission, 1988-1995: 

Tim Sanford:
Chief of Staff, 1998-2000: 

Bory Steinberg:
Chief of Project Management Division, 1989-1992: 

Major General (Ret.) Hans Van Winkle:
Deputy Commander, 2001-2003: 

[End of section] 

Appendix III: Timeline of Select Laws and Events Related to the Civil 
Works Mission: 

This appendix includes legislation and events that have led to the 
current responsibilities of the Corps under its civil works mission. 
Legislation and events are listed by the Corps' nine business lines. 
While many of these laws and events affected more than one of the 
Corps' nine responsibilities, we have grouped the laws and events 
discussed in this appendix under nine headings describing the 
responsibilities for illustrative purposes. 

Navigation: 

April 30, 1824, General Survey Act of 1824: This act outlined the 
initial definition of the Corps' civil works mission. The act 
authorized the President to employ "two or more skillful civil 
engineers, such as officers of the corps of engineers" to survey road 
and canal routes that facilitated national commercial, military, or 
postal service activities.[Footnote 20] 

May 24, 1824, Navigation Act: This act appropriated funds ($75,000) 
for improvement of inland waterways navigation (removal of sand bars 
in the Ohio River and removal of snags in the Ohio and Mississippi 
Rivers).[Footnote 21] 

[End of section] 

May 20, 1826, Rivers and Harbors Act of 1826: This act authorized both 
surveys and construction projects within the same act (a practice 
continued to today).[Footnote 22] 

January 21, 1927, Rivers and Harbors Act of 1927: This act gave 
congressional authorization for the Corps to conduct surveys to devise 
the most comprehensive and effective strategy for improving navigation 
on navigable streams and their tributaries, and the most efficient 
development of flood control, potential water power, and irrigation 
needs.[Footnote 23] 

Flood Risk Management (Flood and Storm Damage Reduction): 

September 30, 1850: Congress commissioned the first planning study 
from the Corps to determine the best way to control flooding on the 
lower Mississippi River.[Footnote 24] 

June 28, 1879, Establishment of Mississippi River Commission: Federal 
flood control activity took form with the establishment of the 
Mississippi River Commission, a seven-member organization including 
three members from the Corps. The commission was responsible for 
directing and completing surveys of the lower Mississippi River and 
taking into consideration plans to prevent destructive flooding. 
[Footnote 25] 

March 1, 1917, Flood Control Act of 1917: This is act established the 
Corps' flood damage reduction role and gave authority for federal 
construction of flood control improvements beyond the Mississippi 
Valley. It also notably prescribed that all plans for flood control 
should include a comprehensive study of the relevant watershed and 
report on potential other uses for the project, such as water power, 
navigation improvements, and "such other uses as may be properly 
related to or coordinated with the project."[Footnote 26] 

January 21, 1927, Rivers and Harbors Act of 1927: This act gave 
congressional authorization for the Corps to conduct surveys to devise 
the most comprehensive and effective strategy for improving navigation 
on navigable streams and their tributaries and the most efficient 
development of flood control, potential water power, and irrigation 
needs.[Footnote 27] 

May 15, 1928, Flood Control Act of 1928: This act authorized the 
Corps' Mississippi River and Tributaries Project.[Footnote 28] 

June 22, 1936, Flood Control Act of 1936: This act declared flood 
control as a "proper activity" of the federal government and 
established the Corps as the agency responsible for flood control 
throughout the nation, in cooperation with the Bureau of Reclamation. 
The act also effectively required submission of all Corps flood 
control projects to a cost-benefit test (the federal government should 
only sponsor projects where the benefit of a project exceeds its 
cost).[Footnote 29] 

August 18, 1941, Flood Control Act of 1941: This act rescinded certain 
local contribution requirements for reservoir construction,[Footnote 
30] spurring their construction. 

July 14, 1960, Flood Control Act of 1960: Section 206 of this act 
authorizes floodplain management studies. The Corps begins its Flood 
Plain Management Services Program in response to this act.[Footnote 31] 

March 7, 1974, Water Resources Development Act of 1974: This was the 
first Water Resources Development Act. Prior to 1974, Corps projects 
were authorized and funded through Rivers and Harbors and Flood 
Control Acts.[Footnote 32] 

Regulatory Program: 

September 19, 1890 and March 3, 1899, Rivers and Harbors Act of 1890 
and 1899: The acts prohibit unauthorized obstructions in navigable 
waterways and authorizes the Secretary of the Army to remove wrecks or 
other obstructions from navigable waterways and to issue permits for 
construction, excavation, or disposition of materials in, over, or 
under navigable waters. Provisions of the 1899 act superseded the 
provisions of the 1890 act.[Footnote 33] 

October 18, 1972, Federal Water Pollution Control Act Amendments of 
1972: This act amended the Federal Water Pollution Control Act 
(commonly referred to as the Clean Water Act), adding section 404. 
Section 404 authorizes the Corps to issue permits for discharging 
dredged or fill materials into "the waters of the U.S."[Footnote 34] 

October 23, 1972, Marine Protection, Research, and Sanctuaries Act of 
1972: Authorizes the Corps to issue permits for the transportation of 
dredged materials for the purpose of dumping in the ocean.[Footnote 35] 

Hydropower: 

March 3, 1909, Rivers and Harbors Act of 1909: This act authorized the 
Corps to report data concerning the development and utilization of 
hydroelectric power in project plans.[Footnote 36] 

March 3, 1925, Rivers and Harbors Act of 1925: This was one of 
earliest acts (together with 1909 Rivers and Harbors Act, above) that 
called for a multipurpose approach to water resources development. It 
authorized the Corps and the Federal Power Commission to conduct 
survey cost estimates of navigable streams and tributaries "whereon 
power development appears feasible and practicable."[Footnote 37] 

Recreation: 

December 22, 1944, Flood Control Act of 1944: This act gave the Corps 
a recreation role that was added as part of flood control projects at 
Corps reservoirs.[Footnote 38] 

October 23, 1962, River and Harbor Act of 1962: This act expanded the 
Corps' recreation role by authorizing the agency to build recreational 
facilities as part of all water resource development 
projects.[Footnote 39] 

July 9, 1965, The Federal Water Project Recreation Act of 1965: This 
act provided for development of recreational opportunities at federal 
water resources projects.[Footnote 40] 

Emergency Management: 

May 11, 1882: In the winter of 1882, floods on the Mississippi forced 
thousands of people from their homes. The Army Quartermaster 
Department had relief supplies for the refugees, but they were unable 
to deliver them. Congress authorized the Corps of Engineers to use 
their engineer vessels to dispense supplies and rescue victims along 
the river.[Footnote 41] 

December 10, 1896: In Circular #18, the Chief of Engineers, by 
authority of the Secretary of the Army, gave Army Engineers standing 
authority to use or loan government equipment to save life and 
property in cases of sudden emergency without prior headquarters 
approval. 

August 18, 1941, Flood Control Act of 1941: Section 5 of this act 
authorized the Secretary of War to allot up to $1 million per year to 
be used for rescue work or repair or maintenance of damaged or 
threatened flood control works.[Footnote 42] 

May 17, 1950, The Flood Control Act of 1950 (Title II of the River and 
Harbor Act of 1950): Section 210 of this act further amended the 1941 
Flood Control Act to increase the annual authorized funding level (for 
rescue work and repair, restoration, or maintenance of damaged or 
threatened flood control projects) from $2 to $15 million, and 
authorized the Secretary of the Army to allot funds from other flood 
control appropriations for immediate works until appropriations are 
made.[Footnote 43] 

Sept. 30, 1950, Disaster Relief Act of 1950: The act authorizes the 
President to direct any federal agency to assist states and local 
governments to alleviate suffering and damage caused by major 
disasters.[Footnote 44] 

June 28, 1955, Flood Control and Coastal Emergencies Act of 1955: This 
act amended section 5 of the 1941 Flood Control Act giving the Corps 
its emergency management mission. The act directed the Corps to spend 
funds in emergency preparation and in rescue operations. This led to 
the establishment of the Corps' Flood Control and Coastal Emergencies 
Program.[Footnote 45] 

May 22, 1974, Disaster Relief Act of 1974: This act authorizes the 
President to establish a program of disaster preparedness that 
utilizes services of all appropriate agencies.[Footnote 46] 

November 23, 1988, Robert T. Stafford Disaster Relief and Emergency 
Assistance Act: The Stafford Act authorizes federal agencies to 
provide assistance during certain emergencies, expanding the Corps' 
disaster preparedness role. The act, as subsequently amended, 
authorizes agencies, including the Corps, to support the Federal 
Emergency Management Agency in carrying out the Federal Response Plan 
(now the National Response Plan) to provide coordinated disaster 
relief and recovery operations.[Footnote 47] 

Water Supply and Storage: 

1850s to 1860s: The Corps developed and continues to maintain 
permanent water supply systems to the District of Columbia and 
Georgetown (today known as the Washington Aqueduct division of the 
Corps' Baltimore District). 

July 3, 1958, Water Supply Act of 1958: This act gave the Corps the 
authority to include water storage in new and existing reservoir 
projects for municipal and industrial uses.[Footnote 48] 

Environmental Restoration and Protection: 

September 19, 1890 and March 3, 1899, Rivers and Harbors Act of 1890 
and 1899: The 1890 act, later superseded by provisions of the 1899 
act, prohibits unauthorized obstructions in navigable waterways and 
authorizes the Corps to permit certain activities. It lays the 
foundation of the Corps' environmental mission to protect, restore, 
and manage the environment through the regulation of dredging and the 
dumping of dredged materials given in the 1972 Clean Water Act. 
[Footnote 49] 

August 12, 1958, Fish and Wildlife Coordination Act: This act 
authorized the Secretary of the Interior to coordinate with federal 
agencies concerning wildlife, stating that "wildlife conservation 
shall receive equal consideration and be coordinated with other 
features of water-resource development programs through the effectual 
and harmonious planning, development, maintenance, and coordination of 
wildlife conservation and rehabilitation."[Footnote 50] 

1966: U.S. Army Chief of Staff assigns the Corps supervision over all 
engineering responsibilities related to the Army's growing 
environmental protection and pollution reduction in the construction 
and operation of the Army's military activities. 

January 1, 1970, National Environmental Policy Act of 1969 (NEPA): 
This act requires federal agencies to include in every recommendation 
or report on a major federal action that significantly affects the 
quality of the human environment, a detailed statement on the 
environmental impact on, any unavoidable adverse environmental effects 
of, and alternatives to the proposed action, among other things. 
[Footnote 51] 

October 18, 1972, Federal Water Pollution Control Act Amendments of 
1972: This act amended the Federal Water Pollution Control Act 
(commonly referred to as the Clean Water Act), adding section 404. 
Section 404 authorizes the Corps to issue permits for discharging of 
dredged or fill materials into "the waters of the U.S."[Footnote 52] 

November 17, 1986, Water Resources Development Act of 1986: This act 
further expanded the Corps' environmental role to include enhancing 
and restoring natural resources at certain new and existing projects. 
[Footnote 53] 

November 28, 1990, Water Resources Development Act of 1990: This act 
mandates that environmental protection be included as one of the 
Corps' primary missions.[Footnote 54] 

October 13, 1997, Energy and Water Resources Appropriations Act of 
1998: Congress for the first time directs funding for the Formerly 
Utilized Sites Remedial Action Program (FUSRAP) to the Corps. The 
Corps is to conduct cleanup activities of early atomic energy program 
sites under the Comprehensive Environmental Response, Compensation and 
Liability Act and National Oil and Hazardous Substances Pollution 
Contingency Plan. The FUSRAP Program was started in the 1970s under 
the predecessor to the Department of Energy.[Footnote 55] 

Support for Others: 

March 4, 1915, Rivers and Harbors Act of 1915: Section 4 of this act 
authorizes the Secretary of the Army to receive contributions from 
private parties on expenditures of public funds in connection with 
authorized river and harbor improvements.[Footnote 56] 

September 4, 1961, Foreign Assistance Act of 1961: This act 
established the United States Agency for International Development 
(USAID). Also, Section 607 provided for the furnishing of services and 
commodities to foreign countries on a reimbursable basis.[Footnote 57] 

October 27, 1965, River and Harbor Act of 1965: This act authorized 
the Chief of Engineers, under supervision of the Secretary of the 
Army, to accept orders from federal departments and agencies for work 
or services and to perform all or any part of such work by contract. 
This provision was later repealed and re-enacted as an amendment to 
the codification of Title 10 of the United States Code at 10 U.S.C. § 
3036(d).[Footnote 58] This work includes flood control, the 
improvement of rivers and harbors, research, and support to private 
engineering and construction firms competing for, or performing, work 
outside the United States. The Support for Others program (now named 
the Interagency and International Services program) engages the Corps 
in reimbursable work that is determined to be in America's best 
interests. 

October 16, 1968, Intergovernmental Cooperation Act of 1968: Provides 
authority for federal agencies to provide specialized or technical 
services to state and local governments. This section was later 
repealed and re-enacted as an amendment to the codification of Title 
31 of the United States Code at 31 U.S.C. 6506.[Footnote 59] 

[End of section] 

Appendix IV: Army Corps of Engineers' Budget, Staffing, and Workload: 

Table 3: Army Corps of Engineers' Civil Works Total Appropriations 
(Annual and Supplemental), by Appropriations Funding Account and by 
Fiscal Year: Dollars in millions: 

Investigations: 
FY1980: $142; 
FY1990: $129; 
FY2000: $165; 
FY2001: $166; 
FY2002: $154; 
FY2003: $134; 
FY2004: $116; 
FY2005: $144; 
FY2006: $204; 
FY2007: $171; 
FY2008: $167; 
FY2009: $193. 

Construction: 
FY1980: $1,660; 
FY1990: $960; 
FY2000: $1,272; 
FY2001: $1,617; 
FY2002: $1,591; 
FY2003: $1,608; 
FY2004: $1,610; 
FY2005: $1,671; 
FY2006: $2,859; 
FY2007: $2,214; 
FY2008: $3,675; 
FY2009: $6,791. 

Flood Control, Mississippi River and Tributaries: 
FY1980: $211; 
FY1990: $330; 
FY2000: $309; 
FY2001: $366; 
FY2002: $346; 
FY2003: $342; 
FY2004: $322; 
FY2005: $328; 
FY2006: $574; 
FY2007: $397; 
FY2008: $487; 
FY2009: $759. 

Flood Control and Coastal Emergencies; 
FY1980: $170; 
FY1990: $20; 
FY2000: [Empty]; 
FY2001: $52; 
FY2002: -$25; 
FY2003: $77; 
FY2004: $3; 
FY2005: $383; 
FY2006: $5,344; 
FY2007: $1,561; 
FY2008: $642; 
FY2009: $3,680. 

Operations & Maintenance: 
FY1980: $941; 
FY1990: $1,239; 
FY2000: $1,167; 
FY2001: $1,401; 
FY2002: $1,419; 
FY2003: $1,431; 
FY2004: $1,327; 
FY2005: $1,621; 
FY2006: $1,527; 
FY2007: $1,087; 
FY2008: $2,572; 
FY2009: $3,583. 

Regulatory Program; 
FY1980: [Empty]: 
FY1990: $68; 
FY2000: $117; 
FY2001: $131; 
FY2002: $127; 
FY2003: $138; 
FY2004: $139; 
FY2005: $144; 
FY2006: $158; 
FY2007: $159; 
FY2008: $180; 
FY2009: $208. 

Formerly Utilized Sites Remedial Action Program: 
FY1980: [Empty]; 
FY1990: [Empty]; 
FY2000: $150; 
FY2001: $141; 
FY2002: $140; 
FY2003: $144; 
FY2004: $139; 
FY2005: $164; 
FY2006: $139; 
FY2007: $140; 
FY2008: $140; 
FY2009: $240. 

Expenses: 
FY1980: $77; 
FY1990: $142; 
FY2000: $150; 
FY2001: $157; 
FY2002: $153; 
FY2003: $154; 
FY2004: $159; 
FY2005: $166; 
FY2006: $154; 
FY2007: $167; 
FY2008: $177; 
FY2009: $179. 

Secretary of the Army (Civil Works): 
FY1980: [Empty]; 
FY1990: [Empty]; 
FY2000: [Empty]; 
FY2001: [Empty]; 
FY2002: [Empty]; 
FY2003: [Empty]; 
FY2004: 0; 
FY2005: $4; 
FY2006: $4; 
FY2007: $4; 
FY2008: $5; 
FY2009: $5. 

Total appropriations: 
FY1980: $3,201; 
FY1990: $2,888; 
FY2000: $3,330; 
FY2001: $4,031; 
FY2002: $3,905; 
FY2003: $4,028; 
FY2004: $3,815; 
FY2005: $4,625; 
FY2006: $10,963; 
FY2007: $5,900; 
FY2008: $8,045; 
FY2009: $15,638. 

Total appropriations (FY2009 dollars): 
FY1980: $7,516; 
FY1990: $4,427; 
FY2000: $4,140; 
FY2001: $4,896; 
FY2002: $4,666; 
FY2003: $4,715; 
FY2004: $4,354; 
FY2005: $5,111; 
FY2006: $11,714; 
FY2007: $6,126; 
FY2008: $8,164; 
FY2009: $15,638. 

Source: GAO analysis of the Budget of the United States Government for 
fiscal years 1980, 1990, and 2000 to 2009. 

Note: This figure only includes the Corps' nine appropriations funding 
accounts. Other accounts may have been included in the Budget of the 
United States Government. 

[End of table] 

Table 4: Army Corps of Engineers' Civil Works Annual Obligations, by 
Appropriations Funding Account and by Fiscal Year: Dollars in millions: 

Investigations: 
FY1980: $140; 
FY1990: $132; 
FY2000: $190; 
FY2001: $192; 
FY2002: $203; 
FY2003: $176; 
FY2004: $160; 
FY2005: $173; 
FY2006: $183; 
FY2007: $219; 
FY2008: $209; 
FY2009: $214. 

Construction: 
FY1980: $1,684; 
FY1990: $1,521; 
FY2000: $2,021; 
FY2001: $2,288; 
FY2002: $2,426; 
FY2003: $2,578; 
FY2004: $2,376; 
FY2005: $2,391; 
FY2006: $2,803; 
FY2007: $3,413; 
FY2008: $5,161; 
FY2009: $5,404. 

Flood Control, Mississippi River and Tributaries: 
FY1980: $219; 
FY1990: $322; 
FY2000: $334; 
FY2001: $405; 
FY2002: $377; 
FY2003: $365; 
FY2004: $350; 
FY2005: $348; 
FY2006: $493; 
FY2007: $460; 
FY2008: $439; 
FY2009: $634. 

Flood Control and Coastal Emergencies (FCCE): 
FY1980: $240; 
FY1990: $105; 
FY2000: $35; 
FY2001: $82; 
FY2002: $76; 
FY2003: $86; 
FY2004: $459; 
FY2005: $1,705; 
FY2006: $4,884; 
FY2007: $1,378; 
FY2008: $2,314; 
FY2009: $1,754. 

Operations & Maintenance: 
FY1980: $931; 
FY1990: $1,381; 
FY2000: $1,963; 
FY2001: $1,583; 
FY2002: $1,721; 
FY2003: $1,757; 
FY2004: $1,562; 
FY2005: $1,617; 
FY2006: $1,723; 
FY2007: $1,357; 
FY2008: $2,663; 
FY2009: $4,453. 

Regulatory Program: 
FY1980: [Empty]; 
FY1990: $64; 
FY2000: $112; 
FY2001: $129; 
FY2002: $134; 
FY2003: $143; 
FY2004: $142; 
FY2005: $144; 
FY2006: $157; 
FY2007: $163; 
FY2008: $186; 
FY2009: $202. 

Formerly Utilized Sites Remedial Action Program: 
FY1980: [Empty]; 
FY1990: [Empty]; 
FY2000: $181; 
FY2001: $170; 
FY2002: $151; 
FY2003: $151; 
FY2004: $143; 
FY2005: $161; 
FY2006: $141; 
FY2007: $141; 
FY2008: $151; 
FY2009: $203. 

Expenses: 
FY1980: $76; 
FY1990: $128; 
FY2000: $150; 
FY2001: $171; 
FY2002: $162; 
FY2003: $154; 
FY2004: $181; 
FY2005: $174; 
FY2006: $179; 
FY2007: $184; 
FY2008: $202; 
FY2009: $227. 

Office of Assistant Secretary of the Army (Civil Works); 
FY1980: [Empty]; 
FY1990: [Empty]; 
FY2000: [Empty]; 
FY2001: [Empty]; 
FY2002: [Empty]; 
FY2003: [Empty]; 
FY2004: 0; 
FY2005: $4; 
FY2006: $4; 
FY2007: $4; 
FY2008: $5; 
FY2009: $5. 

Total obligations; 
FY1980: $3,290; 
FY1990: $3,653; 
FY2000: $4,986; 
FY2001: $5,020; 
FY2002: $5,250; 
FY2003: $5,410; 
FY2004: $5,373; 
FY2005: $6,717; 
FY2006: $10,567; 
FY2007: $7,319; 
FY2008: $11,330; 
FY2009: $13,096. 

Total obligations (FY2009 dollars); 
FY1980: $7,725; 
FY1990: $5,599; 
FY2000: $6,199; 
FY2001: $6,097; 
FY2002: $6,273; 
FY2003: $6,332; 
FY2004: $6,131; 
FY2005: $7,423; 
FY2006: $11,291; 
FY2007: $7,600; 
FY2008: $11,498; 
FY2009: $13,096. 

Source: GAO analysis of the Budget of the United States Government for 
fiscal years 1980, 1990, and 2000 to 2009. 

Note: This figure only includes the Corps' nine appropriations funding 
accounts. Other accounts may have been included in the Budget of the 
United States. 

[End of table] 

Table 5: Army Corps of Engineers' District-and Division-Level Civil 
Works Full-Time Equivalent Data, by Fiscal Year: 

Great Lakes & Ohio River Division; 
FY 2000: 4,348; 
FY 2001: 4,321; 
FY 2002: 4,274; 
FY 2003: 4,222; 
FY 2004: 4,014; 
FY 2005: 3,672; 
FY 2006: 3,490; 
FY 2007: 3,363; 
FY 2008: 3,347; 
FY 2009: 3,605. 

Division Office; 
FY 2000: 97; 
FY 2001: 86; 
FY 2002: 88; 
FY 2003: 83; 
FY 2004: 79; 
FY 2005: 73; 
FY 2006: 68; 
FY 2007: 64; 
FY 2008: 68; 
FY 2009: 70. 

Huntington; 
FY 2000: 916; 
FY 2001: 909; 
FY 2002: 900; 
FY 2003: 896; 
FY 2004: 862; 
FY 2005: 821; 
FY 2006: 792; 
FY 2007: 759; 
FY 2008: 730; 
FY 2009: 802. 

Louisville; 
FY 2000: 760; 
FY 2001: 770; 
FY 2002: 763; 
FY 2003: 768; 
FY 2004: 744; 
FY 2005: 703; 
FY 2006: 673; 
FY 2007: 620; 
FY 2008: 619; 
FY 2009: 667. 

Nashville; 
FY 2000: 761; 
FY 2001: 760; 
FY 2002: 764; 
FY 2003: 755; 
FY 2004: 733; 
FY 2005: 697; 
FY 2006: 669; 
FY 2007: 659; 
FY 2008: 653; 
FY 2009: 686. 

Pittsburgh; 
FY 2000: 882; 
FY 2001: 863; 
FY 2002: 824; 
FY 2003: 789; 
FY 2004: 692; 
FY 2005: 534; 
FY 2006: 547; 
FY 2007: 544; 
FY 2008: 573; 
FY 2009: 629. 

Buffalo; 
FY 2000: 264; 
FY 2001: 278; 
FY 2002: 278; 
FY 2003: 278; 
FY 2004: 279; 
FY 2005: 260; 
FY 2006: 249; 
FY 2007: 229; 
FY 2008: 225; 
FY 2009: 233. 

Chicago; 
FY 2000: 196; 
FY 2001: 203; 
FY 2002: 207; 
FY 2003: 204; 
FY 2004: 198; 
FY 2005: 178; 
FY 2006: 149; 
FY 2007: 153; 
FY 2008: 154; 
FY 2009: 167. 

Detroit; 
FY 2000: 474; 
FY 2001: 452; 
FY 2002: 450; 
FY 2003: 449; 
FY 2004: 427; 
FY 2005: 406; 
FY 2006: 343; 
FY 2007: 335; 
FY 2008: 325; 
FY 2009: 351. 

Mississippi Valley Division; 
FY 2000: 5,419; 
FY 2001: 5,357; 
FY 2002: 5,345; 
FY 2003: 5,335; 
FY 2004: 5,052; 
FY 2005: 4,920; 
FY 2006: 4,845; 
FY 2007: 4,622; 
FY 2008: 4,502; 
FY 2009: 4,805. 

Division Office; 
FY 2000: 142; 
FY 2001: 140; 
FY 2002: 134; 
FY 2003: 132; 
FY 2004: 105; 
FY 2005: 94; 
FY 2006: 90; 
FY 2007: 89; 
FY 2008: 86; 
FY 2009: 86. 

Memphis; 
FY 2000: 560; 
FY 2001: 560; 
FY 2002: 542; 
FY 2003: 520; 
FY 2004: 493; 
FY 2005: 488; 
FY 2006: 490; 
FY 2007: 455; 
FY 2008: 438; 
FY 2009: 449. 

New Orleans; 
FY 2000: 1,276; 
FY 2001: 1,284; 
FY 2002: 1,293; 
FY 2003: 1,310; 
FY 2004: 1,283; 
FY 2005: 1,235; 
FY 2006: 1,140; 
FY 2007: 1,140; 
FY 2008: 1,179; 
FY 2009: 1,311. 

St Louis; 
FY 2000: 715; 
FY 2001: 678; 
FY 2002: 682; 
FY 2003: 670; 
FY 2004: 612; 
FY 2005: 601; 
FY 2006: 609; 
FY 2007: 587; 
FY 2008: 575; 
FY 2009: 638. 

Vicksburg; 
FY 2000: 1,187; 
FY 2001: 1,172; 
FY 2002: 1,168; 
FY 2003: 1,169; 
FY 2004: 1,117; 
FY 2005: 1,083; 
FY 2006: 1,107; 
FY 2007: 981; 
FY 2008: 901; 
FY 2009: 941. 

Rock Island; 
FY 2000: 867; 
FY 2001: 855; 
FY 2002: 858; 
FY 2003: 850; 
FY 2004: 814; 
FY 2005: 809; 
FY 2006: 816; 
FY 2007: 805; 
FY 2008: 779; 
FY 2009: 828. 

St. Paul; 
FY 2000: 674; 
FY 2001: 668; 
FY 2002: 668; 
FY 2003: 684; 
FY 2004: 628; 
FY 2005: 610; 
FY 2006: 593; 
FY 2007: 565; 
FY 2008: 544; 
FY 2009: 552. 

North Atlantic Division; 
FY 2000: 2,417; 
FY 2001: 2,352; 
FY 2002: 2,334; 
FY 2003: 2,284; 
FY 2004: 2,186; 
FY 2005: 2,075; 
FY 2006: 2,009; 
FY 2007: 1,809; 
FY 2008: 1,889; 
FY 2009: 1,822. 

Division Office; 
FY 2000: 75; 
FY 2001: 79; 
FY 2002: 76; 
FY 2003: 74; 
FY 2004: 72; 
FY 2005: 51; 
FY 2006: 60; 
FY 2007: 57; 
FY 2008: 79; 
FY 2009: 52. 

Baltimore; 
FY 2000: 655; 
FY 2001: 634; 
FY 2002: 633; 
FY 2003: 610; 
FY 2004: 545; 
FY 2005: 493; 
FY 2006: 465; 
FY 2007: 387; 
FY 2008: 361; 
FY 2009: 354. 

New York; 
FY 2000: 471; 
FY 2001: 456; 
FY 2002: 459; 
FY 2003: 475; 
FY 2004: 458; 
FY 2005: 443; 
FY 2006: 424; 
FY 2007: 405; 
FY 2008: 377; 
FY 2009: 361. 

Norfolk; 
FY 2000: 230; 
FY 2001: 224; 
FY 2002: 242; 
FY 2003: 243; 
FY 2004: 233; 
FY 2005: 216; 
FY 2006: 221; 
FY 2007: 184; 
FY 2008: 166; 
FY 2009: 170. 

Philadelphia; 
FY 2000: 523; 
FY 2001: 509; 
FY 2002: 481; 
FY 2003: 442; 
FY 2004: 446; 
FY 2005: 451; 
FY 2006: 422; 
FY 2007: 388; 
FY 2008: 380; 
FY 2009: 360. 

New England; 
FY 2000: 463; 
FY 2001: 447; 
FY 2002: 438; 
FY 2003: 434; 
FY 2004: 425; 
FY 2005: 413; 
FY 2006: 392; 
FY 2007: 383; 
FY 2008: 376; 
FY 2009: 376. 

Europe; 
FY 2000: 0; 
FY 2001: 3; 
FY 2002: 5; 
FY 2003: 6; 
FY 2004: 7; 
FY 2005: 8; 
FY 2006: 25; 
FY 2007: 5; 
FY 2008: 2; 
FY 2009: 5. 

Washington Aquaduct; 
FY 2000: [Empty]; 
FY 2001: [Empty]; 
FY 2002: [Empty]; 
FY 2003: [Empty]; 
FY 2004: [Empty]; 
FY 2005: [Empty]; 
FY 2006: [Empty]; 
FY 2007: [Empty]; 
FY 2008: 148; 
FY 2009: 144. 

Northwestern Division; 
FY 2000: 3,840; 
FY 2001: 3,830; 
FY 2002: 3,908; 
FY 2003: 3,920; 
FY 2004: 3,771; 
FY 2005: 3,695; 
FY 2006: 3,685; 
FY 2007: 3,541; 
FY 2008: 3,453; 
FY 2009: 3,557. 

Division Office; 
FY 2000: 156; 
FY 2001: 147; 
FY 2002: 144; 
FY 2003: 156; 
FY 2004: 149; 
FY 2005: 147; 
FY 2006: 137; 
FY 2007: 130; 
FY 2008: 107; 
FY 2009: 106. 

Portland; 
FY 2000: 1,163; 
FY 2001: 1,162; 
FY 2002: 1,181; 
FY 2003: 1,195; 
FY 2004: 1,128; 
FY 2005: 1,108; 
FY 2006: 1,088; 
FY 2007: 1,059; 
FY 2008: 1,051; 
FY 2009: 1,075. 

Seattle; 
FY 2000: 539; 
FY 2001: 557; 
FY 2002: 588; 
FY 2003: 591; 
FY 2004: 564; 
FY 2005: 552; 
FY 2006: 584; 
FY 2007: 548; 
FY 2008: 545; 
FY 2009: 567. 

Walla Walla; 
FY 2000: 618; 
FY 2001: 642; 
FY 2002: 654; 
FY 2003: 672; 
FY 2004: 682; 
FY 2005: 682; 
FY 2006: 683; 
FY 2007: 650; 
FY 2008: 625; 
FY 2009: 671. 

Kansas City; 
FY 2000: 578; 
FY 2001: 579; 
FY 2002: 589; 
FY 2003: 594; 
FY 2004: 569; 
FY 2005: 553; 
FY 2006: 528; 
FY 2007: 509; 
FY 2008: 508; 
FY 2009: 512. 

Omaha; 
FY 2000: 787; 
FY 2001: 743; 
FY 2002: 752; 
FY 2003: 712; 
FY 2004: 679; 
FY 2005: 653; 
FY 2006: 665; 
FY 2007: 645; 
FY 2008: 617; 
FY 2009: 626. 

Pacific Ocean Division; 
FY 2000: 312; 
FY 2001: 288; 
FY 2002: 279; 
FY 2003: 270; 
FY 2004: 283; 
FY 2005: 299; 
FY 2006: 294; 
FY 2007: 266; 
FY 2008: 253; 
FY 2009: 244. 

Division Office; 
FY 2000: 15; 
FY 2001: 17; 
FY 2002: 19; 
FY 2003: 19; 
FY 2004: 20; 
FY 2005: 19; 
FY 2006: 17; 
FY 2007: 16; 
FY 2008: 18; 
FY 2009: 19. 

Honolulu; 
FY 2000: 130; 
FY 2001: 97; 
FY 2002: 82; 
FY 2003: 82; 
FY 2004: 83; 
FY 2005: 91; 
FY 2006: 85; 
FY 2007: 70; 
FY 2008: 59; 
FY 2009: 56. 

Alaska; 
FY 2000: 167; 
FY 2001: 174; 
FY 2002: 178; 
FY 2003: 169; 
FY 2004: 180; 
FY 2005: 186; 
FY 2006: 179; 
FY 2007: 178; 
FY 2008: 172; 
FY 2009: 167. 

Japan; 
FY 2000: 0; 
FY 2001: 0; 
FY 2002: 0; 
FY 2003: 0; 
FY 2004: 0; 
FY 2005: 3; 
FY 2006: 3; 
FY 2007: 0; 
FY 2008: 1; 
FY 2009: 1. 

Korea; 
FY 2000: 0; 
FY 2001: 0; 
FY 2002: 0; 
FY 2003: 0; 
FY 2004: 0; 
FY 2005: 0; 
FY 2006: 10; 
FY 2007: 2; 
FY 2008: 3; 
FY 2009: 1. 

South Atlantic Division; 
FY 2000: 2,715; 
FY 2001: 2,807; 
FY 2002: 2,860; 
FY 2003: 2,903; 
FY 2004: 2,798; 
FY 2005: 2,681; 
FY 2006: 2,538; 
FY 2007: 2,398; 
FY 2008: 2,327; 
FY 2009: 2,397. 

Division Office; 
FY 2000: 72; 
FY 2001: 73; 
FY 2002: 76; 
FY 2003: 76; 
FY 2004: 65; 
FY 2005: 66; 
FY 2006: 60; 
FY 2007: 57; 
FY 2008: 54; 
FY 2009: 54. 

Charleston; 
FY 2000: 132; 
FY 2001: 134; 
FY 2002: 139; 
FY 2003: 139; 
FY 2004: 134; 
FY 2005: 122; 
FY 2006: 100; 
FY 2007: 99; 
FY 2008: 105; 
FY 2009: 119. 

Jacksonville; 
FY 2000: 745; 
FY 2001: 823; 
FY 2002: 851; 
FY 2003: 890; 
FY 2004: 884; 
FY 2005: 845; 
FY 2006: 793; 
FY 2007: 735; 
FY 2008: 725; 
FY 2009: 765. 

Mobile; 
FY 2000: 971; 
FY 2001: 983; 
FY 2002: 973; 
FY 2003: 989; 
FY 2004: 930; 
FY 2005: 899; 
FY 2006: 861; 
FY 2007: 808; 
FY 2008: 771; 
FY 2009: 775. 

Savannah; 
FY 2000: 420; 
FY 2001: 419; 
FY 2002: 418; 
FY 2003: 405; 
FY 2004: 402; 
FY 2005: 385; 
FY 2006: 350; 
FY 2007: 326; 
FY 2008: 302; 
FY 2009: 295. 

Wilmington; 
FY 2000: 375; 
FY 2001: 375; 
FY 2002: 403; 
FY 2003: 404; 
FY 2004: 383; 
FY 2005: 364; 
FY 2006: 374; 
FY 2007: 373; 
FY 2008: 370; 
FY 2009: 389. 

South Pacific Division; 
FY 2000: 1,818; 
FY 2001: 1,782; 
FY 2002: 1,763; 
FY 2003: 1,750; 
FY 2004: 1,683; 
FY 2005: 1,597; 
FY 2006: 1,623; 
FY 2007: 1,579; 
FY 2008: 1,522; 
FY 2009: 1,559. 

Division Office; 
FY 2000: 94; 
FY 2001: 99; 
FY 2002: 95; 
FY 2003: 90; 
FY 2004: 67; 
FY 2005: 56; 
FY 2006: 52; 
FY 2007: 55; 
FY 2008: 53; 
FY 2009: 57. 

Los Angeles; 
FY 2000: 553; 
FY 2001: 540; 
FY 2002: 527; 
FY 2003: 523; 
FY 2004: 504; 
FY 2005: 471; 
FY 2006: 471; 
FY 2007: 437; 
FY 2008: 407; 
FY 2009: 423. 

Sacramento; 
FY 2000: 663; 
FY 2001: 640; 
FY 2002: 619; 
FY 2003: 600; 
FY 2004: 581; 
FY 2005: 545; 
FY 2006: 541; 
FY 2007: 545; 
FY 2008: 540; 
FY 2009: 572. 

San Francisco; 
FY 2000: 273; 
FY 2001: 265; 
FY 2002: 279; 
FY 2003: 295; 
FY 2004: 297; 
FY 2005: 283; 
FY 2006: 289; 
FY 2007: 286; 
FY 2008: 276; 
FY 2009: 275. 

Albuquerque; 
FY 2000: 235; 
FY 2001: 238; 
FY 2002: 243; 
FY 2003: 242; 
FY 2004: 234; 
FY 2005: 242; 
FY 2006: 270; 
FY 2007: 256; 
FY 2008: 246; 
FY 2009: 232. 

Southwestern Division; 
FY 2000: 2,375; 
FY 2001: 2,369; 
FY 2002: 2,388; 
FY 2003: 2,285; 
FY 2004: 2,203; 
FY 2005: 2,099; 
FY 2006: 2,065; 
FY 2007: 1,985; 
FY 2008: 1,915; 
FY 2009: 1,973. 

Division Office; 
FY 2000: 93; 
FY 2001: 88; 
FY 2002: 85; 
FY 2003: 75; 
FY 2004: 61; 
FY 2005: 59; 
FY 2006: 59; 
FY 2007: 71; 
FY 2008: 60; 
FY 2009: 59. 

Fort Worth; 
FY 2000: 499; 
FY 2001: 498; 
FY 2002: 516; 
FY 2003: 498; 
FY 2004: 507; 
FY 2005: 482; 
FY 2006: 504; 
FY 2007: 466; 
FY 2008: 455; 
FY 2009: 482. 

Galveston; 
FY 2000: 351; 
FY 2001: 364; 
FY 2002: 376; 
FY 2003: 394; 
FY 2004: 399; 
FY 2005: 381; 
FY 2006: 364; 
FY 2007: 337; 
FY 2008: 310; 
FY 2009: 309. 

Little Rock; 
FY 2000: 726; 
FY 2001: 717; 
FY 2002: 721; 
FY 2003: 705; 
FY 2004: 668; 
FY 2005: 627; 
FY 2006: 620; 
FY 2007: 598; 
FY 2008: 581; 
FY 2009: 599. 

Tulsa; 
FY 2000: 705; 
FY 2001: 702; 
FY 2002: 690; 
FY 2003: 613; 
FY 2004: 568; 
FY 2005: 550; 
FY 2006: 518; 
FY 2007: 513; 
FY 2008: 509; 
FY 2009: 524. 

Total; 
FY 2000: 23,244; 
FY 2001: 23,106; 
FY 2002: 23,151; 
FY 2003: 22,969; 
FY 2004: 21,990; 
FY 2005: 21,038; 
FY 2006: 20,549; 
FY 2007: 19,563; 
FY 2008: 19,208; 
FY 2009: 19,962. 

Source: GAO analysis of Army Corps of Engineers data. 

[End of table] 

Table 6: Army Corps of Engineers' Civil Works Construction and 
Operations and Maintenance Project Expenditures, by Fiscal Year: 

Buffalo; 
FY 1980: $30,119,162; 
FY 1990: $23,491,777; 
FY 2000: $29,610,750; 
FY 2001: $28,445,897; 
FY 2002: $26,090,611; 
FY 2003: $31,206,326; 
FY 2004: $31,313,091; 
FY 2005: $29,586,616; 
FY 2006: $22,517,145; 
FY 2007: $26,122,187; 
FY 2008: $47,965,385. 

Chicago; 
FY 1980: $5,380,002; 
FY 1990: $16,409,894; 
FY 2000: $55,506,110; 
FY 2001: $59,523,236; 
FY 2002: $69,007,887; 
FY 2003: $65,263,134; 
FY 2004: $71,575,810; 
FY 2005: $75,448,517; 
FY 2006: $66,454,906; 
FY 2007: $73,396,504; 
FY 2008: $99,034,025. 

Detroit; 
FY 1980: $59,935,163; 
FY 1990: $45,563,197; 
FY 2000: $63,828,966; 
FY 2001: $63,796,725; 
FY 2002: $65,188,019; 
FY 2003: $65,225,033; 
FY 2004: $85,737,038; 
FY 2005: $61,052,458; 
FY 2006: $57,605,707; 
FY 2007: $48,998,013; 
FY 2008: $66,692,204. 

Huntington; 
FY 1980: $67,713,272; 
FY 1990: $118,127,437; 
FY 2000: $110,425,806; 
FY 2001: $121,019,663; 
FY 2002: $160,023,847; 
FY 2003: $151,929,600; 
FY 2004: $153,075,157; 
FY 2005: $150,169,902; 
FY 2006: $141,748,531; 
FY 2007: $134,497,083; 
FY 2008: $132,654,183. 

Louisville; 
FY 1980: $71,860,847; 
FY 1990: $48,885,472; 
FY 2000: $137,719,071; 
FY 2001: $128,921,158; 
FY 2002: $127,250,996; 
FY 2003: $130,732,992; 
FY 2004: $145,633,118; 
FY 2005: $153,734,511; 
FY 2006: $150,181,718; 
FY 2007: $154,301,619; 
FY 2008: $161,812,655. 

Nashville; 
FY 1980: $169,773,087; 
FY 1990: $76,981,417; 
FY 2000: $99,120,962; 
FY 2001: $98,015,669; 
FY 2002: $91,267,655; 
FY 2003: $90,727,823; 
FY 2004: $96,119,494; 
FY 2005: $94,766,978; 
FY 2006: $107,014,234; 
FY 2007: $144,072,427; 
FY 2008: $185,079,205. 

Pittsburgh; 
FY 1980: $29,236,084; 
FY 1990: $70,738,446; 
FY 2000: $118,185,833; 
FY 2001: $114,929,020; 
FY 2002: $104,969,372; 
FY 2003: $100,533,727; 
FY 2004: $87,863,628; 
FY 2005: $78,522,213; 
FY 2006: $101,003,983; 
FY 2007: $94,314,575; 
FY 2008: $103,934,645. 

Vicksburg; 
FY 1980: $113,641,299; 
FY 1990: $238,259,444; 
FY 2000: $209,944,628; 
FY 2001: $208,588,663; 
FY 2002: $216,385,818; 
FY 2003: $216,274,751; 
FY 2004: $190,829,599; 
FY 2005: $169,795,538; 
FY 2006: $223,811,701; 
FY 2007: $226,523,834; 
FY 2008: $201,179,066. 

Memphis; 
FY 1980: $54,052,765; 
FY 1990: $73,677,869; 
FY 2000: $85,166,014; 
FY 2001: $107,963,019; 
FY 2002: $101,517,424; 
FY 2003: $101,226,480; 
FY 2004: $102,663,151; 
FY 2005: $115,874,369; 
FY 2006: $99,068,886; 
FY 2007: $93,454,204; 
FY 2008: $86,779,761. 

New Orleans; 
FY 1980: $261,054,252; 
FY 1990: $251,160,643; 
FY 2000: $321,246,652; 
FY 2001: $362,044,102; 
FY 2002: $324,748,999; 
FY 2003: $313,673,609; 
FY 2004: $300,063,935; 
FY 2005: $332,470,235; 
FY 2006: $301,802,256; 
FY 2007: $351,163,252; 
FY 2008: $363,852,408. 

St. Paul; 
FY 1980: $44,225,287; 
FY 1990: $89,185,686; 
FY 2000: $83,590,898; 
FY 2001: $88,133,113; 
FY 2002: $112,323,530; 
FY 2003: $124,267,767; 
FY 2004: $102,673,848; 
FY 2005: $91,172,340; 
FY 2006: $94,567,960; 
FY 2007: $81,963,584; 
FY 2008: $75,117,898. 

Rock Island; 
FY 1980: $54,396,137; 
FY 1990: $86,031,082; 
FY 2000: $98,172,275; 
FY 2001: $99,500,398; 
FY 2002: $91,152,965; 
FY 2003: $96,677,425; 
FY 2004: $93,133,614; 
FY 2005: $100,656,214; 
FY 2006: $95,065,204; 
FY 2007: $100,602,285; 
FY 2008: $122,283,314. 

St. Louis; 
FY 1980: $102,397,996; 
FY 1990: $128,190,783; 
FY 2000: $104,460,231; 
FY 2001: $90,603,859; 
FY 2002: $95,260,406; 
FY 2003: $36,109,543; 
FY 2004: $93,458,074; 
FY 2005: $97,100,068; 
FY 2006: $98,126,158; 
FY 2007: $87,968,407; 
FY 2008: $108,779,068. 

Baltimore; 
FY 1980: $64,250,003; 
FY 1990: $48,179,105; 
FY 2000: $93,101,144; 
FY 2001: $119,023,754; 
FY 2002: $139,496,437; 
FY 2003: $103,255,652; 
FY 2004: $86,914,204; 
FY 2005: $72,007,335; 
FY 2006: $79,865,965; 
FY 2007: $75,553,184; 
FY 2008: $74,590,398. 

New England; 
FY 1980: $49,735,960; 
FY 1990: $34,130,446; 
FY 2000: $56,595,860; 
FY 2001: $60,109,302; 
FY 2002: $68,335,970; 
FY 2003: $87,175,589; 
FY 2004: $74,300,364; 
FY 2005: $61,775,887; 
FY 2006: $46,190,030; 
FY 2007: $51,215,542; 
FY 2008: $55,202,149. 

New York; 
FY 1980: $33,361,622; 
FY 1990: $57,152,971; 
FY 2000: $82,668,679; 
FY 2001: $100,288,175; 
FY 2002: $139,088,204; 
FY 2003: $156,204,724; 
FY 2004: $142,743,060; 
FY 2005: $150,641,890; 
FY 2006: $141,704,005; 
FY 2007: $104,189,407; 
FY 2008: $139,800,710. 

Norfolk; 
FY 1980: $22,116,484; 
FY 1990: $29,416,231; 
FY 2000: $48,368,228; 
FY 2001: $37,020,269; 
FY 2002: $49,268,518; 
FY 2003: $57,041,309; 
FY 2004: $45,309,875; 
FY 2005: $34,452,085; 
FY 2006: $30,815,862; 
FY 2007: $34,306,999; 
FY 2008: $36,740,425. 

Philadelphia; 
FY 1980: $34,100,311; 
FY 1990: $51,852,565; 
FY 2000: $65,193,601; 
FY 2001: $69,226,582; 
FY 2002: $70,905,348; 
FY 2003: $75,758,092; 
FY 2004: $89,099,427; 
FY 2005: $93,791,647; 
FY 2006: $62,674,604; 
FY 2007: $81,265,451; 
FY 2008: $78,870,974. 

Kansas City; 
FY 1980: $103,173,940; 
FY 1990: $46,936,286; 
FY 2000: $58,399,338; 
FY 2001: $63,599,219; 
FY 2002: $73,736,155; 
FY 2003: $75,253,641; 
FY 2004: $88,245,858; 
FY 2005: $74,758,152; 
FY 2006: $87,535,829; 
FY 2007: $95,527,116; 
FY 2008: $134,586,898. 

Omaha; 
FY 1980: $38,807,523; 
FY 1990: $48,886,322; 
FY 2000: $93,751,849; 
FY 2001: $98,667,944; 
FY 2002: $103,447,119; 
FY 2003: $109,221,981; 
FY 2004: $124,622,408; 
FY 2005: $116,786,855; 
FY 2006: $107,415,151; 
FY 2007: $112,653,840; 
FY 2008: $124,381,582. 

Portland; 
FY 1980: $260,324,886; 
FY 1990: $120,166,404; 
FY 2000: $176,311,113; 
FY 2001: $201,370,825; 
FY 2002: $198,862,373; 
FY 2003: $221,569,302; 
FY 2004: $169,398,548; 
FY 2005: $164,707,032; 
FY 2006: $160,988,583; 
FY 2007: $163,692,211; 
FY 2008: $211,491,523. 

Seattle; 
FY 1980: $54,917,572; 
FY 1990: $64,303,161; 
FY 2000: $78,650,927; 
FY 2001: $67,622,595; 
FY 2002: $72,221,821; 
FY 2003: $71,755,968; 
FY 2004: $66,348,297; 
FY 2005: $62,716,478; 
FY 2006: $64,738,096; 
FY 2007: $67,903,779; 
FY 2008: $68,252,184. 

Walla Walla; 
FY 1980: $56,806,828; 
FY 1990: $59,575,887; 
FY 2000: $95,854,854; 
FY 2001: $111,475,607; 
FY 2002: $112,566,312; 
FY 2003: $102,011,350; 
FY 2004: $89,892,803; 
FY 2005: $101,377,293; 
FY 2006: $100,976,231; 
FY 2007: $113,511,102; 
FY 2008: $108,858,749. 

Alaska; 
FY 1980: $22,711,643; 
FY 1990: $26,953,551; 
FY 2000: $27,787,414; 
FY 2001: $21,308,616; 
FY 2002: $24,776,699; 
FY 2003: $15,934,356; 
FY 2004: $70,316,248; 
FY 2005: $60,556,841; 
FY 2006: $41,316,532; 
FY 2007: $38,086,495; 
FY 2008: $36,167,629. 

Honolulu; 
FY 1980: $13,097,325; 
FY 1990: $7,547,184; 
FY 2000: $2,813,540; 
FY 2001: $2,583,263; 
FY 2002: $4,200,234; 
FY 2003: $2,822,489; 
FY 2004: $3,644,654; 
FY 2005: $9,243,291; 
FY 2006: $11,954,538; 
FY 2007: $11,862,286; 
FY 2008: $13,884,393. 

Charleston; 
FY 1980: $52,140,239; 
FY 1990: $38,288,906; 
FY 2000: $60,728,922; 
FY 2001: $48,954,517; 
FY 2002: $28,695,566; 
FY 2003: $35,400,034; 
FY 2004: $25,126,391; 
FY 2005: $33,419,246; 
FY 2006: $25,619,944; 
FY 2007: $26,648,938; 
FY 2008: $29,982,760. 

Jacksonville; 
FY 1980: $87,022,792; 
FY 1990: $104,229,340; 
FY 2000: $184,242,182; 
FY 2001: $236,143,015; 
FY 2002: $245,952,889; 
FY 2003: $222,718,597; 
FY 2004: $220,025,898; 
FY 2005: $278,334,003; 
FY 2006: $242,418,211; 
FY 2007: $245,626,072; 
FY 2008: $266,114,294. 

Mobile; 
FY 1980: $210,933,774; 
FY 1990: $156,460,421; 
FY 2000: $173,278,783; 
FY 2001: $185,648,219; 
FY 2002: $211,525,919; 
FY 2003: $219,040,858; 
FY 2004: $202,896,246; 
FY 2005: $199,944,011; 
FY 2006: $185,842,640; 
FY 2007: $170,173,386; 
FY 2008: $172,676,326. 

Savannah; 
FY 1980: $91,655,927; 
FY 1990: $53,275,409; 
FY 2000: $73,857,537; 
FY 2001: $60,623,356; 
FY 2002: $65,912,573; 
FY 2003: $69,812,080; 
FY 2004: $76,024,629; 
FY 2005: $70,014,767; 
FY 2006: $53,854,776; 
FY 2007: $86,135,108; 
FY 2008: $49,439,723. 

Wilmington; 
FY 1980: $47,361,709; 
FY 1990: $43,001,625; 
FY 2000: $63,344,825; 
FY 2001: $115,068,240; 
FY 2002: $126,623,865; 
FY 2003: $99,715,406; 
FY 2004: $76,393,503; 
FY 2005: $78,653,558; 
FY 2006: $84,989,673; 
FY 2007: $93,192,377; 
FY 2008: $78,447,465. 

Albuquerque; 
FY 1980: $20,850,249; 
FY 1990: $19,205,602; 
FY 2000: $21,166,755; 
FY 2001: $29,747,652; 
FY 2002: $29,253,968; 
FY 2003: $32,179,348; 
FY 2004: $42,783,139; 
FY 2005: $41,043,853; 
FY 2006: $33,258,347; 
FY 2007: $32,978,091; 
FY 2008: $48,665,128. 

Sacramento; 
FY 1980: $25,817,762; 
FY 1990: $69,324,692; 
FY 2000: $82,932,412; 
FY 2001: $93,237,168; 
FY 2002: $106,043,785; 
FY 2003: $122,071,489; 
FY 2004: $108,926,907; 
FY 2005: $100,990,521; 
FY 2006: $111,531,880; 
FY 2007: $157,121,874; 
FY 2008: $149,385,634. 

Los Angeles; 
FY 1980: $39,615,132; 
FY 1990: $64,047,455; 
FY 2000: $162,429,712; 
FY 2001: $104,572,636; 
FY 2002: $108,946,613; 
FY 2003: $136,149,383; 
FY 2004: $135,713,338; 
FY 2005: $107,628,117; 
FY 2006: $99,234,264; 
FY 2007: $122,745,776; 
FY 2008: $151,061,055. 

San Francisco; 
FY 1980: $57,420,841; 
FY 1990: $24,850,279; 
FY 2000: $43,090,864; 
FY 2001: $42,267,271; 
FY 2002: $51,433,915; 
FY 2003: $73,970,789; 
FY 2004: $65,532,610; 
FY 2005: $57,485,528; 
FY 2006: $86,237,573; 
FY 2007: $99,274,580; 
FY 2008: $103,328,297. 

Fort Worth; 
FY 1980: $70,703,795; 
FY 1990: $106,674,537; 
FY 2000: $56,074,798; 
FY 2001: $64,057,440; 
FY 2002: $61,361,586; 
FY 2003: $66,010,987; 
FY 2004: $80,068,679; 
FY 2005: $63,311,802; 
FY 2006: $86,481,595; 
FY 2007: $89,291,653; 
FY 2008: $90,300,325. 

Galveston; 
FY 1980: $52,800,941; 
FY 1990: $61,505,956; 
FY 2000: $168,357,758; 
FY 2001: $152,423,675; 
FY 2002: $145,651,557; 
FY 2003: $165,378,505; 
FY 2004: $161,503,492; 
FY 2005: $121,154,850; 
FY 2006: $124,420,546; 
FY 2007: $175,764,015; 
FY 2008: $145,526,599. 

Little Rock; 
FY 1980: $47,201,895; 
FY 1990: $70,126,377; 
FY 2000: $110,042,403; 
FY 2001: $130,699,308; 
FY 2002: $135,486,288; 
FY 2003: $108,597,863; 
FY 2004: $100,805,442; 
FY 2005: $83,192,130; 
FY 2006: $82,022,791; 
FY 2007: $97,690,890; 
FY 2008: $118,084,746. 

Tulsa; 
FY 1980: $110,400,901; 
FY 1990: $92,154,486; 
FY 2000: $88,117,468; 
FY 2001: $89,620,637; 
FY 2002: $91,692,664; 
FY 2003: $93,891,360; 
FY 2004: $88,768,529; 
FY 2005: $82,468,519; 
FY 2006: $70,665,755; 
FY 2007: $71,254,168; 
FY 2008: $89,513,429. 

Source: GAO analysis of Corps of Engineers data. 

[End of table] 

Table 7: Army Corps of Engineers' Number of Civil Works Construction 
and Operations and Maintenance Projects, by Fiscal Year: 

Buffalo; 
FY 1980: 38; 
FY 1990: 34; 
FY 2000: 33; 
FY 2001: 34; 
FY 2002: 34; 
FY 2003: 33; 
FY 2004: 31; 
FY 2005: 33; 
FY 2006: 34; 
FY 2007: 34; 
FY 2008: 34. 

Chicago; 
FY 1980: 10; 
FY 1990: 16; 
FY 2000: 24; 
FY 2001: 24; 
FY 2002: 24; 
FY 2003: 24; 
FY 2004: 24; 
FY 2005: 24; 
FY 2006: 28; 
FY 2007: 28; 
FY 2008: 28. 

Detroit; 
FY 1980: 83; 
FY 1990: 67; 
FY 2000: 74; 
FY 2001: 80; 
FY 2002: 71; 
FY 2003: 73; 
FY 2004: 63; 
FY 2005: 70; 
FY 2006: 55; 
FY 2007: 38; 
FY 2008: 58. 

Huntington; 
FY 1980: 32; 
FY 1990: 28; 
FY 2000: 35; 
FY 2001: 36; 
FY 2002: 38; 
FY 2003: 39; 
FY 2004: 39; 
FY 2005: 40; 
FY 2006: 43; 
FY 2007: 43; 
FY 2008: 43. 

Louisville; 
FY 1980: 36; 
FY 1990: 27; 
FY 2000: 35; 
FY 2001: 40; 
FY 2002: 41; 
FY 2003: 41; 
FY 2004: 38; 
FY 2005: 38; 
FY 2006: 38; 
FY 2007: 38; 
FY 2008: 39. 

Nashville; 
FY 1980: 12; 
FY 1990: 13; 
FY 2000: 15; 
FY 2001: 15; 
FY 2002: 15; 
FY 2003: 15; 
FY 2004: 16; 
FY 2005: 16; 
FY 2006: 16; 
FY 2007: 16; 
FY 2008: 16. 

Pittsburgh; 
FY 1980: 26; 
FY 1990: 24; 
FY 2000: 28; 
FY 2001: 31; 
FY 2002: 27; 
FY 2003: 29; 
FY 2004: 29; 
FY 2005: 29; 
FY 2006: 30; 
FY 2007: 35; 
FY 2008: 33. 

Vicksburg; 
FY 1980: 9; 
FY 1990: 13; 
FY 2000: 9; 
FY 2001: 9; 
FY 2002: 9; 
FY 2003: 9; 
FY 2004: 9; 
FY 2005: 9; 
FY 2006: 10; 
FY 2007: 7; 
FY 2008: 7. 

Memphis; 
FY 1980: 13; 
FY 1990: 4; 
FY 2000: 4; 
FY 2001: 8; 
FY 2002: 8; 
FY 2003: 9; 
FY 2004: 1; 
FY 2005: 1; 
FY 2006: N/A; 
FY 2007: 1; 
FY 2008: 1. 

New Orleans; 
FY 1980: 39; 
FY 1990: 10; 
FY 2000: 15; 
FY 2001: 15; 
FY 2002: 16; 
FY 2003: 13; 
FY 2004: 13; 
FY 2005: 12; 
FY 2006: 13; 
FY 2007: 13; 
FY 2008: 13. 

St. Paul; 
FY 1980: 29; 
FY 1990: 41; 
FY 2000: 21; 
FY 2001: 23; 
FY 2002: 25; 
FY 2003: 17; 
FY 2004: 16; 
FY 2005: 16; 
FY 2006: 12; 
FY 2007: 14; 
FY 2008: 19. 

Rock Island; 
FY 1980: 24; 
FY 1990: 17; 
FY 2000: 11; 
FY 2001: 11; 
FY 2002: 11; 
FY 2003: 12; 
FY 2004: 11; 
FY 2005: 10; 
FY 2006: 10; 
FY 2007: 9; 
FY 2008: 11. 

St. Louis; 
FY 1980: 24; 
FY 1990: 8; 
FY 2000: 7; 
FY 2001: 7; 
FY 2002: 8; 
FY 2003: 8; 
FY 2004: 9; 
FY 2005: 12; 
FY 2006: 12; 
FY 2007: 13; 
FY 2008: 18. 

Baltimore; 
FY 1980: 53; 
FY 1990: 53; 
FY 2000: 63; 
FY 2001: 70; 
FY 2002: 71; 
FY 2003: 74; 
FY 2004: 72; 
FY 2005: 66; 
FY 2006: 61; 
FY 2007: 54; 
FY 2008: 56. 

New England; 
FY 1980: 70; 
FY 1990: 62; 
FY 2000: 76; 
FY 2001: 71; 
FY 2002: 75; 
FY 2003: 77; 
FY 2004: 74; 
FY 2005: 69; 
FY 2006: 69; 
FY 2007: 72; 
FY 2008: 79. 

New York; 
FY 1980: 37; 
FY 1990: 26; 
FY 2000: 33; 
FY 2001: 34; 
FY 2002: 36; 
FY 2003: 47; 
FY 2004: 47; 
FY 2005: 47; 
FY 2006: 45; 
FY 2007: 47; 
FY 2008: 46. 

Norfolk; 
FY 1980: 25; 
FY 1990: 32; 
FY 2000: N/A; 
FY 2001: N/A; 
FY 2002: N/A; 
FY 2003: 48; 
FY 2004: 48; 
FY 2005: 28; 
FY 2006: 28; 
FY 2007: 26; 
FY 2008: 25. 

Philadelphia; 
FY 1980: 30; 
FY 1990: 24; 
FY 2000: 28; 
FY 2001: 29; 
FY 2002: 31; 
FY 2003: 34; 
FY 2004: 37; 
FY 2005: 37; 
FY 2006: 36; 
FY 2007: 35; 
FY 2008: 39. 

Kansas City; 
FY 1980: 30; 
FY 1990: 26; 
FY 2000: 28; 
FY 2001: 28; 
FY 2002: 29; 
FY 2003: 29; 
FY 2004: 29; 
FY 2005: 29; 
FY 2006: 29; 
FY 2007: 29; 
FY 2008: 28. 

Omaha; 
FY 1980: 28; 
FY 1990: 26; 
FY 2000: 41; 
FY 2001: 41; 
FY 2002: 43; 
FY 2003: 43; 
FY 2004: 42; 
FY 2005: 40; 
FY 2006: 41; 
FY 2007: 43; 
FY 2008: 38. 

Portland; 
FY 1980: 49; 
FY 1990: 43; 
FY 2000: 44; 
FY 2001: 43; 
FY 2002: 43; 
FY 2003: 43; 
FY 2004: 43; 
FY 2005: 43; 
FY 2006: 43; 
FY 2007: 43; 
FY 2008: 43. 

Seattle; 
FY 1980: 30; 
FY 1990: 24; 
FY 2000: 30; 
FY 2001: 30; 
FY 2002: 29; 
FY 2003: 32; 
FY 2004: 33; 
FY 2005: 34; 
FY 2006: 33; 
FY 2007: 31; 
FY 2008: 34. 

Walla Walla; 
FY 1980: 17; 
FY 1990: 16; 
FY 2000: 12; 
FY 2001: 11; 
FY 2002: 7; 
FY 2003: 11; 
FY 2004: 12; 
FY 2005: 12; 
FY 2006: 13; 
FY 2007: 13; 
FY 2008: 13. 

Alaska; 
FY 1980: 14; 
FY 1990: 12; 
FY 2000: 18; 
FY 2001: 16; 
FY 2002: 16; 
FY 2003: 19; 
FY 2004: 20; 
FY 2005: 20; 
FY 2006: 21; 
FY 2007: 21; 
FY 2008: 21. 

Honolulu; 
FY 1980: N/A; 
FY 1990: N/A; 
FY 2000: 3; 
FY 2001: 2; 
FY 2002: 3; 
FY 2003: 4; 
FY 2004: 5; 
FY 2005: 5; 
FY 2006: 5; 
FY 2007: 5; 
FY 2008: 4. 

Charleston; 
FY 1980: 16; 
FY 1990: 14; 
FY 2000: 20; 
FY 2001: 19; 
FY 2002: 15; 
FY 2003: 15; 
FY 2004: 13; 
FY 2005: 13; 
FY 2006: 14; 
FY 2007: 14; 
FY 2008: 15. 

Jacksonville; 
FY 1980: 39; 
FY 1990: 49; 
FY 2000: 65; 
FY 2001: 71; 
FY 2002: 71; 
FY 2003: 72; 
FY 2004: 72; 
FY 2005: 72; 
FY 2006: 73; 
FY 2007: 73; 
FY 2008: 73. 

Mobile; 
FY 1980: 47; 
FY 1990: 64; 
FY 2000: 53; 
FY 2001: 54; 
FY 2002: 53; 
FY 2003: 53; 
FY 2004: 53; 
FY 2005: 53; 
FY 2006: 53; 
FY 2007: 53; 
FY 2008: 53. 

Savannah; 
FY 1980: 12; 
FY 1990: 12; 
FY 2000: 10; 
FY 2001: 10; 
FY 2002: 11; 
FY 2003: 11; 
FY 2004: 12; 
FY 2005: 12; 
FY 2006: 12; 
FY 2007: 12; 
FY 2008: 12. 

Wilmington; 
FY 1980: 31; 
FY 1990: 28; 
FY 2000: 27; 
FY 2001: 34; 
FY 2002: 33; 
FY 2003: 33; 
FY 2004: 31; 
FY 2005: 29; 
FY 2006: 29; 
FY 2007: 28; 
FY 2008: 27. 

Albuquerque; 
FY 1980: 17; 
FY 1990: 17; 
FY 2000: 19; 
FY 2001: 19; 
FY 2002: 18; 
FY 2003: 18; 
FY 2004: 18; 
FY 2005: 19; 
FY 2006: 20; 
FY 2007: 20; 
FY 2008: 22. 

Sacramento; 
FY 1980: 20; 
FY 1990: 26; 
FY 2000: 32; 
FY 2001: 38; 
FY 2002: 44; 
FY 2003: 44; 
FY 2004: 42; 
FY 2005: 48; 
FY 2006: 52; 
FY 2007: 48; 
FY 2008: 49. 

Los Angeles; 
FY 1980: 26; 
FY 1990: 66; 
FY 2000: 40; 
FY 2001: 46; 
FY 2002: 52; 
FY 2003: 54; 
FY 2004: 54; 
FY 2005: 50; 
FY 2006: 53; 
FY 2007: 53; 
FY 2008: 53. 

San Francisco; 
FY 1980: 18; 
FY 1990: 22; 
FY 2000: 12; 
FY 2001: 12; 
FY 2002: 14; 
FY 2003: 14; 
FY 2004: 14; 
FY 2005: 15; 
FY 2006: 15; 
FY 2007: 15; 
FY 2008: 15. 

Fort Worth; 
FY 1980: 34; 
FY 1990: 29; 
FY 2000: 31; 
FY 2001: 31; 
FY 2002: 29; 
FY 2003: 29; 
FY 2004: 28; 
FY 2005: 30; 
FY 2006: 30; 
FY 2007: 34; 
FY 2008: 34. 

Galveston; 
FY 1980: 25; 
FY 1990: 24; 
FY 2000: 25; 
FY 2001: 25; 
FY 2002: 25; 
FY 2003: 26; 
FY 2004: 26; 
FY 2005: 25; 
FY 2006: 26; 
FY 2007: 22; 
FY 2008: 22. 

Little Rock; 
FY 1980: 15; 
FY 1990: 23; 
FY 2000: 28; 
FY 2001: 24; 
FY 2002: 24; 
FY 2003: 24; 
FY 2004: 24; 
FY 2005: 26; 
FY 2006: 49; 
FY 2007: 48; 
FY 2008: 49. 

Tulsa; 
FY 1980: 53; 
FY 1990: 45; 
FY 2000: 52; 
FY 2001: 52; 
FY 2002: 52; 
FY 2003: 54; 
FY 2004: 55; 
FY 2005: 55; 
FY 2006: 55; 
FY 2007: 55; 
FY 2008: 55. 

Source: GAO analysis of Annual Report of Civil Works Activities. 

[End of table] 

[End of section] 

Appendix V: Comments from the Department of Defense: 

Department Of The Army: 
Office Of The Assistant Secretary: 
Civil Works: 
108 Army Pentagon: 
Washington DC 20310-0108: 

August 18, 2010: 

Ms. Anu Mittal: 
Director, Natural Resources and Environment: 
U.S. Government Accountability Office: 
441 G Street, NW: 
Washington, DC 20548: 

Dear Ms. Mittal, 

This is the Department of Defense response to the GAO draft report, 
GAO-10819, 'Army Corps Of Engineers: Organizational Realignment Could 
Enhance Effectiveness, but Several Challenges Would have to Be 
Overcome,' dated July 21, 2010 (GAO Code 361125). 

Responses to the report recommendations report are enclosed. In 
summary, DoD concurs with recommendation two and concurs in part with 
recommendations one, three, and four. The Corps of Engineers will work 
to improve the effectiveness of its Centers of Expertise and to 
increase the overall efficiency of the Army Civil Works program, to 
the extent consistent with the program of the President and 
appropriations provided by Congress. 

Thank you for the opportunity to respond to your comments. 

Very truly yours, 

Signed by: 

Claudia Tornblom, for: 

Jo-Ellen Darcy: 
Assistant Secretary of the Army (Civil Works): 

Enclosure: 

[End of letter] 

GAO Draft Report Dated July 21, 2010: 
GA0-10-819 (GAO Code 361125): 

"Army Corps Of Engineers: Organizational Realignment Could Enhance 
Effectiveness, But Several Challenges Would Have To Be Overcome" 

Department Of Defense Comments To The GAO Recommendations: 

Recommendation 1: The GAO recommends that the Secretary of Defense 
direct the Chief of Engineers and Commanding General of the U.S. Army 
Corps of Engineers to review and revise as necessary the roles and 
responsibilities of each component level of the organization and 
ensure that they are clearly articulated in agency guidance. (See page 
34/GAO Draft Report.) 

DoD Response: Partially concur. DoD believes that the roles and 
responsibilities of each component of the Army Corps of Engineers 
(Corps) organization (Headquarters, Divisions and Districts) are 
appropriate. The Corps will work to increase understanding, within and 
outside of the organization, of the roles of the respective 
components. DoD concurs that confusion exists about the roles and 
responsibilities of the Communities of Practice, particularly with 
regard to review of certain decision documents. The Corps will review 
all existing guidance, corporate governance documents and other 
publications and will clarify these as appropriate. 

Recommendation 2: The GAO recommends that the Secretary of Defense 
direct the Chief of Engineers and Commanding General of the U.S. Army 
Corps of Engineers to re-evaluate the Centers of Expertise and develop 
a process to help ensure that they are consistently used across the 
agency. (See page 34/GAO Draft Report.) 

DoD Response: Concur. DoD supports the development and maintenance of 
Corps Centers of Expertise as an important means to strengthen and 
maintain core areas of technical expertise. DoD agrees that the 
Centers of Expertise need to be periodically reviewed for workload, 
competency, and relevance to the Corps' mission. DoD also agrees that 
the Corps should improve its guidance and information on the types of 
services available and qualifications of the experts in the Centers. 

Recommendation 3: The GAO recommends that the Secretary of Defense 
direct the Chief of Engineers and Commanding General of the U.S. Army 
Corps of Engineers to determine the extent to which the agency's 
technical guidance needs to be updated, create a schedule for 
completing these updates, and if additional funding is needed to 
accomplish these updates, provide this information to Congress. (See 
page 34/GAO Draft Report.) 

DoD Response: Partially concur. The requirement for development and 
maintenance of technical guidance and the associated costs are 
identified by technical experts within the Corps. As with many 
technical needs and project needs, however, budget decisions regarding 
the development and maintenance of guidance take place within the 
framework of all needs and priorities of the Army Civil Works program. 
However, it is not appropriate for the Corps to inform Congress of 
requirements for funding beyond those included in the President's 
Budget, unless that information is specifically requested by Congress. 
The Corps will continue to budget for modernization of technical 
guidance to the extent overall budget levels allow and will prioritize 
guidance development within available funds appropriated by Congress 
for this purpose. 

Recommendation 4: The GAO recommends that the Secretary of Defense 
direct the Chief of Engineers and Commanding General of the U.S. Army 
Corps of Engineers to work with Congress to develop a more stable 
project funding approach that facilitates project implementation and 
that provides more efficient and effective use of funds. (See page 
34/GAO Draft Report.) 

DoD Response: Partially Concur. DoD agrees that many studies and some 
projects are not funded for the most efficient execution. However, the 
Administration and Congress are generally aware of this fact. There 
are many constraints to the budgeting and appropriation of funding for 
efficient execution of projects. The Corps will continue to promote 
efficient funding during the budget process. However, once budget 
decisions are made, the Corps will support the Administration 
decisions. 

[End of section] 

Appendix VI: GAO Contact and Staff Acknowledgments: 

GAO Contact: 

Anu K. Mittal, (202) 512-3841 or mittala@gao.gov: 

Acknowledgments: 

In addition to the individual named above, key contributors to this 
report included Vondalee R. Hunt (Assistant Director), Kevin Bray, 
Jennifer Bryant, Kirsten Lauber, Justin L. Monroe, Anne Rhodes-Kline, 
Holly Sasso, and Ben Shouse. 

[End of section] 

Footnotes: 

[1] The Corps has both a Military and a Civil Works Program. The 
Military Program provides, among other things, engineering and 
construction services to other U.S. government agencies and foreign 
governments, while the Civil Works Program is responsible for 
investigating, developing, and maintaining water resource projects. 
This report only discusses the Civil Works Program. 

[2] GAO, Army Corps of Engineers: Budget Formulation Process 
Emphasizes Agencywide Priorities, but Transparency of Budget 
Presentation Could Be Improved, [hyperlink, 
http://www.gao.gov/products/GAO-10-453] (Washington, D.C.: April 2, 
2010). 

[3] The "support for others" business line covers the Corps' 
activities related to interagency and international support. 

[4] Our definition of organizational alignment is based on previous 
GAO work including: GAO, Small Business Administration: Current 
Structure Presents Challenges for Service Delivery, [hyperlink, 
http://www.gao.gov/products/GAO-02-17] (Washington, D.C.: Oct. 26, 
2001), and Results-Oriented Cultures: Implementation Steps to Assist 
Mergers and Organizational Transformations, [hyperlink, 
http://www.gao.gov/products/GAO-03-669] (Washington, D.C.: July 2, 
2003). 

[5] An FTE consists of one or more employed individuals who 
collectively complete 2,080 work hours in a given year. Therefore, 
both one full-time employee and two half-time employees equal one FTE. 

[6] Issued by the Office of Management and Budget, the Budget of the 
United States Government is a collection of documents that contains 
the budget message of the President, information about the President's 
budget proposals for a given fiscal year, and other budgetary 
publications that have been issued throughout the fiscal year. 

[7] Although division-level FTE data are available back to 1990, we 
only report data from 2000 through 2009 because the alignment of 
divisions changed in 1997. 

[8] The investigations account funds studies to determine the 
necessity, feasibility, and returns to the nation for potential 
solutions to water resource problems, as well as design, engineering, 
and other work. 

[9] The Corps' support for others business line provides interagency 
and international technical assistance and management expertise on a 
reimbursable basis so that funding does not appear in the Corps' 
annual appropriations. 

[10] Appropriations provide legal authority for federal agencies to 
incur obligations and to make payments out of the Treasury for 
specified purposes. Because the Corps generally receives "no-year" 
appropriations through the Energy and Water Development Appropriations 
Act, we also included obligations, which is the definite commitment 
for the payment of goods and services. 

[11] Historical documents do not give information on the previous 
number of divisions or what the previous division boundaries were 
based upon. 

[12] The Hoover Commission, officially named the "Commission on 
Organization of the Executive Branch of the Government," was a body 
established by Congress with members appointed by President Truman in 
1947 to investigate the organization and method of operation of the 
executive branch and recommend what changes, in their opinion, are 
necessary. The commission was chaired by former President Herbert 
Hoover. 

[13] GAO, Hurricane Katrina: Strategic Planning Needed to Guide Future 
Enhancements Beyond Interim Levee Repairs, [hyperlink, 
http://www.gao.gov/products/GAO-06-934] (Washington, D.C.: Sept. 6, 
2006). 

[14] GAO has identified key practices that can help enhance and 
sustain federal agency collaboration in its prior report, GAO, Results-
Oriented Government: Practices That Can Help Enhance and Sustain 
Collaboration among Federal Agencies, [hyperlink, 
http://www.gao.gov/products/GAO-06-15] (Washington, D.C.: Oct. 21, 
2005). 

[15] The USACE 2012 realignment plan refers to 41 districts. However, 
this report refers only to the 38 districts that carry out the Corps' 
domestic Civil Works Program. 

[16] GAO, Human Capital: A Self-Assessment Checklist For Agency 
Leaders, [hyperlink, http://www.gao.gov/products/GAO/GGD-99-179] 
(Washington, D.C.: September 1999). 

[17] The Office of Water Project Review conducts the policy compliance 
review and analysis on decision documents such as draft and final 
feasibility reports; documents not delegated for approval at the 
division or district; and other documents that require Washington-
level review. The Institute for Water Resources provides analysis and 
research for developing planning methodologies to aid the Civil Works 
Program and provides assistance to Corps headquarters by helping to 
scope review requirements and procedures. 

[18] WRDA 2007 includes many nonproject specific requirements for many 
aspects of the Civil Works Program, such as planning, independent peer 
review of certain Corps projects, and mitigation for fish and wildlife 
and wetlands losses. According to recent testimony by the Assistant 
Secretary of the Army for Civil Works, the Corps is approaching 80 
percent completion of WRDA implementation guidance. 

[19] While we received division-level FTE data back to 1990, divisions 
were realigned in 1998, and therefore FTE data was not comparable from 
1990 to 2000 to 2009. 

[20] Act of Apr. 30, 1824, ch. xlvi, § 2, 4 Stat. 22, 23. 

[21] Act of May 24, 1824 ch. cxxxix, 4 Stat. 32. 

[22] Act of May 20, 1826, ch. 47, 4 Stat. 175, ch. xccviii. 

[23] Act of Jan. 21, 1927, ch. 47, § 1, 44 Stat. 1010, 1015 (1927); 
Act of Mar. 3, 1925, § 3, ch. 467, 43 Stat. 1186, 1190. 

[24] Act of Sept. 30, 1850, ch. xc, § 1, 9 Stat. 523, 539. 

[25] Act of June 28, 1879, ch. 43, 21 Stat. 37 (codified as amended at 
33 U.S.C. §§ 641-647. 

[26] Act of Mar. 1, 1917, ch. 144 § 3, 39 Stat. 948, 950. 

[27] Act of Jan. 21, 1927, ch. 47, § 1, 44 Stat. 1010, 1015; Act of 
Mar. 3, 1925, § 3, ch. 467, 43 Stat. 1186, 1190. 

[28] Act of May 15, 1928, ch. 569, 45 Stat. 534 (codified as amended 
at 33 U.S.C. § 702a). 

[29] Act of June 22, 1936, ch. 688, 49 Stat. 1570. 

[30] Act of Aug. 18, 1941, ch. 377, § 2, 55 Stat. 638, 650. 

[31] Pub. L. No. 86-645 § 206, 74 Stat. 480, 500 (1960). 

[32] Pub. L. No. 93-251, 88 Stat. 12 (1974). 

[33] Act of Mar. 3, 1899, ch. 425 §§ 10, 11, 15, 19, 30 Stat. 1121, 
1151, 1152, 1154, 1155; Act of Sept. 19, 1890, ch. 907 §§ 7, 8, 10, 26 
Stat. 426, 454. 

[34] Pub. L. No. 92-500 § 2, 86 Stat. 816, 884, amending Act of June 
30, 1948, ch. 758, adding §324 (codified as amended at 33 U.S.C. § 
1344). 

[35] Pub. L. No. 95-535 § 103, 86 Stat. 1052, 1055 (codified as 
amended at 33 U.S.C. § 1413). 

[36] Act of Mar. 3, 1909, ch. 264, § 13, 35 Stat. 815, 822. 

[37] Act of Mar. 3, 1925, ch. 467, § 3, 43 Stat. 1186, 1190. 

[38] Act of Dec. 22, 1944 § 4, 58 Stat. 887, 889. 

[39] Pub. L. No. 87-874 § 207, 76 Stat. 1173, 1195 (1962). 

[40] Pub. L. No. 89-70 § 1, 79 Stat. 213, 213 (1965). 

[41] H.J.R. 9, 47th Cong., 22 Stat. 378 (1882). 

[42] Act of August 18, 1941, ch. 377 § 5, 55 Stat. 638, 650 (codified 
as amended at 33 U.S.C. § 701n). 

[43] Act of May 17, 1950, Tit. II, § 210, 64 Stat. 170, 183 (codified 
as amended at 33 U.S.C. § 701n). 

[44] Act of September 30, 1950, ch 1125, 64 Stat. 1109. 

[45] Act of June 28, 1955, ch. 194, 69 Stat. 186 (codified as amended 
at 33 U.S.C§ 701n). 

[46] Pub. L. No. 93-288, § 201, 88 Stat. 143. 

[47] Pub. L. No. 100-707, 102 Stat. 4689 (1988) (codified as amended 
at 42 U.S.C. §§ 5121-5208). 

[48] Pub. L. No. 85-100, tit. III, § 301, 72 Stat. 319 (codified as 
amended at 43 U.S.C. § 3906). 

[49] Act of Mar. 3, 1899, ch. 425 §§ 10, 11, 15, 19, 30 Stat. 1121, 
1151, 1152, 1154, 1155; Act of Sept. 19, 1890, ch. 907 §§ 7, 8, 10, 26 
Stat. 426, 454. 

[50] Pub. L. No. 85-624, 72 Stat. 563 (codified as amended at 16 
U.S.C. 661). 

[51] Pub. L. No. 91-190, § 102, 83 Stat. 852, 853 (codified as amended 
at 42 U.S.C. § 4332). 

[52] Pub. L. No. 92-500 § 2, 86 Stat. 816, 884, amending Act of June 
30, 1948, ch. 758, adding §324 (codified as amended at 33 U.S.C. § 
1344). 

[53] Pub. L. No. 99-662, 100 Stat. 4082. 

[54] Pub. L. No. 101-640 § 306, 104 Stat. 4604, 4635 (codified at 33 
USCA § 2316). 

[55] Pub. L. No. 105-62, 111 Stat. 1320, 1326 (1997). 

[56] Act of Mar. 4, 1915, ch. 142, § 4, 38 Stat. 1049, 1053. 

[57] Pub. L. No. 87-195 § 607, 75 Stat. 424, 441. 

[58] Pub. L. No. 89-298 § 219, 79 Stat. 1073, 1089 (1965) superseded 
by Pub. L. No. 92-295 § 1(38), 96 Stat. 1287, 1296 (1982). 

[59] Pub. L. No. 90-577 § 301, 82 Stat. 1098, 1102 superseded by Pub. 
L. No. 92-295 § 1(38), 96 Stat. 1287, 1296 (1982). 

[End of section] 

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