Supplemental Appropriations: Opportunities Exist to Increase Transparency and Provide Additional Controls
GAO-08-314
Published: Jan 31, 2008. Publicly Released: Mar 03, 2008.
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Highlights
Supplemental appropriations laws (supplementals) are a tool for policymakers to address needs that arise after the fiscal year has begun. Supplementals provide important and necessary flexibility but some have questioned whether supplementals are used just to meet the needs of unforeseen events or whether they also include funding for activities that could be covered in regular appropriations acts. GAO was asked to evaluate (1) trends in supplemental appropriations enacted from fiscal years 1997-2006 and (2) steps that could be taken to increase transparency and establish additional controls over emergency supplemental appropriations. Also, GAO consulted with budget experts to discuss options for reform.
Recommendations
Matter for Congressional Consideration
| Matter | Status | Comments |
|---|---|---|
| If the use of supplemental appropriations is to be limited, additional controls and increased transparency are needed. To better target the resources provided through supplemental appropriations, Congress may wish to consider adopting procedures and rules to increase controls over and transparency of the use of supplementals. | The Budget Control Act, enacted on August 2, 2011, amended Section 250(c) of the Balanced Budget and Emergency Deficit Control Act of 1985 to include the emergency criteria definition. Specifically, it defines the term emergency as a situation that requires new budget authority and outlays (or new budget authority and the outlays flowing from the BA) for the prevention or mitigation of, or response to, loss of life or property, or a threat to national security; and is unanticipated. The term unanticipated is defined to state that the situation is sudden, which means quickly coming into being or not building up over time, urgent, which means a pressing and compelling need requiring immediate action, unforeseen, which means not predicted or anticipated as an emerging need; and temporary, which means not of a permanent duration. | |
| Congress may wish to consider establishing procedures and mechanisms to ensure that emergency-designated provisions meet established criteria by establishing new mechanisms for enforcement of those criteria, possibly including codification of the criteria and/or creation of review procedures. | The Budget Control Act, enacted on August 2, 2011, amended Section 250(c) of the Balanced Budget and Emergency Deficit Control Act of 1985 to include the emergency criteria definition. Specifically, it defines the term emergency as a situation that requires new budget authority and outlays (or new budget authority and the outlays flowing from the BA) for the prevention or mitigation of, or response to, loss of life or property, or a threat to national security; and is unanticipated. The term unanticipated is defined to state that the situation is sudden, which means quickly coming into being or not building up over time; urgent, which means a pressing and compelling need requiring immediate action; unforeseen, which means not predicted or anticipated as an emerging need; and temporary, which means not of a permanent duration. | |
| Congress may wish to consider establishing procedures and mechanisms to ensure that emergency supplementals do not become the vehicle for items that do not require the rapid enactment demanded to respond to an emergency event. Among the approaches to be considered might be separate tracks for emergency and nonemergency provisions and/or excluding funding for emergencies that occurred in previous years. | In 2011, no concurrent budget resolution for 2012 was approved. No other legislation was passed on this topic. | |
| Congress may wish to consider establishing procedures and mechanisms to ensure that supplementals are not used where the regular budget and appropriations process should suffice by including a greater share of funding in the regular appropriations bills. | Since FY 2010, each year the President's Budget has included adjustments for disaster costs that represent placeholders for major disasters requiring Federal assistance for relief and reconstruction. In FY 2013, the average annual amount is $8 million. This is a reduction from an annual average of about $9 million in the FY 2012 budget. According to the FY 2010 Budget, previous budgets assumed that there would not be any natural disasters that would necessitate Federal help. | |
| Congress may wish to consider establishing procedures and mechanisms to ensure that a balance exists between flexibility and oversight with regard to the time availability of funds by using single or multiyear funds in lieu of no-year funds to the maximum extent possible in supplemental appropriations. | In 2011, no concurrent budget resolution for 2012 was approved. No other legislation was passed on this topic. |
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Appropriated fundsAppropriationsBudget authorityBudget controllabilityBudgetsCost analysisDefense appropriationsDefense budgetsEligibility criteriaEmergency response fundsEvaluation criteriaFederal fundsFunds managementStrategic planningSupplemental appropriationsTransparency