Combating Terrorism: Determining and Reporting Federal Funding	 
Data (17-JAN-06, GAO-06-161).					 
                                                                 
The President's annual budget reports on federal funding	 
dedicated to combating terrorism activities. Identification of	 
such funding is inherently difficult because a significant	 
portion of combating terrorism funding is embedded within	 
appropriation accounts that include funding for other activities 
as well. In 2002, GAO reported on the difficulties that the	 
executive branch faced in reporting funding for combating	 
terrorism to Congress (see GAO-03-170). This report updates the  
information contained in the 2002 report by providing information
on (1) the methods agencies use to determine the portion of their
annual appropriations related to combating terrorism, and (2) the
status of recommendations from GAO's 2002 report.		 
-------------------------Indexing Terms------------------------- 
REPORTNUM:   GAO-06-161 					        
    ACCNO:   A44917						        
  TITLE:     Combating Terrorism: Determining and Reporting Federal   
Funding Data							 
     DATE:   01/17/2006 
  SUBJECT:   Budget activities					 
	     Counterterrorism					 
	     Data collection					 
	     Federal funds					 
	     Funds management					 
	     Homeland security					 
	     Performance measures				 
	     Regulatory agencies				 
	     Reporting requirements				 

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GAO-06-161

     

     * Results in Brief
     * Background
     * Seven Agencies Use Different Methodologies to Estimate How Much of the
       Budget Supports Combating Terrorism Activities
     * Implementation of Three Recommendations Could Provide Additional
       Information for Budget Decisions and Understanding of Performance
     * Conclusions
     * Matter for Congressional Consideration
     * Agency Comments
          * Homeland Security
          * Trends in the Six Critical Mission Areas of Homeland Security
          * Overseas Combating Terrorism
          * Order by Mail or Phone

Report to Congressional Requesters

United States Government Accountability Office

GAO

January 2006

COMBATING TERRORISM

Determining and Reporting Federal Funding Data

Combating TerrorismCombating TerrorismCombating TerrorismCombating
TerrorismCombating TerrorismCombating TerrorismCombating
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TerrorismCombating TerrorismCombating Terrorism

GAO-06-161

Contents

Letter 1

Results in Brief 5
Background 9
Seven Agencies Use Different Methodologies to Estimate How Much of the
Budget Supports Combating Terrorism Activities 10
Implementation of Three Recommendations Could Provide Additional
Information for Budget Decisions and Understanding of Performance 20
Conclusions 26
Matter for Congressional Consideration 26
Agency Comments 26
Appendix I Patterns and Trends in Funding for Homeland Security and
Overseas Combating Terrorism Activities 29
Appendix II The National Strategy for Homeland Security's Critical Mission
Areas 67
Appendix III Reporting Changes as a Result of the Homeland Security Act of
2002 and Challenges OMB Reports Continuing to Face 68
Appendix IV A Summary of Selected Accounts with Combating Terrorism
Activities 72
Appendix V Scope and Methodology 88
Appendix VI Guidance Agencies Most Commonly Report Using to Identify
Activities as Combating Terrorism 92
Appendix VII Status of 2002 Recommendations Related to Duplication of
Effort and Timely Reporting of Funding Data 94
Appendix VIII Comments from the Office of Management and Budget 96
Appendix IX Comments from the General Services Administration 97
Appendix X GAO Contact and Staff Acknowledgments 98
Related GAO Products 99

Tables

Table 1: Gross Budget Authority for Homeland Security-by Summarized Agency
32
Table 2: Gross Budget Authority for Homeland Security-by Agency 36
Table 3: Gross Budget Authority for Homeland Security-by Agency, Bureau,
and Account 40
Table 4: Gross Budget Authority by Homeland Security Mission Area 55
Table 5: Gross Budget Authority by Agency and Homeland Security Mission
Area 56
Table 6: Gross Budget Authority for Overseas Combating Terrorism-by
Summarized Agency 64
Table 7: Gross Budget Authority for Overseas Combating Terrorism-by Agency
66

Figures

Figure 1: GSA's Methodology for Estimating the Portion of Budget Authority
Associated with Real Property Activities That Relate to Homeland Security
12
Figure 2: U.S. Secret Service Methodology for Estimating the Portion of
Budget Authority Associated with Operating Expenses That Relate to
Homeland Security 14
Figure 3: Questions APHIS Considers in Determining whether an Activity
Relates to Homeland Security 16

Abbreviations

APHIS Animal and Plant Health Inspection Service

ARS Agricultural Research Service

ATF Bureau of Alcohol, Tobacco, Firearms and Explosives

CBP Customs and Border Protection

DHS Department of Homeland Security

DOD Department of Defense

DOE Department of Energy

DOJ Department of Justice

FBI Federal Bureau of Investigation

GPRA Government Performance and Results Act

GSA General Services Administration

IAIP Information Analysis and Infrastructure Protection ICE Immigration
and Customs Enforcement

NDAA National Defense Authorization Act

NSC National Security Council

OCT Overseas Combating Terrorism

OMB Office of Management and Budget

PART Program Assessment Rating Tool

SLGCP Office of State and Local Government Coordination and Preparedness

TSA Transportation Security Administration

USACE U.S. Army Corps of Engineers

USCG U.S. Coast Guard

USDA U.S. Department of Agriculture

USSS United States Secret Service

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separately.

United States Government Accountability Office

Washington, DC 20548

January 17, 2006

The Honorable Jon Kyl Chairman

The Honorable Dianne Feinstein Ranking Minority Member

Subcommittee on Terrorism, Technology and Homeland Security Committee on
the Judiciary United States Senate

The Honorable F. James Sensenbrenner, Jr. Chairman

The Honorable John Conyers, Jr. Ranking Minority Member Committee on the
Judiciary House of Representatives

The Honorable Richard C. Shelby United States Senate

Since the terrorist attacks of September 11, 2001, the Administration and
Congress have increased funding in support of combating terrorism both at
home and abroad. According to the Office of Management and Budget (OMB),
combating terrorism includes efforts to secure the homeland (that is,
homeland security activities to detect, deter, protect against, and, if
needed, respond to terrorist attacks occurring within the United States)
and those to combat terrorism overseas (those activities occurring outside
the United States and its territories), excluding direct military action.
1 Between fiscal years 2002 and 2005, funding attributed to homeland
security activities increased 39 percent, from $33 billion in fiscal year
2002 to $46 billion for fiscal year 2005. For fiscal year 2006, the
President requested nearly $50 billion for activities associated with
homeland security. In addition, Congress appropriated funding that
agencies also attributed to overseas combating terrorism activities.
However, OMB is no longer required to report on overseas combating
terrorism funding data. 2

1Since combating terrorism activities exclude direct military action, this
report does not include those activities associated with the Global War on
Terrorism. The Global War on Terrorism includes (1) Operation Noble
Eagle-military operations to defend the United States from terrorist
attacks, (2) Operation Enduring Freedom-overseas military operations to
defend the United States from terrorist attacks that have principally
taken place in Afghanistan, and (3) Operation Iraqi Freedom-military
operations to change the government in Iraq. For work GAO recently
completed on costs associated with the Global War on Terrorism, see GAO,
Global War on Terrorism: DOD Needs to Improve the Reliability of Cost Data
and Provide Additional Guidance to Control Costs, GAO-05-882 (Washington,
D.C.: Sept. 21, 2005), and Global War on Terrorism: DOD Should Consider
All Funds Requested for the War when Determining Needs and Covering
Expenses, GAO-05-767 (Washington, D.C.: Sept. 28, 2005).

2In fiscal years 2002 and 2003, OMB reviewed and reported on what agencies
estimated to be the portion of their budget authority that related to both
homeland security-$33 billion and $43 billion, respectively-and overseas
combating terrorism funding-$11.5 billion and $12 billion, respectively.
While OMB continued to collect data on both homeland security and overseas
combating terrorism activities since fiscal year 2003, OMB staff said that
they have not reviewed funding data on overseas combating terrorism since
OMB is no longer required to report this information. Thus, they said that
data on overseas combating terrorism funding are not subject to the same
level of scrutiny as funding data on homeland security and may not be as
reliable as homeland security funding data. However, we have included the
overseas combating terrorism data that agencies continue to report to OMB
in appendix I.

3Homeland Security Act of 2002, Pub. L. 107-296, section 889, 116 Stat.
2135, 2251 (2002). Section 889 of the Homeland Security Act of 2002
applies only to homeland security activities, not overseas activities
related to combating terrorism. In this report, the generic term
"combating terrorism" includes both homeland security and overseas
combating terrorism activities. Our definitions comport with OMB's
definitions in Circular No. A-11, which agencies use in classifying their
funding data. See Circular No. A-11: Preparation, Submission, and
Execution of the Budget, Executive Office of the President, Office of
Management and Budget (Washington, D.C.: June 21, 2005). For additional
information on budget functions, see GAO, A Glossary of Terms Used in the
Federal Budget Process, GAO-05-734SP (Washington, D.C.: September 2005).

4The President issued the National Strategy for Homeland Security in July
2002. The strategy sets forth overall objectives to prevent terrorist
attacks within the United States, reduce vulnerability to terrorism, and
minimize the damage and assist in the recovery from attacks that may
occur.

5In general, the Analytical Perspectives contains information that
highlights specific subject areas, such as funding data on homeland
security, or provides other significant context and perspective for the
budget.

6See GAO, Combating Terrorism: Funding Data Reported to Congress Should Be
Improved, GAO-03-170 (Washington, D.C.: Nov. 26, 2002). At the time of
this report, which we issued the day after the President signed the
Homeland Security Act of 2002, OMB's required report to Congress included
both homeland security and overseas combating terrorism activities.

7We define "performance objective" as a performance goal that sets a
target level of performance over time expressed as a tangible, measurable
goal, against which actual achievement can be compared, including a goal
expressed as a quantitative standard, value, or rate. It is composed of a
performance measure with targets and time frames. Performance measures are
a means to quantify an agency's progress toward achieving its objectives.

8See GAO-03-170 .

9Accounts are separate financial reporting units used for budget,
management, or accounting purposes. Budget accounts are used to record all
budgetary transactions. See GAO-05-734SP .

10Gross budget authority represents budgetary totals from which offsetting
collections have not been deducted. Offsetting collections are collections
by government accounts from other government accounts and any collections
from the public that are of a business type or market-oriented nature.

11See GAO-03-170 .

12See appendix VII for a detailed discussion of how the Homeland Security
Act of 2002 superseded two of the recommendations made in our prior
report.

13Obligations are amounts of orders placed, contracts awarded, services
received, and similar transactions during a given period that will require
payments during the same or a future period.

14PART is a diagnostic tool developed by OMB that is used to rate the
effectiveness of federal programs with a particular focus on program
results. OMB's goal is to review all federal programs over a 5-year period
beginning in fiscal year 2002 using the PART tool.

15To satisfy this requirement, OMB provided a classified annex to its
unclassified report. The unclassified report provided unclassified
information, where possible, on funding for the national security
community (i.e., the Department of Defense and the Intelligence
Community), while the classified annex provided additional, classified
funding details for the national security community.

16The National Defense Authorization Act for Fiscal Year 1998 (NDAA for FY
1998), Pub. L. 105-85, 111 Stat. 1629, 1889 (Nov. 18, 1997) as amended by
the Strom Thurmond National Defense Authorization Act for Fiscal Year 1999
(NDAA for FY 1999), Pub. L. 105-261, 112 Stat. 1920, 2168 (Oct. 17, 1998).

17Prior to 2002, OMB used different classifications to report combating
terrorism funding, such as antiterrorism (defensive measures to combat
terrorism) and counterterrorism (offensive measures to combat terrorism).

18After OMB approves agency funding levels to be included in the
President's budget request, agencies then determine the portion of their
funding levels that are related to combating terrorism activities and
report those amounts to OMB.

19DOD staff said that they do not report funding levels associated with
combating terrorism activities to OMB.

20GSA is not responsible for overseas combating terrorism activities. Real
property activities related to homeland security at GSA include actions
taken to enhance building security. The Federal Buildings Fund finances
GSA's Public Buildings Service, which provides space and services for
federal agencies in a relationship similar to that of landlord and tenant.
The Federal Protective Service-authorized, among other things, to enforce
laws and regulations aimed at protecting federal property and persons on
such property-was originally located within GSA's Public Building Service
and a portion of the Federal Protective Service's budget authority was
associated with homeland security issues. The Federal Protective Service
was moved to the Department of Homeland Security effective March 1, 2003.
Therefore, GSA's fiscal year 2006 budget authority for the portion of Real
Property Activities within its Federal Buildings Fund that relate to
homeland security activities does not include funding levels associated
with the Federal Protective Service. For additional information on GSA's
real property activities, see appendix IV.

21USSS does not conduct overseas combating terrorism activities.

22Protective Services provide for the protection of individuals including
the President of the United States, immediate family members, the
President-elect, the Vice President, or other officer next in order of
succession to the Office of the President, and the Vice President-elect
and the members of their immediate families, the protection of a visiting
head of state and accompanying spouse, or a foreign state or foreign
government. Investigative Services provide for investigation of
counterfeiting of currency and securities; forgery and altering of
government checks and bonds; thefts and frauds relating to Treasury
electronic funds transfers; financial access device fraud,
telecommunications fraud, computer and telemarketing fraud; fraud relative
to federally insured financial institutions; and other criminal and
noncriminal cases.

23The Animal and Plant Health Inspection Service does not conduct overseas
combating terrorism activities.

24According to USACE officials, they do not align their homeland security
activities with the critical mission areas when entering their homeland
security data into OMB's Homeland Security and Overseas Combating
Terrorism database.

25Since there is no longer a requirement to report on overseas combating
terrorism funding data, OMB staff said that they have not kept the
definition of overseas combating terrorism activities in OMB Circular No.
A-11 updated.

26OMB staff stated that the change in the overseas combating terrorism
reporting requirement was not sought by the Administration and OMB was not
aware of legislative history explaining Congress's reasons for the change.
We were unable to find legislative history explaining why section 889
excluded overseas combating terrorism reporting requirements.

27Before fiscal year 2005, OMB staff said they conducted informal
discussions with agency officials regarding potential changes.

28See GAO-03-170 .

29See GAO-03-170 .

30See GAO-03-170 .

31In an alternative scenario, GAO assumed that the share of unobligated
balances was equal to the share of budget authority coded as homeland
security. That is, if an account is labeled 80 percent homeland security,
then 80 percent of the available balances are also assumed to be related
to homeland security. This analysis produced the following results: fiscal
year 2002 ($3.4 billion), fiscal year 2003 ($5.4 billion), fiscal year
2004 ($4.6 billion). Our analysis indicated that many of the unobligated
balances were in accounts with mainly grant activities or in accounts
where the mission was accomplished through contracts.

32Under the Government Performance and Results Act of 1993 (GPRA), OMB is
required to prepare an annual governmentwide performance plan and to
submit it to Congress with the President's budget beginning in fiscal year
1999: 31 U.S. C. 1105(a)(28). Congress enacted GPRA to promote a
government focus on managing by results. Finding that waste and
inefficiency in federal programs were undermining confidence in
government, Congress sought to hold federal agencies accountable for the
results of federal spending through regular and systematic performance
planning measurement and reporting. With the implementation of GPRA,
federal agencies are required to set goals, measure performance, and
report on their accomplishments. The act requires that federal agencies
establish long-term goals, as well as annual goals. Agencies must then
measure their performance against the goals they set and report publicly
on how well they are doing. For a fuller discussion of the framework, see
GAO, Managing for Results: The Statutory Framework for Performance-Based
Management and Accountability, GAO/GGD/AIMD-98-52 (Washington, D.C.: Jan.
28, 1998).

33While governmentwide performance measures have not been developed for
combating terrorism, DHS is working to develop such measures for homeland
security activities related to critical infrastructure. According to DHS's
Interim National Infrastructure Protection Plan, IAIP officials have
identified a set of basic metrics that can be used to evaluate performance
across the 13 critical infrastructure sectors-agriculture, banking and
finance, chemical, defense industrial base, emergency services, energy,
food, government, information and telecommunications, postal and shipping,
public health, transportation, and water sectors. IAIP is working with
agencies responsible for these sectors to develop a supplemental set of
measures for each sector. The intent of this process is to provide DHS and
the sector-specific agencies with feedback on where and how they should
focus their resources to be most effective. According to IAIP officials,
IAIP and the sector-specific agencies have not completed the performance
measures but some have developed target dates for their completion.

34Established by Section 5 of Executive Order 13228 (Oct. 8, 2001), the
Homeland Security Council is composed of more than 20 members who are
responsible for advising and assisting the President with respect to all
aspects of homeland security. The council serves as the mechanism for
ensuring coordination of homeland security-related activities of executive
departments and agencies and effective development and implementation of
homeland security policies.

35For purposes of this report, we are defining existing strategies as the
National Strategy for Homeland Security, the National Security Strategy of
the United States, and the National Strategy for Combating Terrorism. The
President issued the National Security Strategy of the United States in
September 2002. It provides a broad framework for strengthening U.S.
security in the future and identifies the national security goals of the
United States, describes the foreign policy and military capabilities
necessary to achieve those goals, evaluates the current status of these
capabilities, and explains how national power will be structured to
utilize these capabilities. The President issued the National Strategy for
Combating Terrorism in February 2003 elaborating on the terrorism aspects
of the national security strategy by expounding on the need to destroy
terrorist organizations, win the "war of ideas," and strengthen security
at home and abroad, focusing on identifying and defusing threats before
they reach the borders of the United States.

36See GAO, Performance Budgeting: Observations on the Use of OMB's Program
Assessment Rating Tool for the Fiscal Year 2004 Budget, GAO-04-174
(Washington, D.C.: Jan. 30, 2004).

37GSA officials told us that they do not have performance goals or
measures related to homeland security within the Public Buildings Service
section of GSA's 2002 Strategic Plan because they believe the level of
homeland security activities the agency conducts does not warrant the
development of separate performance goals or measures.

38According to DOD, the antiterrorism program is a collective, proactive
effort to deter, detect, prevent, defend against, respond to, defeat, and
mitigate terrorist attacks aimed at DOD personnel and their families,
selected DOD contractors, installations, infrastructure, and key assets
essential to mission accomplishment. Furthermore, it mitigates the effects
of terrorism to sustain essential military operations.

39See GAO, Combating Terrorism: Action Needed to Improve DOD Antiterrorism
Program Implementation and Management, GAO-01-909 (Washington, D.C.: Sept.
19, 2001).

1September 11 coincided with departments' and agencies' submissions to OMB
for fiscal year 2003 and occurred 3 weeks before the start of fiscal year
2002. Supplemental funds enacted in fiscal year 2001 (P.L 107-38) were for
the most part not available for agency obligations until fiscal year 2002.
In addition, a second supplemental appropriations bill was signed into law
on August 2, 2002 (P.L. 107-206).

2OMB uses its MAX database to prepare the President's annual budget, and
it is the source of data for this appendix.

3"Bureau" is defined as the principal subordinate organizational unit of
an agency, such as the Transportation Security Administration in DHS or
the Agricultural Research Service in the Department of Agriculture.

4Although the Department of Homeland Security did not exist in fiscal year
2002, the amounts shown include activities and funding that were
subsequently transferred into DHS in fiscal year 2003. The amounts shown
under the department were constructed after the fact for data
comparability.

5Homeland Security Act of 2002, Pub. L. 107-296, section 889, 116 Stat.
2135, 2251 (2002).

1Pub. L. 107-296, 116 Stat. 2135 (2002).

2Under the Homeland Security Act of 2002, the Department of Homeland
Security was established. When the Department of Homeland Security became
operational in March 2003, the activities of 22 entities were consolidated
and approximately 60 percent of homeland security funding was merged under
one department.

3There are 17 budget functions for the U.S. government-National Defense;
International Affairs; General Science Space and Technology; Energy;
Natural Resources and Environment; Agriculture; Commerce and Housing
Credit; Transportation; Community and Regional Development; Education,
Training, Employment, and Social Services; Health; Medicare; Income
Security; Social Security, Veterans Benefits and Services; Administration
of Justice; and General Government.

4According to OMB staff responsible for preparing this analysis on behalf
of the President, OMB has determined the initiative areas to be the six
critical mission areas captured in the National Strategy for Homeland
Security-Intelligence and Warning, Border and Transportation Security,
Domestic Counterterrorism, Protecting Critical Infrastructure and Key
Assets, Defending against Catastrophic Threats, and Emergency Preparedness
and Response. (See app. II for a detailed description of each critical
mission area.)

5Circular No. A-11: Preparation, Submission, and Execution of the Budget,
Executive Office of the President, Office of Management and Budget
(Washington, D.C.: June 21, 2005).

6OMB staff stated that the change in the overseas combating terrorism
reporting requirement was not sought by the Administration and OMB was not
aware of legislative history explaining Congress's reasons for the change.
We were unable to find legislative history explaining why section 889
excluded overseas combating terrorism reporting requirements.

7Assessing risks for specific assets is defined by two conditions: (1)
probability-the likelihood, quantitative or qualitative, that an adverse
event would occur; and (2) consequences-the damage resulting from the
event, should it occur. Thus, the most severe risks are those that have
both the greatest probability of occurring and would cause the greatest
damage. Actual risk reflects the combination of the two factors. Risks may
be managed by reducing the probability, the consequence, or, where
possible, both.

831 U.S.C. 1105 (a).

9See GAO-03-170 .

10According to OMB's Program Assessment Rating Tool (PART) guidance, a
crosscut review is a review that looks at programs across multiple
agencies and can identify exemplary goals and practices, common measures
of performance, possible trade-offs in management and budget decisions,
and opportunities for better coordination among programs. The results of
crosscutting analyses can summarize common strengths and opportunities for
improvement.

1An account with combating terrorism activities may include funding
associated with more than one critical mission area. For example, as part
of its fiscal year 2006 budget request, DHS's Information Analysis and
Infrastructure Protection Assessment and Evaluation Account (024-90-0911)
has funding associated with the following critical mission areas:
Intelligence and Warning, Protecting Critical Infrastructure and Key
Assets, and Emergency Preparedness and Response.

2Circular No. A-11: Preparation, Submission, and Execution of the Budget,
Executive Office of the President, Office of Management and Budget
(Washington, D.C.: June 21, 2005).

1Gross budget authority is budgetary totals from which offsetting
collections have not been deducted. Offsetting collections are collections
by government accounts from other government accounts and any collections
from the public that are of a business type or a market-oriented nature.

2Results from nonprobability samples cannot be used to make inferences
about a population, because in a nonprobability sample some elements of
the population being studied have no chance or an unknown chance of being
selected as part of the sample.

3In the fiscal year 2005 Analytical Perspective, 9 agencies and the
District of Columbia use less than 0.1 percent of homeland security
dollars and, together, make up 0.26 percent of total homeland security
funding (about $121 million of the $46 billion homeland security dollars).
These 9 agencies included the Executive Office of the President,
Corporation for National and Community Service, National Archives and
Records Administration, United States Holocaust Memorial Museum,
Department of Education, Securities and Exchange Commission, Office of
Personnel Management, Department of Housing and Urban Development, and the
Federal Communications Commission.

4National Security Council officials declined to meet with us or to
confirm that the Administration had not yet issued any updates or
revisions to the National Strategy for Homeland Security, the National
Strategy for Combating Terrorism, and the National Security Strategy of
the United States. In addition, National Security Council officials
declined to provide us with information on the status of any future plans
for issuing updates to these strategies.

5See GAO-03-170 .

6Pub. L. No. 105-85, 111 Stat. 1638, 1889(1997) as amended by Pub. L.
105-261, 112 Stat. 1930, 2168(1998).

1Officials at the Department of Defense reported that OMB determines how
much of DOD's funding relates to combating terrorism.

2Pub. L. 107-296, 116 Stat. 2135 (2002).

3Circular No. A-11: Preparation, Submission, and Execution of the Budget,
Executive Office of the President, Office of Management and Budget
(Washington, D.C.: June 21, 2005).

4OMB staff said that while the current methodology for computing USCG
homeland security funding includes the five missions from section 888 of
the Homeland Security Act of 2002, they do not recognize section 888 as
the basis for making that determination.

1See GAO-03-170 .

2Pub. L. No. 105-85, 111 Stat. 1629, 1889 (1997).

3Pub. L. No. 107-296, 116 Stat. 2135 (2002).

431 U.S.C. 1005(a).

In response to the September 11 attacks and the resulting emphasis placed
on combating terrorism, Congress took legislative action to revise
reporting requirements related to federal funding for combating terrorism
activities. Under section 889 of the Homeland Security Act of 2002, the
President's annual budget is required to include an analysis of homeland
security funding. 3 This analysis is to be organized by budget function
(i.e., functions that cover 17 areas of the government such as agriculture
and health), agency, and initiative area. According to OMB staff
responsible for preparing this analysis on behalf of the President, OMB
adopted the six critical mission areas captured in the National Strategy
for Homeland Security-Intelligence and Warning, Border and Transportation
Security, Domestic Counterterrorism, Protecting Critical Infrastructure
and Key Assets, Defending against Catastrophic Threats, and Emergency
Preparedness and Response-to represent initiative areas in its analysis.
(See app. II for a detailed description of each critical mission area). 4
This funding analysis appears in the Analytical Perspectives, which
accompanies the President's budget and provides information on requested
funding levels related to homeland security. 5 Much of the funding for
combating terrorism activities is embedded within appropriation accounts
that finance programs that are not primarily homeland security or overseas
combating terrorism related. This makes it difficult to identify
activities and track funding without such an analysis. For example, the
U.S. Coast Guard (USCG) receives the majority of its appropriations
through its Operating Expenses Account. This funding supports the USCG's
operations both for combating terrorism activities such as securing ports,
waterways, and the coast and for non-combating terrorism activities such
as ice-breaking operations to facilitate navigation through waterways.
Because combating terrorism funding is embedded within appropriation
accounts, agencies provide OMB with information on the portion of funding
that is attributable to combating terrorism activities-both homeland
security and overseas combating terrorism. OMB then uses this information
to report funding information on homeland security activities in the
Analytical Perspectives.

In November 2002, we reported on the difficulty the executive branch faced
in identifying and tracking combating terrorism funding and other
challenges associated with reporting such data to Congress. 6 Among these
other challenges was the difficulty the executive branch faced in
measuring the effective use of funds for combating terrorism since clearly
defined federal and national performance objectives and measures for
assessing programs' progress had not been established. 7 This report
updates the information contained in our 2002 report by responding to the
following questions:

           1. How do agencies determine what portion of their annual
           appropriations relates to combating terrorism?
           2. What is the status of the recommendations from our 2002 report?
           8

In addition, we also identified patterns and trends in funding for
combating terrorism activities for fiscal years 2002 through 2005 as well
as the President's budget request for fiscal year 2006. This information
is discussed in appendix I. Further, we examined how section 889 of the
Homeland Security Act of 2002 affected the reporting of funding data and
the challenges OMB continues to face in tracking activities-specific lines
of work-related to combating terrorism and ensuring the transparency of
related funding data. The impact of section 889 on the reporting of
funding data and the challenges OMB continues to face in tracking
activities is discussed in appendix III. Finally, we reviewed combating
terrorism activities that were funded through 34 budgetary accounts to
determine whether the activities were consistent with OMB's definitions of
homeland security and overseas combating terrorism as defined in OMB
Circular No. A-11. 9 The information on combating terrorism activities
funded through these 34 accounts is included in appendix IV.

To address our objectives, we met with staff from OMB and with officials
from 7 agencies that conduct a range of combating terrorism activities-the
Departments of Agriculture (USDA), Defense (DOD), Energy (DOE), Homeland
Security (DHS), and Justice (DOJ), and the U.S. Army Corps of Engineers
(USACE) and the General Services Administration (GSA). To reflect a range
of funding levels, we selected these agencies from 33 agencies and the
District of Columbia that reported receiving funding related to combating
terrorism activities to OMB. The 7 agencies we selected account for about
90 percent of the total fiscal year 2006 budget request that the 33
agencies and the District of Columbia estimate relate to combating
terrorism. Because we obtained information from a nonprobability sample of
7 agencies and their directorates and offices with combating terrorism
responsibilities, the information we obtained cannot be generalized to all
agencies with combating terrorism responsibilities. We reviewed activities
in 34 budgetary accounts for the agencies in our review to determine
whether the activities were consistent with OMB's definitions of homeland
security and overseas combating terrorism as defined in OMB Circular No.
A-11. We selected accounts with the most funding for combating terrorism
at each agency as well as some accounts with smaller amounts. By reviewing
the activities in these 34 accounts, we reviewed at least 70 percent of
each agency's estimated gross budget authority related to combating
terrorism activities as reported in the President's fiscal year 2006
budget request. 10 Although we initially selected budgetary accounts to
review at DOD, we did not review these accounts because neither DOD nor
OMB maintains information on activities conducted by DOD to combat
terrorism at the account level. For illustrative purposes, we have
included a description of some of these accounts as well as the activities
funded through each account and the related budget authority in appendix
IV. We also analyzed combating terrorism data from the database used to
prepare the Budget of the United States for fiscal years 2002 through
2006. To ensure that the database we received was consistent with
published sources, we conducted electronic data testing and determined
that the data were sufficiently reliable for our purposes.

We conducted our work from January 2005 through November 2005 in
accordance with generally accepted government auditing standards. Appendix
V contains more detailed information on our scope and methodology.

Results in Brief

The seven agencies we contacted developed different methodologies to
estimate their portion of the federal budget that relates to combating
terrorism activities. These methods all involve some level of professional
judgment, which is inherent in any estimation process. Although OMB
provides guidance to agencies to help them determine the portion of their
budget authority that relates to combating terrorism activities, it does
not prescribe how agencies should make these determinations. Officials at
one agency-DOD-reported that OMB determines how much of DOD's funding
relates to combating terrorism. Officials at five of the other six
agencies we contacted that make their own determinations reported being
challenged in making such determinations because either (1) their
activities have multiple purposes that require them to use their judgment
in determining how much of an activity should be attributed to homeland
security, overseas combating terrorism, or non-combating terrorism or (2)
they must interpret OMB's combating terrorism definition to identify which
of their activities relate to combating terrorism. For example, GSA
officials said that they conduct upgrades to GSA-managed buildings' fire
alarm enhancement systems that could be used to alert employees to a
fire-a non-combating terrorism activity-and also to alert employees to
stay in the building in the event of a terrorist attack-a combating
terrorism activity. Consequently, GSA is challenged in categorizing
upgrades to GSA-managed fire alarm enhancement systems as a homeland
security activity because the application of these upgrades is not
exclusively related to homeland security. Agencies also reported having to
use professional judgment when interpreting accepted definitions of
combating terrorism to identify which of their activities relate to
combating terrorism. A DOE official told us that it can be problematic to
categorize activities that are associated with the Defense Nuclear
Nonproliferation Program. For example, one activity under this program is
to assist the Russians in converting surplus plutonium into fuel for
commercial reactors. After its conversion, this material is no longer
suitable for use in a nuclear weapon. The amount spent in Russia for the
conversion to fuel of already well protected materials is not reported as
combating terrorism, although the argument could be made that the
program's eventual effect may be to take potential ammunition away from
future terrorists. DOE cites this as one example of the fact that the
decision of whether an activity is considered combating terrorism or
non-combating terrorism is a judgment call based on interpretation of the
definition. Agencies report that they manage the process of estimating
combating terrorism funding levels through OMB oversight and supervisory
review. However, under section 889 of the Homeland Security Act of 2002,
OMB is no longer required to report on overseas combating terrorism
funding data. As a result, OMB staff said that they do not review or
validate estimates of overseas combating terrorism funding that they
continue to collect from federal agencies. Therefore, Congress receives
OMB-reviewed data on only the homeland security portion of combating
terrorism funding rather than on both homeland security and overseas
combating terrorism funding. Reporting on both would provide more
information to the Congress about the full range of combating terrorism
funding as currently defined.

Three recommendations from our 2002 report related to providing additional
information on spending and performance results have not been implemented.
11 We made two other recommendations in our prior report based on
reporting requirements that were subsequently repealed by the Homeland
Security Act of 2002, thus rendering these two recommendations moot. 12 In
our 2002 report, we recommended that OMB include agencies' obligation data
in its annual report on combating terrorism. 13 Without this information,
it is difficult for congressional decision makers to know how much funding
provided in prior years may be available to help reduce new spending
requests; whether agencies are delivering their programs as expected, that
is, at the rate of spending that they have claimed in earlier budget
requests; or what the level of effort is for a particular year. Although
OMB staff continue to be concerned about the effort required to report
these data, they said they might consider reporting obligation information
for a targeted set of accounts that receive multiyear funding and carry
balances for homeland security programs from year to year. We continue to
believe that our prior recommendation on this issue is relevant and should
be implemented. In our 2002 report, we also recommended that OMB direct
relevant departments to develop or enhance combating terrorism performance
goals and measures and include such measures in the governmentwide plan to
assist in determining whether funding increases have improved performance
results. Three of the seven agencies in our review told us that OMB had
not directed them to develop performance measures or enhance combating
terrorism performance goals and measures specifically for combating
terrorism activities. However, four of the seven agencies in our review
have developed performance measures for combating terrorism activities.
OMB staff said that they are working with agencies through initiatives
such as the Performance Assessment Rating Tool (PART) to improve
performance measurement of government programs, including those that
relate to homeland security. 14 However, OMB has not yet completed all
PART reviews for programs that relate to these activities or done either a
crosscutting combating terrorism or homeland security PART review that
could address the appropriateness of performance measures in this larger
context. Our 2002 report also recommended that national-level as well as
federal governmentwide performance measures be included in supplements to
existing strategies and in future revisions to strategies for homeland
security and the combating of terrorism overseas. OMB staff said that
governmentwide performance goals and measures have not been developed
because they are focusing their efforts on the development of combating
terrorism performance measures at the agency level, primarily with DHS.
Thus, supplements or updates to the national strategies that include
governmentwide or national level performance measures (i.e., goals and
measures to track progress of the numerous efforts by the federal, state,
and local governments and private sector to combat terrorism) have not
been issued. Without governmentwide goals and measures, the Administration
has no effective means of articulating to Congress or the American people
the federal government's progress, as a whole, related to combating
terrorism. Therefore, we continue to believe that our prior
recommendations on this issue have merit and should be implemented.

We provided a draft of this report to OMB, USDA, DOD, DOE, DHS, DOJ,
USACE, GSA, and the National Security Council for review and comment.

OMB objected to GAO including information on overseas combating terrorism
funding data because it has not been reviewed by OMB since fiscal year
2003. In addition, GSA provided formal written comments on a draft of this
report and concurred with its contents. Copies of OMB's letter and GSA's
letter are presented in appendix VIII and appendix IX, respectively. USDA,
DOD, DOE, and USACE had no comments on the report. OMB, DHS, and DOJ
provided technical comments that we incorporated as appropriate and the
National Security Council did not provide comments.

Background

The National Defense Authorization Act for Fiscal Year 1998 (NDAA for FY
1998), as amended by the National Defense Authorization Act for Fiscal
Year 1999 (NDAA for FY 1999) required OMB to issue both a classified and
an unclassified report 15 on funding to combat terrorism. 16 Under the
NDAA reporting requirements, OMB's annual report addressed funding for
combating terrorism without differentiating between homeland security and
overseas activities. 17 However, in its 2002 unclassified report, OMB, for
the first time, explicitly distinguished between overseas combating
terrorism activities coordinated by the National Security Council and
homeland security activities coordinated by the President's Office of
Homeland Security.

Section 889 of the Homeland Security Act of 2002 repealed the NDAA
reporting requirements in favor of new reporting requirements. In
particular, section 889 required the President's budget to include an
analysis of "homeland security funding," which it defined by reference to
OMB's 2002 report as activities to detect, deter, protect against, and if
needed, respond to terrorist attacks occurring within the United States.
OMB's definition of homeland security activities included activities that
the agency had not previously treated as combating terrorism.

The 2003 annual report on combating terrorism was the last combating
terrorism report issued under the NDAA reporting requirements. OMB's next
report to Congress was published as part of the President's fiscal year
2005 budget, which was issued in February 2004 and reflected the changes
called for in that act for the first time. In its final 2003 unclassified
annual report on combating terrorism, OMB categorized the government's
homeland security activities into the six critical mission areas discussed
in the National Strategy for Homeland Security.

Seven Agencies Use Different Methodologies to Estimate How Much of the
Budget Supports Combating Terrorism Activities

The seven agencies we contacted use different methods to estimate the
portion of their authorized funding that supports combating terrorism
activities. 18 Although OMB provides guidance to agencies, it does not
prescribe a specific methodology for how agencies should determine the
portion of their budget authority that relates to combating terrorism
activities. One agency we contacted-DOD-reported that OMB determines how
much of DOD's funding relates to combating terrorism. While OMB staff said
that they expect most executive agencies to provide them with funding data
related to combating terrorism activities, they said that they make these
determinations for DOD. DOD officials said that they enter budget data
into OMB's central database and then OMB staff review the data and extract
information that they find consistent with OMB's definition of combating
terrorism.

Six of the other seven agencies we reviewed developed their own
methodologies using guidance, such as OMB Circular No. A-11, which
includes definitions for combating terrorism activities and instructions
for submitting information on funding data related to combating terrorism
activities to OMB. 19 Because these methodologies involve estimations,
some level of professional judgment is inherent throughout the process. To
implement these methodologies, agencies first identify their combating
terrorism activities and then estimate their related funding levels. (See
app. VI for guidance agencies most commonly use to identify combating
terrorism activities.)

Officials from two of these six agencies-GSA and DHS-reported that they
used methods involving formulas to determine their funding levels that are
related to combating terrorism. Officials from GSA told us that they use a
formula-driven methodology for estimating its budget authority for the
portion of Real Property Activities within its Federal Buildings Fund that
relate to homeland security activities. 20 To derive this methodology, GSA
officials from its Office of Budget said GSA consulted with OMB and
reviewed all activities conducted under the Federal Buildings Fund, looked
at historical trends related to homeland security activities associated
with the fund, and applied their professional judgment. Figure 1
illustrates GSA's methodology and demonstrates how the agency applied its
methodology in estimating its fiscal year 2006 budget authority for the
portion of Real Property Activities within its Federal Buildings Fund that
relate to homeland security activities.

Figure 1: GSA's Methodology for Estimating the Portion of Budget Authority
Associated with Real Property Activities That Relate to Homeland Security

aNew construction costs includes costs associated with GSA's efforts to
implement security measures, such as installing perimeter protection
measures (such as cameras or fences) to newly constructed buildings.

bAccording to GSA officials, GSA makes budgetary requests for repayments
to the Department of the Treasury's (Treasury) Judgment Fund for money
that Treasury disbursed on behalf of GSA when a contractor made a claim
against GSA and successfully sued the government. Treasury will notify GSA
when such a payment took place, and GSA will request budget authority
within the next fiscal year to reimburse Treasury's Judgment Fund. Thus,
all such requests are included as adjustments to the total new
construction costs.

cAccording to GSA officials, GSA determined that 5 percent of its new
construction costs was a reasonable estimate related to homeland security
activities when they initially developed their methodology. They reported
reviewing all activities conducted under the Federal Buildings Fund,
looking at historical trends related to homeland security activities
associated with the fund, and applying their professional judgment to
derive this percentage.

dMajor repairs and alterations costs include costs GSA incurs in
implementing security enhancements to modify federal buildings where the
total project is estimated to cost more than $2.41 million in fiscal year
2006. The $2.41 million is based on GSA's budget request and may change
once Congress appropriates funds to GSA.

eAccording to GSA officials, GSA determined that 1 percent of its major
repair and alterative costs was a reasonable estimate related to homeland
security activities when they initially developed their methodology. They
reported reviewing all activities conducted under the Federal Buildings
Fund, looking at historical trends related to homeland security activities
associated with the fund, and applying their professional judgment to
derive this percentage.

fGlass fragmentation costs are costs GSA incurs in installing window
systems in federal buildings designed to mitigate the hazardous effects of
flying glass following an explosive event.

gMinor repairs and alterations are costs GSA incurs in implementing
security enhancements to modify federal buildings where the total project
is estimated to cost less than $2.41 million per project in fiscal year
2006. The $2.41 million is based on GSA's budget request and may change
once Congress appropriates funds to GSA.

hBuilding operations costs associated with homeland security activities
are those costs GSA incurs to conduct progressive collapse studies. These
studies help determine an appropriate structural design that will mitigate
the effects of progressive collapse. For instance, if a terrorist bomb
were to cause the local failure of one column and a major collapse within
one structural bay, a design mitigating progressive collapse would
preclude the additional loss of primary structural members beyond the
localized damage zone.

iThe $79.2 million does not include an estimate of security costs
associated with GSA's leased facilities. In fiscal year 2006, GSA
requested $4 billion for leasing facilities. GSA officials acknowledged
that they have not estimated the portion of their leased costs that relate
to homeland security efforts, but plan to discuss with OMB the possibility
of doing so in future years.

Officials from DHS's component offices with whom we met-Customs and Border
Protection, Immigration and Customs Enforcement, the Information Analysis
and Infrastructure Protection Directorate, the Office of State and Local
Government Coordination and Preparedness (SLGCP), the Transportation
Security Administration, USCG, the United States Secret Service (USSS),
and the Science and Technology Directorate-told us that they also derived
formula-driven methodologies for determining their homeland security
funding levels. For example, officials from USSS said that they derived a
quantitative methodology for determining the portion of their
appropriation for Operating Expenses that relates to homeland security. 21
They said that to develop this methodology, USSS reviewed all of its
programs, activities, and related staff hours conducted under its two
missions-Protective Services and Investigative Services-to determine those
activities that related to homeland security. 22 See figure 2 for the USSS
methodology.

Figure 2: U.S. Secret Service Methodology for Estimating the Portion of
Budget Authority Associated with Operating Expenses That Relate to
Homeland Security

aAccording to USSS officials, USSS determined that 100 percent of its
protective services and 75 percent of its investigative services were
related to homeland security activities when they initially developed
their methodology. They reported reviewing all of USSS's programs,
activities, and related staff hours conducted under their two
missions-Protective Services and Investigative Services-to determine those
activities that related to homeland security and calculated related
percentages.

USSS officials told us that they discussed their methodology with OMB and
received OMB's approval to implement it. USSS officials told us that they
have been using this methodology to estimate the portion of their
operating expenses budget authority related to homeland security since
2003.

The other four agencies-DOE, USDA, USACE, and DOJ-reported having
methodologies in place to determine their funding levels for combating
terrorism activities that are less formula driven. For example, using the
definitions contained in OMB Circular No. A-11, a DOE official told us
that DOE personnel review the agency's programs and activities to
determine which are related to homeland security or overseas combating
terrorism. Then, a DOE official consults with OMB to determine whether OMB
would like the agency to make any revisions to the activities it has
designated as combating terrorism. Once DOE finalizes its determination
that an activity is categorized as a combating terrorism activity, 100
percent of that activity's budget authority is attributed to combating
terrorism. Additionally, officials from the component offices in USDA we
met with-the Animal and Plant Health Inspection Service (APHIS) and the
Agricultural Research Service (ARS)-told us that they used qualitative
methods for determining their homeland security funding levels. For
example, APHIS officials said that they developed a set of six questions
to determine whether their activities relate to homeland security. 23 In
reviewing these activities, APHIS officials told us that if any of the
questions in figure 3 apply, they will consider the activity related to
homeland security, and then 100 percent of that activity's budget
authority will be attributed to homeland security.

Figure 3: Questions APHIS Considers in Determining whether an Activity
Relates to Homeland Security

In addition to estimating funding levels for combating terrorism
activities, OMB also requires agencies to align their homeland security
activities with the critical mission areas in the National Strategy for
Homeland Security. Officials at four of the six agencies we visited that
estimate their combating terrorism funding levels said that they used
their professional judgment to determine which critical mission area best
aligns with their homeland security activities by comparing those
activities with the definitions of the national strategy's critical
mission areas. 24

As previously discussed, to estimate funding levels, agencies first
identify their combating terrorism activities. Officials at two of the six
agencies we contacted said that activities with multiple or dual purposes
pose a particular challenge to them when determining their combating
terrorism activities because they must apply professional judgment to
determine which purpose to emphasize. As a result, determining funding
levels for combating terrorism activities and aligning homeland security
activities to critical mission areas cannot be precise. For example, as
previously noted, GSA officials told us that they conduct upgrades to
buildings' fire alarm enhancement systems that could be used to alert
employees to a fire. However, these officials also said the same system
could also be used to alert employees to stay in the building in the event
of a terrorist attack. Consequently, GSA cannot definitively categorize
its fire alarm enhancement systems as a homeland security activity because
the efforts within this activity are not exclusively related to homeland
security. DHS officials also reported facing similar challenges. For
example, SLGCP has multi-use grants that could be used for both combating
terrorism and other goals. SLGCP staff cited the fact that the chemical
protection suits provided under the Firefighter Assistance Grant program
could be used in the field for a fuel spill or for a terrorist incident
such as a dirty bomb. Consequently, DHS believes the process of
categorizing combating terrorism activities is an estimation exercise, for
which the department's staff must apply their professional judgment.

Furthermore, agency officials at three agencies we visited said that an
additional challenge in determining whether an activity should be
considered a combating terrorism activity involves interpreting OMB's
combating terrorism definitions. For example, a DOE official told us that
it can be problematic to categorize activities that are associated with
the Defense Nuclear Nonproliferation Program such as efforts to assist the
Russians in converting surplus plutonium into fuel for commercial
reactors. After its conversion, this material is no longer suitable for
use in a nuclear weapon. Although the argument could be made that the
program's eventual effect may be to take potential ammunition away from
future terrorists, the amount spent in Russia for the conversion to fuel
of already well protected materials is not reported as combating
terrorism. DOE cites this as one example of the fact that the decision of
whether an activity is considered combating terrorism or non-combating
terrorism is a judgment call based on interpretation of the definition.

Agencies in our review manage the process of estimating funding levels for
combating terrorism activities through OMB oversight and supervisory
review. According to OMB, the responsibility of ensuring that homeland
security activities are properly categorized is a joint effort made by OMB
and the agencies involved. For their part, OMB staff perform reviews of
activities determined to be related to homeland security to ensure that
they are in accordance with the homeland security definition. OMB staff
told us that there is no written guidance for such a review. Instead, OMB
staff rely on the definition in OMB Circular No. A-11 and their judgment
to decide if the activity has been reasonably categorized.

OMB staff said that they currently do not review agency estimates of
funding data for overseas combating terrorism activities because OMB is no
longer required to report on overseas combating terrorism funding data. 25
Section 889 of the Homeland Security Act of 2002 repealed the NDAA
reporting requirements in favor of new reporting requirements. The section
889 reporting requirement applies only to homeland security activities,
not overseas activities related to combating terrorism. 26 Although OMB
still collects overseas combating terrorism funding data, OMB staff said
that they have not reviewed or validated this information since fiscal
year 2003. As a result, the overseas combating terrorism data for fiscal
years 2004-2006 has not received the same level of scrutiny as the
homeland security data. Similarly, without any future legislative action,
OMB does not plan to review or validate future funding estimates related
to overseas combating terrorism activities. As a result, Congress does not
receive reports on both the homeland security and overseas combating
terrorism portions of combating terrorism funding.

In addition to reviewing homeland security data, OMB also reports taking
steps to ensure that agencies have properly aligned their homeland
security activities with the six critical mission areas outlined in the
National Strategy for Homeland Security. OMB staff told us that annually,
they examine the activities agencies aligned with each critical mission
area to ensure consistency across all federal agencies and determine if
the activities have been properly aligned based on the definitions of the
critical mission areas in the National Strategy for Homeland Security.
Such alignments can help inform congressional decision makers about the
amount of funding that has been allocated to any one critical mission
area.

In addition to undertaking the previously mentioned reviews, each year
since 2002, OMB has provided agencies with an opportunity to make changes
to the activities they report as homeland security. In fiscal year 2005,
OMB formalized this process by asking agencies to complete a form
outlining the agency's proposed changes prior to official submission of
annual budget requests. OMB staff said that OMB's examiners use the
definition for homeland security in its Circular No. A-11 to review each
agency's request, and then the examiners discuss the agencies' request
with staff from OMB's Homeland Security Branch, as well as the agency to
decide if the activity has been reasonably categorized. 27

Officials at all six of the agencies we contacted who make their own
determinations of funding related to combating terrorism reported having
controls in place to help ensure that the agency's combating terrorism
activities are appropriately identified and categorized as either homeland
security or overseas combating terrorism. For example, DHS officials said
that DHS budget desk officers within the Chief Financial Officer's Budget
Division review activities its components recommend as combating terrorism
and check for activities that may have been categorized incorrectly. Then,
another budget desk officer, within the same division, reviews the data
for unusual fluctuations or trends. If necessary, the budget desk officer
and component representatives are to contact OMB to resolve any potential
disagreements. After agencies submit information to OMB, OMB program
examiners review the data and approve the activities or request the
agencies to make revisions according to their instruction.

Implementation of Three Recommendations Could Provide Additional
Information for Budget Decisions and Understanding of Performance

OMB has not implemented three recommendations from our 2002 report that
would have and still could provide OMB and Congress with additional
information for making budget decisions and help them understand
performance results. 28 In our 2002 report, we recommended that OMB
require agencies to provide information on obligations in the database
used by OMB to produce the President's annual budget request-and that OMB
should include obligations as reported in this database in its annual
report on combating terrorism. We made this recommendation to help
Congress obtain information on spending that supports the President's
annual budget request related to combating terrorism activities and to
provide decision makers with insights as to whether programs are being run
according to plans established by their budget projections. 29 Without
including obligation data in the Analytical Perspectives, along with
funding levels authorized by Congress for agencies' homeland security
activities, it is difficult for decision makers to know (1) how much
funding from prior years is still available to potentially reduce new
spending requests, (2) whether the rate of spending for a program is
slower than anticipated, or (3) what the level of effort (i.e., size of
the program) is for a particular year as well as for a program over time.

OMB staff told us that OMB has not substantially changed its position on
this recommendation since we published our 2002 report. 30 OMB staff
continue to cite the effort required to produce such data. While OMB staff
acknowledged that OMB examiners use obligation data in assessing the
appropriateness of agency budget requests overall, they have felt that
budget authority data provide the most insight into combating terrorism
programs and facilitate follow up on areas of concern. OMB staff also said
that including obligation information in its funding analysis is not
necessary because at the end of the fiscal year, most agencies with
homeland security activities have already obligated the majority of their
budget authority. However, OMB staff also said that they might consider
reporting obligation information for a targeted set of accounts that
receive multiyear funding and might carry balances for homeland security
programs from year to year, unlike the majority of accounts that receive
funding with only 1 year of availability. A conservative analysis suggests
that unobligated balances associated with funding for homeland security
activities for fiscal years 2002 through 2004 could be between $2 billion
and $3.4 billion. Although it would be important to understand how
agencies plan to use these balances, information on what funding is
unobligated-and in which accounts-is potentially useful for congressional
deliberations on the President's budget request. 31 We recognize that
collecting these data would create an additional workload for both OMB and
agency budget officials, but we continue to believe that such an effort is
warranted for congressional oversight because of the high priority placed
on combating terrorism. Therefore, we continue to believe that our prior
recommendation on this issue from our 2002 report is relevant and should
be implemented.

Similarly, implementation of our 2002 recommendation that OMB direct
relevant departments to develop or enhance combating terrorism performance
goals and measures and include such measures in the governmentwide plan
would assist in determining whether funding increases have improved
performance results. 32

Although three of the seven agencies in our review told us that OMB did
not direct them to develop performance measures for combating terrorism,
OMB staff said that they are working with agencies on the development of
combating terrorism performance measures at the agency level, primarily
with DHS. OMB staff also said that they have not yet taken any action to
prepare measures on a governmentwide basis. 33 Additionally, OMB has not
yet prepared a governmentwide plan that could include such measures
related to combating terrorism. OMB staff said that the Homeland Security
Council-which provides advice to the President on homeland security
issues-DHS, and OMB are coordinating and planning for the future
development of governmentwide performance measures related to combating
terrorism. 34 However, OMB staff said that they have not yet established a
timeline for developing such measures.

Implementation of our 2002 recommendation to include national-level and
federal governmentwide combating terrorism performance measures as a
supplement to existing strategies and their future revisions would help to
assess and improve preparedness at the federal and national levels. As
previously discussed, federal governmentwide performance measures related
to combating terrorism have not yet been developed. Moreover, there have
been no supplements or revisions to the existing national strategies that
include federal governmentwide or national-level combating terrorism
performance goals and measures. 35 Without goals and measures from the
federal and national levels, it is difficult to organize a coordinated and
effective combating terrorism effort. Because numerous agencies are
responsible for combating terrorism, federal governmentwide performance
planning could better facilitate the integration of federal and national
activities to achieve federal goals in that they could provide a cohesive
perspective on the goals of the federal government. Furthermore, without
governmentwide combating terrorism goals and measures, the Administration
does not have an effective means of articulating to Congress or the
American people the governmentwide accomplishments related to combating
terrorism.

While OMB has not yet developed governmentwide performance goals and
measures, OMB established a formal assessment tool for the budget
formulation process in fiscal year 2002-the Program Assessment Rating Tool
to help measure program performance. However, OMB has not yet completed
all PART reviews for programs that relate to combating terrorism
activities, or done a crosscutting combating terrorism or homeland
security PART review that could address the appropriateness of performance
measures in the larger context. In our recommendation from an earlier
report, we stated that targeting PART could help focus decision makers'
attention on the most pressing policy and program issues. 36 Furthermore,
we recommended that such an approach could facilitate the use of PART
assessments to review the relative contributions of similar programs to
common or crosscutting goals and outcomes.

It is critical that the federal government, as the steward of the
taxpayers' money, ensure that such funds are managed to maximize results.
Governmentwide combating terrorism performance measures that support the
national strategies would allow the Administration and Congress to more
effectively assess the federal government's progress in combating
terrorism initiatives, and better determine how effectively the government
is using valuable resources. Furthermore, they would provide a more
effective means of holding agencies accountable for achieving results.

Notwithstanding a lack of progress in developing governmentwide
performance measures, some agencies have performance goals and measures
that reflect priorities for combating terrorism. Performance measures can
provide information on many things, such as outputs, which provide the
number of activities, and outcomes, which demonstrate achievement of
intended results. Four of the seven agencies we contacted-DHS, DOE, USDA,
and DOJ- developed performance measures for combating terrorism activities
as part of their efforts under the Government Performance and Results Act
of 1993 (GPRA). 37 An example of a DOE output performance measure,
designed to help achieve its goal of protecting National Nuclear Security
Administration personnel, facilities, and nuclear weapons is as follows:
"Replace, upgrade, re-certify 15 percent of emergency response equipment
by 2009."

To help DHS evaluate its efforts related to preventing entry of
unauthorized individuals and those that pose a threat to the nation, DHS
created the following performance measure: "Determine the percentage of
foreign nationals entering the United States who have biometric and
biographic information on file prior to entry, including the foreign
nationals who are referred for further inspection actions and with
fraudulent documents identified." This is an output-related performance
measure that provides information about the number of foreign nationals
who enter the country requiring further inspection.

Under GPRA, virtually every executive agency is required to develop
strategic plans covering a period of at least 5 years forward from the
fiscal year in which it is submitted and to update those plans at least
every 3 years. Under this act, strategic plans are the starting point for
agencies to set annual performance goals and to measure program
performance in achieving those goals. Although GPRA does not specifically
require executive agencies to develop strategic plans related to combating
terrorism, DOD has initiated efforts to develop strategic plans that
incorporate performance measures for combating terrorism. In response to
our previous recommendation that DOD develop a framework for the
antiterrorism program that would provide the department with a vehicle to
guide resource allocations and measure the results of improvement efforts,
38 DOD developed an Antiterrorism Strategic Plan. 39 This preliminary
framework includes, among other things, a collective effort to defend
against, respond to, and mitigate terrorist attacks aimed at DOD
personnel. According to DOD officials, the strategic goals established in
DOD's Antiterrorism Strategic Plan directly align with OMB's definitions
of homeland security and overseas combating terrorism. One of DOD's
strategic goals is to conduct effective antiterrorism training and execute
realistic antiterrorism exercises. DOD officials reported that they intend
to collect antiterrorism performance data from all DOD components and plan
to issue the first performance report on antiterrorism in the second
quarter of fiscal year 2006. While we have not yet fully evaluated the
effectiveness of this framework or plan, such efforts represent important
steps taken by an agency to develop performance measures and,
consequently, a results-oriented management framework specifically related
to combating terrorism activities.

Currently, because governmentwide performance measures have not been
developed, the executive branch does not have a means to effectively
measure and link resources expended and performance achieved related to
combating terrorism efforts on a governmentwide basis. Without a clear
understanding of this linkage, the executive branch and Congress may be
missing opportunities to increase productivity and efficiency to ensure
the best use of taxpayer funds. Therefore, we continue to believe that our
prior recommendations on this issue from our 2002 report are important and
should be implemented.

In our 2002 report, we also made recommendations to OMB concerning an
analysis of duplication of effort related to combating terrorism
activities and the timely reporting of information to support
congressional budget deliberations. Our November 2002 report was issued
concurrently with the enactment of the Homeland Security Act of 2002,
which repealed OMB's prior reporting requirements, including the
duplication analysis, and accelerated the timeline for OMB to report
funding data on homeland security activities. The status of these
recommendations is discussed further in appendix VII.

Conclusions

Given the recent emphasis on and significance of combating terrorism,
Congress should have the best available funding information to assist in
its oversight role. Since the enactment of the Homeland Security Act of
2002, OMB has not been required to report on overseas combating terrorism
data. Moreover, OMB staff said that funding data for overseas combating
terrorism activities do not receive the same level of scrutiny as funding
data for homeland security activities. Thus, the quality of the overseas
combating terrorism data may degrade over time. Reporting such data along
with homeland security funding would greatly improve the transparency of
funding attributed to combating terrorism activities across the federal
government. Although OMB's analysis of homeland security funding in the
Analytical Perspectives of the President's budget satisfies the current
legal requirements under the Homeland Security Act of 2002, it does not
provide a complete accounting of all funds allocated to combating
terrorism activities.

Matter for Congressional Consideration

If Congress is interested in receiving data on overseas combating
terrorism funding as well as data on homeland security funding, then
Congress should consider requiring OMB to report on overseas combating
terrorism funding data in the Analytical Perspectives of the President's
budget along with homeland security funding.

Agency Comments

We provided a draft of this report to OMB, USDA, DOD, DOE, DHS, DOJ,
USACE, GSA, and the National Security Council for review and comment.

OMB provided formal written comments on December 21, 2005, which are
presented in appendix VIII. OMB said it appreciates the in-depth analyses
in the report and the detailed review of the government's homeland
security spending levels, but objected to GAO including information on
overseas combating terrorism funding data. OMB questioned the reliability
of this information because it has not reviewed agency submissions of
overseas combating terrorism data since fiscal year 2003. We believe the
overseas combating terrorism data are sufficient for the purposes of this
report and therefore have included them in appendix I. As discussed in
this report, agencies in our review that provide information on combating
terrorism activities-including those with overseas combating terrorism
responsibilities-use OMB criteria and their own internal monitoring and
review processes to categorize funding by activities. These agencies
reported that they have designed controls over the estimation process to
help ensure the reliability of the data. However, we agree that OMB's
review would provide an additional level of assurance, which is why we
have made this a matter for congressional consideration.

In addition to OMB's comments, GSA provided formal written comments on a
draft of this report on December 2, 2005, which are presented in appendix
IX. In commenting on the draft report, GSA noted that it concurred with
the contents of the report that discussed GSA. USDA, DOD, DOE, and USACE
had no comments on the report. OMB, DHS, and DOJ provided technical and
clarifying comments that we incorporated as appropriate. The National
Security Council did not provide comments.

We are sending copies of this report to the Senate Committee on Homeland
Security and Governmental Affairs; Senate Committee on the Judiciary,
Subcommittee on Terrorism, Technology, and Homeland Security; the House
Committee on Government Reform; the House Committee on the Judiciary; the
Director of the Office of Management and Budget; the Commanding General
and Chief of Engineers of the U.S. Army Corps of Engineers; the Secretary
of the Department of Agriculture; the Secretary of the Department of
Defense; the Secretary of the Department of Energy; the Attorney General;
the Administrator of the General Services Administration; the Secretary of
Homeland Security; and other interested parties. We will also make copies
available to others on request.

In addition, the report will be available on GAO's Web site at
http://www.gao.gov . If you or your staff have any questions about this

report, please contact me at (202) 512-8777 or by e-mail at
jonespl@gao.gov . GAO contacts and staff acknowledgments are listed in
appendix X.

Paul L. Jones Director, Homeland Security and Justice Issues

Appendix I: Patterns and Trends in Funding for Homeland Security and
Overseas Combating Terrorism Activities Appendix I: Patterns and Trends in
Funding for Homeland Security and Overseas Combating Terrorism Activities

In this report, we use fiscal year 2002 as the base year for analyzing
trends in funding for combating terrorism for a number of reasons.
Although fiscal year 2001 may seem like the logical starting point, fiscal
year 2002 was the first full year in which decision making was informed by
the terrorist attacks in the United States. 1 Moreover, to make
information comparable for the President's fiscal year 2004 budget
request, the Office of Management and Budget (OMB) restructured fiscal
years 2002 and 2003 budget data to reflect changes that occurred with the
creation of the Department of Homeland Security (DHS) in 2003. This made
fiscal year 2002 the earliest year that OMB's MAX database 2 captured
funding for combating terrorism that is, for the most part, in the current
agency, bureau, 3 and account structure. In addition, OMB for the first
time required agencies to identify funding for homeland security and
overseas combating terrorism separately from other funding in an account.
Finally, fiscal year 2002 marked the earliest year in which OMB presented
information organized according to the National Strategy for Homeland
Security's six critical mission areas in its Annual Report to Congress on
Combating Terrorism (September 2003).

The information for homeland security and overseas combating terrorism
(OCT) is shown separately in the following tables. Tables 1 to 3 provide
information on homeland security at progressively finer levels of detail.
However, none of these tables, or tables 4 and 5 include funding in fiscal
years 2004 and 2005 for DHS' Project BioShield. OMB asserts that including
this information can distort year-over-year comparisons. The Homeland
Security Appropriations Act of 2004 provided $5.6 billion for this project
to develop and procure tools to address public health consequences of
terrorism. Pursuant to that act, specific amounts became available in
fiscal year 2004 ($0.9 billion) and in fiscal year 2005 ($2.5 billion).
Tables 4 and 5 display how OMB and agencies characterize funding according
to the six critical mission areas for homeland security. Unlike the
appropriations account structure, which is based in law, mission area
categories and activities can be modified to meet changing needs. OMB has
stated that "the Administration may refine definitions or mission area
estimates over time based on additional analysis or changes in the way
specific activities are characterized, aggregated, or disaggregated."
Tables 6 and 7 provide unpublished OMB data on OCT. According to OMB
officials, they continue to collect these data from agencies, but do not
review agency information since OMB is no longer required to report on
overseas combating terrorism funding or activities.

All comparisons or trends are for fiscal years 2002 through 2005. We have
included the President's fiscal year 2006 budget request because it
contained the latest data available at the time of this review.

Homeland Security

Homeland security activities are funded in over 200 appropriations
accounts in 32 agencies, and the District of Columbia. As shown in table
1, the Departments of Homeland Security, Defense (DOD), Health and Human
Services (HHS), Justice (DOJ), and Energy (DOE) account for over 90
percent of governmentwide homeland security funding annually since fiscal
year 2003.

Table 1: Gross Budget Authority for Homeland Security-by Summarized Agency

Dollars in millions
                        FY 2002          FY 2003            FY 2004a  
Agency         Grossbudget  Percent      Gross  Percent      Gross Percent 
                    authority of total     budget of total     budget      of 
                                        authority           authority   total 
Department of       17,380       53     23,063       54     22,925      56 
Homeland                                                           
Securityb                                                          
Department of        5,159       16      8,442       20      7,025      17 
Defense                                                            
Department of        1,220        4      1,409        3      1,363       3 
Energy                                                             
Department of        1,913        6      4,144       10      4,060      10 
Health and                                                         
Human Services                                                     
Department of        2,144        7      2,349        6      2,181       5 
Justice                                                            
Other agencies       5,068       15      3,042        7      3,283       8 
Total              $32,884      100    $42,449      100    $40,837     100 

     Estimated FY 2005a     Requested FY            
                                2006                
Gross budget Percent of  Gross budget Percent of     Average annual change 
      authority      total     authority      total                 2002-2005 
         24,887         54        27,331         55                     12.71 
          8,566         19         9,513         19                     18.41 
          1,562          3         1,664          3                      8.59 
          4,229          9         4,407          9                     30.27 
          2,679          6         3,104          6                      7.71 
          4,092          9         3,923          8                     -6.88 
        $46,015        100       $49,942        100 

Source: GAO analysis of OMB data.

Notes: Gross budget authority includes offsetting collections from
fee-funded activities.

Percentages may not add to 100 percent because of rounding.

aExcludes amounts in fiscal years 2004 ($0.9 billion) and 2005 ($2.5
billion) for DHS's Project BioShield.

bDHS was not established until fiscal year 2003. Fiscal year 2002 data
shown for DHS represents funding for agency programs and activities that
eventually were transferred to the new department.

As shown in table 2, DHS has received the largest share of funding for
homeland security activities. The department's average annual funding has
been $22.1 billion, or about 54 percent of the total amount available
annually from fiscal years 2002 through 2005. 4 For fiscal year 2006, the
President proposed $27.3 billion for DHS's homeland security activities,
or 55 percent of total spending.

DOD also received a large share of homeland security funding averaging 18
percent annually over the same period, with $9.5 billion requested for
fiscal year 2006. Most of DOD's homeland security funding is for functions
related to security at military installations domestically and for
research and development of antiterrorism technologies. Homeland
security-related funding for DOD is increasing at an annual rate of about
18 percent, over 5 percent more than the rate of increase for DHS.

HHS has had the largest percentage increase since fiscal year 2002, with
an average annual rate of about 30 percent. Funding has been provided
primarily to improve local response to catastrophic events and for
research at the National Institutes of Health to find new ways to detect
and combat biological agents.

Table 2: Gross Budget Authority for Homeland Security-by Agency

Dollars in millions                                             
                                     FY 2002            FY 2003    
Agency                    Gross budget Percent of  Gross budget Percent of 
                                authority      total     authority      total 
Department of Homeland          17,380         53        23,063         54 
Securityb                                                       
Department of Defense            5,159         16         8,442         20 
Department of Agriculture          552          2           411          1 
Department of Commerce             118          0           111          0 
Department of Education              0          0             6          0 
Department of Energy             1,220          4         1,409          3 
Department of Health and         1,913          6         4,144         10 
Human Services                                                  
Department of Housing and            1          0             2          0 
Urban Development                                               
Department of Justice            2,144          7         2,349          6 
Department of Labor                 78          0            70          0 
Department of State                477          1           634          1 
Department of                    1,420          4           382          1 
Transportation                                                  
Department of Veterans              49          0           154          0 
Affairs                                                         
Department of the                  108          0            54          0 
Interior                                                        
Department of the                  116          0            80          0 
Treasury                                                        
Corporation for National            29          0            17          0 
and Community Service                                           
Corps of Engineers-Civil           139          0            75          0 
Works                                                           
District of Columbia               213          1            25          0 
Environmental Protection           187          1           134          0 
Agency                                                          
Executive Office of the            140          0            41          0 
President                                                       
Federal Communications               0          0             1          0 
Commission                                                      
General Services                    97          0            67          0 
Administration                                                  
Intelligence Community               0          0             0          0 
Management Account                                              
National Aeronautics and           223          1           205          0 
Space Administration                                            
National Archives and               10          0            10          0 
Records Administration                                          

           FY 2004a          Estimated           Requested          
                             FY 2005a             FY 2006           
      Gross budget  Percent      Gross  Percent      Gross  Percent   Average
         authority of total     budget of total     budget of total    annual
                             authority           authority             change
                                                                    2002-2005
            22,925       56     24,887       54     27,331       55     12.71
             7,025       17      8,566       19      9,513       19     18.41
               411        1        601        1        703        1      2.88
               124        0        167        0        184        0     12.27
                 8        0         25        0         23        0         0
             1,363        3      1,562        3      1,664        3      8.59
             4,060       10      4,229        9      4,407        9     30.27
                 2        0          2        0          2        0     25.99
             2,181        5      2,679        6      3,104        6      7.71
                53        0         56        0         47        0    -10.46
               697        2        824        2        938        2     19.99
               285        1        182        0        192        0    -49.58
               272        1        281        1        300        1     78.99
                82        0         65        0         57        0    -15.57
                91        0        102        0        111        0      -4.2
                23        0         17        0         20        0    -16.31
               102        0         89        0         72        0    -13.81
                19        0         15        0         15        0     -58.7
               131        0        107        0        185        0    -16.98
                35        0         30        0         22        0    -40.16
                 1        0          2        0          4        0         0
                79        0         65        0         80        0    -12.49
                 1        0         72        0         56        0         0
               207        1        218        0        205        0     -0.75
                16        0         17        0         20        0     19.35

Dollars in millions                                             
                                     FY 2002            FY 2003    
                             Gross budget Percent of  Gross budget Percent of 
                                authority      total     authority      total 
National Capital Planning            1          0             0          0 
Commission                                                      
National Science                   259          1           285          1 
Foundation                                                      
Nuclear Regulatory                  43          0            47          0 
Commission                                                      
Office of Personnel                  2          0             3          0 
Management                                                      
Postal Service                     587          2             0          0 
Securities and Exchange              0          0             5          0 
Commission                                                      
Smithsonian Institution             91          0            83          0 
Social Security                    121          0           132          0 
Administration                                                  
United States Holocaust              7          0             8          0 
Memorial Museum                                                 
Total                          $32,884        100       $42,449        100 

        FY 2004        Estimated           Requested          
                        FY 2005             FY 2006           
       Gross  Percent      Gross  Percent      Gross  Percent  Average annual 
      budget of total     budget of total     budget of total          change 
authority           authority           authority                2002-2005 
           0        0          0        0          0        0            -100 
         340        1        342        1        344        1            9.71 
          67        0         59        0         61        0           11.12 
           3        0          3        0          4        0           14.47 
           0        0        503        1          0        0           -5.02 
           5        0          5        0          5        0               0 
          78        0         75        0         87        0           -6.24 
         143        0        160        0        177        0            9.76 
           8        0          8        0          9        0            4.55 
     $40,837      100    $46,015      100    $49,942      100 

Source: GAO analysis of OMB data.

Notes: Gross budget authority includes offsetting collections from
fee-funded activities.

Percentages may not add to 100 percent because of rounding.

aExcludes amounts in fiscal years 2004 ($0.9 billion) and 2005 ($2.5
billion) for DHS's Project BioShield.

bDHS was not established until fiscal year 2003. Fiscal year 2002 data
shown for DHS represents funding for agency programs and activities that
eventually were transferred to the new department.

Table 3 provides homeland security data by agency, bureau, and account.

Table 3: Gross Budget Authority for Homeland Security-by Agency, Bureau,
and Account

Dollars in millions
                                                      Gross budget     
                                                        authority      
Agency          Bureau          Account                        FY 2002         FY 2003         FY 2004a   Estimated FY     Requested FY 
                                                                                                                 2005a             2006 
Department of   Border and      Acquisition,                        28              25               25             25               27 
Homeland        Transportation  construction,                                                                          
Security b      Security        improvement and                                                                        
                                related expenses                                                                       
                                Air and marine                       0             122              140            173              196 
                                interdiction,                                                                          
                                operations,                                                                            
                                maintenance, and                                                                       
                                procurement                                                                            
                                Automation                           0             217              219            225              229 
                                modernization,                                                                         
                                Customs and Border                                                                     
                                Protection                                                                             
                                Automation                           0               0               40             40               40 
                                modernization,                                                                         
                                Immigration and                                                                        
                                Customs                                                                                
                                Enforcement                                                                            
                                Aviation security                    0               0            3,724          4,577            4,985 
                                Construction,                        0             235               89             92               93 
                                Customs and Border                                                                     
                                Protection                                                                             
                                Construction,                        0              27               27             26               27 
                                Immigration and                                                                        
                                Customs                                                                                
                                Enforcement                                                                            
                                Customs and border               5,180               0                0              0                0 
                                protection                                                                             
                                Federal Protective                   0             418              451            478              487 
                                Service                                                                                
                                Federal air                          0             466              622            663              689 
                                marshals                                                                               
                                Immigration and                  2,240               0                0              0                0 
                                Customs                                                                                
                                Enforcement                                                                            
                                Office for                         868               0                0              0                0 
                                Domestic                                                                               
                                Preparedness                                                                           
                                Refunds,                             0               0               85             89               98 
                                transfers, and                                                                         
                                expenses of                                                                            
                                operation, Puerto                                                                      
                                Rico                                                                                   
                                Salaries and                        88              95              106             96              116 
                                expenses                                                                               
                                Salaries and                         0           4,928            4,569          4,728            4,940 
                                expenses, Customs                                                                      
                                and Border                                                                             
                                Protection                                                                             
Department of   Border and      Salaries and                         0           1,560            1,892          2,322            2,759 
Homeland        Transportation  expenses,                                                                              
Security b      Security        Immigration and                                                                        
                                Customs                                                                                
                                Enforcement                                                                            
                                Salaries and                         0               0                0              0              848 
                                expenses, Office                                                                       
                                of Screening,                                                                          
                                Coordination and                                                                       
                                Operations                                                                             
                                Surface                              0               0              261            115               32 
                                transportation                                                                         
                                security                                                                               
                                Transportation                   3,677           5,393                0              0                0 
                                Security                                                                               
                                Transportation                       0               0              593            712              545 
                                security support                                                                       
                                United States                        0             380              328            340                0 
                                visitor and                                                                            
                                immigrant status                                                                       
                                indicator                                                                              
                                technology                                                                             
                Citizenship and Citizenship and                     37               3                0              0                0 
                Immigration     Immigration                                                                            
                Services        Services                                                                               
                Departmental    Counterterrorism                    40             160               10              8               10 
                Management      Fund                                                                                   
                                Department-wide                     69              47              131            156              213 
                                technology                                                                             
                                investments                                                                            
                                Departmental                        72              16              142            176              253 
                                Operations                                                                             
                                Firefighter                          0               0                0              0              500 
                                assistance grants                                                                      
                                State and local                      0           3,466            3,268          3,090            2,895 
                                programs                                                                               
                Emergency       Administrative and                   0               0               30             48               62 
                Preparedness    regional                                                                               
                and Response    operations                                                                             
                                Operating Expenses               1,257             218                0              0                0 
                                Preparedness,                        0               0                0             35               50 
                                mitigation,                                                                            
                                response, and                                                                          
                                recovery                                                                               
                                Public health                        0               0               84             34               34 
                                programs                                                                               
                Information     Operating Expenses                 153             185                0              0                0 
                Analysis and                                                                                           
                Infrastructure                                                                                         
                Protection                                                                                             
                                Assessments and                      0               0              710            762              669 
                                evaluation                                                                             
Department of   Information     Management and                       0               0              124            132              204 
Homeland        Analysis and    administration                                                                         
Security b      Infrastructure                                                                                         
                Protection                                                                                             
                Science and     Research,                          152             521              874          1,047            1,296 
                Technology      development,                                                                           
                                acquisitions and                                                                       
                                operations                                                                             
                United States   Operating Expenses               1,878           2,568            2,230          2,460            2,625 
                Coast Guard                                                                                            
                                Acquisition,                         0             443              544            555              734 
                                construction, and                                                                      
                                improvements                                                                           
                                Capital                            387               0                0              0                0 
                                Acquisitions                                                                           
                                Research,                            0               9                8              5                0 
                                development, test,                                                                     
                                and evaluation                                                                         
                                Reserve training                     0              48               44             54               56 
                                Retired Pay                        366             506              493            526              499 
                United States   Salaries and                       885           1,004            1,059          1,095            1,117 
                Secret Service  expenses                                                                               
                                Acquisition,                         3               3                3              3                3 
                                construction,                                                                          
                                improvements, and                                                                      
                                related expenses                                                                       
Department of   Military        Military                             0             170               31             16               40 
Defense         Construction    construction, Air                                                                      
                                Force                                                                                  
                                Military                             0             185               23              0                0 
                                construction, Army                                                                     
                                Military                             0               0                3              0                0 
                                construction, Army                                                                     
                                National Guard                                                                         
                                Military                             1               6                8             15               31 
                                construction,                                                                          
                                Defense-wide                                                                           
                                Military                            54             363               63             58               76 
                                construction, Navy                                                                     
                Military        Military                           876           1,017            1,245          1,478            1,540 
                Personnel       personnel, Air                                                                         
                                Force                                                                                  
                                Military                           558             525              568            637              659 
                                personnel, Army                                                                        
                                Military                           378             420              473            553              579 
                                personnel, Marine                                                                      
                                Corps                                                                                  
                                Military                           238             494              506            514              556 
                                personnel, Navy                                                                        
                                National Guard                     135             135              143            101              105 
                                personnel, Air                                                                         
                                Force                                                                                  
Department of   Military        National Guard                     105             100              526            592              624 
Defense         Personnel       personnel, Army                                                                        
                                Reserve personnel,                  75              76               42              5                5 
                                Air Force                                                                              
                                Reserve personnel,                 370             367              350            377              391 
                                Army                                                                                   
                                Reserve personnel,                   4               4                3              4                4 
                                Marine Corps                                                                           
                                Reserve personnel,                  55              79               85             80               92 
                                Navy                                                                                   
                Operation and   Defense health                      17              18               10             17               16 
                Maintenance     program                                                                                
                                Office of the                        4               4                4              6                6 
                                Inspector General                                                                      
                                Operation and                      278           1,064              324            168              151 
                                maintenance, Air                                                                       
                                Force                                                                                  
                                Operation and                        0               1               38             51               50 
                                maintenance, Air                                                                       
                                Force Reserve                                                                          
                                Operation and                       45              55               48             49               51 
                                maintenance, Air                                                                       
                                National Guard                                                                         
                                Operation and                      444             502              575            551              697 
                                maintenance, Army                                                                      
                                Operation and                       28              48               83            108              168 
                                maintenance, Army                                                                      
                                National Guard                                                                         
                                Operation and                       31              43               42             41               61 
                                maintenance, Army                                                                      
                                Reserve                                                                                
                                Operation and                      118             118              131            634              762 
                                maintenance,                                                                           
                                Defense-wide                                                                           
                                Operation and                       59             259               68             78               77 
                                maintenance,                                                                           
                                Marine Corps                                                                           
                                Operation and                      425           1,001              728            745              797 
                                maintenance, Navy                                                                      
                                Operation and                        9              72               28             41               27 
                                maintenance, Navy                                                                      
                                Reserve                                                                                
Department of   Procurement     Aircraft                            72               0                0              0                0 
Defense                         procurement, Army                                                                      
                                Other procurement,                 231             202              121            395              415 
                                Air Force                                                                              
                                Other procurement,                 111             553              105            208              125 
                                Army                                                                                   
                                Other procurement,                 124             217              191            334              481 
                                Navy                                                                                   
                                Procurement of                       0              32               38             42               74 
                                ammunition, Navy                                                                       
                                and Marine Corps                                                                       
                                Procurement,                        10              62              105            168              247 
                                Defense-wide                                                                           
                                Procurement,                        32               9                5             11                8 
                                Marine Corps                                                                           
                                Weapons                              0              29               45            127              205 
                                procurement, Navy                                                                      
                Research,       Research,                           17               7                6             18               18 
                Development,    development, test,                                                                     
                Test, and       and evaluation,                                                                        
                Evaluation      Air Force                                                                              
                                Research,                            0              42               28              0                0 
                                development, test,                                                                     
                                and evaluation,                                                                        
                                Army                                                                                   
                                Research,                          238             140              185            312              334 
                                development, test,                                                                     
                                and evaluation,                                                                        
                                Defense-wide                                                                           
                                Research,                           14              23               48             32               41 
                                development, test,                                                                     
                                and evaluation,                                                                        
                                Navy                                                                                   
                Revolving and   National defense                     3               0                0              0                0 
                Management      stockpile                                                                              
                Funds           transaction fund                                                                       
Department of   Agricultural    Salaries and                        60     12Emergency           21 0.0          300.0            690.0 
Agriculture     Research        expenses                                  Preparedness                                 
                Service                                                   and Response                                 
                National                                                                                               
                Archives and                                                                                           
                Records                                                                                                
                Administration                                                                                         
1.1                             Buildings and            115Protecting         14310.0          10 10.1        12116.0           6217.1 
                                facilities                    Critical                                                 
                                                    Infrastructure and                                                 
                                                            Key Assets                                                 
                Animal and      Salaries and                  256$10.0        197$10.1        303 $16.0       368$17.1         436$20.2 
                Plant Health    expenses Total                                                                         
                Inspection                                                                                             
                Service                                                                                                
National                        Buildings and             14Protecting            01.0            0 0.0           00.0             00.0 
Capital                         facilities                    Critical                                                 
Planning                                            Infrastructure and                                                 
Commission                                                  Key Assets                                                 
Department of   Cooperative     Extension                        0$1.0           320.0           31 0.0          310.0            310.0 
Agriculture     State Research, activities Total                                                                       
                Education, and                                                                                         
                Extension                                                                                              
                Service                                                                                                
National                        Integrated                 0Protecting          0250.6          8 257.5         9312.9          30315.3 
Science                         activities                    Critical                                                 
Foundation                                          Infrastructure and                                                 
                                                            Key Assets                                                 
                                Research and                      09.0           027.0           0 27.0          027.0            527.0 
                                education                                                                              
                                activities                                                                             
                                Defending Against                                                                      
                                Catastrophic                                                                           
                                Threats                                                                                
                Departmental    Agriculture                   6 $284.5         8$339.9         8 $342.3        8$344.2               14 
                Administration  buildings and                                                                          
                Total           facilities $259.6                                                                      
                                Departmental                      10.0            10.2            3 0.6           20.6             20.6 
                                administration                                                                         
                                Emergency                                                                              
                                Preparedness and                                                                       
                                Response                                                                               
                Economic        Economic Research                037.9           050.0           1 39.6          139.2                1 
                Research        Service 42.9                                                                           
                Service                                                                                                
                Protecting                                                                                             
                Critical                                                                                               
                Infrastructure                                                                                         
                and Key Assets                                                                                         
Defending       Executive       Executive                        016.2           019.0           0 21.2              1                1 
Against         Operations 0.0  operations 8.9                                                                         
Catastrophic                                                                                                           
Threats                                                                                                                
$42.9           $47.0           Office of the                   4$59.2          9$61.0               13    11Office of               13 
                                Chief Information                                                            Personnel 
                                Officer $66.8                                                               Management 
Emergency       Food Safety and Salaries and                     152.5            92.5           13 3.3             19               39 
Preparedness    Inspection      expenses 0.0                                                                           
and Response    Service 0.8                                                                                            
1.8             Office of the   Office of the                    810.5            00.5                0              0           0Total 
                Secretary 3.0   Secretary 0.5                                                                          
Department of   Departmental    Salaries and                     9$3.8              11 9 Postal Service             10               10 
Commerce $3.0   Management $3.0 expenses $3.0                                                                          
                                Office of the                        0               0      1 Emergency         1180.5             10.0 
                                Inspector General                                      Preparedness and                
                                                                                               Response                
0.0             0.0             Working capital                      8     9Protecting         10 406.5           80.0             90.0 
                                fund                                          Critical                                 
                                                                        Infrastructure                                 
                                                                        and Key Assets                                 
0.0             Bureau of       Operations and                 58Total        64$587.0           60 0.0          610.0         70$503.0 
                Industry and    administration                                                                         
                Security                                                                                               
                International   Operations and                       1     0Protecting            0 0.0           05.0             05.0 
                Trade           administration                                Critical                                 
                Administration                                          Infrastructure                                 
                Securities and                                          and Key Assets                                 
                Exchange                                                                                               
                Commission                                                                                             
5.0             National        Scientific and                 21Total           160.0          17 $5.0         59$5.0           63$5.0 
                Institute of    technical research                                                                     
                Standards and   and services                                                                           
                Technology                                                                                             
                National        Operations,                          9     9Protecting           6 90.4         1482.8           1978.3 
                Oceanic and     research, and                                 Critical                                 
                Atmospheric     facilities                              Infrastructure                                 
                Administration                                          and Key Assets                                 
                Smithsonian                                                                                            
                Institution                                                                                            
86.6                            Procurement,                   10Total          2$90.4         21 $82.8        14$78.3          12$75.0 
                                acquisition, and                                                                       
                                construction                                                                           
Department of   U.S. Patent and Salaries and                         2      0Emergency            0 0.0           00.0             00.3 
Commerce        Trademark       expenses                                  Preparedness                                 
                Office Social                                             and Response                                 
                Security                                                                                               
                Administration                                                                                         
Department of   Departmental    Office of the              0Protecting          0121.0          0 132.0         1142.1           1155.0 
Education 0.7   Management      Inspector General             Critical                                                 
                                                    Infrastructure and                                                 
                                                            Key Assets                                                 
                                Office for Civil                  00.0            00.0            1 1.0           33.7             24.2 
                                Rights Domestic                                                                        
                                Counterterrorism                                                                       
                Total           Program                        0$132.0         6$143.4         6 $159.4       15$177.5               15 
                                administration                                                                         
                                $121.0                                                                                 
                Student         Federal direct                    07.0            08.0            0 8.0           38.0             08.7 
                Financial       student loan                                                                           
                Assistance      program account                                                                        
                                Protecting                                                                             
                                Critical                                                                               
                                Infrastructure and                                                                     
                                Key Assets                                                                             
                Total           Student aid                      0$8.0           0$8.0           1 $8.0          3$8.7                5 
                                administration$7.0                                                                     
Department of   Departmental    Departmental                         0              31               26             26               35 
Energy          Administration  administration                                                                         
13,576.2        Energy Programs Energy supply                017,566.1       019,285.7                0             25      12Emergency 
                17,030.0        15,931.5                                                                               Preparedness and 
                                                                                                                               Response 
6,145.4         6,003.0         Federal Energy                26,121.9               1                1    1Protecting         19,944.1 
                                Regulatory                                                                    Critical 
                                Commission 5,765.6                                                      Infrastructure 
                                                                                                        and Key Assets 
12,281.7        14,940.2        Science 15,632.5                    50              49      47 Domestic      673,557.8        693,031.8 
                                                                                       Counterterrorism                
3,944.7         Environmental   Defense                            208    265Defending          0 570.7       02,629.5         02,974.9 
                and Other       environmental                                  Against                                 
                Defense         restoration and                           Catastrophic                                 
                Activities      waste management                               Threats                                 
                4,468.8                                                                                                
3,898.3                         Defense site        54Intelligence and         55114.7        295 211.2       263242.3         287349.9 
                                acceleration                   Warning                                                 
                                completion                                                                             
                                Other defense                 107258.6         93118.3          159 9.6       136 49.8         143104.5 
                                activities Other                                                                       
                National        Defense nuclear             0$42,447.9     84$40,834.7      0 $46,015.6     8$49,943.7               63 
                Nuclear         nonproliferation                                                                       
                Security        $32,882.8                                                                              
                Administration                                                                                         
                Total                                                                                                  
Notes: Gross    Percentages may Weapons activities     789bDHS was not     819Overseas 820 Prior to the  1,020Table 6:  1,039Dollars in 
budget          not add to 100  aExcludes amounts    established until       Combating     September 11   Gross Budget         millions 
authority       percent because in fiscal years      fiscal year 2003.       Terrorism   attacks, OMB's  Authority for 
includes        of rounding.    2004 ($0.9            Fiscal year 2002                 annual report to       Overseas 
offsetting                      billion) and 2005   data shown for DHS                      Congress on      Combating 
collections                     ($2.5 billion) for  represents funding                        combating   Terrorism-by 
from fee-funded                 DHS's Project      for agency programs                   terrorism made     Summarized 
activities.                     BioShield.         and activities that                   no distinction         Agency 
                                                       eventually were                 between domestic                
                                                    transferred to the                     and overseas                
                                                       new department.                        combating                
                                                                                        terrorism. With                
                                                                                        the development                
                                                                                        of policies and                
                                                                                         definitions to                
                                                                                            support the                
                                                                                       newer concept of                
                                                                                               homeland                
                                                                                       security and the                
                                                                                        creation of the                
                                                                                          Department of                
                                                                                               Homeland                
                                                                                              Security,                
                                                                                              "overseas                
                                                                                              combating                
                                                                                             terrorism"                
                                                                                        became the term                
                                                                                       used to describe                
                                                                                       those activities                
                                                                                             associated                
                                                                                         primarily with                
                                                                                          securing U.S.                
                                                                                          embassies and                
                                                                                               military                
                                                                                             facilities                
                                                                                           overseas and                
                                                                                                   some                
                                                                                           intelligence                
                                                                                        efforts. Tables                
                                                                                           6 and 7 show                
                                                                                            funding for                
                                                                                               overseas                
                                                                                              combating                
                                                                                              terrorism                
                                                                                        activities. For                
                                                                                           fiscal years                
                                                                                         2002 and 2003,                
                                                                                          these amounts                
                                                                                                reflect                
                                                                                           estimates of                
                                                                                           gross budget                
                                                                                         authority that                
                                                                                               agencies                
                                                                                          attributed to                
                                                                                               overseas                
                                                                                              combating                
                                                                                              terrorism                
                                                                                         activities and                
                                                                                       reported to OMB.                
                                                                                               OMB then                
                                                                                           reviewed and                
                                                                                        validated these                
                                                                                          amounts-along                
                                                                                           with funding                
                                                                                        associated with                
                                                                                               homeland                
                                                                                               security                
                                                                                         activities-and                
                                                                                         published them                
                                                                                          in its annual                
                                                                                              report on                
                                                                                              combating                
                                                                                             terrorism.                
                                                                                           However, the                
                                                                                               Homeland                
                                                                                        Security Act of                
                                                                                          2002 required                
                                                                                              that only                
                                                                                        funding related                
                                                                                            to homeland                
                                                                                               security                
                                                                                          activities be                
                                                                                       reported.5 Thus,                
                                                                                              while OMB                
                                                                                           continues to                
                                                                                                collect                
                                                                                         information on                
                                                                                                funding                
                                                                                        associated with                
                                                                                               overseas                
                                                                                              combating                
                                                                                              terrorism                
                                                                                         activities, it                
                                                                                          reported that                
                                                                                           the overseas                
                                                                                              combating                
                                                                                         terrorism data                
                                                                                       for fiscal years                
                                                                                           2004 through                
                                                                                          2006 have not                
                                                                                       been reviewed or                
                                                                                        validated. As a                
                                                                                            result, the                
                                                                                               overseas                
                                                                                              combating                
                                                                                         terrorism data                
                                                                                       for fiscal years                
                                                                                          2004-2006 did                
                                                                                        not receive the                
                                                                                          same level of                
                                                                                        scrutiny as the                
                                                                                               homeland                
                                                                                         security data.                
                                                                                       Nevertheless, on                
                                                                                           the basis of                
                                                                                           funding data                
                                                                                               agencies                
                                                                                          attributed to                
                                                                                               overseas                
                                                                                              combating                
                                                                                        terrorism, most                
                                                                                        of that funding                
                                                                                        was provided to                
                                                                                                   DOD.                
                Power Marketing Bonneville Power                     7              10               11      11FY 2002               11 
                Administration  Administration                                                                         
                                fund                                                                                   
                FY 2004         Construction,                        3   2Gross budget     4 Percent of              5    4Gross budget 
                                rehabilitation,                              authority            total                       authority 
                                operation and                                                                          
                                maintenance,                                                                           
                                Western Area Power                                                                     
                                Administration                                                                         
Department of   Departmental    General                          1,515 2,287Department      2,114 9,012        2,17079            2,308 
Health and      Management      departmental                                of Defense                                 
Human Services  Gross budget    management Percent                                                                     
                authority       of total                                                                               
71              Administration  Children and                       171               1  1 Department of           1316               13 
                for Children    families services                                                Energy                
                and Families    programs 8,255                                                                         
Department of   Centers for     Disease control,                 16255             202               20        21Other          212,137 
Health and      Disease Control research, and                                                                 agencies 
Human Services  and Prevention  training                                                                               
253             2                                                                                                      
                Centers for     Federal hospital                    26         103,116            11 27              8           9Total 
                Medicare and    insurance trust                                                                        
                Medicaid        fund 27                                                                                
                Services 3,248                                                                                         
100             Food and Drug   Salaries and                    164100             165      183 $11,626         223100              253 
                Administration  expenses $12,129                                                                       
                Health          Health resources                     1   1Estimated FY                1  1Requested FY                1 
                Resources and   and services                                      2005                            2006 
                Services                                                                                               
                Administration                                                                                         
                Indian Health   Indian Health                       15  13Gross budget    13 Percent of             17 17Average annual 
                Services Gross  Services Percent                             authority            total                percentagechange 
                budget          of total                                                                                      2002-2005 
                authority                                                                                              
7,358           National        National                      1617,861         1,63367            1,703     1,774-6.54            1,781 
                Institutes of   Institutes of                                                                          
                Health 67       Health                                                                                 
3               Program Support HHS service and                    143              14          14 1.46             14          163,375 
                Center          supply fund 373                                                                        
Department of   Management and  Salaries and                         1          216.45                2       2$11,063             2100 
Housing and     Administration  expenses 30                                                                            
Urban           3,511                                                                                                  
Development                                                                                                            
Department of   Bureau of       Salaries and                       365             359  352 Source: GAO      351Notes:   370Percentages 
Justice $11,745 Alcohol,        expenses                                                    analysis of   Gross budget   may not add to 
                Tobacco,                                                                 agency data as      authority      100 percent 
                Firearms and                                                                reported in       includes       because of 
                Explosives 100                                                                OMB's MAX     offsetting        rounding. 
                                                                                              database.    collections 
                                                                                                                  from 
                                                                                                            fee-funded 
                                                                                                           activities. 
Table 7: Gross  Drug            Salaries and                        24       40FY 2002               22      22FY 2003               22 
Budget          Enforcement     expenses                                                                               
Authority for   Administration                                                                                         
Overseas        Dollars in                                                                                             
Combating       millions                                                                                               
Terrorism-by                                                                                                           
Agency                                                                                                                 
                Federal Bureau  Salaries and         1,158Requested FY           1,397            1,253          1,736       2,099Gross 
                of              expenses                          2006                                                 budget authority 
                Investigation                                                                                          
                Estimated FY                                                                                           
                2005                                                                                                   
                Gross budget    Construction                         0   0Gross budget     0 Percent of              3    4Gross budget 
                authority       Percent of total                             authority            total                       authority 
                Gross budget    Foreign terrorist      0Average annual              62 61 Department of         09,012              079 
                authority       tracking task        percentage change                          Defense                
                                force Percent of             2002-2005                                                 
                                total                                                                                  
8,628           Federal Prison  Salaries and                   328,255            3571               37        387,358             3967 
                System 71       expenses                                                                               
Department of   General         Salaries and                        18 20Department of           14 316            253               35 
Justice 7,861   Administration  expenses -6.54                                  Energy                                 
                67                                                                                                     
2                               Administrative                      52              13           15 330            153               16 
                                review and appeals                                                                     
                                255                                                                                    
3               1.46            Counterterrorism        5Department of         211,547             0 13              0           01,560 
                                fund                             State                                                 
                1,677           Justice                             18         251,728            24 16             25          842,078 
                                information                                                                            
                                sharing technology                                                                     
                                14                                                                                     
Department of   General         Narrowband                         840             640              102            992             1290 
Justice 3.76    Administration  communications                                                                         
                                Executive Office                                                                       
                                of the President                                                                       
2               0               Office of                           02              40                3             30               30 
                                Inspector General                                                                      
                Legal           Salaries and                       190              35            35 56            380               42 
                Activities and  expenses, General                                                                      
                U.S. Marshals   Legal Activities                                                                       
                Intelligence    19                                                                                     
                Community                                                                                              
                Management                                                                                             
                Account                                                                                                
0                               Salaries and                       721              78            78 82            991          8667.94 
                                expenses, United                                                                       
                                States Attorneys                                                                       
                                90                                                                                     
International   571             Salaries and                        44         721,630            64 13             74          851,419 
Assistance                      expenses, United                                                                       
Programs                        States Marshals                                                                        
                                Service 5                                                                              
                Office of       Community oriented                   3         781,351            88 12        9939.65                0 
                Justice         policing services                                                                      
                Programs 1,555  14                                                                                     
$11,465         100             Justice assistance           46$12,129           46100               30      39$11,626            90100 
$11,063         100             State and local             251$11,745            0100                3             13     0Source: GAO 
                                law enforcement                                                                             analysis of 
                                assistance                                                                               agency data as 
                                                                                                                            reported in 
                                                                                                                              OMB's MAX 
                                                                                                                              database. 
Department of   Departmental    Salaries and            45The National           27 o                13   15 o  Border               11 
Labor           Management      expenses Appendix         Strategy for    Intelligence                             and 
Percentages may                 II: The National     Homeland Security     and warning                  transportation 
not add to 100                  Strategy for        sets out a plan to    involves the                        security 
percent because                 Homeland             improve combating identification,                  emphasizes the 
of rounding.                    Security's                   terrorism     collection,                   efficient and 
                                Critical Mission          domestically   analysis, and                   reliable flow 
                                Areas Appendix II:         through the distribution of                      of people, 
                                The National           cooperation and    intelligence                      goods, and 
                                Strategy for             partnering of     information                        material 
                                Homeland               federal, state, appropriate for                  across borders 
                                Security's          local, and private   preempting or                           while 
                                Critical Mission                sector    preventing a                       deterring 
                                Areas              organizations on an       terrorist                       terrorist 
                                                   array of functions.         attack.                       activity. 
                                                          The strategy                                                 
                                                       organizes these                                                 
                                                    functions into six                                                 
                                                      critical mission                                                 
                                                                areas:                                                 
                o  Protecting   Office of the           1 o  Defending               0  0  o  Emergency              0                0 
                critical        Inspector General              against                 preparedness and                
                infrastructure                            catastrophic                         response                
                and key assets                      threats emphasizes                       highlights                
                stresses                                the detection,                           damage                
                securing the                           deterrence, and                 minimization and                
                nation's                                 mitigation of                    recovery from                
                interconnecting                       terrorist use of                        terrorist                
                sectors and                            weapons of mass                         attacks.                
                important                                 destruction.                                                 
                facilities,                                                                                            
                sites, and                                                                                             
                structures.                                                                                            
Appendix III:   As part of our  Working capital        0In response to 4Section 889 of  15 In addition,     18Finally,  14Despite these 
Reporting       work, we        fund Enacted on          section 889's    the Homeland      section 889 section 889 of     changes, OMB 
Changes as a    examined the    November 25, 2002,  changes, OMB began    Security Act    required that   the Homeland     staff report 
Result of the   statutory       the Homeland          showing homeland   also required   OMB include in   Security Act     still facing 
Homeland        changes in      Security Act of       security funding  OMB to include  the President's        of 2002    challenges in 
Security Act of requirements    2002 established    data by agency, by the most recent annual budget an    accelerated         tracking 
2002 and        for reporting   the Department of  budget function, by risk assessment  estimate of the   the timeline       activities 
Challenges OMB  combating       Homeland Security      account, and by  and summary of        user fees  for reporting       related to 
Reports         terrorism       and, among other       each of the six        homeland collected by the   funding data        combating 
Continuing to   activities that things, changed       critical mission  security needs          federal   by requiring        terrorism 
Face Appendix   occurred as the OMB's requirements   areas established         in each    government to  OMB to report funding data and 
III: Reporting  result of the   for reporting          in the National initiative area      help offset   funding data     ensuring the 
Changes as a    passage of the  funding data              Strategy for          in the expenses related         in the  transparency of 
Result of the   Homeland        related to           Homeland Security     President's      to homeland    President's  related funding 
Homeland        Security Act of combating            in the Analytical annual budget.7         security  budget, which  data. OMB staff 
Security Act of 2002.1 This     terrorism.2        Perspectives of the     OMB's prior activities, such        must be    said that the 
2002 and        appendix        Section 889 of the  President's fiscal       reporting           as the   submitted to  creation of DHS 
Challenges OMB  provides        Homeland Security    year 2005 budget.    requirements   Transportation    Congress by  helped minimize 
Reports         additional      Act of 2002          OMB also included   required that         Security      the first the difficulties 
Continuing to   background on   repealed the NDAA            narrative   OMB report on Administration's      Monday in     they face in 
Face            the act, as     reporting              descriptions of     the amounts        passenger     February.8     ensuring the 
                well as the     requirements in       major activities     expended by   security fees,      Under its  transparency of 
                challenges OMB  favor of new                   and the       executive  which are added       previous  related funding 
                continues to    reporting             administration's     agencies on       to airline      reporting         data and 
                face in         requirements. In    priorities in this       combating      passengers'   requirement,         tracking 
                tracking        particular,             section of the       terrorism ticket costs. To        OMB was       activities 
                combating       section 889                 Analytical  activities, as        meet this    required to       related to 
                terrorism       required the          Perspectives. To     well as the requirement, OMB        issue a        combating 
                activities and  President's budget     present funding        specific included a table       separate terrorism, since 
                ensuring the    to include an        data for homeland    programs and  for users' fees    stand-alone  the creation of 
                transparency of analysis of        security activities  activities for         by major      report on  DHS resulted in 
                related funding "homeland security by critical mission     which funds    cabinet-level      combating approximately 60 
                data.           funding," which it  area, OMB included  were expended,       department   terrorism to       percent of 
                                defined by            a table for each   while section   displaying the    Congress by         homeland 
                                reference to OMB's    critical mission  889 explicitly   related budget     March 1 of security funding 
                                2002 report as         area displaying mandates a risk authority in the each year. OMB     being merged 
                                activities to         budget authority  assessment and       Analytical  complied with into funding for 
                                detect, deter,      for 3 fiscal years      summary of     Perspectives        the new    one agency at 
                                protect against,          (prior year,  resource needs that accompanied   timeline for     the time DHS 
                                and if needed,       current year, and         in each  the President's     the fiscal           became 
                                respond to                 budget year      initiative     fiscal years years 2005 and     operational. 
                                terrorist attacks            request). area. According    2005 and 2006           2006  Although OMB is 
                                occurring within                         to OMB staff,         budgets.    President's        no longer 
                                the United States.                        OMB does not                         budget.      required to 
                                OMB's definition                              have the                                        report on 
                                of homeland                               expertise or                                     funding data 
                                security                                  the staff to                                       related to 
                                activities                                     conduct                                         overseas 
                                included                                 separate risk                                        combating 
                                activities that                           assessments,                                        terrorism 
                                the agency had not                       and it relies                                  activities, OMB 
                                previously treated                         on the risk                                  staff said that 
                                as combating                            assessments of                                      many of the 
                                terrorism. Under                       each individual                                     difficulties 
                                section 889, OMB                             agency to                                     cited in our 
                                is required to                         determine areas                                      2002 report 
                                report only on                         of high risk in                                  still apply and 
                                funding for                              order to meet                                   that they will 
                                homeland security                                 this                                      most likely 
                                by agency, budget                         requirement.                                      always face 
                                function (i.e.,                                                                                   these 
                                functions that                                                                         challenges.9 For 
                                cover 17 areas of                                                                          example, OMB 
                                the government                                                                           staff reported 
                                such as                                                                                   that they are 
                                agriculture and                                                                        still challenged 
                                health),3 and                                                                              by the large 
                                initiative areas.4                                                                            number of 
                                OMB staff said                                                                                 agencies 
                                that although they                                                                          involved in 
                                do not report on                                                                              combating 
                                funding related to                                                                            terrorism 
                                overseas combating                                                                       activities. To 
                                terrorism data,                                                                                  obtain 
                                they still collect                                                                          information 
                                it as part of the                                                                             needed to 
                                annual budget.                                                                              fulfill its 
                                Because there is                                                                              reporting 
                                no longer a                                                                                requirements 
                                requirement to                                                                               related to 
                                report on overseas                                                                        funding data, 
                                combating                                                                                    OMB has to 
                                terrorism funding                                                                      interact with 32 
                                data, OMB staff                                                                          other agencies 
                                said that they are                                                                     and the District 
                                not reviewing the                                                                      of Columbia that 
                                information that                                                                                   have 
                                agencies provide                                                                       responsibilities 
                                to them.5 In                                                                                  to combat 
                                addition, the                                                                              terrorism in 
                                definition of                                                                          addition to DHS. 
                                overseas combating                                                                       OMB staff also 
                                terrorism                                                                                  said that it 
                                activities in OMB                                                                           will always 
                                Circular No. A-11                                                                               require 
                                has not changed                                                                             significant 
                                since 2003. As a                                                                              effort to 
                                result, OMB staff                                                                      identify funding 
                                said that data on                                                                         for combating 
                                overseas combating                                                                            terrorism 
                                terrorism funding                                                                           activities, 
                                data are not                                                                                 since such 
                                necessarily valid                                                                      funding is often 
                                and could be                                                                                subsumed in 
                                misleading.6                                                                            budget accounts 
                                                                                                                           that provide 
                                                                                                                            funding for 
                                                                                                                                  other 
                                                                                                                         activities. In 
                                                                                                                          addition, OMB 
                                                                                                                             staff also 
                                                                                                                       stated that they 
                                                                                                                        were challenged 
                                                                                                                            in tracking 
                                                                                                                        funding related 
                                                                                                                           to combating 
                                                                                                                       terrorism, given 
                                                                                                                       the wide variety 
                                                                                                                            of missions 
                                                                                                                           represented, 
                                                                                                                              including 
                                                                                                                          intelligence, 
                                                                                                                       law enforcement, 
                                                                                                                       health services, 
                                                                                                                                    and 
                                                                                                                          environmental 
                                                                                                                         protection, as 
                                                                                                                            well as the 
                                                                                                                       global nature of 
                                                                                                                           missions for 
                                                                                                                              combating 
                                                                                                                             terrorism. 
                                                                                                                           However, OMB 
                                                                                                                          staff told us 
                                                                                                                         that they have 
                                                                                                                                 worked 
                                                                                                                          diligently to 
                                                                                                                               identify 
                                                                                                                               homeland 
                                                                                                                               security 
                                                                                                                          activities by 
                                                                                                                             monitoring 
                                                                                                                         agency reviews 
                                                                                                                            of homeland 
                                                                                                                               security 
                                                                                                                           spending and 
                                                                                                                          developing an 
                                                                                                                        annual crosscut 
                                                                                                                          review, which 
                                                                                                                             identifies 
                                                                                                                          projects with 
                                                                                                                          common themes 
                                                                                                                                 across 
                                                                                                                            agencies.10 
Appendix IV: A  Bureau of Labor Salaries and                         7               9                8              9                9 
Summary of      Statistics      expenses The                                                                           
Selected        Hundreds of     activities                                                                             
Accounts with   budget accounts included in all 34                                                                     
Combating       include         of the accounts                                                                        
Terrorism       activities      that we reviewed                                                                       
Activities      related to      were consistent                                                                        
Appendix IV: A  combating       with OMB's                                                                             
Summary of      terrorism. The  definitions of                                                                         
Selected        following       homeland security                                                                      
Accounts with   summarizes 15   and overseas                                                                           
Combating       of the 34       combating                                                                              
Terrorism       accounts we     terrorism as                                                                           
Activities      reviewed. The   defined in OMB                                                                         
                funding levels  Circular No.                                                                           
                shown in these  A-11.2                                                                                 
                accounts                                                                                               
                represent the                                                                                          
                portion of the                                                                                         
                account that                                                                                           
                supports                                                                                               
                combating                                                                                              
                terrorism                                                                                              
                efforts by                                                                                             
                critical                                                                                               
                mission area as                                                                                        
                reflected in                                                                                           
                OMB's Homeland                                                                                         
                Security and                                                                                           
                Overseas                                                                                               
                Combating                                                                                              
                Terrorism                                                                                              
                database that                                                                                          
                supports the                                                                                           
                President's                                                                                            
                fiscal year                                                                                            
                2006 budget                                                                                            
                request.1 Our                                                                                          
                summaries also                                                                                         
                include                                                                                                
                descriptions of                                                                                        
                the combating                                                                                          
                terrorism                                                                                              
                activities                                                                                             
                within these                                                                                           
                accounts as                                                                                            
                well as the                                                                                            
                agencies'                                                                                              
                estimates of                                                                                           
                budget                                                                                                 
                authority that                                                                                         
                relate to these                                                                                        
                combating                                                                                              
                terrorism                                                                                              
                activities. For                                                                                        
                purposes of                                                                                            
                this appendix,                                                                                         
                we selected one                                                                                        
                account to                                                                                             
                display for the                                                                                        
                Department of                                                                                          
                Energy, General                                                                                        
                Services                                                                                               
                Administration,                                                                                        
                and the United                                                                                         
                States Army                                                                                            
                Corps of                                                                                               
                Engineers. We                                                                                          
                also selected                                                                                          
                to display one                                                                                         
                account for                                                                                            
                each component                                                                                         
                office that we                                                                                         
                contacted at                                                                                           
                the Departments                                                                                        
                of Agriculture,                                                                                        
                Homeland                                                                                               
                Security, and                                                                                          
                Justice-the                                                                                            
                Animal and                                                                                             
                Plant Health                                                                                           
                Inspection                                                                                             
                Service (APHIS)                                                                                        
                and the                                                                                                
                Agricultural                                                                                           
                Research                                                                                               
                Service (ARS)                                                                                          
                within the                                                                                             
                Department of                                                                                          
                Agriculture                                                                                            
                (USDA); Customs                                                                                        
                and Border                                                                                             
                Protection                                                                                             
                (CBP),                                                                                                 
                Immigration and                                                                                        
                Customs                                                                                                
                Enforcement                                                                                            
                (ICE), the                                                                                             
                Information                                                                                            
                Analysis and                                                                                           
                Infrastructure                                                                                         
                Protection                                                                                             
                Directorate                                                                                            
                (IAIP), the                                                                                            
                Office of State                                                                                        
                and Local                                                                                              
                Government                                                                                             
                Coordination                                                                                           
                and                                                                                                    
                Preparedness                                                                                           
                (SLGCP), the                                                                                           
                Transportation                                                                                         
                Security                                                                                               
                Administration                                                                                         
                (TSA), the                                                                                             
                United States                                                                                          
                Coast Guard                                                                                            
                (USCG), the                                                                                            
                United States                                                                                          
                Secret Service                                                                                         
                (USSS), and the                                                                                        
                Science and                                                                                            
                Technology                                                                                             
                Directorate of                                                                                         
                DHS; and the                                                                                           
                Bureau of                                                                                              
                Alcohol,                                                                                               
                Tobacco,                                                                                               
                Firearms and                                                                                           
                Explosives                                                                                             
                (ATF), and the                                                                                         
                Federal Bureau                                                                                         
                of                                                                                                     
                Investigation                                                                                          
                (FBI) of the                                                                                           
                Department of                                                                                          
                Justice.                                                                                               
                Employee        Salaries and                 Combating               1                1              0                0 
                benefits        expenses           Terrorism0Combating                                                 
                security                            TerrorismCombating                                                 
                administration                      TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                    TerrorismCombating                                                 
                                                             Terrorism                                                 
                Employment      Salaries and                         5               8                6              6                4 
                Standards       expenses                                                                               
                Administration                                                                                         
                Employment and  Program                              8               3                0              2                2 
                Training        administration                                                                         
                Administration                                                                                         
                Employment and  State unemployment                   0               8                0              0                0 
                Training        insurance and                                                                          
                Administration  employment service                                                                     
                                operations                                                                             
                Mine Safety and Salaries and                         3               2                2              1                1 
                Health          expenses                                                                               
                Administration                                                                                         
Department of   Occupational    Salaries and                         4               4                5              2                2 
Labor           Safety and      expenses                                                                               
                Health                                                                                                 
                Administration                                                                                         
                Pension Benefit Pension benefit                      5               4                3              3                4 
                Guaranty        guaranty                                                                               
                Corporation     corporation fund                                                                       
Department of   Administration  Capital investment                   0               0                0              0                3 
State           of Foreign      fund                                                                                   
                Affairs                                                                                                
                                Centralized                          0               0                0              3                0 
                                information                                                                            
                                technology                                                                             
                                modernization                                                                          
                                program                                                                                
                                Diplomatic and                     452             634              682            806              923 
                                consular programs                                                                      
                                Educational and                      0               0                0              0                2 
                                cultural exchange                                                                      
                                programs                                                                               
                Other           International                       25               0               15             15               10 
                                narcotics control                                                                      
                                and law                                                                                
                                enforcement                                                                            
Department of   Office of the   Salaries and                         2               7               13              9                9 
Transportation  Secretary       expenses                                                                               
                Federal         Facilities and                     393             236               86             60               63 
                Aviation        equipment (Airport                                                                     
                Administration  and airway trust                                                                       
                                fund)                                                                                  
                                Grants-in-aid for                  175               0                0              0                0 
                                airports (Airport                                                                      
                                and airway trust                                                                       
                                fund)                                                                                  
                                Operations                         463              94              145            111              118 
                                Research,                          103               0                0              0                0 
                                engineering, and                                                                       
                                development                                                                            
                                (airport and                                                                           
                                airway trust fund)                                                                     
                                Trust fund share                   200               0                0              0                0 
                                of FAA operations                                                                      
                Federal Motor   Border enforcement                  19               0                0              0                0 
                Carrier Safety  program                                                                                
                Administration                                                                                         
                Federal         Safety and                           6               1                1              1                1 
                Railroad        operations                                                                             
                Administration                                                                                         
                Federal Transit Administrative                       1               1                1              1                1 
                Administration  expenses                                                                               
                                Capital investment                   1               2                2              0                0 
                                grants                                                                                 
Department of   Federal Transit Formula grants                      51              34               34              0                0 
Transportation  Administration                                                                                         
                                Transit planning                     2               5                1              0                0 
                                and research                                                                           
                Pipeline and    Research and                         3               2                2              0                0 
                Hazardous       special programs                                                                       
                Materials                                                                                              
                Safety                                                                                                 
                Administration                                                                                         
                Saint Lawrence  Operations and                       1               0                0              0                0 
                Seaway          maintenance                                                                            
                Development                                                                                            
                Corporation                                                                                            
Department of   Departmental    General                              2               4                5              7                8 
Veterans        Administration  administration                                                                         
Affairs                                                                                                                
                Benefits        Burial                               0               1                1              1                1 
                Programs        administration                                                                         
                                Disability                           0               3                4              4                5 
                                compensation                                                                           
                                administration                                                                         
                                Disability                           1               0                0              0                0 
                                compensation                                                                           
                                benefits                                                                               
                                Education                            0               0                1              1                1 
                                administration                                                                         
                                Housing program                      0               1                1              2                2 
                                account                                                                                
                                Pensions                             0               1                1              1                1 
                                administration                                                                         
                                Vocational                           0               0                1              1                1 
                                rehabilitation and                                                                     
                                employment                                                                             
                                administration                                                                         
                Medical         Medical                              0               0              243            243              250 
                Programs        administration                                                                         
                                Medical facilities                   0               0                0              4               15 
                                Medical services                    46             144               15             17               16 
Department of   Departmental    Salaries and                         8               1                0              1                1 
the Interior    Management      expenses                                                                               
                Bureau of Land  Management of                        1               1                0              0                0 
                Management      lands and                                                                              
                                resources                                                                              
                Bureau of       Water and related                   33              25               23             26               18 
                Reclamation     resources                                                                              
                National Park   Construction and                    22               6               24              0                0 
                Service         major maintenance                                                                      
                                Operation of the                    14               7               13             14               14 
                                national park                                                                          
                                system                                                                                 
Department of   National Park   United States Park                  27              13               20             21               22 
the Interior    Service         Police                                                                                 
                United States   Resource                             1               0                0              0                0 
                Fish and        management                                                                             
                Wildlife                                                                                               
                Service                                                                                                
                United States   Surveys,                             2               1                2              3                2 
                Geological      investigations,                                                                        
                Survey          and research                                                                           
Department of   Departmental    Salaries and                        10              11               11             13               17 
the Treasury    Offices         expenses                                                                               
                                Departmentwide                       4               5                5              5                6 
                                systems and                                                                            
                                capital                                                                                
                                investments                                                                            
                                programs                                                                               
                                Treasury Inspector                   4               3                5              5                5 
                                General for Tax                                                                        
                                Administration                                                                         
                Financial       Salaries and                         4               6                9             15               17 
                Crimes          expenses                                                                               
                Enforcement                                                                                            
                Network                                                                                                
                Financial       Salaries and                         9               9               10             11               12 
                Management      expenses                                                                               
                Service                                                                                                
                Internal        Information                         29               8                0              0                0 
                Revenue Service systems                                                                                
                                Processing,                         21              15                0              0                0 
                                assistance, and                                                                        
                                management                                                                             
                                Tax administration                  35              23               51             53               54 
                                and operations                                                                         
Corporation for Corporation for Domestic volunteer                  11               8               13              9                7 
National and    National and    service programs,                                                                      
Community       Community       operating expenses                                                                     
Service         Service                                                                                                
Corporation for Corporation for National and                        18               9               10              8               13 
National and    National and    community service                                                                      
Community       Community       programs,                                                                              
Service         Service         operating expenses                                                                     
Corps of        Corps of        Flood control,                       0               1                0              0                0 
Engineers-Civil Engineers-Civil Mississippi River                                                                      
Works           Works           and tributaries,                                                                       
                                Arkansas,                                                                              
                                Illinois,                                                                              
                                Kentucky,                                                                              
                                Louisiana,                                                                             
                                Mississippi,                                                                           
                                Missouri, and                                                                          
                                Tennessee                                                                              
Corps of        Corps of        Operation and                      139              74              102             89               72 
Engineers-Civil Engineers-Civil maintenance                                                                            
Works           Works                                                                                                  
District of     District of     Federal payment                    213              15               11             15               15 
Columbia        Columbia        for emergency                                                                          
                General and     planning and                                                                           
                Special         security cost in                                                                       
                Payments        the District of                                                                        
                                Columbia                                                                               
                                Federal support                      0              10                8              0                0 
                                for economic                                                                           
                                development and                                                                        
                                management reforms                                                                     
                                in the District                                                                        
Environmental   Environmental   Buildings and                        0              11               11             11               12 
Protection      Protection      facilities                                                                             
Agency          Agency                                                                                                 
                                Environmental                       42               8               20             21               23 
                                programs and                                                                           
                                management                                                                             
                                Hazardous                           45              89               43             37               51 
                                substance                                                                              
                                superfund                                                                              
                                Science and                         95              21               52             33               94 
                                technology                                                                             
                                State and tribal                     5               5                5              5                5 
                                assistance grants                                                                      
Executive       Executive       Office of National                   0               0                0              0                1 
Office of the   Office of the   Drug Control                                                                           
President       President       Policy                                                                                 
                                Office of Science                    0               0                1              1                0 
                                and Technology                                                                         
                                Policy                                                                                 
                                The White House                    140              41               34             29               21 
Federal         Federal         Salaries and                         0               1                1              2                4 
Communications  Communications  expenses                                                                               
Commission      Commission                                                                                             
General         General         Operating expenses                   4               2                2              2                3 
Services        Activities                                                                                             
Administration                                                                                                         
                                Governmentwide                       0               4                4              4                4 
                                policy                                                                                 
                Real Property   Federal buildings                   93              61               73             59               73 
                Activities      fund                                                                                   
Intelligence    Intelligence    Intelligence                         0               0                1             72               56 
Community       Community       Community                                                                              
Management      Management      Management Account                                                                     
Account         Account                                                                                                
National        National        Exploration                          0               0              119            130              113 
Aeronautics and Aeronautics and capabilities                                                                           
Space           Space                                                                                                  
Administration  Administration                                                                                         
                                Human space flight                 150             122                0              0                0 
                                Science,                            73              83                0              0                0 
                                Aeronautics, and                                                                       
                                Technology                                                                             
                                Science,                             0               0               88             88               92 
                                aeronautics, and                                                                       
                                exploration                                                                            
National        National        Operating expenses                   9              10               16             17               20 
Archives and    Archives and                                                                                           
Records         Records                                                                                                
Administration  Administration                                                                                         
                                Repairs and                          1               0                0              0                0 
                                restoration                                                                            
National        National        Salaries and                         1               0                0              0                0 
Capital         Capital         expenses                                                                               
Planning        Planning                                                                                               
Commission      Commission                                                                                             
National        National        Salaries and                         0               2                3              2                5 
Science         Science         expenses                                                                               
Foundation      Foundation                                                                                             
                                Education and                       30              12               16             14               10 
                                human resources                                                                        
                                Research and                       229             271              321            326              329 
                                related activities                                                                     
Nuclear         Nuclear         Salaries and                        43              47               67             59               61 
Regulatory      Regulatory      expenses                                                                               
Commission      Commission                                                                                             
Office of       Office of       Salaries and                         2               3                3              3                4 
Personnel       Personnel       expenses                                                                               
Management      Management                                                                                             
Postal Service  Postal Service  Payment to Postal                  587               0                0            503                0 
                                Service fund                                                                           
Securities and  Securities and  Salaries and                         0               5                5              5                5 
Exchange        Exchange        expenses                                                                               
Commission      Commission                                                                                             
Smithsonian     Smithsonian     Salaries and                        60              61               48             50               52 
Institution     Institution     expenses                                                                               
                                Construction, JFK                    5               1                5              1                0 
                                Center for the                                                                         
                                Performing Arts                                                                        
                                Facilities capital                   2               0                2              0               11 
Smithsonian     Smithsonian     Operations and                       7               3                4              4                4 
Institution     Institution     maintenance, JFK                                                                       
                                Center for the                                                                         
                                Performing Arts                                                                        
                                Salaries and                        17              18               19             20               20 
                                expenses, National                                                                     
                                Gallery of Art                                                                         
Social Security Social Security Office of the                        0               0                1              4                4 
Administration  Administration  Inspector General                                                                      
                                Limitation on                      121             132              142            156              173 
                                administrative                                                                         
                                expenses                                                                               
United States   United States   Holocaust Memorial                   7               8                8              8                9 
Holocaust       Holocaust       Museum                                                                                 
Memorial Museum Memorial Museum                                                                                        
Total                                                          $32,884         $42,449          $40,837        $46,015          $49,942 

  Dollars        $22,923.4 $24,886.6 $27,332.3            Total              $23,063.5 
       in                                                                
 millions                                                                
  Dollars                                                                
       in                                                                
 millions                                                                
  Dollars                                                                
       in                                                                
 millions                                                                
  Dollars                                                                
       in                                                                
 millions                                                                
  Dollars                                                                
       in                                                                
 millions                                                                
  Dollars                                                                
       in                                                                
 millions                                                                
  Dollars                                                                
       in                                                                
 millions                                                                
$17,380.2                                                                
Bureau    Account Account  FY 2002FY FY 2003FY FY 2004aFY   Estimated FY  Requested FY 
Bureau    Account Account     2002FY    2003FY    2004aFY 2005aEstimated 2006Requested 
Bureau    Account Account     2002FY    2003FY    2004aFY             FY            FY 
Bureau    Account             2002FY    2003FY    2004aFY 2005aEstimated 2006Requested 
Bureau    Emergency           2002FY    2003FY    2004aFY             FY            FY 
Bureau    Preparedness and    2002FY    2003FY    2004aFY 2005aEstimated 2006Requested 
Bureau    Response         2002242.0 2003213.0 2004a333.5             FY            FY 
                                                          2005aEstimated 2006Requested 
                                                                      FY            FY 
                                                          2005aEstimated 2006Requested 
                                                                      FY            FY 
                                                          2005aEstimated 2006Requested 
                                                           FY 2005a469.0  FY 2006651.4 
Department of Homeland Securityb
          Border and        11,770.0  16,028.2   15,032.4       16,576.4      18,207.2 
          Transportation                                                 
          Security                                                       
          Emergency          2,099.4   3,256.0    3,049.0        2,655.8       2,725.8 
          Preparedness and                                               
          Response                                                       
          Protecting         1,163.7   1,990.0    2,128.3        2,585.9       2,820.0 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Domestic           1,994.4   1,184.3    1,703.7        1,867.0       2,008.8 
          Counterterrorism                                               
          Defending            147.0     491.0      774.0          936.1       1,212.1 
          Against                                                        
          Catastrophic                                                   
          Threats                                                        
          Intelligence and     102.7      86.4      236.0          226.4         262.4 
          Warning                                                        
          Other                103.0      27.6        0.0           39.0          96.0 
Department of Defense
          Protecting         4,784.0   8,124.0    6,543.8        7,916.9       8,700.8 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Defending            133.0     105.0      146.8          178.2         158.9 
          Against                                                        
          Catastrophic                                                   
          Threats                                                        
          Other                  0.0       0.0        0.0            6.0           2.4 
          Total             $5,159.0  $8,442.0   $7,024.1       $8,570.1      $9,513.5 
Department of Agriculture
          Border and            92.7     143.2      147.9          163.1         164.2 
          Transportation                                                 
          Security                                                       
          Emergency             47.0      50.8       57.3           57.2          70.9 
          Preparedness and                                               
          Response                                                       
          Protecting           412.3      60.5       36.8          150.6         129.3 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Defending              0.0     154.6      168.2          222.7         317.1 
          Against                                                        
          Catastrophic                                                   
          Threats                                                        
          Intelligence and       0.6       0.8        0.8            6.3          22.3 
          Warning                                                        
          Total               $552.6    $409.9     $411.0         $599.9        $703.8 
Department of Commerce
          Emergency             17.5      15.2       32.2           32.5          35.7 
          Preparedness and                                               
          Response                                                       
          Protecting            40.6      32.5       32.4           60.9          62.9 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Defending             57.5      63.9       60.0           73.4          84.7 
          Against                                                        
          Catastrophic                                                   
          Threats                                                        
          Total               $115.6    $111.6     $124.6         $166.8        $183.3 
Department of Education
          Emergency              0.0       0.7        0.3            0.3           0.6 
          Preparedness and                                               
          Response                                                       
          Protecting             0.0       5.0        7.7           23.4          22.2 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Total                  0.0      $5.7       $8.0          $23.7         $22.8 
Department of Energy
          Emergency            116.3     120.9      107.6           98.4         122.1 
          Preparedness and                                               
          Response                                                       
          Protecting         1,088.9   1,203.4    1,256.3        1,456.1       1,481.0 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Defending              0.0      84.0        0.0            7.5          62.8 
          Against                                                        
          Catastrophic                                                   
          Threats                                                        
          Other                 15.0       0.0        0.0            0.0           0.0 
          Total             $1,220.2  $1,408.3   $1,363.9       $1,562.0      $1,665.9 
Department of Health and Human Services
          Emergency          1,515.4   2,297.8    2,145.4        2,160.4       2,264.8 
          Preparedness and                                               
          Response                                                       
          Protecting           206.9     182.3      162.8          168.4         170.3 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Defending            192.4   1,664.4    1,754.1        1,901.9       1,971.5 
          Against                                                        
          Catastrophic                                                   
          Threats                                                        
          Total             $1,914.7  $4,144.5   $4,062.3       $4,230.7      $4,406.6 
Department of Housing and Urban Development
          Emergency              0.0       0.0        1.7            2.0           1.9 
          Preparedness and                                               
          Response                                                       
          Protecting             1.0       1.6        0.0            0.0           0.0 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Total                 $1.0      $1.6       $1.7           $2.0          $1.9 
Department of Justice
          Border and            14.1      25.4       20.1           34.5          20.8 
          Transportation                                                 
          Security                                                       
          Emergency            259.2      11.0       97.4          111.0          10.2 
          Preparedness and                                               
          Response                                                       
          Protecting           337.2     354.8      411.7          455.8         566.1 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Domestic           1,507.4   1,805.9    1,620.8        1,999.1       2,372.8 
          Counterterrorism                                               
          Defending             16.1      30.7       28.6           33.5          43.0 
          Against                                                        
          Catastrophic                                                   
          Threats                                                        
          Intelligence and       9.2     121.7        2.0           44.2          90.9 
          Warning                                                        
          Total             $2,143.2  $2,349.5   $2,180.6       $2,678.1      $3,103.8 
Department of Labor
          Emergency              5.4       5.3        6.3            6.9           7.7 
          Preparedness and                                               
          Response                                                       
          Protecting            71.8      64.3       46.4           49.3          40.4 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Total                $77.2     $69.6      $52.7          $56.2         $48.1 
Department of State
          Border and           451.0     591.8      663.9          778.2         878.4 
          Transportation                                                 
          Security                                                       
          Emergency              1.0       8.0        1.0            6.8          19.6 
          Preparedness and                                               
          Response                                                       
          Protecting            13.8      34.3       31.6           39.2          40.2 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Defending             11.0       0.0        0.0            0.0           0.0 
          Against                                                        
          Catastrophic                                                   
          Threats                                                        
          Total               $476.8    $634.1     $696.5         $824.2        $938.2 
Department of Transportation
          Border and         1,240.4     241.4       67.2           13.9          15.1 
          Transportation                                                 
          Security                                                       
          Emergency             18.7      12.4       15.2           10.8          13.2 
          Preparedness and                                               
          Response                                                       
          Protecting           136.3     128.1      180.1          137.0         141.2 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Domestic              19.0       1.0       21.0           20.0          22.0 
          Counterterrorism                                               
          Defending              4.7       0.0        0.0            0.0           0.0 
          Against                                                        
          Catastrophic                                                   
          Threats                                                        
          Total             $1,419.1    $382.9     $283.5         $181.7        $191.5 
Department of Veterans Affairs
          Emergency             19.2      54.3       32.1           37.6          36.6 
          Preparedness and                                               
          Response                                                       
          Protecting            29.8     100.0      239.2          242.8         262.3 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Total                $49.0    $154.3     $271.3         $280.4        $298.9 
Department of the Interior
          Emergency              3.5       3.6        1.6            4.0           4.0 
          Preparedness and                                               
          Response                                                       
          Protecting           103.7      51.1       81.4           61.1          53.3 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Total               $107.2     $54.7      $83.0          $65.1         $57.3 
Department of the Treasury
          Border and             8.0       0.0        0.0            0.0           0.0 
          Transportation                                                 
          Security                                                       
          Emergency             36.4      15.1       30.7           34.5          37.3 
          Preparedness and                                               
          Response                                                       
          Protecting            33.1      21.9       12.0           11.5          11.7 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Domestic              37.0      40.6       45.2           54.9          61.0 
          Counterterrorism                                               
          Intelligence and       2.2       2.3        2.5            0.6           0.6 
          Warning                                                        
          Total               $116.7     $79.9      $90.4         $101.5        $110.6 
Corporation for National and Community Service
          Emergency             29.0      16.3       22.8           17.0          20.4 
          Preparedness and                                               
          Response                                                       
          Total                $29.0     $16.3      $22.8          $17.0         $20.4 
Corps of Engineers-Civil Works
          Emergency             39.0       0.0        0.0            1.0           1.0 
          Preparedness and                                               
          Response                                                       
          Protecting           100.0      75.0      101.5           88.0          71.0 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Total               $139.0     $75.0     $101.5          $89.0         $72.0 
District of Columbia
          Emergency            187.0      25.0       19.0           15.0          15.0 
          Preparedness and                                               
          Response                                                       
          Protecting            26.0       0.0        0.0            0.0           0.0 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Total               $213.0     $25.0      $19.0          $15.0         $15.0 
Environmental Protection Agency
          Emergency             42.5      38.0       41.5           35.6          68.7 
          Preparedness and                                               
          Response                                                       
          Protecting           144.3      45.3       89.0           70.0         114.0 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Other                  0.6      49.7        0.6            1.3           1.7 
          Total               $187.4    $133.0     $131.1         $106.9        $184.4 
Executive Office of the President
          Emergency              0.0       0.0        2.0            2.0           3.2 
          Preparedness and                                               
          Response                                                       
          Protecting             0.0       0.0       24.0           24.0          14.8 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Other                140.0      41.0        9.0            3.5           4.4 
          Total               $140.0     $41.0      $35.0          $29.5         $22.4 
Federal Communications Commission
          Emergency              0.0       0.0        1.0            1.6           3.5 
          Preparedness and                                               
          Response                                                       
          Protecting             0.0       1.0        0.0            0.0           0.0 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Total                  0.0      $1.0       $1.0           $1.6          $3.5 
General Services Administration
          Emergency              0.9       1.8        2.0            2.4           2.6 
          Preparedness and                                               
          Response                                                       
          Protecting            96.5      65.3       76.9           62.8          77.1 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Total                $97.4     $67.1      $78.9          $65.2         $79.7 
Intelligence Community Management Account
          Intelligence and       0.0       0.0        1.0           72.4          55.8 
          Warning                                                        
          Total                  0.0       0.0       $1.0          $72.4         $55.8 
National Aeronautics and Space Administration
          Protecting           223.0     205.0      207.0          218.0         205.0 
          Critical                                                       
          Infrastructure                                                 
          and Key Assets                                                 
          Total               $223.0    $205.0     $207.0         $218.0        $205.0 
                                             Gross budget authority
Agency    Mission Area       FY 2002   FY 2003   FY 2004a   Estimated FY  Requested FY 
                                                                   2005a          2006 

Gross budget authority Gross budget authority Gross budget authority Gross
         budget authority Gross budget authority Gross budget authority Gross
                                                             budget authority

Agency Agency Agency Agency Agency Agency Agency

Source: GAO analysis of OMB data.

Note: Gross budget authority includes offsetting collections from
fee-funded activities.

aExcludes amounts in fiscal years 2004 ($0.9 billion) and 2005 ($2.5
billion) for DHS's Project BioShield.

bDHS was not established until fiscal year 2003. Fiscal year 2002 data
shown for DHS represents funding for agency programs and activities that
eventually were transferred to the new department.

Trends in the Six Critical Mission Areas of Homeland Security

OMB first started reporting information by the six critical mission areas
in its 2003 Report to Congress on Combating Terrorism. See appendix I for
definitions of each of the critical mission areas laid out in the National
Strategy for Homeland Security. As shown in table 4, the distribution of
funding across the six critical mission areas has been fairly consistent
during this period.

Table 4: Gross Budget Authority by Homeland Security Mission Area

Dollars in millions
                      FY 2002        FY 2003  FY 2004 Estimated FY 2005           Requested                    
                                                                                   FY 2006                     
                     Gross Percent      Gross Percent     Gross Percent     Gross   Percent      Gross Percent  
                    budget             budget            budget            budget               budget          
                 authority          authority         authority         authority            authority          
Border and        13,576.2      41   17,030.0      40  15,931.5      39  17,566.1        38   19,285.7      39  
Transportation                                                                                                  
Security                                                                                                        
Protecting         9,944.1      30   13,281.7      31  12,281.7      30  14,940.2        32   15,632.5      31  
Critical                                                                                                        
Infrastructure                                                                                                  
and Key Assets                                                                                                  
Emergency          4,860.7      15    6,145.4      15   6,003.0      15   5,765.6        13    6,121.9      12  
Preparedness and                                                                                                
Response                                                                                                        
Domestic           3,557.8      11    3,031.8       7   3,391.7       8   3,944.7         9    4,468.8       9  
Counterterrorism                                                                                                
Defending            570.7       2    2,629.5       6   2,974.9       7   3,399.3         7    3,898.3       8  
Against                                                                                                         
Catastrophic                                                                                                    
Threats                                                                                                         
Intelligence and     114.7       0      211.2       0     242.3       1     349.9         1      432.0       1  
Warning                                                                                                         
Other                258.6       1      118.3       0       9.6       0      49.8         0      104.5       0  
Total            $32,882.8     100  $42,447.9     100 $40,834.7     100 $46,015.6       100  $49,943.7     100  

Source: GAO analysis of OMB data.

Notes: Gross budget authority includes offsetting collections from fee
funded activities.

Percentages may not add to 100 percent because of rounding.

Table 5 shows which agencies are responsible for activities covered under
the six mission areas. According to OMB data, the greatest share of
funding between fiscal years 2002 and 2005 has been associated with border
and transportation security, followed by funding for protecting critical
infrastructure and key assets. According to OMB data shown in table 4,
border and transportation security activities'-almost all of which are
located in DHS-received between 38 and 41 percent annually of total
funding. In fiscal year 2006, the President proposed funding totaling
$19.3 billion for these activities, of which $18.2 billion is for
activities in DHS. Nearly a third of all homeland security spending for
this period has been labeled as protecting critical infrastructure and key
assets. For fiscal years 2002 through 2005, DOD generally has received 50
percent or more annually for activities in this critical mission area. DHS
and HHS activities are the primary recipients of funding for activities
associated with emergency preparedness and response.

Table 5: Gross Budget Authority by Agency and Homeland Security Mission
Area

                                                                          0.0

                                                                         19.1

                                                                          0.0

                                                                        317.2

                                                Nuclear Regulatory Commission

                                                                        Total

                            Protecting Critical Infrastructure and Key Assets

                                                                         $2.6

                                                                          0.0

                                                                        503.0

                                                                          0.0

                                                                          5.0

                                                                         $5.0

                                                                         75.0

                                                                        $86.6

                                                                          0.7

                                                                        172.6

                                      United States Holocaust Memorial Museum

                                                                        Total

                                           Border and Transportation Security

                                                                      4,860.7

                                                                     13,281.7

                                                                      3,391.7

                                                                      3,399.3

                                                                        432.0

                                            Source: GAO analysis of OMB data.

                                                                      FY 2003

                                                             Percent of total

                                                                        8,628

                                                                           19

                                                                      $11,465

                                                                          330

                                                                           31

       As shown in table 7, funding for the Administration's oversight of the
          nation's intelligence programs grew at an average annual rate of 68
      percent between fiscal years 2002 and 2005, according to agency data as
      reported in OMB's MAX database. The second fastest growing category was
    for international assistance programs, with an average annual growth rate
     of 40 percent for the period under review. The latter primarily supports
            foreign governments' efforts to combat terrorism and increase law
          enforcement capability. In contrast to the DOD funding increase for
             homeland security activities shown in table 1, DOD's funding for
activities defined as overseas combating terrorism has declined an average
                             of 7 percent between fiscal years 2002 and 2005.

                                                                      FY 2004

                                                             Percent of total

                                                             Percent of total

                                                                          253

                                                                          373

                                                                           13

                                                                           18

                                                                            0

                                                                           18

                                                                           12

                                                                        Total

           Notes: Gross budget authority includes offsetting collections from
                                                       fee-funded activities.

           o  Domestic counterterrorism focuses on law enforcement efforts to
      identify, halt, prevent, and prosecute terrorists in the United States.

Department of Homeland Security: Information Analysis and Infrastructure
Protection                    
Critical Mission Area: Intelligence and Warning
Assessment and Evaluation Account (024-90-0911)
The Assessment and Evaluation account provides  funding for threat
analysis associated with collecting and fusing law enforcement,
intelligence, and other information to evaluate terrorist threats to the
homeland.                     
Component activities:         
                                 
      o  Infrastructure Vulnerability and Risk Assessment includes efforts to
      provide analytic tools to promote communication, coordination,
      collaboration, and cooperation to analyze intelligence information with
      the Intelligence Community; law enforcement agencies; state, local, and
      tribal authorities; the private sector; and other critical stakeholders
      regarding existing threats to the homeland.
      o  Homeland Security Operations Center (HSOC) serves as the nation's
      center for information sharing and domestic incident management. The
      HSOC collects and fuses intelligence information from a variety of
      sources every day to help deter, detect, and prevent terrorist acts.
      Operating 24 hours a day, 7 days a week, the HSOC is tasked with
      providing real-time situational awareness and monitoring of the
      homeland, and coordinates incidents and response activities. 
      o  Analysis and Studies includes efforts by IAIP personnel to develop
      threat databases, participate in exercises and crisis simulations, and
      prepare products on threats. It also includes funding for an
      independent evaluation of IAIP's risk assessment methodology.
      o  Threat Determination and Assessment includes efforts by IAIP
      personnel to develop terrorist threat situational awareness, (i.e., the
      analytical capability required to develop and integrate timely,
      actionable, and valuable information based on analysis of terrorist
      threat intelligence information and infrastructure vulnerability
      assessments).              
      o  Biosurveillance includes efforts by IAIP personnel to integrate
      biosurveillance data from other federal agencies such as the Centers
      for Disease Control with threat information. These activities are
      conducted to help IAIP become better positioned to provide information
      to decision makers and others to aid in the response to threats and
      incidents.                 
      o  Other Activities include fiscal year 2004 activities that were
      restructured for the fiscal years 2005 and 2006 budget request. For
      instance, in fiscal year 2004, activities to conduct risk assessments
      were included under the activity, risk assessment division; whereas,
      for the fiscal year 2006 budget request, these activities are now
      included in analysis and studies and threat determination and
      assessment as discussed above.
                  Gross budget authority (dollars in millions)
                                      FY 2004enacted      FY 2005     FY 2006 
                                                         estimate     request 
IAIP Assessment and                                            
Evaluation (024-90-0911)                                       
Infrastructure Vulnerability                  0.0         71.1        74.4 
and Risk Assessment                                            
Homeland Security Operations                  0.0         35.0        52.1 
Center                                                         
Analysis and Studies                          0.0         18.4        34.5 
Threat Determination and                      0.0         21.9        19.9 
Assessment                                                     
Biosurveillance                               0.0         11.0        11.2 
Other Activities                            145.9          0.0         0.0 
Total                                      $145.9       $157.4      $192.1 

Combating TerrorismCombating TerrorismCombating TerrorismCombating
TerrorismCombating TerrorismCombating TerrorismCombating
TerrorismCombating TerrorismCombating TerrorismCombating
TerrorismCombating TerrorismCombating TerrorismCombating
TerrorismCombating TerrorismCombating TerrorismCombating
TerrorismCombating TerrorismCombating TerrorismCombating
TerrorismCombating TerrorismCombating TerrorismCombating
TerrorismCombating TerrorismCombating TerrorismCombating
TerrorismCombating TerrorismCombating TerrorismCombating
TerrorismCombating Terrorism

Source: OMB's Homeland Security and Overseas Combating Terrorism Database.

aThe funding levels shown in this account represent the portion of the
account that supports combating terrorism efforts for the critical mission
area Intelligence and Warning.

Department of Homeland Security: Border and Transportation Security
Critical Mission Area: Border and Transportation Security
Customs and Border Protection, Salaries and Expenses Account (024-50-0530)
The Salaries and Expenses account provides funding for Customs and Border
Protection personnel efforts to enforce laws relating to border security,
immigration, customs, and agricultural inspections and regulatory
activities related to plant and animal imports; acquisition, lease,
maintenance and operation of aircraft; purchase and lease of police-type
vehicles; and contracting with individuals for personal services abroad.
Component activities: 
                         
      o  Enforcement funds activities related to CBP personnel's efforts to
      identify, investigate, apprehend, and remove criminal aliens;  maintain
      and update systems to track criminal and illegal aliens on the border
      in areas with high apprehensions to deter illegal entry; repair,
      maintain, and construct border facilities; and collect fines levied
      against aliens for failure to depart the United States after being
      ordered to do so.  
      o  Border Protection funds activities by CBP personnel to enforce
      various provisions of law that govern entry and presence in the United
      States, including detecting and preventing terrorists and terrorists'
      weapons from entering the United States, seizing illegal drugs and
      other contraband, determining the admissibility of people and goods,
      apprehending people who attempt to enter the country illegally,
      protecting our agricultural interests from harmful pests and diseases,
      collecting duties and fees, and regulating and facilitating
      international trade. 
      o  Small Airport Facilities includes the collection of user fees by CBP
      personnel generated from inspection services that are provided to
      participating small airports, including the airports located at
      Lebanon, New Hampshire, Pontiac/Oakland, Michigan, and other small
      airports designated by the Department of Treasury based on the volume
      or value of business cleared through the airport from which commercial
      or private aircraft arrive from a place outside the United States.
                  Gross budget authority (dollars in millions)
                            FY2004enacted    FY 2005estimate   FY 2006request 
CBP Salaries and                                          
Expenses Account                                          
(024-50-0530)                                             
Enforcement                    2,179.0            2,283.0          2,377.0 
Border Protection              1,388.0            1,459.0          1,519.0 
Small Airports                     5.0                5.0              5.0 
Total                         $3,572.0           $3,747.0         $3,901.0 

Source: OMB's Homeland Security and Overseas Combating Terrorism Database.

aThe funding levels shown in this account represent the discretionary
portion of the account that supports combating terrorism efforts for the
critical mission area Border and Transportation Security. CBP determined
that 67 percent of its discretionary funding relates to combating
terrorism efforts.

Department of Homeland Security: Transportation Security Administration
Critical Mission Area: Border and Transportation Security
Discretionary Fee Funded, Salaries and Expenses Account (024-50-0550)
The Discretionary Fee Funded, Salaries and Expenses account provides
funding for TSA personnel's efforts to provide security services for civil
aviation. This account is funded through collections from passenger
security and air carrier fees (see descriptions below). These fees offset
TSA's appropriated funds as the fees are collected, thereby reducing the
general fund contribution. TSA received authority to collect such fees
under the Aviation and Transportation Security Act.
Component activities:   
                           
      o  Aviation Security includes  collections from passenger security and
      air carrier fees. The passenger fee is added to each airline
      passenger's ticket purchase and the air carrier fee is paid directly by
      air carriers. TSA receives its full aviation security appropriation,
      and these fees offset the appropriated funds as the fees are collected,
      thereby reducing the general fund contribution for TSA personnel's
      efforts to provide security services for civil aviation such as
      passenger and baggage screening, and establishing Federal air marshals
      on various commercial flights.
      o  Aviation Security Fee Proposal: In the fiscal year 2006 budget
      request, the President proposed to increase the air passenger security
      fee by $3.00, raising the fee on a typical flight to $5.50. For
      passengers traveling multiple legs on a one-way trip, the President
      proposed a maximum fee of $8.00. The budget states that such fee
      increases will allow TSA to almost fully recover the costs of federal
      airport screening operations, a subset of aviation security activities.
                  Gross budget authority (dollars in millions)
                             FY 2004enacted   FY 2005estimate  FY 2006request 
TSA Discretionary Fee                                      
Funded, Salaries and                                       
Expenses Account                                           
                                                              
(024-50-0550)                                              
Aviation Security                1,884.0           2,330.0         2,410.0 
Aviation Security Fee                0.0               0.0         1,479.0 
Proposal                                                   
Total                           $1,884.0          $2,330.0        $3,889.0 

Source: OMB's Homeland Security and Overseas Combating Terrorism Database.

aThe funding levels shown in this account represent the portion of the
account that supports combating terrorism efforts for the critical mission
area Border and Transportation Security.

Department of Homeland Security: United States Coast Guard
Critical Mission Area: Border and Transportation Security
Operating Expenses Account (024-60-0610)a
The Operating Expenses account provides funding for USCG personnel to
prevent terrorism by enforcing laws and securing U.S. borders while
protecting the public from acts of terrorism.
Component activities:    
                            
      o  Ports, Waterways, and Coastal Security includes efforts by USCG to
      conduct harbor patrols, vulnerabilities assessments, and intelligence
      gathering and analysis to prevent terrorist attacks and minimize the
      damage from any attacks that could occur. It also includes USCG's
      efforts to escort and conduct security boardings of any vessel that may
      pose a substantial security risk to U.S. ports because of the
      composition of its crew, passengers, or cargo.
      o  Drug Interdiction includes efforts by USCG personnel to interdict
      illegal drug shipments by apprehending smugglers at sea attempting to
      import illegal drugs into the United States and halting the destructive
      influence of drug consumption by disrupting the drug supply and
      preventing potential funding sources for terrorism.
      o  Migrant Interdiction includes efforts by USCG personnel to maintain
      a presence in migrant departure, and to prohibit or deter people who
      attempt to enter the United States illegally via maritime routes. 
      o  Defense Readiness includes efforts by USCG personnel to deploy
      cutters and other boats in and around harbors to protect the Department
      of Defense during military operations and meet requirements within the
      national strategy for homeland security and the national security
      strategy.             
      o  Other Law Enforcement protects U.S. fishing grounds, and therefore
      the nation's economic security, by keeping out those who mean to do
      harm and ensuring that foreign fisherman do not illegally harvest U.S.
      fish stocks.          
                  Gross budget authority (dollars in millions)
                              FY 2004enacted  FY 2005estimate  FY 2006request 
US Coast Guard Operating                                   
Expenses Account                                           
(024-60-0610)                                              
Ports, Waterways, and             1,264.9          1,495.6         1,576.2 
Coastal Security                                           
Drug Interdiction                   586.8            655.7           720.3 
Migrant Interdiction                145.7            168.7           181.0 
Defense Readiness                   166.1             93.6            99.1 
Other Law Enforcement                66.0             45.9            48.3 
Total                           $2,229.5b        $2,459.5c        $2,624.9 

Source: OMB's Homeland Security and Overseas Combating Terrorism Database.

aThe funding levels shown in this account represent the portion of the
account that supports combating terrorism efforts for the critical mission
area Border and Transportation Security.

bSum includes the USCG's fiscal year 2004 supplementals for these
activities totaling $90.6 million.

cSum includes the USCG's fiscal year 2005 supplementals for these
activities totaling $15.8 million.

Department of Homeland Security: Border and Transportation Security
Critical Mission Area: Domestic Counterterrorism
Immigration and Customs Enforcement, Salaries and Expenses Account
(024-50-0540)        
The Salaries and Expenses account provides funding for Immigration and
Customs Enforcement personnel to conduct investigations to ensure
enforcement of immigration laws.
Component activities:
                        
      o  Investigations: Immigration and Customs Enforcement personnel
      conduct investigations to uncover and eliminate vulnerabilities that
      terrorists and other criminals exploit to harm our nation's citizens,
      national security, and the economy through an array of investigative
      processes in the area of smuggling, finance, and national security.
      Through these investigations, Immigration and Customs Enforcement
      personnel work to identify the people, materials, and funding essential
      to sustaining terrorist threats and criminal enterprises, and to
      disrupt and dismantle those operations.
                  Gross budget authority (dollars in millions)
                           FY 2004enacted    FY 2005estimate   FY 2006request 
ICE Salaries and                                          
Expenses Account                                          
(024-50-0540)                                             
Investigations                   868.0            1,146.0          1,236.0 
Total                           $868.0           $1,146.0         $1,236.0 

Source: OMB's Homeland Security and Overseas Combating Terrorism Database.

aThe funding levels shown in this account represent the portion of the
account that supports combating terrorism efforts for the critical mission
area Domestic Counterterrorism.

Department of Justice: Bureau of Alcohol, Tobacco, Firearms and Explosives
Critical Mission Area: Domestic Counterterrorism
Salaries and Expenses Account (011-14-0700)a
The Salaries and Expenses account provides funding for the Bureau of
Alcohol, Tobacco, Firearms and Explosives' personnel to deter and
investigate violations of laws relating to firearms, explosives, arson,
and alcohol and tobacco diversion.
Component activities:       
                               
      o  Firearms includes efforts by ATF personnel to counter firearms
      violence, including acts of terrorism, through enforcement of the
      federal firearms laws, regulation of the firearms industry, and
      participation in outreach efforts to leverage partnerships with
      federal, state, local, and foreign law enforcement in the fight against
      terrorism.               
      o  Arson and Explosives includes efforts by ATF personnel to enforce
      federal explosives and arson laws, as well as the regulation of the
      explosives industry and training through innovation to protect the
      public from terrorists' use of explosives and acts of arson.
      o  Alcohol and Tobacco includes ongoing efforts by ATF personnel to
      reduce the rising trend of illegal diversion of tobacco products that
      may provide financial support to the causes of terrorist groups.
      o  Reduce Violent Crime includes efforts by ATF personnel to deny
      terrorists access to firearms, explosives, and explosive materials,
      such as the participation of ATF agents in various terrorism task
      forces.                  
      o  Protect the Public includes efforts by ATF personnel to safeguard
      the public from arson and explosives incidents.
                  Gross budget authority (dollars in millions)
                                    FY 2004enacted       FY 2005      FY 2006 
                                                        estimate      request 
ATF Salaries and Expenses                                     
(011-14-0700)                                                 
Firearms                                    0.0         266.7        280.5 
Arson and Explosives                        0.0          72.7         76.5 
Alcohol and Tobacco                         0.0           6.9          7.3 
Reduce Violent Crime                      322.5           0.0          0.0 
Protect the Public                         28.5           0.0          0.0 
Total                                    $351.0        $346.3       $364.3 

Source: OMB's Homeland Security and Overseas Combating Terrorism Database.

aThe funding levels shown in this account represent the portion of the
account that supports combating terrorism efforts for the critical mission
area Domestic Counterterrorism.

Department of Justice: Federal Bureau of Investigation
Critical Mission Area: Domestic Counterterrrorism
Salaries and Expenses Account (011-10-0200)a
The Salaries and Expenses account provides funding for efforts for FBI
personnel to detect, investigate, and prosecute crimes by terrorists
against the United States.     
Component activities:          
                                  
      o  Counterterrorism Field Investigations includes efforts by the FBI to
      lead investigations in countering the threat of terrorism and
      preventing violent acts by terrorists.
      o  Equipment/Technology includes efforts by FBI personnel to provide
      engineering services, technical support, and equipment to FBI field
      offices; and to conduct research and development to adapt technology
      for use against criminals and terrorists.
      o  Counterterrorism Headquarters Coordination includes activities by
      FBI program managers in directing and guiding field investigators by
      managing investigations and providing training in the latest terrorism
      investigation techniques and methods.
      o  Terrorist Screening Center funds multi-agency efforts, including
      components of the Departments of Homeland Security, Justice, and State,
      to maintain a consolidated watch list of known or suspected terrorists.
      o  Miscellaneous Activities include a range of activities such as those
      provided under the Critical Incident Response Group (CIRG). CIRG
      responds to crimes which pose great dangers and require skills that are
      not routinely available in law enforcement agencies. For example, CIRG
      provides trained, experienced negotiators, crisis managers, and
      tactical and aviation personnel to assist law enforcement agencies. A
      portion of these activities are considered related to counterterrorism
      investigations.             
                  Gross budget authority (dollars in millions)
                                      FY 2004enacted      FY 2005     FY 2006 
                                                         estimate     request 
FBI Salaries and Expenses                                      
(011-10-0200)                                                  
Counter Terrorism Field                     475.3        639.3       813.6 
Investigations                                                 
Equipment/Technology                        159.7        186.2       185.6 
Counter Terrorism Headquarters              79.2b        153.6       162.9 
Coordination                                                   
Terrorist Screening Center                    0.0         29.0       104.0 
Miscellaneous Activities                    288.2        389.9       471.9 
Total                                    $1,002.4     $1,398.0    $1,738.0 

Source: OMB's Homeland Security and Overseas Combating Terrorism Database.

aThe funding levels shown in this account represent the portion of the
account that supports combating terrorism efforts for the critical mission
area Domestic Counterterrorism.

bSum includes the FBI's fiscal year 2004 supplemental for these activities
totaling $12.3 million.

Department of Homeland Security: United States Secret Service
Critical Mission Area: Protecting Critical Infrastructure and Key Assets
Operating Expenses Account (024-40-0400)a
The Operating Expenses account provides funding to support efforts of U.S.
Secret Service personnel in providing protective services and conducting
investigations. Protective Services provide for the protection of the
President of the United States, immediate family members, the
President-elect, the Vice President, or other officer next in order of
succession to the Office of the President, and the Vice President-elect
and the members of their immediate families, a visiting head of state and
accompanying spouse, of a foreign state or foreign government.
Investigative Services provide for investigation of counterfeiting of
currency and securities; forgery and altering of government checks and
bonds; thefts and frauds relating to Treasury electronic funds transfers;
financial access device fraud, telecommunications fraud, computer and
telemarketing fraud; fraud relative to federally insured financial
institutions; and other criminal and noncriminal cases.
Component activities:      
                              
      o  Domestic Protection of Persons includes activities  conducted by
      Secret Service officials  to  protect the President of the United
      States, the President-elect, the Vice President, or other officer next
      in order of succession to the Office of the President, and the Vice
      President-elect and the members of their immediate families, former
      Presidents, their spouses and children under the age of 16, visiting
      heads of foreign states or governments; and major presidential, vice
      presidential candidates and their spouses. It also includes efforts
      conducted by Secret Service officials to plan, coordinate, and
      implement security operations at National Special Security Events, such
      as Republican and Democratic National Conventions.
      o  Financial and Infrastructure Investigations includes activities by
      Secret Service officials to protect the nation's financial and monetary
      systems, and critical infrastructure that supports those systems, such
      as the development of tools to combat cyber terrorism.
      o  Domestic Protection of Government Buildings includes activities
      conducted by Secret Service officials to protect critical
      infrastructure and key assets by providing a security perimeter and
      building security at the White House/Treasury complex, the foreign
      diplomatic community located within the Washington metropolitan area,
      and at other Secret Service-secured sites. 
                  Gross budget authority (dollars in millions)
                                  FY 2004enacted    FY 2005   FY 2006 request 
                                                   estimate 
Operating Expenses Account                               
(024-40-0400)                                            
Domestic Protection of                  773.0      792.0             797.2 
Persons                                                  
Financial and                           215.3      232.5             248.0 
Infrastructure                                           
Investigations                                           
Domestic Protection of                    6.5        6.6               6.7 
Government Buildings                                     
Total                                  $994.8   $1,031.1          $1,051.9 

Source: OMB's Homeland Security and Overseas Combating Terrorism Database.

aThe funding levels shown in this account represent the portion of the
account that supports combating terrorism efforts for the critical mission
area Protecting Critical Infrastructure and Key Assets.

Department of Energy: National Nuclear Security Administration
Critical Mission Area: Protecting Critical Infrastructure and Key Assets
Weapons Activities Account (019-05-0240)a
The Weapons Activities account provide for the maintenance and
refurbishment of nuclear weapons to sustain confidence in their safety,
reliability, and performance; expansion of scientific, engineering, and
manufacturing capabilities to enable certification of the enduring nuclear
weapons stockpile; and manufacture of nuclear weapon components under a
comprehensive test ban. The weapons activities account also provides for
continuous maintenance and investment in DOE's enterprise of nuclear
stewardship, including maintaining the capability to return to the design
and production of new weapons and to underground nuclear testing, if so
directed by the President.     
Component activities:          
                                  
      o  National Nuclear Security Administration (NNSA) Safeguards and
      Security ensures the protection of NNSA personnel, nuclear weapons,
      information, cyber infrastructure, and other materials at NNSA sites
      and facilities.             
      o  NNSA Secure Transportation Asset provides for the transportation of
      nuclear weapons, special nuclear material, selected non-nuclear weapons
      components, limited-life components, and any other DOE materials to and
      from military locations, between nuclear weapons complex facilities,
      and to other government locations within the continental United States.
      o  NNSA Safety and Security Cybersecurity provides a foundation to
      facilitate detection of intrusions (hackers and other forms of
      attacks), and conduct vulnerability assessments and take corrective
      action at each NNSA site. It also includes actions to implement the
      Department of Energy's and NNSA's cybersecurity policies and practices,
      and continuously improve NNSA's network and computing systems. The
      costs of these activities also include personnel time and acquisition
      and maintenance of cybersecurity technology (hardware and software)
      needed to maintain NNSA's cybersecurity posture while addressing
      cybersecurity threats.      
      o  National Nuclear Security Administration Safeguards and Security-HQ
      Research and Development aids in the efforts to enhance physical
      security at NNSA sites.     
                  Gross budget authority (dollars in millions)
                                        FY 2004enacted     FY 2005    FY 2006 
                                                          estimate    request 
National Nuclear Security                                       
Administration Weapons                                          
Activities (019-05-0240)                                        
NNSA Safeguards and Security                  472.5       615.5      628.7 
NNSA Secure Transportation                    159.8       199.7      212.1 
Asset                                                           
NNSA Safety and Security                       80.0        99.3       77.8 
Cybersecurity                                                   
NNSA Safeguards and                             0.0         7.2        2.0 
Security-HQ Research and                                        
Development                                                     
Total                                        $712.3      $921.7     $920.6 

Source: OMB's Homeland Security and Overseas Combating Terrorism Database.

aThe funding levels shown in this account represent the portion of the
account that supports combating terrorism efforts for the critical mission
area Protecting Critical Infrastructure and Key Assets.

General Services Administration
Critical Mission Area: Protecting Critical Infrastructure and Key Assets
Federal Properties Activities/Fee Funded, Federal Buildings Fund Account
(023-05-4542)a               
The Real Property Activities account provides funding for GSA personnel
efforts to implement security measures at federal buildings.
Component activities:        
                                
      o  New Construction includes efforts to implement security enhancements
      to newly constructed federal buildings such as implementing a
      structural design to ensure that support columns are sized, reinforced,
      and protected so that a terrorist event will not cause collapse;
      perimeter protection measures; and window systems design to mitigate
      the hazardous effects of flying glass following an explosive event.
      o  Major Repairs and Alterations includes efforts associated with major
      repairs and alteration projects (that is, requests for repairs and
      alterations greater than $2.41 million for fiscal year 2006, $2.36
      million in fiscal year 2005, and $2.3 million in fiscal year 2004) to
      implement security measures to modify federal buildings for security
      enhancements such as installing bollards.
      o  Building Operations includes studies conducted to determine the need
      for retrofitting federal facilities against threats that will cause
      building columns or structures to be critically damaged and collapse.
      o  Minor Repairs and Alterations includes efforts associated with minor
      repair and alteration projects (that is, those requests costing less
      than $2.41 million for fiscal year 2006, $2.36 million in fiscal year
      2005, and $2.3 million in fiscal year 2004) to implement security
      measures to modify federal buildings for security enhancements such as
      installing bollards.      
                  Gross budget authority (dollars in millions)
                                      FY 2004enacted      FY 2005     FY 2006 
                                                         estimate     request 
Federal Properties                                             
Activities/Fee Funded,                                         
                                                                  
Federal Buildings Fund                                         
(023-05-4542)                                                  
New Construction                             27.0         30.6        26.8 
Major Repairs and                            21.1          4.8        20.9 
Alterations                                                    
Building Operations                          19.2         19.2        19.2 
Minor Repairs and                             5.5          4.0         6.0 
Alterations                                                    
Total                                       $72.8        $58.6       $72.9 

Source: OMB's Homeland Security and Overseas Combating Terrorism Database.

aThe funding levels shown in this account represent the portion of the
account that supports combating terrorism efforts for the critical mission
area Protecting Critical Infrastructure and Key Assets.

.

United States Army Corps of Engineers Civil Works
Critical Mission Area: Protecting Critical Infrastructure and Key Assets
Operation and Maintenance Account (202-00-3132)a
The Civil Works/Operation and Maintenance account provides funding for
U.S. Army Corps of Engineer personnel to prepare for emergencies and
secure infrastructure owned and operated by, or on behalf of, the United
States Army Corps of Engineers, including administrative buildings,
facilities, and labs.           
Component activities:           
                                   
      o  Continuity of Operations funds USACE preparedness planning,
      including exercises related to USACE emergency relocation as a result
      of either a natural or a man-made disaster.
      o  Critical Project Security provides funds for physical security
      upgrades such as fences and cameras; guards hired to control access to
      critical project assets such as hydropower generators; and protection
      of administrative facilities and laboratories.
                  Gross budget authority (dollars in millions)
                                       FY 2004enacted      FY 2005    FY 2006 
                                                          estimate    request 
Civil Works/Operation and                                       
Maintenance, General                                            
(202-00-3132)                                                   
Continuity of Operations                       0.0          1.0        1.0 
Critical Project Security                    101.5 88.0         71.0       
Total                                       $101.5        $89.0      $72.0 

Source: OMB's Homeland Security and Overseas Combating Terrorism Database.

aThe funding levels shown in this account represent the portion of the
account that supports combating terrorism efforts for the critical mission
area Protecting Critical Infrastructure and Key Assets.

Department of Agriculture: Agricultural Research Service
Critical Mission Area: Defending against Catastrophic Threats
Salaries and Expenses Account (005-18-1400)a
The Salaries and Expenses account provides funding for Agricultural
Research Service personnel to conduct research that helps counter
agricultural bioterrorism including research that minimizes the risk of
agriculture to contamination (chemical, biological, or genetic), helps
ensure the security of the food supply, and allows Agricultural Research
Service personnel to provide scientific knowledge and expertise in
agriculture to support a response to a bioterrorism attack.
Component activities:         
                                 
Research includes research activities conducted by Agricultural Research
Service personnel to help protect the nation's animal and plant resources
by preventing bioterrorism attacks on crops and animal agriculture or
providing rapid responses to thwart such attacks, and developing rapid and
accurate techniques to monitor the safety of the food supply.
                  Gross budget authority (dollars in millions)
                                       FY 2004enacted      FY 2005    FY 2006 
                                                          estimate    request 
Agricultural Research                                           
Service, Salaries and                                           
Expenses (005-18-1400)                                          
Research                                      20.8         30.2       65.6 
Total                                        $20.8        $30.2      $65.6 

Source: OMB's Homeland Security and Overseas Combating Terrorism Database.

aThe funding levels shown in this account represent the portion of the
account that supports combating terrorism efforts for the critical mission
area Defending against Catastrophic Threats.

Department of Agriculture: The Animal and Plant Health Inspection Service
Critical Mission Area: Defending against Catastrophic Attacks
Salaries and Expenses Account (005-32-1600)a
The Salaries and Expenses account provides funds for APHIS staff to
safeguard U.S. plant and animal resources against the introduction of
foreign diseases and pests before they cause significant economic or
environmental damage.       
Component activities:       
                               
      o  Pest Detection/Animal Health Monitoring supports efforts by APHIS
      staff to track plant and animal disease agents that could be used in
      acts of bioterrorism.    
      o  Overseas Activities supports efforts by APHIS staff to collect
      information on and track foreign pests and animal diseases.
                  Gross budget authority (dollars in millions)
                                    FY 2004enacted       FY 2005      FY 2006 
                                                        estimate      request 
Salaries and Expenses                                         
(005-32-1600)                                                 
Pest Detection/Animal                     139.5        184.62        232.8 
Health Monitoring                                             
Overseas Activities                         7.9          7.88         18.8 
Total                                    $147.4        $192.5       $251.6 

Source: OMB's Homeland Security and Overseas Combating Terrorism Database.

aThe funding levels shown in this account represent the portion of the
account that supports combating terrorism efforts for the critical mission
area Defending against Catastrophic Threats.

Department of Homeland Security: Science and Technology
Critical Mission Area: Defending against Catastrophic Attacks
Research, Development, Operations, and Acquisitions Account (024-80-0800)a
The Research, Development, Operations, and Acquisitions account provides
funds for Science and Technology personnel to conduct and stimulate
research, development, test, evaluation, and the timely transition of
domestic combating terrorism capabilities to federal, state, and local
agencies.                       
Component activities:           
                                   
      o  Biological Countermeasures includes  research activities on early
      biowarning systems and their future implementation, as well as analysis
      and countermeasures of biological threats.
      o  Radiological and Nuclear Countermeasures includes activities
      associated with radiological detection research and implementation,
      analysis, and countermeasures of nuclear and radiological threats, and
      the development of systems that will help to coordinate consequence
      management and recovery.     
      o  Research and Development Support to Department of Homeland Security
      Agencies includes coordination and collaboration research and
      development activities with the other components of the department to
      assist and enhance their technical capabilities.
      o  Man-Portable Air Defense Systems Countermeasures Special Program
      includes activities associated with the development of countermeasures
      to mitigate threats posed by shoulder-fired missiles directed toward
      commercial aircraft.         
      o  Chemical Countermeasures includes a range of activities to address
      chemical defense, such as studies to prioritize efforts for mitigating
      threats among chemical threats and targets, and the development of new
      chemical detection and forensic technologies. 
      o  Miscellaneous Activities includes a range of activities such as
      enhancing explosive detection equipment for aviation security,
      providing funding to the academic community to provide support for
      qualified students and faculty to conduct research and development, and
      supporting studies and analysis to be conducted by the Homeland
      Security Institute.          
                  Gross budget authority (dollars in millions)
                                       FY 2004enacted     FY 2005     FY 2006 
                                                         estimate     request 
Science and Technology                                         
Research, Development,                                         
Operations, and Acquisitions                                   
Account (024-80-0800)                                          
Biological Countermeasures                   286.5       397.7       362.3 
Radiological and Nuclear                     127.0       122.6       246.4 
Countermeasures                                                
Research and Development                      34.0        54.7       220.1 
Support to DHS Agencies                                        
Man-Portable Air Defense                      60.0        61.0       110.0 
Systems Countermeasures Special                                
Programs                                                       
Chemical Countermeasures                      52.0        53.0       102.0 
Additional Activities with                   214.5       247.2       171.3 
Fiscal Year 2006 requests of                                   
less than $100 million                                         
Total                                       $774.0      $936.2    $1,212.1 

Source: OMB's Homeland Security and Overseas Combating Terrorism Database.

aThe funding levels shown in this account represent the portion of the
account that supports combating terrorism efforts for the critical mission
area Defending against Catastrophic Threats.

Department of Homeland Security: State and Local Government Coordination
and Preparedness             
Critical Mission Area: Emergency Preparedness and Response
State and Local Programs Account (024-10-0560)a
The State and Local Programs account provides funding for grants,
training, exercises, and technical assistance to enhance the terrorism
preparedness of first responders, including police, fire, rescue, and
emergency response.          
Component activities:        
                                
      o  State Homeland Security Grants provide funding to support grants to
      states for domestic combating terrorism activities such as training,
      exercises, support costs, and Citizen Corps. Citizen Corps was created
      to help coordinate volunteer activities that will make our communities
      safer, stronger, and better prepared to respond to any emergency
      situation.                
      o  High Threat Urban Area Grants provide funding to  support grants to
      states and localities for terrorism preparedness and infrastructure
      protection in high threat urban areas.
      o  National Exercise Programs provide funding to support the Top
      Officials Weapons of Mass Destruction Exercise and other federally
      administered terrorism exercises.
      o  Center for Domestic Preparedness provides funds to train state and
      local first responders to operate within a live agent hazardous
      environment.              
      o  Miscellaneous Activities includes funding for a range of activities
      such as the storage of emergency equipment located at certain National
      Guard facilities and for emergency preparedness training through the
      National Domestic Preparedness Consortium (terrorism preparedness
      training centers).        
                  Gross budget authority (dollars in millions)
                                  FY 2004enacted    FY 2005   FY 2006 request 
                                                   estimate 
State and Local Programs                                 
Account (024-10-0560)                                    
State Homeland Security               1,729.0    1,115.0             870.0 
Grants                                                   
High Threat Urban Area                  721.0      885.0             820.0 
Grants                                                   
National Exercise Programs               46.0       59.0              59.0 
Center for Domestic                      55.0       55.0              50.0 
Preparedness                                             
Miscellaneous Activities                220.0      261.0              96.0 
Total                                $2,771.0   $2,375.0          $1,895.0 

Source: OMB's Homeland Security and Overseas Combating Terrorism Database.

aThe funding levels shown in this account represent the portion of the
account that supports combating terrorism efforts for the critical mission
area Emergency Preparedness and Response.

Appendix V: Scope and Methodology Appendix V: Scope and Methodology

To identify the methods agencies use to determine the portion of their
annual appropriation that relates to combating terrorism, we met with OMB
officials to review OMB's efforts to define, categorize, and track
homeland security and overseas combating terrorism funding both prior to
and after the enactment of the Homeland Security Act. In addition, we met
with 7 agencies, including 12 directorates, offices, or bureaus at those
agencies that reported receiving funding for combating terrorism
activities. The seven agencies we contacted are the Department of Homeland
Security, the Department of Defense, the United States Army Corps of
Engineers, the Department of Justice, the Department of Energy, the
General Services Administration, and the United Stated Department of
Agriculture.

To reflect a range of funding levels, we selected these agencies from 33
agencies and the District of Columbia that reported receiving funding
related to combating terrorism activities to OMB. We selected DHS and DOD
because they account for 73 percent of the gross budget authority enacted
for homeland security activities for fiscal year 2005, and DOD and DOE
because they account for 69 percent of the gross budget authority enacted
for overseas combating terrorism activities for fiscal year 2005. 1 We
also selected four agencies: two agencies from a list of those with the
most fiscal year 2005 budget dollars related to combating terrorism
activities-USDA and DOJ-and two agencies from a list of those with the
least enacted budget authority related to combating terrorism
activities-GSA and USACE-to ensure we included agencies in our review that
had a range of combating terrorism funding. Because the selection we used
was a nonprobability sample, the information we obtained from these 7
agencies is not generalizable to all agencies with similar funding for
combating terrorism activities. 2

We used a random sample number generator to select USDA, DOJ, GSA, and
USACE from the two categories we established, that is, agencies that were
moderately funded and those that were minimally funded. We excluded DOD,
DHS, and DOE when performing the random number generation, since we had
already included them in our selection. (We also excluded the Postal
Service because it did not estimate receiving any funding to combat
terrorism activities in fiscal year 2006 and 10 other agencies that each
received less than 0.1 percent of combating terrorism dollars-to ensure
that our analysis included the more significant of the minimally funded
agencies). 3

Within the seven agencies, we selected directorates or offices that
received the most funding for combating terrorism activities. These
included the Animal and Plant Health Inspection Service and the
Agricultural Research Service, within USDA; Customs and Border Protection,
Immigration and Customs Enforcement, the Information Analysis and
Infrastructure Protection Directorate, the Office of State and Local
Government Coordination and Preparedness, the Transportation Security
Administration, the United States Coast Guard, the United States Secret
Service, and the Science and Technology Directorate of DHS; the Bureau of
Alcohol, Tobacco, Firearms and Explosives; and the Federal Bureau of
Investigation of DOJ.

We also reviewed the activities contained in 34 budgetary
accounts-separate financial reporting units for which all transactions
within the budget are recorded-for these agencies designated as related to
combating terrorism. We selected accounts with the most combating
terrorism funding at each agency as well as some accounts with smaller
amounts to ensure we covered a range of funding. On the basis of our
selection, we reviewed at least 70 percent of each agency's estimated
gross budget authority related to combating terrorism activities as
reported in the President's fiscal year 2006 budget request. While we
initially selected an additional 23 budgetary accounts to review at DOD,
we did not review these accounts because DOD does not enter its combating
terrorism activities-specific lines of work-into OMB's Homeland Security
and Overseas Combating Terrorism database. Although OMB computed the
portion of budget authority DOD receives to combat terrorism and aligned
DOD's budget authority related to homeland security with the six critical
mission areas, OMB staff said that they did not enter information on
activities conducted by DOD to combat terrorism. Thus, we did not have any
activity level-information to review for DOD for the accounts we selected.

We interviewed agency officials at the seven agencies included in our
review and OMB to determine how they identified, categorized, and tracked
homeland security and overseas combating terrorism activities and
estimated the portion of their budget authority that relates to such
activities. To supplement interviews with agency budget officials, we also
reviewed relevant budget documentation from each agency and asked agency
budget officials to describe procedures the agency had in place to ensure
that their funding levels were developed in accordance with OMB's
guidelines and definitions.

To identify the status of recommendations from our November 2002 report,
we met with OMB and attempted to meet with National Security Council (NSC)
officials to document what actions have been taken to implement our
recommendations and the reasons they did or did not implement them. 4
Additionally, we reviewed the National Strategy for Combating Terrorism,
the National Strategy for Homeland Security, and the National Security
Strategy of the United States and conducted a literature search to
determine if any updates or supplements had been written that included
governmentwide performance goals and measures. We also interviewed agency
officials at the seven agencies included in our review and reviewed their
performance plans to determine whether these plans included performance
goals and measures that reflected their combating terrorism activities. To
determine the status of recommendations made in our 2002 report regarding
an analysis of duplication of effort related to combating terrorism
activities in annual reporting on funding data associated with such
activities and to report this information in a timely manner to support
congressional budget decisions, we met with OMB to determine what actions
have been taken to implement our recommendations and the reasons it did or
did not implement them. We also reviewed the Analytical Perspectives
accompanying the President's fiscal years 2005 and 2006 budgets to
determine whether or not OMB included funding data information on
combating terrorism and whether this information was issued in a timely
manner.

In addition to pursuing our two main objectives, we also identified
funding patterns and trends for overseas combating terrorism activities
and for homeland security activities between fiscal year 2002 and what is
proposed for fiscal year 2006. We extracted, summarized, and analyzed
combating terrorism data from the database used to prepare the Budget of
the United States for fiscal years 2002 through 2006. To ensure that the
database we received was consistent with published sources, we conducted
electronic data testing and determined that the data was sufficiently
reliable for our purposes.

We also analyzed the effects of the Homeland Security Act of 2002 on
reporting requirements for funding data related to combating terrorism
activities since our 2002 report 5 by reviewing the act and comparing it
with prior reporting requirements under the National Defense Authorization
Act for Fiscal Year 1998 as amended by the National Defense Authorization
Act for Fiscal Year 1999. 6 To supplement this information, we also
reviewed OMB's 2003 Report to Congress on Combating Terrorism and the
Analytical Perspectives of the President's budget from fiscal years 2005
and 2006.

We conducted our work from January 2005 through November 2005 in
accordance with generally accepted government auditing standards.

Appendix VI: Guidance Agencies Most Commonly Report Using to Identify
Activities as Combating Terrorism Appendix VI: Guidance Agencies Most
Commonly Report Using to Identify Activities as Combating Terrorism

Officials at five of the seven agencies 1 we contacted-Department of
Homeland Security, the Department of Justice, the Department of Energy,
the General Services Administration, and the United Stated Department of
Agriculture-most commonly reported using guidance from OMB, the Homeland
Security Act of 2002, 2 and agency-specific guidance to identify their
combating terrorism activities. Officials at all five of these agencies
said they use OMB Circular No. A-11, which includes definitions for
homeland security and overseas combating terrorism activities, and
instructions for submitting information on funding data related to
homeland security and overseas combating terrorism to OMB. 3 In addition,
officials from four of the seven agencies in our review reported that they
consulted with OMB to determine which of their agency's activities are
related to combating terrorism.

Three of the seven agencies we contacted-DHS, USDA, and the United States
Army Corps of Engineers-have developed additional guidance, which provides
details specific to each agency to help determine combating terrorism
activities. For example, to supplement OMB Circular A-11 guidance, DHS
established an internal directive, Planning, Programming, Budgeting and
Execution, which helps establish policy, procedures, and responsibilities
relative to the planning, programming, budgeting, and execution process at
DHS. The objective of the directive is to articulate DHS's goals,
objectives, and priorities while guiding the development of the
department's budget request and establishing parameters and guidelines for
implementing and executing the current budget.

Furthermore, officials in four of DHS's components told us that they refer
to information included in the Homeland Security Act of 2002 to determine
which of their activities relate to homeland security. For example,
section 888 of the Homeland Security Act designated 5 of the U.S. Coast
Guard's 11 missions as homeland security and the remaining 6 as
non-homeland security. 4 Similarly, Information Analysis and
Infrastructure Protection (IAIP) officials at DHS stated that they
categorized all of their activities as related to homeland security, since
section 201 of the Homeland Security Act of 2002 only authorized IAIP to
conduct activities related to homeland security.

Appendix VII: Status of 2002 Recommendations Related to DuplicationEffort
and Timely Reporting of Funding D Appendix VII: Status of 2002
Recommendations Related to Duplication of Effort and Timely Reporting of
Funding Data

This appendix discusses the status of recommendations made in our 2002
report for the Office of Management and Budget to (1) include an analysis
of duplication of effort related to combating terrorism activities in its
annual reporting of funding data associated with such activities and (2)
report this information in a timely manner to support congressional budget
decisions. 1

To improve the usefulness of OMB's Annual Report to Congress on Combating
Terrorism, we recommended that OMB include, as required by the National
Defense Authorization Act for Fiscal Year 1998, an analysis of areas where
overlap in programs could result in unnecessary duplication of effort. 2
We also recommended that OMB publish the report by the required annual
March 1 deadline to provide information in time for congressional budget
deliberations.

Although OMB has not implemented our recommendation that it include an
analysis of unnecessary duplication of effort in its annual combating
terrorism report, this requirement no longer exists. Our November 2002
report was issued concurrently with the enactment of the Homeland Security
Act of 2002. 3 Section 889 of the Homeland Security Act of 2002 repealed
OMB's prior reporting requirements, including the duplication analysis.

OMB staff stated that they did not include an analysis of duplication in
any of the agency's prior reports primarily because they perform an
analysis of homeland security initiatives and related resource needs
across all federal agencies as part of the annual budget preparation
process, and that they take action to address duplication prior to the
publication of the President's budget. Therefore, OMB staff said that they
believe any issue of duplication is addressed in the President's budget,
specifically through his recommendations related to funding needs.

Our recommendation that OMB improve the usefulness of its Annual Report to
Congress on Combating Terrorism by publishing the report by the
then-required March 1 annual deadline was also superseded by section 889
of the Homeland Security Act. This section requires that OMB report on
funding data for homeland security activities in the President's budget.
Because the President must submit his budget by the first Monday in
February, 4 the Homeland Security Act of 2002 accelerated the timeline for
reporting funding data on homeland security activities. OMB complied with
this reporting requirement in fiscal years 2005 and 2006.

Appendix VIII: Comments from the Office of Management and Budget Appendix
VIII: Comments from the Office of Management and Budget

Appendix IX: Comments from the General Services Administration Appendix
IX: Comments from the General Services Administration

Appendix X: GAO Contact and Staff Acknowledgments

GAO Contact

Paul L. Jones (202) 512-8777

Acknowledgments

In addition to the contact named above, Debra B. Sebastian, Assistant
Director, Grace A. Coleman, Christine F. Davis, Gerard DeBie, Denise M.
Fantone, Michele Fejfar, Jacob Hauskens, Laura R. Helm, Dawn Locke, Sara
R. Margraf, and John W. Mingus, and made key contributions to this report.

Related GAO Products Related GAO Products

Global War on Terrorism: DOD Should Consider All Funds Requested for the
War when Determining Needs and Covering Expenses, GAO-05-767 . Washington,
D.C.: Sept. 28, 2005.

Global War on Terrorism: DOD Needs to Improve the Reliability of Cost Data
and Provide Additional Guidance to Control Costs, GAO-05-882 . Washington,
D.C.: Sept. 21, 2005.

Managing for Results: Enhancing Agency Use of Performance Information for
Management Decision Making. GAO-05-927 . Washington, D.C.: Sept. 9, 2005.

A Glossary of Terms Used in the Federal Budget Process, GAO-05-734SP .
Washington, D.C.: September 2005.

Protection of Chemical and Water Infrastructure: Federal Requirements,
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Results-Oriented Government: Improvements to DHS's Planning Process Would
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Homeland Security: Much Is Being Done to Protect Agriculture from a
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the National Strategy for Homeland Security. GAO-05-33 . Washington, D.C.:
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Military Operations: Fiscal Year 2004 Costs for the Global War on
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(440370)

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Highlights of GAO-06-161 , a report to congressional requesters

January 2006

COMBATING TERRORISM

Determining and Reporting Federal Funding Data

The President's annual budget reports on federal funding dedicated to
combating terrorism activities. Identification of such funding is
inherently difficult because a significant portion of combating terrorism
funding is embedded within appropriation accounts that include funding for
other activities as well. In 2002, GAO reported on the difficulties that
the executive branch faced in reporting funding for combating terrorism to
Congress (see GAO-03-170). This report updates the information contained
in the 2002 report by providing information on (1) the methods agencies
use to determine the portion of their annual appropriations related to
combating terrorism, and (2) the status of recommendations from GAO's 2002
report.

What GAO Recommends

GAO continues to believe its prior recommendations are still valid and, if
implemented, would provide OMB and Congress with additional insights for
budget decisions and help them determine whether funding increases for
combating terrorism have improved performance results. In commenting on a
draft of the report, OMB objected to the use of overseas combating
terrorism funding data because they do not review it. Congress should
consider requiring OMB to report on overseas combating terrorism funding
data. Other agencies commenting on the draft report had no comment,
concurred, or provided technical comments.

Seven of 34 agencies that reported receiving funding related to combating
terrorism activities to OMB used different methodologies to estimate the
portion of their authorized funding that supports such activities. These 7
agencies account for about 90 percent of the total fiscal year 2006 budget
request that the 34 agencies estimate relate to combating terrorism. All
of these methods involve some level of professional judgment. Agencies
stated this process is managed through OMB oversight and supervisory
review. OMB staff said they do not review the overseas component of
combating terrorism funding data since they are no longer required to
report it. As a result, Congress does not receive OMB-reviewed data on the
entirety of counterterrorism funding.

Three recommendations from GAO's 2002 report have not been implemented.
The first recommendation requests that OMB include agencies' obligation
data in its annual reporting of funding data on combating terrorism. OMB
staff continue to cite the effort required to produce such data but said
they might consider reporting obligation information for a targeted set of
accounts. Without obligation data, it is difficult for Congress to know
(1) how much funding from prior years is still available to potentially
reduce new spending requests, (2) whether the rate of spending for a
program is slower than anticipated, or (3) what the size of the program is
for a particular year and over time. The second recommendation was for OMB
to direct relevant departments to develop or enhance combating terrorism
performance goals and measures and include such measures in the
governmentwide plan. Three of the seven agencies told us that OMB had not
directed them to develop performance measures or enhance such measures for
combating terrorism activities. However, four of the seven agencies had
developed such measures. OMB staff said they are working with agencies to
improve performance measurement of government programs related to
combating terrorism. The development of such measures would assist
Congress in determining whether funding increases have improved
performance results. The third recommendation calls for the inclusion of
national-level and federal governmentwide combating terrorism performance
measures in supplements to existing strategies and their future revisions.
There have been no supplements or revisions to the existing strategies
that include governmentwide or national-level combating terrorism
measures.
*** End of document. ***