United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1999-09-30 monographic deposited born digital 63 p. GA 1.13:AIMD-99-250 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-99-250 P0b002ee180394e75 f:ai99250 DGPO 2010-08-12 2011-03-28 GAOREPORTS-AIMD-99-250 machine generated eng fdlp REPORT GAOREPORTS-AIMD-99-250 AIMD-99-250 Supplemental appropriations Disaster relief aid Emergency preparedness Balanced budgets State budgets Budgetary reserves FEMA Disaster Relief Fund California Delaware Florida Missouri Oklahoma Letter Report AIMD Pursuant to a congressional request, GAO provided information on state experiences with reserve funds for emergencies or other unpredictable funding needs and state practices that could be instructive in the emergency spending debate, particularly regarding how the federal government might budget for emergencies with surplus funds.<p/>GAO noted that: (1) most states prepare for future budget uncertainty by establishing reserves; (2) these reserves include budget stabilization funds, emergency funds, and contingency accounts, many of which have specific criteria for their use; (3) GAO's analysis of federal emergency funding from 1991 to the present showed that many different types of programs were funded through emergency supplemental appropriations--a more "after-the-fact" approach; (4) when the federal government provides funding in advance for programs that play a role in emergency activities, such as for the Federal Emergency Management Agency's Disaster Relief Fund, it is usually only a portion of the total eventually appropriated in a given year; (5) as the federal government considers proposals to change the emergency funding process, state practices may offer some insights for establishing criteria for emergencies and setting aside budgetary resources for potential emergencies; (6) state experience indicates that criteria for using emergency reserve funds may be useful in helping to control emergency spending; (7) these criteria include both conditions and events for spending to qualify as emergencies; (8) enforceable criteria established for federal emergency spending, either for the process for funding emergencies or when creating new emergency reserves, might constrain use of the emergency designation; (9) state reserves are designed to provide a cushion for budget uncertainty; (10) in addition to carrying over any end-of-year general fund balances to the next fiscal year, GAO found that the five states in GAO's study also established three different types of more formal reserves to deal with budget uncertainty; (11) although state practices concerning reserve funds reflect the difference between state and federal budgeting, they may provide a conceptual model when considering whether to create emergency reserves at the federal level; (12) should Congress decide to move to a reserve-funding model for emergencies, state practices provide some insight on issues to consider in designing such a process; (13) federal funds could be governmentwide or agency specific; (14) federal emergency reserves might also be established specifically for those agencies that regularly respond to federal emergencies; and (15) criteria for use of these reserves might be more narrowly defined and linked to specific circumstances related to an agency's mission. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-99-250/html/GAOREPORTS-AIMD-99-250.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-99-250/pdf/GAOREPORTS-AIMD-99-250.pdf GAO/AIMD-99-250 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-99-250 Letter Report GAO/AIMD-99-250; Budgeting for Emergencies: State Practices and Federal; Supplemental appropriations Disaster relief aid Emergency preparedness Balanced budgets State budgets Budgetary reserves FEMA Disaster Relief Fund California Delaware Florida Missouri Oklahoma Public Law 102-229 Public Law 105-276 Public Law 105-277 Public Law 106-31