United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2004-03-31 monographic deposited born digital 25 p. GA 1.13:GAO-04-577R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-577R P0b002ee180391aef f:d04577r DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-04-577R machine generated eng fdlp REPORT GAOREPORTS-GAO-04-577R GAO-04-577R Budget obligations Financial analysis Funds management Internal controls Reprogramming of appropriated funds Correspondence A09641 On May 15, 2003, and again on July 25, 2003, the Department of Homeland Security (DHS) notified the House and Senate Committees on Appropriations, Subcommittees on Homeland Security, of its intention to reprogram a large amount of funds appropriated to the Transportation Security Administration (TSA) for fiscal year 2003. In an August 2003 letter, Congress requested that we review the key events leading up to the reprogramming and subsequent revisions as they related to the Federal Air Marshal Service (FAMS). In particular, we were asked to determine (1) whether senior TSA, DHS, and Office of Management and Budget (OMB) officials were informed of the implications of the FAMS funding reductions prior to submission of the reprogramming notices; (2) the programmatic implications of the funding reductions on the FAMS program; (3) whether it was legally necessary to send an impoundment message to the Congress; and whether the Secretary of Homeland Security had delegated to the Under Secretary for Management the authority to transmit reprogramming notifications to the cognizant Appropriations Subcommittees. Finally, Congress asked us to identify, as appropriate, improvements in budget execution for future consideration. As agreed, we briefed Congressional staff on February 27, 2004, and March 3, 2004, on the results of our work. This report transmits the information we provided in those briefings. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-577R/html/GAOREPORTS-GAO-04-577R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-577R/pdf/GAOREPORTS-GAO-04-577R.pdf GAO-04-577R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-577R Correspondence GAO-04-577R; Budget Issues: Reprogramming of Federal Air Marshal Service Funds in Fiscal Year 2003; Budget obligations Financial analysis Funds management Internal controls Reprogramming of appropriated funds Volume 117 Page 11 Volume 117 Page 559 Volume 117 Page 584 117 Stat. 11 117 Stat. 559 117 Stat. 584 Public Law 108-7 Public Law 108-11