**GAO-08-314**                      Published: Jan 31, 2008. Publicly Released: Mar 03, 2008.                  

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## Highlights

Supplemental appropriations laws (supplementals) are a tool for policymakers to address needs that arise after the fiscal year has begun. Supplementals provide important and necessary flexibility but some have questioned whether supplementals are used just to meet the needs of unforeseen events or whether they also include funding for activities that could be covered in regular appropriations acts. GAO was asked to evaluate (1) trends in supplemental appropriations enacted from fiscal years 1997-2006 and (2) steps that could be taken to increase transparency and establish additional controls over emergency supplemental appropriations. Also, GAO consulted with budget experts to discuss options for reform.

## Recommendations

## Matter for Congressional Consideration

See All 5 Recommendations

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## Topics

Budget and Spending

Appropriated fundsAppropriationsBudget authorityBudget controllabilityBudgetsCost analysisDefense appropriationsDefense budgetsEligibility criteriaEmergency response fundsEvaluation criteriaFederal fundsFunds managementStrategic planningSupplemental appropriationsTransparency