GAO 

United States Government Accountability Office

Report to Congressional Committees

U.S. DEPARTMENT 

OF AGRICULTURE 

Internal Control 

Would Improve 

Accountability for 

Certain Centrally 

Provided (Greenbook) 

Programs 

October 2009 

GAO-10-82 
What GAO Found

United States Government Accountability Office

Why GAO Did This Study

Highlights

Accountability Integrity Reliability

October 2009

U.S. DEPARTMENT OF AGRICULTURE

Internal Control Would Improve Accountability for 

Certain Centrally Provided (Greenbook) Programs

Highlights of GAO-10-82, a report to 

congressional committees 

The Senate report accompanying 

the U.S. Department of 

Agriculture’s (USDA) fiscal year 

2008 appropriations expressed 

concern that USDA’s Greenbook 

charges—the transfer of funds 

authority USDA used to charge 

the appropriations accounts of its 

agencies and staff offices for 

programs to centrally provide 

certain services—had grown 

excessively. USDA’s Office of the 

Chief Financial Officer (OCFO) 

oversees Greenbook charges. 

The report directed GAO to 

review these charges and USDA 

to report on them. This report 

identifies the agencies and offices 

assessed Greenbook charges, the 

amounts of the charges, and the 

programs supported by 

Greenbook charges for fiscal 

years 1999 through 2009. It also 

(1) assesses how USDA selected 

programs and monitored 

Greenbook charges and (2) 

describes the benefits of the 

programs, as reported by USDA. 

GAO reviewed and assessed 

USDA budget and program 

documents and discussed 

processes with officials. 

What GAO Recommends

GAO is recommending that USDA 

establish and document control 

activities for managing Greenbook 

programs and charges and track 

the benefits of Greenbook 

programs to its agencies and 

offices. In commenting on a draft 

of this report, USDA agreed with 

the recommendations and said the 

report provided valuable insights 

to help improve management of 

the programs. 

From fiscal years 1999 through 2009, all 15 USDA agencies and 12 staff offices 

were charged more than $372 million in Greenbook charges—less than 1/1000 

of a percent of USDA’s funding for the period. Greenbook charges and 

programs have increased substantially—from about $5.4 million for 5 

programs in 1999 to an estimated $61.2 million for 30 programs in 2009. 

Because charges for most programs are based on the number of staff, three 

agencies—Forest Service, Food Safety and Inspection Service, and Natural 

Resources Conservation Service—were charged about half of all Greenbook 

charges; while, three E-government programs accounted for about 52 percent 

of all Greenbook charges. 

Greenbook Charges in Constant 2009 Dollars, Fiscal Years 1999-2009 

0

10

20

30

40

50

60

70

80

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

Dollars in millions

Source: GAO analysis of USDA data.

Fiscal year

5

12 7

71

7

21

8

43

76

60 61

Note: Fiscal year 2009 charges are estimated. 

USDA’s process for selecting Greenbook programs and monitoring Greenbook 

charges is not documented. According to OCFO, representatives from five 

offices and one agency contract out or provide Greenbook programs in-house 

and handle billing agencies and offices for Greenbook charges. They annually 

nominate new and continuing Greenbook programs. Senior managers then 

discuss the proposed programs in light of USDA’s overall funding and 

recommend a list of programs to the Office of the Secretary for approval. 

However, decisions were not consistently documented to explain what was 

done and why, and OCFO could locate only half the annual lists of approved 

programs and funding. Under federal internal control standards, agencies are 

to have control activities for the accurate and timely recording of transactions 

and events and appropriate documentation of transactions and internal 

control. USDA’s recent initiatives to obtain information for reporting 

Greenbook charges to Congress are important, but they do not include the 

documentation required by the federal control standards to help ensure the 

integrity of OCFO’s process for selecting programs and monitoring Greenbook 

charges. 

OCFO has not tracked the benefits of Greenbook programs. Under federal 

control standards, managers are to compare actual program performance to 

planned or expected results and analyze significant differences. View GAO-10-82 or key components.

For more information, contact Lisa Shames at 

(202) 512-3841 or shamesl@gao.gov. 

To view the e-supplement online, click 

GAO-10-83SP
Page i GAO-10-82 

Contents 

Letter 1 

Background 4 

All USDA Agencies and Staff Offices Have Been Charged 

Greenbook Charges 5 

USDA’s Process for Selecting Greenbook Programs and Monitoring 

Greenbook Charges Is Not Documented, and Control Activities 

Would Help Ensure Accountability 13 

OCFO Has Not Tracked the Benefits of Greenbook Programs 16 

Conclusions 17 

Recommendations for Executive Action 17 

Agency Comments and Our Evaluation 17 

Appendix I Greenbook Programs Introduced Since 

Fiscal Year 1999 19 

Appendix II Comments from the U.S. Department of Agriculture 22 

Appendix III GAO Contact and Staff Acknowledgments 24 

Appendix IV Greenbook Charges and Program Funding for 

Fiscal Years 1999-2009 25 

Tables 

Table 1: USDA Greenbook Programs, Fiscal Years 1999 through 

2009 7 

Table 2: Greenbook Charges to USDA’s Agencies and Offices, 

Fiscal Years 1999 through 2009 10 

Table 3: Greenbook Charges by Program in Constant 2009 Dollars 

for Fiscal Years 1999 through 2009 26 

Table 4: Greenbook Charges to USDA Agencies and Offices in 

Constant 2009 Dollars for Fiscal Years 1999 through 2009 30 

 U.S. Department of Agricuture 
Figures 

Figure 1: Greenbook Charges in Constant 2009 Dollars, Fiscal 

Years 1999-2009 6 

Figure 2: The Number of Active Greenbook Programs, Fiscal Years 

1999-2009 7 

Figure 3: Share of Total Greenbook Charges by Program, Fiscal 

Years 1999-2009 9 

Figure 4: Percentage of Greenbook Charges Billed, Fiscal Years 

1999-2009. 12 

Abbreviations 

FTE full-time equivalent 

IT information technology 

OBPA Office of Budget and Program Analysis 

OCFO Office of the Chief Financial Officer 

OCIO Office of the Chief Information Officer 

OIG Office of the Inspector General 

USDA U.S. Department of Agriculture 

This is a work of the U.S. government and is not subject to copyright protection in the 

United States. The published product may be reproduced and distributed in its entirety 

without further permission from GAO. However, because this work may contain 

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necessary if you wish to reproduce this material separately. 

Page ii GAO-10-82 U.S. Department of Agricuture
Page 1 GAO-10-82 

and 

de 

 

United States Government Accountability Office

Washington, DC 20548 

 

October 20, 2009 

The Honorable Herb Kohl 

Chairman 

The Honorable Sam Brownback 

Ranking Member 

Subcommittee on Agriculture, Rural Development, 

 Food and Drug Administration, and Related Agencies 

Committee on Appropriations 

United States Senate 

The Honorable Rosa DeLauro 

Chair 

The Honorable Jack Kingston 

Ranking Member 

Subcommittee on Agriculture, Rural Development, 

 Food and Drug Administration, and Related Agencies 

Committee on Appropriations 

House of Representatives 

Federal agencies receive funding through appropriations that are for a 

specific purpose and amount, and need specific statutory authority to 

transfer or share resources across appropriations accounts. Many 

agencies, including the U.S. Department of Agriculture (USDA), have such 

authority available to them through a working capital fund, which is a 

funding mechanism used to finance businesslike activities, such as 

purchasing office supplies and telephone and networking services. USDA 

also has transfer of funds authority that allows it to charge the 

appropriations accounts of its agencies and staff offices in order to 

provide certain programs centrally that benefit those agencies and 

offices.1

 USDA uses these charges, known as “Greenbook” charges, to 

support several e-government, educational, and presidential initiatives 

the USDA visitors’ information center, and to fund programs that provi

activities and services that USDA’s agencies and staff offices would 

otherwise have to obtain individually, such as sign language interpreter 

services and a drug testing program. 

1

Pub. L. No. 89-106, § 8, 79 Stat. 431, 432 (1965) (codified at 7 U.S.C. § 2263). 

 U.S. Department of Agricuture 
 

USDA’s Office of the Chief Financial Officer (OCFO) has primary 

responsibility for Greenbook charges. OCFO officials told us that USDA 

used this transfer of funds authority for a period in the 1970s and 1980s 

but, following a departmental review, the programs were eliminated or 

moved to another funding source, such as USDA’s working capital fund. 

According to the officials, USDA began using Greenbook charges again in 

fiscal year 1999, primarily to facilitate the collection of billing information 

from USDA agencies and staff offices at a time when USDA was 

implementing a new accounting system. 

The Senate report accompanying USDA’s fiscal year 2008 appropriations, 

as reported out by the Senate Appropriations Committee,2

 expressed 

concern that Greenbook charges have grown excessively over the last few 

years. Noting that the disclosure of these charges to Congress has been 

limited and that the charges may affect the delivery of agencies’ missionrelated programs, the Senate report directed that we review USDA’s 

Greenbook charges. Additionally, the Senate report directed that USDA 

report Greenbook charges—including previous and current fiscal year 

charges and a description of how the charges are assessed—in future 

annual budget justifications. 

This report identifies USDA’s Greenbook charges, the USDA agencies and 

offices that have been assessed Greenbook charges, the amount of the 

charges, and the programs supported by Greenbook charges for fiscal 

years 1999 through 2009. We also (1) assessed how USDA selected 

programs and monitored Greenbook charges and (2) described the 

benefits of the programs, as reported by USDA. Appendix I provides a list 

of programs supported by Greenbook charges by their common names 

and with brief descriptions; and appendix IV provides two tables 

summarizing (1) Greenbook charges by program for fiscal years 1999 

through 2009 and (2) total annual Greenbook charges by agencies and staff 

offices for the period. In addition, a complete listing of Greenbook charges 

by program for the individual USDA agencies and staff offices that were 

charged Greenbook charges for the period is provided in an electronic 

supplement to this report.3

 

2

S. Rep. No. 110-134, at 7 (2007). 

3

GAO, U.S. Department of Agriculture: Charges to Agencies and Offices for Centrally 

Provided (Greenbook) Programs for Fiscal Years 1999 through 2009, GAO-10-83SP 

(Washington, D.C.: Oct. 20, 2009). 

Page 2 GAO-10-82 U.S. Department of Agricuture
 

For this report, we analyzed USDA Greenbook charges for fiscal years 

1999 through 2008 and estimated charges for fiscal year 2009. Unless 

stated otherwise, all financial data are expressed in constant 2009 dollars. 

We use the term “Greenbook programs” throughout the report to refer to 

programs funded through Greenbook charges. To identify Greenbook 

charges, agencies and offices that were charged Greenbook charges, the 

amounts charged, and the programs funded through Greenbook charges, 

we analyzed publicly reported budget data and OCFO data. We obtained 

perspectives on changes or trends from OCFO and the Office of Budget 

and Program Analysis (OBPA), Office of the Chief Information Officer 

(OCIO), and Office of the Inspector General (OIG). To assess how USDA 

selected programs and monitored Greenbook charges, we reviewed 

available documentation on justifications for programs and Greenbook 

charges; discussed the process used for selecting programs and for 

monitoring and ensuring the accuracy of charges with officials in OCFO, 

OBPA, OCIO, and OIG; and compared these activities with the federal 

standards for internal control.4

 To describe benefits of programs, as 

reported by USDA, we (1) reviewed documentation, such as program 

reports and evaluations; (2) reviewed new program justifications for 

program descriptions; the specific benefit, impact, or result expected; and 

the rationale for establishing the program and justifications for funding 

increases, for information on how additional funding would be used; and 

(3) discussed efforts to track and document program benefits with OCFO 

officials. 

To assess the reliability of Greenbook data, we reviewed audits performed 

by USDA’s OIG on USDA’s consolidated financial statements for fiscal 

years 1999 through 2008, the USDA working capital fund, and Greenbook 

charges. Over the past 10 years, OIG offered one qualified opinion, three 

disclaimers of opinion, and six unqualified opinions. None of these 

opinions cited the Greenbook data as a concern. In addition to reviewing 

the OIG reports, we performed some quality testing of the data by 

comparing the Greenbook data to USDA accounting records. The results 

of our tests indicated that there were discrepancies between some of the 

Greenbook data and the accounting records, especially in the earlier years. 

We contacted USDA officials about these discrepancies, and they reported 

that the data provided to us for fiscal years 1999 through 2001 were actual 

data obtained from historical records. Since the Greenbook data were 

 

4

GAO, Standards for Internal Control in the Federal Government, GAO/AIMD-00-21.3.1

(Washington, D.C.: Nov. 1, 1999). 

Page 3 GAO-10-82 U.S. Department of Agricuture
 

based upon historical records, we were unable to conclude whether the 

discrepancies were the result of inaccuracies in the Greenbook data or the 

accounting records. We noted that the discrepancies have diminished over 

time and that in the last 5 years, the difference between the accounting 

and Greenbook data has been less than 2 percent of the total Greenbook 

charges. By the last year of our analysis period, we found no discrepancies 

between the two data sources. USDA confirmed that the data for fiscal 

years 2002 through 2008 were obtained from the current USDA accounting 

system and from agency administered records. Consequently, we 

determined that the Greenbook data used in this report are sufficiently 

reliable for our purposes. 

We conducted this performance audit from December 2008 through 

October 2009 in accordance with generally accepted government auditing 

standards. Those standards require that we plan and perform the audit to 

obtain sufficient, appropriate evidence to provide a reasonable basis for 

our findings and conclusions based on our audit objectives. We believe 

that the evidence obtained provides a reasonable basis for our findings 

and conclusions based on our audit objectives. 

USDA comprises 15 agencies in seven broad mission areas responsible for, 

among other things, assisting farmers and rural communities, overseeing 

the safety of meat and poultry, providing access to nutritious food for lowincome families, and protecting the nation’s forests. Twelve staff offices 

support these mission activities. With a workforce of about 105,540 

employees across the country, USDA is expected to spend about $116 

billion in fiscal year 2009 to carry out its responsibilities. 

Background 

USDA uses its working capital fund, which was authorized in 1943,5

 to 

support various services (e.g., purchasing office supplies and telephone 

service) for USDA agencies as well as for a large number of non-USDA 

entities. For example, USDA is the payroll agent for about 140 federal 

agencies; the agencies reimburse USDA for the cost of those services. 

Working capital funds are a form of revolving fund that authorizes an 

agency to retain receipts and deposit them into the fund to finance the 

fund’s operations. These funds must be created by Congress and are 

generally self-sustaining. Many agencies use working capital funds. One 

office will ask to purchase a good or service through the working capital 

 

5

7 U.S.C. § 2235. 

Page 4 GAO-10-82 U.S. Department of Agricuture
 

fund and will provide funds to the working capital fund to pay for the good 

or service. 

A number of agencies also use the account adjustment statute,6

 which 

provides transfer of funds authority for an agency to charge one 

appropriation account for some administrative-type activity that benefits 

more than one account within the agency, and then allocate the costs to 

the benefiting accounts. Similar to the account adjustment authority, 

Congress gave USDA transfer of funds authority in 1965.7

 Specifically: 

“Subject to limitations applicable with respect to each appropriation concerned, each 

appropriation available to the Department of Agriculture may be charged, at any time 

during a fiscal year, for the benefit of any other appropriation available to the Department, 

for the purpose of financing the procurement of materials and services, or financing 

activities or other costs, for which funds are available both in the financing appropriation 

so charged and in the appropriation so benefited; except that such expenses so financed 

shall be charged on a final basis, as of a date not later than the close of such fiscal year, to 

the appropriations so benefited, with appropriate credit to the financing appropriation.” 

The OCFO, which has primary responsibility for Greenbook programs and 

charges, cites this 1965 law as its authority for Greenbook charges. 

USDA’s 15 agencies and 12 staff offices have been charged more than $372 

million in Greenbook charges for fiscal years 1999 through 2009, according 

to OCFO data. While the number of agencies and offices charged 

Greenbook charges has remained relatively stable since 1999, the amount 

of Greenbook charges and number of Greenbook programs have increased 

substantially—from about $5.4 million for 5 programs in 1999 to an 

estimated $61.2 million for 30 programs in 2009. Greenbook charges 

peaked in fiscal year 2007 at $76 million for 30 programs. 

All USDA Agencies 

and Staff Offices Have 

Been Charged 

Greenbook Charges 

Greenbook charges generally followed an upward trend in fiscal years 

1999 through 2007, increasing more than 1,000 percent—from $5.4 million 

to about $76 million—before decreasing by about 20 percent to $60 million 

in fiscal year 2008. USDA estimates that charges for fiscal year 2009 will 

increase to $61.2 million, or slightly more than the previous year. Total 

Greenbook charges accounted for less than 1/1000 of a percent of USDA’s 

 

6

31 U.S.C. § 1534. 

7

Pub. L. No. 89-106 § 8, 79 Stat. 431,432 (1965) (codified at 7. U.S.C. § 2263). 

Page 5 GAO-10-82 U.S. Department of Agricuture
 

annual funding over this period. Figure 1 shows annual Greenbook 

charges for fiscal years 1999 through 2009. 

Figure 1: Greenbook Charges in Constant 2009 Dollars, Fiscal Years 1999-2009 

0

10

20

30

40

50

60

70

80

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

Dollars in millions

Source: GAO analysis of USDA data.

Fiscal year

5

12

7

71

7

21

8

43

76

60 61

Note: Fiscal year 2009 charges are estimated. 

Likewise, the trend in the number of active programs in each fiscal year 

since 1999 has been generally upward (see fig. 2). Starting with 5 programs 

in fiscal year 1999, programs were added and dropped through fiscal year 

2005, when the total number reached 12. That number more than 

doubled—to 26 active programs—in fiscal year 2006. The number 

increased again—to 30 active programs—in fiscal year 2007 and remained 

at 30 in fiscal years 2008 and 2009. 

Page 6 GAO-10-82 U.S. Department of Agricuture
 

Figure 2: The Number of Active Greenbook Programs, Fiscal Years 1999-2009 

0

5

10

15

20

25

30

35

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

Number of programs

Source: GAO analysis of USDA data.

Fiscal year

5

8

9

26

13 13

12 12

30 30 30

Although no more than 30 programs have been active in any 1 year, USDA 

has introduced a total of 39 Greenbook programs since fiscal year 1999. And 

once introduced, the majority of programs continued to be funded year after 

year. Table 1 shows the fiscal year each of the 39 programs program was 

first introduced. As noted in the table, some of the programs never received 

funding, some were funded for only 1 or 2 years, some were transferred to 

the working capital fund, and one was absorbed into another program. See 

appendix I for a description of each of the 39 programs. 

Table 1: USDA Greenbook Programs, Fiscal Years 1999 through 2009 

Fiscal year Program Status 

1999 Hispanic Association of Colleges and Universities Active 

1890 USDA Initiatives Active 

Sign Language Interpreter Services Active 

TARGET Center Active 

Preauthorized Funding Active 

2000 Advisory Committee Liaison Services Active 

Hispanic Advisory Council Became part of the Diversity Council in 2001 

Security Funding stopped in 2001 

Page 7 GAO-10-82 U.S. Department of Agricuture
 

Fiscal year Program Status 

2001 Diversity Council Active 

American Indian Higher Education Consortium Active 

USDA Visitor Information Center Active 

2002 USDA Secretary Honor Awards Active 

Employee Express Funding stopped in 2004 

USDA Drug Testing Program Active 

2003 Senior Executive Service (SES) Candidate Development Program Funding stopped in 2005 

2004 E-Gov Presidential Initiatives Active 

USDA E-Gov Enablers E-Gov Initiative E-Authentication Transferred to working capital fund in 2008

2006 USDA Tribal Liaison Active 

Faith-Based and Community Initiatives Active 

American Consumer Satisfaction Index Never received funding 

Sign Language Interpreter Agency Specific Services Active 

Emergency Operations Center Active 

Labor and Employee Relations System Active 

Continuity of Operations Planning Active 

Federal Biobased Products Procurement Program Active 

Personnel and Document Security Active 

Radiation Safety Active 

Flexible Spending Accounts Active 

Self Service Dashboard Web Applications Active 

E-Gov Presidential Initiatives-Homeland Security 

Presidential Directive (HSPD)12 

Active 

USDA Enterprise Contingency Planning Program Active 

2007 Financial Management Improvement/Modernization Initiative Active 

E-Gov Presidential Initiatives-Content Management Active 

USDA E-Gov Enablers Ag Learn Transferred to working capital fund in 2008

E-Gov Presidential Initiatives Enterprise Services Transferred to working capital fund in 2008

2008 Enterprise-wide Time and Attendance Never received funding 

Enterprise Network Messaging Active 

USDA IT Infrastructure Security Active 

E-Gov Enablers-Cyber Security Active 

Source: USDA data. 

Note: No programs were added in fiscal year 2009. 

Three programs have accounted for about 52 percent of total Greenbook 

charges: USDA E-Gov Enablers E-Gov Initiative E-Authentication (18.5 

percent), which was transferred to the working capital fund in 2008; E-Gov 

Page 8 GAO-10-82 U.S. Department of Agricuture
 

Presidential Initiatives (17.2 percent); and E-Gov Presidential Initiatives 

HSPD12 (16.2 percent). Nine programs have accounted for about 75 

percent of total Greenbook charges: these three plus the 1890 USDA 

Initiatives, Preauthorized Funding, Hispanic Association of Colleges and 

Universities, E-Gov Presidential Initiatives Enterprise Services, Enterprise 

Network Messaging, and TARGET Center. Figure 3 shows the share of 

fiscal year 1999 through 2009 Greenbook charges spent on individual 

programs. 

Figure 3: Share of Total Greenbook Charges by Program, Fiscal Years 1999-2009 

23.2 %

18.5%

17.2%

Source: GAO analysis of USDA data.

 16.2%

 5.8%

4.5%

Preauthorized funding

 

 

 

 

 

3.8%

Hispanic Association of Colleges

and Universities

3.1%

E-Gov Presidential Initiatives

Enterprise Services

3.0%

Enterprise network messaging

2.8%

TARGET center

Other programs

2.0%

Other E-Gov programs

1890 USDA Initiatives

USDA E-Gov enablers E-Gov initiative

E-authentication

E-Gov Presidential Initiatives

E-Gov Presidential Initiatives HSPD12

Page 9 GAO-10-82 U.S. Department of Agricuture
 

Appendix IV presents annual Greenbook charges by program for fiscal 

years 1999 through 2009. The appendix shows, among other things, that 

charges for a program may have varied from year to year and that some 

programs were not active in certain years. 

For most programs, Greenbook charges have been allocated on the basis 

of the number of full-time equivalent (FTE) employees in the agencies and 

staff offices. As a result, the Forest Service, which has had the largest 

number of FTEs, has been charged the largest percentage—about 32 

percent—of Greenbook charges every fiscal year from 1999 through 2009. 

The top three agencies in terms of the number of FTEs—the Forest 

Service, Natural Resources Conservation Service, and Food Safety and 

Inspection Service—have together been charged from 42 to 56 percent of 

Greenbook charges annually during this period. Table 2 shows the amount 

and percentage of Greenbook charges that have been assessed against the 

appropriations of each USDA mission-oriented agency and staff office for 

fiscal years 1999 through 2009. The Forest Service has been charged nearly 

$120 million of the approximately $372 million in total Greenbook charges 

for this period. 

Table 2: Greenbook Charges to USDA’s Agencies and Offices, Fiscal Years 1999 

through 2009 

Agencies and offices 

Greenbook 

charges 

Percentage of 

total Greenbook 

charges

Forest Service $119,695,489 32.2%

Farm Service Agency 40,272,423 10.8%

Natural Resources Conservation Service 34,506,025 9.3%

Food Safety and Inspection Service 28,126,579 7.6%

Agricultural Research Service 26,838,649 7.2%

Animal and Plant Health Inspection Service 26,265,246 7.1%

Rural Development 23,808,277 6.4%

Office of the Chief Information Officer 21,074,004 5.7%

Agricultural Marketing Service 8,921,305 2.4%

Food and Nutrition Service 7,124,722 1.9%

Foreign Agricultural Service 6,552,889 1.8%

Office of the Chief Financial Officer 5,523,535 1.5%

National Agricultural Statistics Service 4,406,856 1.2%

Grain Inspection, Packers and Stockyards 

Administration 

3,232,980 0.9%

Page 10 GAO-10-82 U.S. Department of Agricuture
 

Agencies and offices 

Greenbook 

charges 

Percentage of 

total Greenbook 

charges

Office of the Inspector General 2,740,328 0.7%

Cooperative State Research, Education and 

Extension Service 

2,449,178 0.7%

Risk Management Agency 2,268,463 0.6%

Departmental Administration 2,206,674 0.6%

Economic Research Service 1,562,884 0.4%

Office of Chief Economist 1,485,835 0.4%

Office of General Counsel 1,200,430 0.3%

Office of Civil Rights 491,994 0.1%

Office of Communications 419,741 0.1%

National Appeals Division 377,935 0.1%

Office of the Secretary 310,055 0.1%

Office of Budget and Program Analysis 269,835 0.1%

Office of Executive Secretary 130,962 0.0%

Total $372,263,295 a 

Source: USDA data. 

Note: Charges for fiscal year 2009 are estimated. 

a

Percentage does not add to 100 percent because of rounding. 

According to OCFO, the Agricultural Research Service, Departmental 

Administration, OCFO, and the offices of the Secretary, the Chief 

Information Officer, and Civil Rights serve as sponsors for the Greenbook 

programs. They may contract for the services or activities of the program 

or use their own staff to provide the services or activities. As shown in 

figure 4, the Greenbook programs sponsored in the Office of the Chief 

Information Officer have accounted for about 63 percent of all Greenbook 

charges—about $233 million—for fiscal years 1999 through 2009. 

Page 11 GAO-10-82 U.S. Department of Agricuture
 

Figure 4: Percentage of Greenbook Charges Billed, Fiscal Years 1999-2009. 

9.0%

16.8% 62.8%

6.7%

0.9%

Office of the Secretary

3.8%

Agricultural Research Service

Office of the Chief Financial Officer

Office of Civil Rights

Departmental Administration

Office of the Chief Information Officer

Source: GAO analysis of USDA data.

For additional details on Greenbook charges, see appendixes IV and the esupplement.8

 Appendix IV provides total annual Greenbook charges by the 

agencies and staff offices for fiscal years 1999 through 2009. The esupplement contains separate tables for each of USDA’s 15 mission-related 

agencies and 12 staff offices, showing annual Greenbook charges for the 

individual programs in which they participated, for fiscal years 1999 

through 2009. 

 

8

GAO-10-83SP. 

Page 12 GAO-10-82 U.S. Department of Agricuture
 

USDA’s process for selecting Greenbook programs and monitoring 

Greenbook charges is not documented. According to OCFO officials, as 

noted above, representatives from the Agricultural Research Service, 

Departmental Administration, OCFO, and the offices of the Secretary, the 

Chief Information Officer, and Civil Rights have served as contact points 

for the individual Greenbook programs and charges. These representatives 

• identify and nominate new programs, and their funding levels, cost 

allocation methods, and the agencies and staff offices that should 

participate, for consideration for Greenbook funding for the next fiscal 

year; 

• identify the active programs that should be continued, and any 

adjustments needed to funding level, cost allocation method, or 

participants; 

USDA’s Process for 

Selecting Greenbook 

Programs and 

Monitoring 

Greenbook Charges 

Is Not Documented, 

and Control Activities 

Would Help Ensure 

Accountability 

• contract for services or provide staff for the active programs; and 

• handle the billing of Greenbook charges to the agencies and staff offices 

that participate in the programs. 

A group composed of senior managers, representing the undersecretaries 

and assistant secretaries from the department’s seven mission areas and 

its larger staff offices, and chaired by the CFO, meets at least annually to 

consider the nominations for new Greenbook programs and the proposals 

for changes in active programs. According to OCFO officials, this group of 

senior managers discusses and considers the proposals in the context of 

USDA’s overall funding picture to develop a recommendation for 

Greenbook programs to fund for the next fiscal year. This 

recommendation, which includes proposed levels of funding, cost 

allocation methods, and the agency and staff office participants, goes to 

the Office of the Secretary for approval. Then, officials in the Office of the 

Secretary review, and may further revise, the recommendation from the 

senior managers and give it to the Secretary or his/her designee, for final 

approval. The final approved lists of programs and funding details are sent 

out to USDA’s agencies and staff offices in a memo from the Office of the 

Secretary. 

According to OCFO, this process has been in place since the beginning of 

fiscal year 2006. Prior to that time, OCFO did not have a process for 

approving new Greenbook programs or requests for increases in funding 

for existing programs. Those decisions were made by the Deputy 

Secretary; the group of senior managers was not involved. 

Page 13 GAO-10-82 U.S. Department of Agricuture
 

Even with the current process in place, however, decisions about 

Greenbook programs and charges have not been consistently documented 

to explain what was done and why. Under the federal internal control 

standards, agencies are to employ control activities, such as accurate and 

timely recording of transactions and events and the appropriate 

documentation of transactions and internal control. Without such control 

activities, agencies do not have the necessary framework to provide 

reasonable assurance that they are operating effectively and efficiently 

and that program results will be achieved. Examples of control activities 

relevant to USDA’s Greenbook processes include the following: 

• Accurate and timely recording of transactions and events. OCFO has not 

documented the events involved in selecting programs and monitoring 

Greenbook charges and funding levels. Because the events were not 

documented, OCFO officials could not tell us how representatives and 

senior managers identified programs that should continue and nominated 

new programs. In addition, OCFO could not find all memos from the Office 

of the Secretary documenting the final approved Greenbook programs and 

funding levels for each fiscal year. In fact, about half of the memos were 

missing for the 11-year period reviewed. Also, OCFO has not maintained 

documentation on the mid-year funding adjustments to Greenbook 

charges issued when, for example, USDA was operating under a 

continuing budget resolution. Such documentation would help OCFO 

ensure that the programs and charges for the year were consistent with 

what had been approved. 

• Appropriate documentation of transactions and internal control. OCFO 

does not specify the controlling operations on Greenbook charges and 

programs in management directives, administrative policies, or operating 

manuals. Such directives, with criteria to consider in nominating and 

recommending Greenbook programs and monitoring Greenbook charges, 

would help inform decisions and help OCFO ensure it has documentation 

on decisions that are reached on Greenbook programs and charges. In 

contrast, OCFO has a management directive for the working capital fund 

that includes internal control activities to help ensure accountability in 

identifying and monitoring programs supported through the fund that 

could serve as a model. 

OCFO officials told us they have relied on their undocumented process 

and professional accounting and financial standards to manage Greenbook 

programs and charges. However, under federal standards, control 

activities need to be an integral part of any program planning, 

implementing, and reviewing endeavor. USDA’s OIG recently reported that 

USDA agencies have a history of reacting to individual control issues 

Page 14 GAO-10-82 U.S. Department of Agricuture
 

rather than addressing the overall weaknesses of their internal control 

systems. Noting that internal control weaknesses continued to impair the 

utility of USDA’s financial information, the OIG reported that the 

department needed to improve internal controls over financial 

management systems and processes to ensure that accurate financial data 

were available to managers administering and operating USDA programs.9

When we met with OCFO officials in May 2009 to discuss our preliminary 

findings, they told us that in the current budget climate they need to take 

every measure to reduce costs, and that controls such as written policies 

and procedures for selecting programs and overseeing Greenbook charges 

would probably help ensure, among other things, that unspent Greenbook 

charges are returned to participating agencies and staff offices or to the 

U.S. Treasury. 

OCFO has implemented initiatives to develop the data it will need to 

report Greenbook charges in future annual budget justifications, as 

Congress directed in 2007. Specifically: 

• OCFO has developed an Excel spreadsheet to collect information on new 

programs, such as the programs’ cost allocation methods and proposed 

staffing, and budget justifications for funding increases. However, our 

review of the information submitted on new and continuing programs for 

fiscal year 2007 and later found that the information was not filled in 

consistently or completely. The data OCFO required included justifications 

for programs added in 2007. No new program justifications were provided 

for 2008 and no programs added for 2009. 

• OCFO has issued guidelines for collecting information for fiscal years 2008 

and 2009 on hardware and software costs in all USDA’s information 

technology (IT) programs, including in Greenbook programs. According to 

OCFO officials, USDA is to use this information to create a snapshot of ITrelated investments department-wide. 

OCFO also started an internal Web site in 2004 where USDA agencies and 

staff offices can view their estimated Greenbook charges and enter 

information on the Greenbook programs. 

While these initiatives are important, they do not include the 

documentation required by the federal internal control standards to help 

 

9

USDA, U.S. Department of Agriculture Office of Inspector General: Management 

Challenges (Washington, D.C.: Aug. 1, 2008). 

Page 15 GAO-10-82 U.S. Department of Agricuture
 

ensure the integrity of OCFO’s process for selecting programs and 

monitoring Greenbook charges. 

According to OCFO officials, USDA has not tracked program benefits to be 

sure the Greenbook programs continue to benefit participating agencies 

and staff offices and do so at appropriate costs. OCFO has not established 

program evaluation metrics for Greenbook programs, such as the extent to 

which agencies and staff offices would use the programs and the benefits 

they should expect to gain. It also has no information on planned program 

benefits and comparisons with alternative programs, whether prior 

programs have achieved desired results, and whether a Greenbook 

program would replace an existing comparable program within an agency 

or staff office. 

OCFO Has Not 

Tracked the Benefits 

of Greenbook 

Programs 

Under the federal standards for internal control, managers are to compare 

actual program performance to planned or expected results and analyze 

significant differences. Such assessments help managers identify problems 

in a program’s design and delivery and make timely decisions to correct or 

replace the program. Information on such assessments would allow OCFO 

to determine whether a Greenbook program was operating as intended—

that is, that it efficiently and effectively achieved planned or expected 

results—or that it was not doing so. 

OCFO officials told us that periodic program assessments to ensure 

programs continue to provide benefits at an appropriate cost would be 

worthwhile, but they did not indicate whether they planned to track these 

assessments. Tracking program benefits would help ensure accountability 

for Greenbook programs and funding and could facilitate USDA-wide 

Greenbook funding decisions among worthy programs. 

In the September 30, 2009, Conference Report accompanying USDA’s 

fiscal year 2010 appropriations, Senate and House Appropriations 

Committee conferees reiterated their concern about USDA’s handling of 

Greenbook charges and programs.10 This concern focused on both the 

level of spending for Greenbook programs and the lack of transparency in 

funding Greenbook activities. The conferees noted their expectation that 

USDA will comply with any recommendations we make and implement 

them in a timely manner. The conferees directed USDA to provide a report 

 

10H.R. Rep. No. 111-279, at 53 (2009). 

Page 16 GAO-10-82 U.S. Department of Agricuture
 

to the Committees on the steps being taken to implement our 

recommendations and the actions to increase transparency into the 

funding and decision-making mechanisms associated with the Greenbook 

process. USDA’s report is to also highlight steps being taken to evaluate 

the performance of ongoing Greenbook activities to determine the benefit 

to the Department of continuing such activities, and include a discussion 

of returning assessments to levels consistent with fiscal years 2001 

through 2003. 

The numbers of Greenbook programs and the charges have increased over 

the last 11 years. Yet, OCFO does not have control activities for managing 

these programs and charges, including appropriate documentation of 

transactions and internal control and the accurate and timely recording of 

transactions and events. Nor does OCFO track the benefits of the 

programs to determine whether they are operating as intended. 

Documentation for Greenbook programs would help OCFO oversee the 

effective and efficient use of Greenbook charges and the benefits of 

Greenbook programs. 

To help ensure accountability in selecting programs, overseeing 

Greenbook charges, and achieving program benefits, we are 

recommending that the Secretary of Agriculture direct OCFO to take the 

following two actions: 

• establish and document control activities for managing Greenbook 

programs and charges, and 

• track the benefits of Greenbook programs to the agencies and staff offices 

that are charged Greenbook charges. 

We provided a draft of this report to USDA for review and comment. In 

written comments from the Chief Financial Officer, USDA stated that our 

report provided valuable insights and recommendations to help USDA 

improve management of its Greenbook programs. 

Conclusions 

Recommendations for 

Executive Action 

Agency Comments 

and Our Evaluation 

USDA also agreed with our recommendations. With respect to our 

recommendation to establish and document control activities for 

managing Greenbook programs and charges, USDA stated that, for the 

sake of transparency, a documented decision process would be beneficial. 

USDA commented that it will develop guidelines for the decision-making 

Page 17 GAO-10-82 U.S. Department of Agricuture
 

Page 18 GAO-10-82 U.S. Department of Agricuture 

process related to funding Greenbook programs and document the 

decisions that are made. USDA further commented that it has already 

taken steps to document and provide a more formal process for the annual 

budget review. 

Regarding our recommendation to track the benefits of Greenbook 

programs to the agencies and staff offices that are charged Greenbook 

charges, USDA acknowledged that its most recent efforts fell short but it 

will continue its efforts. USDA issued formal budget requirements for 

fiscal year 2011—with budget guidance that provided specific 

requirements for performance measures and analysis of the benefits of 

Greenbook activities. Based on the budget submissions, USDA stated that 

this was an area that will need to be developed more fully to measure the 

value of individual Greenbook programs. USDA also stated that it plans to 

issue guidelines for making decisions related to adding or removing 

programs from Greenbook that will strengthen oversight of those activities 

and require that decisions made during the budget process are 

documented. 

USDA’s written comments appear in appendix II. USDA also provided 

technical comments, which we incorporated in the report as appropriate. 

We are sending copies of this report to the Secretary of Agriculture and 

other interested parties. In addition, the report will be available at no 

charge on the GAO Web site at http://www.gao.gov. 

If you or your staffs have any questions about this report, please contact 

me at (202) 512-3841 or shamesl@gao.gov. Contact points for our Offices 

of Congressional Relations and Public Affairs may be found on the last 

page of this report. GAO staff who made major contributions to this 

report are listed in appendix III. 

Lisa Shames 

Director, Natural Resources and Environment 
Appendix I: Greenbook Programs Introduced 

Since Fiscal Year 1999 

Page 19 GAO-10-82 U.S. Department of Agricuture 

Short program title Program description 

1890 USDA Initiatives (1890 Programs) Attracts students to careers in agriculture and related fields, including food and 

agricultural sciences and, among other things, increases the involvement of the eighteen 

1890 Land Grant Universities in the delivery of U.S. Department of Agriculture (USDA) 

programs. 

Advisory Committee Liaison Services Provides guidance and direction to USDA agencies on advisory committees and boards. 

American Consumer Satisfaction Index Supports rating USDA’s Web site home page, to meet an Office of Management and 

Budget requirement to measure and report customer satisfaction. 

American Indian Higher Education 

Consortium (1994 Program) 

Promotes, fosters, and encourages the implementation of programs for improving 

postsecondary and higher education opportunities for American Indians, and establishes 

information centers for those education institutions. 

Continuity of Operations Planning 

(COOP) 

Ensures that USDA has in place a comprehensive and effective program to ensure the 

survival of the constitutional form of government and continuity of essential federal 

functions under all circumstances and provides for USDA COOP activities, including 

awareness training, exercises, and COOP plan reviews 

Diversity Council Enhances the recruitment and retention of a diverse workforce in USDA through a broad 

range of program forums designed to, among other things, discuss and resolve barriers, 

implement mandatory diversity training, and support groups that provide the Secretary 

ongoing advice on matters affecting their communities. 

E-Gov Presidential Initiative HSPD12 Supports the implementation of the Homeland Security Presidential Directive 12—the 

Common Identification Standard for Federal Employees and Contractors to create a 

common standard form of identification and facilitate issuance to USDA employees and 

contractors. 

E-Gov Presidential Initiatives Assists with improving information technology (IT) planning by expanding electronic 

government to deliver significant productivity and performance gains across all federal 

departments. USDA participates in 30 Presidential Initiatives and Lines of Business. 

E-Gov USDA Enablers – Ag Learn Provides a centralized infrastructure for deploying enterprise-wide and agency-specific 

courses, and enables employees and supervisors to manage learning functions (e.g., 

registration, course delivery, and skills assessment). Moved to the working capital fund 

in 2008. 

E-Gov USDA Enablers – Cyber Security Administers Cyber Security Assessment and Management, a comprehensive 

compliance tool to enable federal agencies to identify threats and vulnerabilities through 

use of the embedded National Institute for Standards and Technology control 

requirements for IT systems, and supports the President’s Management Agenda by, 

among other things, providing better risk management tools. 

E-Gov Presidential Initiatives – Content 

Management 

Supports the conversion to Enterprise Content Management from USDA’s legacy 

correspondence management application (Staff Action), to facilitate the sharing of 

documents and access to information. 

USDA Enterprise Contingency Planning 

Program (ECPP) 

Enhances the department’s critical infrastructure recovery and reconstitution capabilities 

through the development, maintenance, and use of contingency plans for all USDA 

critical infrastructure; combines the Contingency Planning Suite software, processes, 

and USDA staff to meet contingency planning required in legislative and executive 

mandates. 

E-Gov Presidential Initiatives – Enterprise 

Services 

Provides a suite of technology tools and accompanying business processes that enable 

USDA to achieve its goals and objectives for leveraging its e-Government investments 

and delivering government services in a more citizen-center manner. Moved to the 

working capital fund in 2008. 

Appendix I: Greenbook Programs Introduced 

Since Fiscal Year 1999 
Appendix I: Greenbook Programs Introduced 

Since Fiscal Year 1999 

Page 20 GAO-10-82 U.S. Department of Agricuture

Short program title Program description 

Emergency Operations Center Provides a highly trained and secure emergency operations capability on a 24/7 basis. 

Center provides critical communications and coordination systems. 

Employee Express Allows USDA employees to use the system to make changes in their federal health 

benefit plan and thrift savings plan enrollments. 

Enterprise Network Messaging Provides a transport mechanism to provide information or data to end users. 

Enterprise-wide Time and Attendance Implements a single, standard enterprise-wide time and attendance system that will offer 

cost savings, resource reductions, training, and helpdesk support. 

Faith-Based and Community Initiatives d supports the White 

ces. 

Provides departmental oversight of the USDA efforts in this area an

House Office of Faith-Based and Community Initiatives regional outreach conferen

Federal Biobased Products Preferred 

Procurement Program d research center to provide 

Supports the completion of a model procurement plan, the development of a unified biobased Web site, and the establishment of a bio-base

information resources to public and federal agencies. 

Financial Management Improvement / 

Modernization Initiative 

Supports beginning procurement for a new Core Financial Management System through 

the Financial Management Modernization Initiative. 

Flexible Spending Accounts Administers the Federal Flexible Benefits Plan. 

Hispanic Advisory Council Provides leadership on Hispanic issues. Became part of the Diversity Council in 2001. 

Hispanic Association of Colleges and 

Universities tment and educational efforts. 

Fosters educational excellence in the Hispanic community and promotes Hispanic 

participation in fulfilling the USDA mission through recrui

Labor and Employee Relations System Supports the department-wide Web-based Labor and Employee Relations Case 

Tracking and Reporting System. (The system is scheduled to be absorbed into the 

EmpowHR system.) 

Personnel and Document Security Ensures the proper protection of classified national security information. 

Preauthorized Funding Provides a funding mechanism for reimbursable activities that cost less than $100,000. 

Radiation Safety Implements a comprehensive radiation safety and radiological emergency response 

coordination program that ensures the safe use of radioactive materials in departmental

programs. 

Security 

ters building and owned and leased facilities. 

Provides protective operations and guard services for the physical security of the 

headquar

Self Service Dashboard Web Application Serves as an e-authenticated single sign-on portal for several USDA human re

systems that enables employees to calculate several retirement scenarios. 

source 

Senior Executive Service Candidate 

Development Program 

Prepares future executives to assume key positions in targeted occupational areas. 

Sign Language Interpreter Agency 

Specific Services 

Provides sign language interpreting services upon agency request, and the costs a

paid by the agency. 

re 

Sign Language Interpreter Services Provides sign language interpretive services to facilitate communications between 

USDA employees who are deaf or hard of hearing and their hearing co-workers. 

TARGET (Technology Accessible 

Resources Gives Employment Today) 

Center 

d 

ce 

. 

Provides information to ensure equal access to electronic technologies and automate

systems essential to today’s jobs for people with visual, hearing, speech, mobility, or 

dexterity impairments in support of USDA’s workforce diversity and Federal Workfor

2001 policies

USDA Drug Testing Program Helps ensure a drug-free work place through random testing, testing with reasonable 

suspicion and after an accident, and testing for volunteers and job applicants. 
Appendix I: Greenbook Programs Introduced 

Since Fiscal Year 1999 

Short program title Program description 

USDA E-Gov Enablers E-Gov Initiative EAuthentication . Moved to the Provides single sign-on capability for access to Web applications, management of user 

credentials, and verification of identity for employees and customers

working capital fund in 2008. 

USDA IT Infrastructure Security report information in agency systems, 

 changes 

Provides security tools to monitor and detect and

to monitor changes in network security baseline configurations, and to reverse

if needed. 

USDA Secretary Honor Awards Recognizes significant accomplishments of USDA employees at all grade levels as well 

as private citizens for their support of the USDA mission through the department’s 

highest honor awards program. 

USDA Tribal Liaison Services Provides for travel for the national program director, support for an intern or other 

personnel, and other services and related programs. 

USDA Visitor Information Center Presents information on USDA programs and initiatives and provides program-related 

literature when requested via the mail. 

Source: USDA data. 

Page 21 GAO-10-82 U.S. Department of Agricuture
Appendix II: Comments from the U.S. 

Department of Agriculture 

Page 22 GAO-10-82 

Appendix II: Comments from the U.S. 

Department of Agriculture 

U.S. Department of Agricuture 
Appendix II: Comments from the U.S. 

Department of Agriculture 

Page 23 GAO-10-82 U.S. Department of Agricuture
Appendix III: GAO Contact and Staff 

Acknowledgments 

Page 24 GAO-10-82 

Appendix III: GAO Contact and Staff 

 U.S. Department of Agricuture

Lisa Shames, (202) 512-3841 or shamesl@gao.gov

In addition to the contact named above, Erin Lansburgh (Assistant 

Director), Les Mahagan, and Carol Herrnstadt Shulman made key 

contributions to this report. 

Other team members, including Aldoria (Camille) Adebayo, Karen Burke, 

Robert Lunsford, and Ellery Scott, made important contributions to 

producing this report and the accompanying electronic supplement. 

Acknowledgments 

GAO Contact 

Staff 

Acknowledgments 
Appendix IV: Greenbook Charges and Appendix IV: Greenbook Charges and Program Funding for Fiscal Years 1999-2009 

Program Funding for Fiscal Years 1999-2009 

This appendix contains two summary tables. The first, table 3, has 

Greenbook charges to USDA’s agencies and staff offices for fiscal years 

999 through 2009. The second, table 4, has annual Greenbook charges by 

rough 

mounts 

 dollars. 

1

program for the period. The amounts shown for fiscal years 1999 th

2008 are actual, while those for fiscal year 2009 are estimates. All a

are expressed in constant 2009

Page 25 GAO-10-82 U.S. Department of Agricuture
Appendix IV: Greenbook Charges and Program Funding for Fiscal Years 1999-2009 

Page 26 GAO-10-82 U.S. Department of Agricuture 

Table 3: Greenbook Charges by Program in Constant 2009 Dollars for Fiscal Years 1999 through 2009 

Fiscal year 

Program 1999 2000 2001 2002 2003 2004 2005 2006 2007 

Hispanic Association of Colleges and Universities 

$1,041,857 $1,102,530 $1,068,512 $1,084,298 $1,086,509 $1,093,782 $1,670,825 1,67 $1,61 3 $1,574,489 $1

1890 USDA 

Initiatives 

2,708,827 2,250,615 2,104,783 2,214,378 389,944 610,252 2,384,720 2,204,260 1,992,434 2

Sign Language Interpreter Services 

285,208 164,048 158,932 161,440 138,078 164,088 162,627 193,696 230,614 

TARGET Center 744,927 721,812 1,040,393 1,056,588 1,058,257 1,021,454 1,030,352 928,264 969,614 Preauthorized funding 

651,160 757,146 611,277 240,262 644,960 567,813 818,163 584,821 6,436,207 2

Advisory Committee Liaison Services 

0 201,905 146,706 214,450 88,016 201,955 214,337 200,000 202,584 

Hispanic Advisory Council 

0 474,459 0 0 0 0 0 0 0 

Security 0 6,753,738 0 0 0 0 0 0 0 Diversity Council 0 0 1,057,509 1,737,287 1,586,206 1,541,337 1,155,578 439,125 521,924 American Indian Higher Education 

onsortium 

0 0 133,096 160,235 161,269 163,320 161,513 158,007 3 

C

84,790 

Visitors Center 0 0 424,226 430,105 415,115 239,020 170,585 118,428 254,789 Honor Awards 0 0 0 154,211 129,218 153,074 0 47,024 83,868 Employee Express 0 0 0 451,791 470,860 0 0 0 0 DP

rug Testing 

rogram 

0 0 0 163,849 176,820 194,597 138,951 127,682 82,209 
Appendix IV: Greenbook Charges and Program Funding for Fiscal Years 1999-2009 

Fiscal year 

Program 1999 2000 2001 2002 2003 2004 2005 2006 2007 

Senior Executive 

andidate 

0 0 0 0 631,990 0 0 0 

Service CDevelopment Program 

177,728 

E-GOV Presidential Initiatives 

0 0 0 0 0 10,550,375 9,551,095 11,479,280 9,446,934 11

USDA E-GovEnablers E-Gov 

4

Initiative EAuthentication 

0 0 0 0 0 ,800,123 25,423,013 27,055,647 11,546,253 

USDA Tribal 0 0 0 0 0 0 0 75,322 55,537 Liaison Faith-Based Initiatives 

0 0 0 0 0 0 0 245,717 252,324 

American Consumer Satisfaction Index 

0 0 0 0 0 0 0 0 0 

Sign Language Interpreter Agency Specific Services 

0 0 0 0 0 0 0 562,60 614,6 

7 50 

Emergency Operations Center 

0 0 0 0 0 0 0 1,981,12 1,985, 0 9 2

87 

Labor and Employee Relations Case 

em 

Tracking and Reporting Syst

0 0 0 0 0 0 0 80,480 73,362 

Continuity of Operations Planning 

0 0 0 0 0 0 0 1,061,689 1,684,612 1

Federal Biobased Products Preferred 

0 0 0 0 0 0 0 414,729 357,200 

Page 27 GAO-10-82 U.S. Department of Agricuture
Appendix IV: Greenbook Charges and Program Funding for Fiscal Years 1999-2009 

Fiscal year 

Program 1999 2000 2001 2002 2003 2004 2005 2006 2007 

Procurement Program Personnel andDocument 

0 0 0 0 0 0 0 1,141,013 1,641,658 1

Security

Radiation Safety 0 0 0 0 0 0 0 953,220 944,693 Flexible Spending 0 0 0 0 0 0 0 1,554,359 1,611,788 2

Accounts FSAFEDS 

Self Service Dashboard and Retirement Processor Web 

0 0 0 0 0 0 0 368,061 343,202 

Application 

E-Gov Presidential 

SPD12 

15,90 16,63 14

Initiatives H

0 0 0 0 0 0 0 5,227 4,085 

USDA EnteContingency 

rprise 

m 

1,242,73 884,75 

Planning Progra

0 0 0 0 0 0 0 3 6 

Financial Management ImprovemenInitiative 

t 

0 0 0 0 0 0 0 0 1,309,187 1

E-Gov PresInitiatives - Content Management 

idential 0 0 0 0 0 0 0 0 1,3 1

33,067 

USDA E-Gov Enablers Ag Learn 

0 0 0 0 0 0 0 0 991,127 

Page 28 GAO-10-82 U.S. Department of Agricuture
Appendix IV: Greenbook Charges and Program Funding for Fiscal Years 1999-2009 

Fiscal year 

Program 1999 2000 2001 2002 2003 2004 2005 2006 2007 

E-GOV Presidential Initiatives Enterprise Services 

0 0 0 0 0 0 0 0 11,546,253 

Enterprise-wide Time and Attendance 

0 0 00 0 0 0 0 0 

Enterprise Network Messaging 

0 0 0 0 0 0 0 0 0 5

USDA IT Infrastructure Security 

0 0 0 0 0 0 0 0 0 3

E-Gov EnablersCyber Security 0 0 0 0 0 0 0 0 0 1Total $5,431,98 $12,426,25 $6,74 0 4 5,43 $8,068,89 $6,977,24 $21,478,91 $42,881,75 $7 4 4 1 8 9 0,734,184 $75, $60

990,201 

Source: GAO’s analysis of USDA budget data. Page 29 GAO-10-82 U.S. Department of Agricuture
Appendix IV: Greenbook Charges and Program Funding for Fiscal Years 1999-2009 

Table 4: Greenbook Charges to USDA Agencies and Offices in Constant 2009 Dollars for Fiscal Years 1999 through 2009 

Fiscal year 

Agency 1999 2000 2001 2002 2003 2004 2005 2006 2007 

Office of tSecretary 

he $6,462 $67,539 $6,491 $7,513 $7,522 $10,799 $17,936 $72,267 $36,921 $4

Agricultural 203,131 710,637 263,310 284,620 224,767 434,768 894,486 1,585,653 1,618,849 1,33Marketing Service Agricultural Research Service 

446,312 1,057,506 537,932 674,621 570,958 1,122,932 2,468,736 5,034,129 5,532,439 4,67

Rural Development 

398,449 996,810 360,972 550,599 438,211 1,667,959 3,491,475 4,826,026 4,246,917 3,38

Risk Management Agency 

31,5 96,4 144,52 45, 29 07 9 853 36,668 144,918 427,842 514,091 302,256 26

Foreign Agricultural Service 

57,839 572,193 91,44 1 2 31,959 89,152 341,248 710,814 1,210,824 1,290,369 1,02

Forest Service 1,904,088 2,929,457 2,363,276 2,901,329 2,257,251 7,371,085 13,092,384 22,308,462 25,055,945 19,57

Office of Communications 

9,513 101,379 9,667 10,791 8,176 16,081 47,083 78,031 54,823 4

Office of General Counsel 

25,080 177,125 26,746 29,097 89,619 52,219 92,525 186,450 193,758 16

Natural Resources Conservation Service 

611,938 1,158,120 783,926 879,101 755,600 2,276,039 3,746,771 6,504,049 6,605,559 5,56

Economic Research Service 

43,647 71,273 41,123 47,436 62,645 75,961 193,008 294,491 282,244 22

Page 30 GAO-10-82 U.S. Department of Agricuture
Appendix IV: Greenbook Charges and Program Funding for Fiscal Years 1999-2009 

Fiscal year 

Agency 1999 2000 2001 2002 2003 2004 2005 2006 2007 National 

ral 

70,388 310,184 82,517 109,336 127,841 581,223 824,955 739,860 63

AgricultuStatistics Service 

275,747

Cooperative

rch, 

and 

n 

32,027 212,771 51,006 49,122 72,275 154,430 332,838 510,756 412,374 31

State ReseaEducation ExtensioService 

Office of thInspecto

e 

r 

55,126 205,304 52,202 60,394 74,517 100,262 249,963 515,977 494,166 46

General 

Food and Nutrition Service 

112,209 144,870 132,343 137,718 165,532 435,366 845,605 1,629,974 1,395,112 1,04

Animal and Plant Health 

on 

349,357 581,806 471,248 584,366 659,756 1,446,422 2,633,447 4,046,944 5,865,437 4,77

InspectiService 

Grain Inspection, Packers aStockyards 

nd 

tion 

44,506 83,880 56,031 74,266 68,997 106,009 201,163 1,291,871 542,376 37

Administra

Food SaInspection

fety and 532,472 1,167,187 648,603 764,737 679,047 1,784,785 3,390,929 4,544,160 5,529,530 4,54

Service 

Office of ChEconomist 

ief 4,522 41,288 7,778 5,909 8,512 21,357 38,227 946,650 234,264 8

Office of Budget 

m 

5,454 55,219 5,302 6,176 7,637 10,584 19,823 68,624 32,968 2

and PrograAnalysis 

Office of the Chief Financial Officer 

88,809 193,076 115,635 134,845 115,774 304,169 451,359 765,541 1,316,140 1,01

Page 31 GAO-10-82 U.S. Department of Agricuture
Appendix IV: Greenbook Charges and Program Funding for Fiscal Years 1999-2009 

Fiscal year 

Agency 1999 2000 2001 2002 2003 2004 2005 2006 2007 

DepartmeAdministratio

ntal 

n 

52,460 494,777 57,742 62,301 55,238 244,806 97,337 358,909 315,050 24

Office of CivRights 

il 0 0 0 0 0 16,316 48,468 112,350 120,839 9

Office of Executive Secretary 

1,680 17,322 1,599 1,931 1,538 1,464 1,879 76,360 11,746 

Farm Service Agency 

320,388 880,694 404,810 479,206 367,481 1,474,571 4,120,256 6,790,803 9,664,229 7,81

Office of the Chief Information 

1 4 5 4 2 

Officer 

16,706 89,235 20,133 24,930 24,103 ,565,098 ,625,241 ,542,075 ,038,130 ,51

National Appeals Division 

7,888 10,197 9,071 10,739 8,423 23,523 60,943 93,762 57,903 4

Total $5,431,980 $12, $6, 426,254 745,434 $8,068,894 $6, $2 977,241 1,478,918 $42,881,759 $70,734,184 $75,990,201 $6 

0,32

Source: GAO’s analysis of USDA budget data. 

(361020) 

Page 32 GAO-10-82 U.S. Department of Agricuture
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MasterCard, Visa, check, or money order. Call for additional information. 

Contact: 

Web site: www.gao.gov/fraudnet/fraudnet.htm

E-mail: fraudnet@gao.gov

Automated answering system: (800) 424-5454 or (202) 512-7470 

Ralph Dawn, Managing Director, dawnr@gao.gov, (202) 512-4400 

U.S. Government Accountability Office, 441 G Street NW, Room 7125 

Washington, DC 20548 

To Report Fraud, 

Waste, and Abuse in 

Federal Programs 

Congressional 

Relations 

Chuck Young, Managing Director, youngc1@gao.gov, (202) 512-4800 

U.S. Government Accountability Office, 441 G Street NW, Room 7149 

Washington, DC 20548 

Public Affairs