Army Corps of Engineers
Subtitle: budget formulation process emphasizes agencywide priorities, but transparency of budget presentation could be improved : report to the Subcommittee on Energy and Water Development, Committee on Appropriations, House of Representatives
Contributors: Fantone, Denise M.; United States. Congress. House. Committee on Appropriations. Subcommittee on Energy and Water Development
Publisher: U.S. Govt. Accountability Office
Published: 2010
Place of publication: Washington, D.C.]
Language: eng
Format: [electronic resource] :
Number of pages: 39
Subjects: Appropriations and expenditures; Rules and practice; Evaluation; Budget; United States. Army. Corps of Engineers; United States
Other titles: Budget formulation process emphasizes agencywide priorities, but transparency of budget presentation could be improved
Description: The U.S. Army Corps of Engineers (Corps) is the world's largest public engineering, design, and construction management agency. In fiscal year 2006 it began incorporating performance information into its budget process, but Congress raised concerns that the criteria used by the Corps to prioritize projects are not transparent and the budget formulation process could achieve a higher return on investment. GAO was asked to (1) describe the information the Corps uses in its budget formulation process and the implications of the process, and (2) evaluate whether the President's recent budget requests for the Corps are presented so that agency priorities are clear and proposed use of funds transparent. GAO reviewed the Corps' internal budget guidance, documentation of its project rankings and budget formulation process, performance review materials, and budget presentation materials. GAO also interviewed Corps and Office of Management and Budget officials. GAO recommendations include the Corps establishing a documented process for incorporating ongoing performance information into budget formulation decisions and improving the transparency of its budget presentation. The Corps concurred with all but the first recommendation, stating existing mechanisms are sufficient. GAO believes establishing a process would ensure more complete and consistent decision making.
Notes: Title from PDF title screen (GAO, viewed Apr. 8, 2010).

"April 2010."

"GAO-10-453."

Includes bibliographical references.