Summary: Pursuant to a congressional request, GAO: (1) compared the reprogramming process for the Department of Defense (DOD) budget with the same process at civilian agencies; (2) examined DOD reprogramming activities involving its appropriated funds; (3) reviewed congressional committee oversight of DOD reprogramming actions; and (4) examined the number of members who serve on the responsible committees and whether noncommittee members are able to review reprogramming actions.
GAO found that: (1) the reprogramming process within DOD and Congress consists of many review procedures to ensure that the requests are the highest priority items for DOD; (2) DOD and Congress cooperate in the reprogramming process; (3) DOD and Congress believe reprogramming is necessary because of the preparation time, size, and complexity of the DOD budget; (4) Congress considers the reprogramming review process an important oversight tool; (5) there is no mechanism for noncommittee members to review reprogramming actions; and (6) civilian agencies and DOD use different procedures, requirements, and processes to reprogram funds.
