The Army Corps of Engineers, with more work than funds
available for it, often reprograms actions to manage
project funds, but a new report from the Government
Accountability Office has called for improved planning
and financial management as an alternative.
“The Corps has come to rely on reprogramming as its primary
method to manage project funds,” according to GAO-05-946,
something Congress has allowed it to do.
However, GAO said Congress is not always informed when the
Corps moves money around, which used to be a tool reserved
for emergencies and unforeseen circumstances but has become
common practice.
The use of numerous reprogramming actions without common
priorities “has resulted in an uncoordinated movement of
funds between projects, with little consideration to
pending needs or long-term planning,” said GAO.
It said in fiscal 2003 and 2004, the Corps reprogrammed
funds more than 7,000 times and moved over $2.1 billion
among two-thirds of projects within appropriation accounts
for investigations and construction.