Federal Manager's Daily Report

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.