Department Of The Army Corps Of Engineers Fiscal Year 2000 Budget Justifications PDF Download

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.