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GAO-04-841R 1 (2004-07-02)

handle is hein.gao/gaobaammj0001 and id is 1 raw text is: I Accountability * Integrity * Reliability United States General Accounting Office Washington, DC 20548 July 2, 2004 The Honorable Richard C. Shelby Chairman The Honorable Patty Murray Ranking Minority Member Subcommittee on Transportation/Treasury and General Government Committee on Appropriations United States Senate The Honorable Ernest J. Istook Chairman The Honorable John W. Olver Ranking Minority Member Subcommittee on Transportation and Treasury, and Independent Agencies Committee on Appropriations House of Representatives Subject: FAA Budget Policies and Practices In recent years, Congress has raised concerns about cost growth in the Federal Aviation Administration's (FAA) operating budget. Appropriators noted several expenses in FAA's fiscal year 2004 facilities and equipment (F&E) account-the account used by FAA for much of its capital purchases-budget submission that appeared to be ongoing operating expenses. The House and Senate appropriations subcommittee reports on FAA's fiscal year 2004 budget submission highlighted 17 such budget items and recommended that the expenses for these items either be transferred to the operations budget or not receive funding. As a result of these concerns, the Conference Report accompanying the fiscal year 2004 Omnibus Appropriations Act directed us to conduct an audit of FAA's policies and practices for determining whether an expense should be budgeted in its operating accounts or in the capital account.' Specifically, this report addresses the following questions: (1) What are FAA's policies for determining whether an expense-including personnel compensation, benefits, travel, and related expenses-belongs in its capital (F&E) or Operations accounts? (2) How did FAA implement its policies for determining whether 17 specific budget line items identified by appropriators belong in its F&E or Operations accounts, including personnel compensation, benefits, travel, and related expenses? (3) How do FAA's budget policies compare with those of other civilian agencies with large acquisition 'Conference Report 108-401, Div. F. Title I @ 928 FY04 Omnibus Appropriations Act. GAO-04-841R FAA Budget Policies and Practices

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