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B-307382 1 (2006-09-05)

handle is hein.gao/gaobaczpc0001 and id is 1 raw text is: 

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       Accountability * Integrity * Reliability
United States Government Accountability Office
Washington, DC 20548


         B-307382


         September 5, 2006

         The Honorable Harold Rogers, Chairman
         Subcommittee  on Homeland Security
         Committee on Appropriations
         House of Representatives

         The Honorable Martin Sabo, Ranking Member
         Subcommittee  on Homeland Security
         Committee on Appropriations
         House of Representatives

         Subject: Department ofHomeland  Security-Use ofManagement   Directorate
                 Appropriations to Pay Costs of Component Agencies

         This responds to your letter of February 1, 2006, in which you requested our legal
         opinion regarding the Department of Homeland Security's (DHS) use of its
         Management  Directorate appropriations to pay for certain costs of several DHS
         component  agencies. In considering a reprogramming request submitted by DHS, the
         Committee  on Appropriations learned that in fiscal year 2005 the department had
         charged the costs of mail operations, employee transit benefit subsidies, parking, and
         executive sedan services for various DHS component agencies' to the department's
         Management  Directorate appropriations, rather than charging those costs to specific
         appropriations which those components receive directly for management and
         administration expenses.

         As we explain below, either DHS's Management Directorate appropriations or the
         various management and administration appropriations for the subcomponents
         may be reasonably construed as available to pay the costs of administrative activities


         1 Those component agencies were the Office of State and Local Government
         Coordination and Preparation (SLGCP); the Office of the Under Secretary for
         Information Analysis and Infrastructure Protection (JAIP); and Office of the Under
         Secretary for Science and Technology (S&T). Under recent reorganizations, SLGCP
         and IAIP were abolished. IAIP's functions were divided into two new components-
         Analysis and Operations and the Preparedness Directorate. See H.R. Conf. Rep.
         No. 109-241, at 30 (2005) (discussing recent DHS reorganization under the agency's
         Second Stage Review).

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