EPA's Changing Budget Process: Opportunity for Improved Financial Management

EPA Office of Inspector General

EPA's Changing Budget Process: Opportunity for Improved Financial Management

FISCAL 1994 REPROGRAMMINGS
GREATER THAN $500,000

	REPROGRAMMING #	PURPOSE IN IFMS STATES WHAT ACTION IS BUYING OR OFFICE IS RECEIVING	PURPOSE IN IFMS STATES IMPACT TO OFFICE/PROGRAM LOSING RESOURCES
1	RR024T024211	YES	NO
2	RP07040014X	YES	NO
3	RP264CT0565	NO	NO
4	RR264AN0885	YES	NO
5	RR264AQ0887	YES	NO
6	RR264AA0894	YES	NO
7	RR264AE0895	YES	NO
8	RR264AJ0896	YES	NO
9	RR264AU0897	YES	NO
10	RR264AH0898	YES	NO
11	RR264AC0900	YES	NO
12	RR264AF0901	YES	NO
13	RR264AV0902	YES	NO
14	RR77-4077-4A	YES	NO
	TOTAL YES	13	0
	PERCENTAGE	93%	0%
	TOTAL NO	1	14
	PERCENTAGE	7%	100%
	TOTAL	14	14

Note: The program impact on both the receiving and losing program was generally clearly identified in the congressional reprogramming package.

ATTACHMENT 2

FISCAL 1995 REPROGRAMMINGS
GREATER THAN $500,000

	REPROGRAMMING #	PURPOSE IN IFMS STATES WHAT ACTION IS BUYING OR OFFICE IS RECEIVING	PURPOSE IN IFMS STATES IMPACT TO OFFICE/PROGRAM LOSING RESOURCES
1	RP025B025225	YES	NO
2	RP025A025227	YES	NO
3	RP045T040194	YES	NO
4	RP055BUR075B	YES	NO
5	RP115B037	YES	NO
6	RP305B300006	YES	NO
7	RPTERY5A/92	NO	NO
8	RR165A160057	YES	NO
9	RR165B160017	YES	NO
10	RR165B160049	YES	NO
11	RR165T160039	YES	NO
12	RR165B160042	NO	NO
13	RR165B160043	NO	NO
14	RPBU5177	YES	NO
	TOTAL YES	11	0
	PERCENTAGE	79%	0%
	TOTAL NO	3	14
	PERCENTAGE	21%	100%
	TOTAL	14	14

Note: The program impact on both the receiving and losing program was generally clearly identified in the congressional reprogramming package.

APPENDIX I

PRIOR AUDIT COVERAGE

Type of Review	Report Title	Report Date	Office Location
Audit	Region 7's Budget Execution Process E1SFF4-07-0066-5100250	March 31, 1995	Kansas City, Kansas
Audit	Budget Process: The Activity Structure E1AMF6-11-0003-6100246	July 9, 1996	Washington, D.C.
Audit	Region 4's Budget Execution and Cost Allocation Process E1AMF5-04-0112-6100249	July 12, 1996	Atlanta, Georgia
Audit	Review of Region 2's Budget Execution Process Memorandum	July 29, 1996	New York, New York
Survey	Budget Execution Process E1AMB5-05-0053-5100372	June 26, 1995	Chicago, Illinois
Special	Region 8's Budget Execution Process E1AMB5-08-0031-6400042	March 22, 1996	Denver, Colorado
Survey	Headquarters Budget Execution E1AMB5-11-0019-6700002	January 24, 1996	Washington, D.C.

APPENDIX II

AGENCY COMMENTS

(Agency Comments not available)

APPENDIX III

ABBREVIATIONS

CBJ Congressional Budget Justification

CFO Chief Financial Officer

EPA Environmental Protection Agency

FASAB Federal Accounting Standards Advisory Board

FMFIA Federal Managers' Financial Integrity Act

GPRA Government Performance and Results Act

ICA Impoundment Control Act

IFMS Integrated Financial Management System

IPA Intergovernmental Personnel Agreement

MA Management Agreement

NAPA National Academy of Public Administration

NPM National Program Manager

OAR Office of Air

OARM Office of Administration and Resources Management

OIG Office of Inspector General

OMB Office of Management and Budget

OW Office of Water

PBA Planning, Budgeting, and Accountability System

PRO Program and Research Operations

RMDS Resources Management Directives

APPENDIX IV

DISTRIBUTION

Office of Inspector General

Inspector General (2410)

Headquarters Office

Acting Assistant Administrator for Administration and Resources Management (3101)

Assistant Administrator for Water (4101)

Assistant Administrator for Air and Radiation (6101)

Director, Resource Management Division (3304)

Agency Audit Followup Coordinator (3304)

Agency Audit Followup Official (3101)

Comptroller (3301)

Director, Budget Division (3302)

Associate Administrator for Regional Operations and State/Local Relations (1501)

Associate Administrator for Congressional and Legislative Affairs (1301)

Associate Administrator for Communications, Education and Public Affairs (1701)

Director, Financial Management Division (3303F)

Headquarters Library (3401A)

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Created January 31, 1997

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EPA's Changing Budget Process: Opportunity for Improved Financial Management

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