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The Department's Compliance with Reprogramming and Transfer of Funds Requirements. Flash Report. ED-OIG/F25DC0240

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Bibliographic Details
Title: The Department's Compliance with Reprogramming and Transfer of Funds Requirements. Flash Report. ED-OIG/F25DC0240
Language: English
Authors: Office of Inspector General (OIG) (ED)
Source: Office of Inspector General, US Department of Education. 2025.
Availability: Office of Inspector General, US Department of Education. Available from: ED Pubs. P.O. Box 1398, Jessup, MD 20794-1398. Tel: 877-433-7827; e-mail: edpubs@edpubs.ed.gov; Web site: https://oig.ed.gov/reports/list
Peer Reviewed: N
Page Count: 14
Publication Date: 2025
Document Type: Reports - Evaluative
Descriptors: Public Agencies, Federal Programs, Federal Aid, Federal Legislation, Compliance (Legal), Resource Allocation, Program Budgeting, Program Administration, Audits (Verification)
Abstract: The Antideficiency Act prohibits Federal agencies from incurring obligations or expending funds in excess of an appropriation. However, Congress has granted agencies limited authority to make spending adjustments following the enactment of appropriations through transfers or reprogrammings. In November 2024, Senator Bill Hagerty requested that 19 Inspectors General review their agencies' compliance with statutory transfer of funds (transfer) authority and change-of-program (reprogramming) requirements under applicable appropriations laws, including all instances in which the agencies failed to comply. The objective of this review was to determine whether the U.S. Department of Education (Department) complied with transfer of funds and reprogramming requirements under appropriations laws. To achieve this objective, the OIG identified the Department's transfer and reprogramming activities from November 5, 2024, through January 20, 2025, and the extent to which these activities complied with applicable appropriations laws. The Department's failure to comply with applicable statutory transfer authorities and reprogramming requirements may result in Federal funds not being used as originally intended by Congress, funds being deemed unavailable for obligation, and potential violations of the Antideficiency Act. Additionally, failure to notify Congress of transfers of funds and reprogrammings hinders congressional oversight of how agencies execute their budgets and fulfill their missions.
Abstractor: ERIC
Entry Date: 2025
Accession Number: ED677438
Database: ERIC
Description
Abstract:The Antideficiency Act prohibits Federal agencies from incurring obligations or expending funds in excess of an appropriation. However, Congress has granted agencies limited authority to make spending adjustments following the enactment of appropriations through transfers or reprogrammings. In November 2024, Senator Bill Hagerty requested that 19 Inspectors General review their agencies' compliance with statutory transfer of funds (transfer) authority and change-of-program (reprogramming) requirements under applicable appropriations laws, including all instances in which the agencies failed to comply. The objective of this review was to determine whether the U.S. Department of Education (Department) complied with transfer of funds and reprogramming requirements under appropriations laws. To achieve this objective, the OIG identified the Department's transfer and reprogramming activities from November 5, 2024, through January 20, 2025, and the extent to which these activities complied with applicable appropriations laws. The Department's failure to comply with applicable statutory transfer authorities and reprogramming requirements may result in Federal funds not being used as originally intended by Congress, funds being deemed unavailable for obligation, and potential violations of the Antideficiency Act. Additionally, failure to notify Congress of transfers of funds and reprogrammings hinders congressional oversight of how agencies execute their budgets and fulfill their missions.