(24) Today, Congress provides these funds from the "emergency and extraordinary expense" limitation in the operations and maintenance appropriation (O & M).
The emergency and extraordinary expense funds for the DUD are included with the operations and maintenance appropriation for each service.
The Army, by regulation, identifies four non-exclusive categories of expenses for which emergency and extraordinary expense funds may be used.
The General Accounting Office (GAO) has generally given wide latitude to the Secretaries in the executive branch, at least with some categories of emergency and extraordinary expenses. For example, in 1992, the defense attache in Port-Au-Prince, Haiti submitted an emergency and extraordinary expense voucher to the Embassy for Defense Intelligence Agency (DIA) expenditures pursuant to an agreement with the Department of State for the Embassy there to provide fiscal services.
(42) Once an emergency and extraordinary expense is so certified, 10 U.S.C.
In practice, however, the CG has not given this degree of deference with the subset of emergency and extraordinary expense funds called ORF.
Consequently, despite the apparent unfettered discretion that Secretaries have regarding emergency and extraordinary expense funds, the GAO will carefully scrutinize expenditures of these funds for official representation purposes in accord with traditional fiscal principles.
Sister services also have implementing guidance for the emergency and extraordinary expense limitation, and specifically ORE See U.S.
(38.) Matter of: Certification of Defense Intelligence Agency Emergency and Extraordinary Expense Vouchers, B-251905, 72 Comp.
(29) Additionally, Congress must receive a quarterly report of all emergency and extraordinary expenses. (30) The first line of the statute provides the Secretary with discretion to use only funds appropriated specifically for "emergency and extraordinary expenses." (31) Thus, if Congress is not happy with the expenditures being reported to it, it can simply reduce or eliminate the funds appropriated for this purpose.
In the DOD, for example, the limitation from which ORFs are drawn simply specifies that the money is for "emergency and extraordinary expenses." (51) Consequently, if ORFs are to be fiscally controlled, we must examine how this term has been interpreted when the funds are used for representation purposes, other statutes that might limit their expenditure, and any administrative controls established
To ensure the integrity of the congressional limitation on emergency and extraordinary expenses, the following procedures shall be observed: E188.8.131.52.