From GovExec:
The Homeland Security Department could help Congress better evaluate its nearly $60 billion annual budget if it separated spending on management and administrative functions from spending on fulfilling its mission, an audit found. The Government Accountability Office, after reviewing eight DHS components representing 88 percent of the department’s budget, determined that sub-agencies differed in how they define administrative spending and that agencies such as the Coast Guard and the Federal Emergency Management Agency, while capable of segregating such funds, are not in the habit of doing so because they are not required to.
