What GAO Found
Federal law contains certain provisions, known as notwithstanding authorities, that allow agencies to provide funding that would otherwise be restricted. Historically, the annual appropriations act has required agencies to notify Congress if they intend to use a notwithstanding authority to provide assistance in countries where U.S. law prohibits U.S. funding. In fiscal years (FY) 2023 and 2024, the joint explanatory statement (JES) accompanying the act included additional directions for providing such notifications. In July 2025 the Secretary of State announced that USAID had ceased to implement foreign assistance. State assumed certain former USAID functions, including some democracy programs, and will submit congressional notifications related to future democracy assistance. While Congress has not included a JES with directions for providing information on notwithstanding authorities with every appropriations act, it did so in fiscal year 2026 and may continue to do so in the future.
GAO’s review of 37 State congressional notifications for FYs 2023 and 2024 funding found that 36 of the notifications do not address one of three criteria, specified in Section 7015(c) of the FYs 2023 and 2024 appropriations acts or in their JESs, for reporting the use of notwithstanding authorities. State bureaus identify the need for, and draft, congressional notifications, but State’s guidance to bureaus for drafting notifications does not address these three criteria. Because the reporting criteria have changed over time, guidance to bureaus that addresses any criteria in each annual appropriations act or JES would help State ensure that it notifies Congress, as required or directed, of the intended use of notwithstanding authorities. Such reporting would enhance Congress’s ability to understand and oversee State’s use of notwithstanding authorities and appropriated funds to provide assistance where it would otherwise be prohibited.
Notwithstanding Authorities Reporting Criteria in Appropriations Acts and Joint Explanatory Statements (JES) for Fiscal Years 2023 and 2024
Congressional notifications that State submitted for FYs 2021 through 2024 funding did not clearly and consistently identify the activities for which State planned to use the democracy assistance notwithstanding authority. GAO’s review of 101 notifications citing the authority found that most notifications lacked a clear linkage to the specific programs or activities for which the authority would be used. State’s guidance for congressional notifications does not direct its bureaus to include such linkage. Guidance that contains this direction would help State ensure that its notifications support Congress’s continuing oversight of its use of appropriated funds to provide democracy assistance where it would otherwise be prohibited.
Why GAO Did This Study
Federal law recognizes promotion of freedom and democracy as a fundamental component of U.S. foreign policy. Annual appropriations acts have authorized agencies to fund democracy programs notwithstanding other provisions of law. Historically, section 7015(c) of these acts has required the notifications include information on the use of such authorities, if known at the date of transmittal. In FYs 2023 and 2024, the JES accompanying the act directed State to report additional information on the use of these authorities.
A 2023 House Appropriations Committee print includes a provision for GAO to assess democracy assistance. This report examines, among other topics, (1) the extent to which State’s congressional notifications of its use of notwithstanding authorities for FYs 2023 and 2024 appropriations address the criteria in Section 7015(c) of the appropriations acts for those years and in the accompanying JES and (2) the extent to which State’s congressional notifications of its use of the democracy assistance notwithstanding authority for FYs 2021 through 2024 appropriations presented this information clearly and consistently. GAO analyzed State notifications that cited notwithstanding authorities and were submitted on behalf of eight bureaus. GAO also analyzed State guidance for drafting notifications. In addition, GAO interviewed and solicited written responses from State officials.
Source: GAO Reports & Testimonies · 2026-11-06