May 12, 2014
Army Corps Civil Works Funding: A Primer
Overview
Corps Funding Is Divided into Budget Accounts
The U.S. Army Corps of Engineers (Corps) is an agency in
Congress provides money to the Corps generally by
the Department of Defense with both military and civil
designating specific amounts for various budget accounts in
works responsibilities. At the direction of Congress, the
appropriations laws. The accompanying congressional
Corps plans, builds, operates, and maintains a range of
reports, which are sometimes incorporated into law by
water resource and related recreation facilities. Its civil
reference, often identify specific Corps projects to receive
works responsibilities are principally to support navigation,
appropriated funds. With the heightened attention to and
reduce flood and storm damage, and protect and restore
restrictions on congressionally directed spending, the
aquatic ecosystems. The agency also has several water
projects identified in these reports have been limited largely
resources regulatory responsibilities and issues multiple
to the projects included in the President’s budget request
types of permits. Congress typically funds Corps civil
(i.e., new line items have not been added by Congress at the
works activities through annual Energy and Water
project level). Since FY2010, congressional action on
Development Appropriations acts. Congress often provides
Corps appropriations has generally been limited to
more funds than requested by the Administration, as shown
(1) alteration of the amounts requested for individual
in Figure 1.
projects in the President’s request; and (2) provision of
“additional funding” for sets of Corps activities that were
Prior to attention and restrictions on congressionally
not provided for in the President’s Budget.
directed spending, much of the additional funding provided
by Congress was designated for use on specific studies or
Army Corps annual appropriations are increasingly
projects. More recently, Congress has provided “additional
directed to project operations and maintenance.
funding” for sets of Corps activities, without identifying
specific projects. In doing so, Congress has provided
guidance to the Administration on the types of projects that
Figure 2 shows Corps funding by budget account since
should receive those funds and often requires the
FY2009. Funding for the Operations and Maintenance
Administration to report back on which projects it selects to
(O&M) account has made up a growing portion of the
receive these funds. “Additional funding” represented $777
Corps funds over this time, while the budget for the
million in FY2014 and $510 million in FY2012,
Construction account has been reduced. Maintenance
respectively representing 14% and 10% of the agency’s
funding for harbor-related maintenance activities is funded
budget in those years.
in part from the Harbor Maintenance Trust Fund (HMTF).
This trust fund receives revenues from taxes on waterborne
Figure 1. Annual Budget Request and Enacted
commercial cargo imports and on cruise ship passengers at
Appropriations for Corps Civil Works
federally maintained ports. Similarly, roughly half of inland
waterways construction appropriations are from the Inland
Waterways Trust Fund (IWTF), which receives the
proceeds of a fuel tax on barge fuel for vessels engaged in
commercial transport on designated waterways. While the
HMTF has a large surplus balance, the IWTF faces revenue
shortages that may prevent it from maintaining historical
levels of expenditures.
The nonfederal demand for and pace of congressional
authorization exceeds the agency’s construction funding.
The agency has roughly $60 billion in authorized new
construction and major rehabilitation work, while its
construction appropriations averaged $1.7 billion from
FY2010 to FY2014.

Source: CRS, using Corps data.


www.crs.gov | 7-5700



Army Corps Civil Works Funding: A Primer
Figure 2. Corps Annual Appropriations by Budget
Corps Annual Appropriations Have Been
Account
Supplemented by Other Funds
Owing to storms and hurricanes, Congress in recent years
has regularly provided supplemental funds to the Corps for
its emergency response activities. The majority of the
supplemental funds were provided to the Corps Flood
Control and Coastal Emergencies (FCCE) account, with
supplemental funds also at times provided to the
Construction, O&M, and other accounts. These funds are
provided in addition to the annual appropriations shown in
Figure 2.
Since 1987, Congress has provided to the Corps
approximately $32.2 billion in supplemental appropriations.
Of this total, $30.8 billion has been provided since 2003;
this is about half of the agency's $61.3 billion in total

regular annual appropriations over the same period. The
Source: CRS, using Corps data.
majority of these supplemental appropriations funded Corps
Notes: Some smaller accounts have been grouped together.
flood-fighting activities, repairs, and storm damage
FUSRAP = Formerly Utilized Sites Remedial Action Program.
infrastructure investments (e.g., activities in response to the
2005 hurricanes including Hurricane Katrina, 2008
Army Corps Also Budgets by Business Line
Midwest floods, and 2011 Missouri and Mississippi floods).
In January 2013, Congress provided the Corps with
The Corps also organizes its funding by business line (i.e.,
$5.3 billion in supplemental appropriations to respond to
type of activity), as shown in Figure 3. Navigation and
Hurricane Sandy’s landfall in 2012. Much of this funding is
flood and coastal storm damage reduction projects receive
expected to be available for construction projects over a
the majority of Corps appropriations. Navigation funding
multi-year horizon. (For detailed information on Corps
increased in enacted appropriations for FY2014, due in
supplemental spending, see CRS Report R42841, Army
large part to increased funding for Harbor Maintenance
Corps Supplemental Appropriations: Recent History,
activities. The Corps’ environmental activities include
Trends, and Policy Issues, by Charles V. Stern and Nicole
aquatic ecosystem restoration, environmental stewardship,
T. Carter.)
and environmental remedial actions under the Formerly
Utilized Sites Remedial Action Program (FUSRAP).
Charles V. Stern, cstern@crs.loc.gov, 7-7786
Through FUSRAP, the Corps provides environmental
Nicole T. Carter, ncarter@crs.loc.gov, 7-0854.
remediation or control of sites involved in the early years of
the U.S. nuclear weapons program.
IF00012
Figure 3. Corps Annual Civil Works Appropriations
by Business Line

Source: CRS, using Corps data.
www.crs.gov | 7-5700

Document Outline