Why It Matters
Thirty-six of 37 State Department notifications to Congress about using legal exemptions to fund democracy assistance and other restricted aid did not address one of three reporting criteria set for fiscal years 2023 and 2024, according to an audit of State's congressional notifications by the U.S. Government Accountability Office (GAO) published Nov. 6. The report says State's guidance to the bureaus that draft those notifications does not address the three criteria, which are specified in Section 7015(c) of the appropriations acts or their joint explanatory statements (JES).
The Big Picture
Federal law contains 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 one of these authorities to provide assistance in countries where U.S. law prohibits funding. Annual appropriations acts have also authorized agencies to fund democracy programs notwithstanding other provisions of law.
The reporting criteria have changed over time. In fiscal years 2023 and 2024, the JES accompanying the appropriations acts directed State to report additional information. Congress has not included a JES with directions on notwithstanding authorities with every appropriations act, but it did so in fiscal year 2026.
In July 2025, the Secretary of State announced that the U.S. Agency for International Development had ceased implementing foreign assistance. State assumed certain former agency functions, including some democracy programs, and will submit congressional notifications on future democracy assistance.
The review traces to a 2023 House Appropriations Committee print, which included a provision for GAO to assess democracy assistance. GAO analyzed State notifications submitted on behalf of eight bureaus, reviewed State's drafting guidance, interviewed State officials, and obtained written responses from them.
The Bottom Line
The Department of State received two recommendations, both directed to the Secretary of State to ensure the Bureau of Legislative Affairs develops guidance for congressional notifications. The first calls for guidance that addresses the congressional reporting criteria for notwithstanding authorities. The second calls for guidance directing notifications to identify, if known, the specific programs and activities for which State plans to use a notwithstanding authority, such as the democracy assistance authority.
Both recommendations remain open. GAO says it will provide updated information when it confirms what actions State has taken. State disagreed with both recommendations, and GAO says it "maintains these recommendations could help State provide more complete and useful information to Congress." The report lists no timeline for implementation.
The second recommendation responds to a separate review of 101 notifications for fiscal years 2021 through 2024 funding that cited the democracy assistance authority. GAO found that most lacked a clear linkage to the specific programs or activities for which the authority would be used.
The consequence falls on congressional oversight. GAO says fuller 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.
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