Iraq Relief and Reconstruction Fund 1: Report on Apportionments, Expenditures, and Canceled Funds

The funds provided by P.L. 108-11, known as IRRF 1, were available for obligation until September 30, 2004, to pay costs including 1 watersanitation infrastructure 2 feeding and food distribution 3 relief efforts related to refugees and others 4 electricity 5 healthcare 6 telecommunications 7 economic and financial policy 8 education 9 transportation 10 rule of law and governance 11 humanitarian demining and 12 agriculture. The P.L. also directed that these funds were to be used to reimburse three U.S. government organizations for Iraq relief and reconstruction obligations incurred prior to the laws enactment. After an appropriation act, the Office of Management and Budget OMB, in accordance with its Circular A-112, approves apportionments that establish the amount of obligations that can be incurred for a specific time period or activity. OMB apportions funds using Treasury Appropriation Fund Symbols TAFS that designate the organization, the period of availability to incur new obligations, and the Treasury account symbol. For the IRRF 1 account, the symbol was 11-1096, and the period of availability for new obligations was FYs 2003 and 2004. OMB made apportionments in both FY 2003 and FY 2004. The P.L. specified that funds were to be apportioned to only the Department of State DoS, United States Agency for International Development USAID, the Department of Treasury Treasury, the Department of Defense DoD, and the Department of Health and Human Services.