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.
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.