This book describes the FY2008 appropriations for the Department of Homeland Security (DHS). The Administration requested a net appropriation of $35.5 billion in net budget authority for FY2008. The requested net appropriation for major components of the department included the following: $8,783 million for Customs and Border Protection (CBP); $4,168 million for Immigration and Customs Enforcement (ICE); $3,608 million for the Transportation Security Administration (TSA); $8,457 million for the U.S. Coast Guard; $1,399 million for the Secret Service; $1,047 for the National Protection and Programs Directorate (NPP); $5,042 million for the Federal Emergency Management Agency (FEMA); $30 million for US Citizenship and Immigration Services (USCIS); $799 million for the Science and Technology Directorate (S&T); and $562 million for the Domestic Nuclear Detection Office (DNDO). The House passed H.R. 2638 on June 15, 2007. H.R. 2638 would provide $37.4 billion in net budget authority for DHS for FY2008. H.R. 2638 contains the following in net budget authority for major components of DHS: $8,923 million for CBP; $4,192 million for ICE; $3,842 million for the TSA; $8,352 million for the U.S. Coast Guard; $1,396 million for the Secret Service; $1,035 for the NPP; $7,239 million for FEMA; $30 million for USCIS; $777 million for S&T; and $556 million for the DNDO. The Senate Appropriations Committee reported its bill, S. 1644, on June 14, 2007. The Senate took up the House bill on July 19, 2007, and substituted its text with that in S. 1644. On July 26, 2007, the Senate passed its version of H.R. 2638. The Senate bill would provide $40.6 billion in net budget authority, including $3 billion in emergency funding; not including the emergency funding, Senate-passed H.R. 2638 would provide $37.6 billion in net budget authority for DHS for FY2008. The bill contains the following amounts of net budget authority for major components of DHS: $8,841 million for CBP; $4,433 million for ICE; $3,685 million for the TSA; $8,559 million for the U.S. Coast Guard; $1,396 million for the Secret Service; $914 for the NPP; $7,019 million for FEMA; $50 million (plus and additional $60 million in emergency funding) for USCIS; $838 million for the S&T; and $550 million for the DNDO. Senate-passed H.R. 2638 also included a $3,000 million emergency supplemental appropriation for border-security purposes.

FEMA has the statutory authority to deliver numerous disaster and non-disaster financial assistance programs in support of its mission, and that of the Department of Homeland Security, largely through grants and cooperative agreements. These programs account for a significant amount of the federal funds for which FEMA is accountable. FEMA officials are responsible and accountable for the proper administration of these funds pursuant to federal laws and regulations, Office of Management and Budget circulars, and federal appropriations law principles.