Budget administration (41 - 50 of 413 items)
Tobacco Settlement: States' Allocations of Fiscal Year 2003 and Expected Fiscal Year 2004 Payments
GAO-04-518: Published: Mar 19, 2004. Publicly Released: Mar 19, 2004.
In the 1990s, states sued major tobacco companies to obtain reimbursement for health impairments caused by the public's use of tobacco. In 1998, 46 states and four of the nation's largest tobacco companies signed a Master Settlement Agreement (MSA) that requires the tobacco companies to make annual payments to the states in perpetuity as reimbursement for past tobaccorelated health care costs. The...
Opportunities for Oversight and Improved Use of Taxpayer Funds: Examples from Selected GAO Work
GAO-03-1006: Published: Aug 1, 2003. Publicly Released: Aug 1, 2003.
This report is submitted pursuant to section 301(e) of the Concurrent Resolution on the Budget for Fiscal Year 2004, which directs the Comptroller General to submit to the Committees on the Budget a comprehensive report identifying instances in which the committees of jurisdiction may make legislative changes to improve the economy, efficiency, and effectiveness of federal programs within their j...
Internal Revenue Service: Assessment of Fiscal Year 2004 Budget Request and 2003 Filing Season Performance to Date
GAO-03-641T: Published: Apr 8, 2003. Publicly Released: Apr 8, 2003.
The Internal Revenue Service (IRS) is responsible for collecting virtually all of the funds that pay for the federal government. For 2003, IRS expects to process 130 million individual income tax returns, issue 99 million refunds, receive 100 million telephone calls, and assist 4 million taxpayers face-to-face at IRS and volunteer offices. Most of these interactions with taxpayers occur during the...
Performance Budgeting: Current Developments and Future Prospects
GAO-03-595T: Published: Apr 1, 2003. Publicly Released: Apr 1, 2003.
Since the Government Performance and Results Act (GPRA) was enacted in 1993, federal agencies increasingly have been expected to link strategic plans and budget structures with program results. The current administration has taken several steps to strengthen and further the performance-resource linkage by making budget and performance integration one of its five management initiatives included in...
Tobacco Settlement: States' Allocations of Fiscal Years 2002 and 2003 Master Settlement Agreement Payments
GAO-03-407: Published: Feb 28, 2003. Publicly Released: Feb 28, 2003.
The Master Settlement Agreement (MSA) requires four of the nation's largest tobacco companies to make annual payments to states in perpetuity as reimbursement for past health care costs related to tobacco use. The Farm Security and Rural Investment Act of 2002 requires GAO to report annually on the amount of MSA payments states receive and how they allocate these payments for the years 2002 throug...
Internal Revenue Service: Improving Adequacy of Information Systems Budget Justification
GAO-02-704: Published: Jun 28, 2002. Publicly Released: Jun 28, 2002.
On April 9, 2002, GAO testified on the Internal Revenue Service's (IRS) fiscal year 2003 budget request. Although IRS had adequately justified its $450 million Business Systems Modernization request, it did not develop its $1.63 billion information systems operations and maintenance request in accordance with the best practices of leading private- and public-sector information technology organizat...
Budget Issues: Budget Enforcement Compliance Report
GAO-02-794: Published: Jun 14, 2002. Publicly Released: Jun 14, 2002.
The Balanced Budget and Emergency Deficit Control Act of 1985 requires that the Office of Management and Budget (OMB) and the Congressional Budget Office (CBO) issue sequestration reports annually to Congress. Overall, GAO found that OMB and CBO substantially complied with the act in fiscal year 2002. However, as in previous years, some of the required OMB and CBO reports were issued late. Further...
Supporting Congressional Oversight: Budgetary Implications of Selected GAO Work for Fiscal Year 2003
GAO-02-576: Published: Apr 26, 2002. Publicly Released: Apr 26, 2002.
This report discusses the budgetary implications of selected program reforms discussed in GAO work but not yet implemented or enacted. To help congressional budget and appropriations committees identify ways to reduce federal spending or increase revenues, this year's report contains more than 100 examples of budget options organized by budget function. Where possible, budgetary savings estimates...
Budget Process: Extending Budget Controls
GAO-02-682T: Published: Apr 25, 2002. Publicly Released: Apr 25, 2002.
The events of September 11 imposed new demands on the federal budget, while pent-up demands from years of fighting deficits remain. In the past, GAO has suggested four broad principles for a budget process. That process should (1) provide information on the long-term impact of decisions, both macro--linking fiscal policy to the long-term economic outlook--and micro--providing recognition of the lo...
Internal Revenue Service: Assessment of Budget Request for Fiscal Year 2003 and Interim Results of 2002 Tax Filing Season
GAO-02-580T: Published: Apr 9, 2002. Publicly Released: Apr 9, 2002.
This testimony discusses the Internal Revenue Service (IRS) fiscal year 2003 budget request for the 2002 tax filing season. GAO found that IRS's plans for hiring and redirecting staff may be optimistic because budgets are prepared so far in advance of the fiscal year involved. IRS assumed (1) labor and nonlabor savings of 2,287 staff years and $157.5 million and (2) additional savings of $38.5 mil...