Budget authority (21 - 30 of 137 items)
Budget Function Classifications: Origins, Trends, and Implications for Current Uses
AIMD-98-67: Published: Feb 27, 1998. Publicly Released: Feb 27, 1998.
Pursuant to a congressional request, GAO provided information on budget function classifications, focusing on: (1) the origins and evolution of the current structure and recent spending trends by function; and (2) possible challenges in using these classifications as a framework for other governmentwide applications, such as the Federal Government Performance Plan, required by the Government Perfo...
Budget Issues Issue Area: Active Assignments
AA-98-21(1): Published: Feb 1, 1998. Publicly Released: Feb 1, 1998.
GAO provided information on its active assignments in the Budget Issues issue area as of February 2, 1998...
Budget Issues: Budget Enforcement Compliance Report
AIMD-98-57: Published: Jan 23, 1998. Publicly Released: Jan 23, 1998.
Pursuant to a congressional request, GAO assessed compliance by the Office of Management and Budget (OMB) and the Congressional Budget office (CBO) with the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, commonly known as Gramm-Rudman-Hollings, focusing on: (1) estimates of the discretionary spending limits; (2) explanations of any adjustments to the limits; (3) est...
Budget Issues: Budgeting for Federal Insurance Programs
AIMD-97-16: Published: Sep 30, 1997. Publicly Released: Sep 30, 1997.
Pursuant to a congressional request, GAO reviewed the budget treatment of federal insurance programs to assess whether the current cash-based budget provides complete information on the government's cost and whether accrual concepts could be used to improve budgeting for these programs, focusing on: (1) potential approaches for using accrual concepts in the budget for insurance programs; (2) trade...
DOD Budget: Budgeting for Operation and Maintenance Activities
T-NSIAD-97-222: Published: Jul 22, 1997. Publicly Released: Jul 22, 1997.
GAO discussed the military services' budgeting for operation and maintenance (O&M) activities, focusing on: (1) differences in the services' budget estimates and obligations for some activities within the services' O&M accounts; and (2) the flexibility the services have in obligating O&M funds and congressional visibility over the movement of those funds between various O&M activities.GAO noted th...
Budget Issues: Budgeting for Federal Capital
AIMD-97-5: Published: Nov 12, 1996. Publicly Released: Nov 12, 1996.
Pursuant to a congressional request, GAO reviewed how the Army Corps of Engineers, the Coast Guard, the General Services Administration's Interagency Fleet Management System and Public Building Service, and the U.S. Geological Survey plan and budget for fixed assets, focusing on: (1) these agencies' perception of how the budget process affects their capital acquisitions; (2) whether there are fund...
NASA Budget: Carryover Balances for Selected Programs
NSIAD-96-206: Published: Jul 16, 1996. Publicly Released: Aug 6, 1996.
Pursuant to a congressional request, GAO reviewed the extent of carryover budget balances for the National Aeronautics and Space Administration's (NASA) Mission to Planet Earth (MTPE) program and other NASA programs.GAO found that: (1) carryover balances in NASA's Human Space Flight and Science, Aeronautics, and Technology programs totalled $3.6 billion by the end of fiscal year (FY) 1995; (2) ind...
NASA Budget: Carryover Balances in Selected Programs
T-NSIAD-96-207: Published: Jul 18, 1996. Publicly Released: Jul 18, 1996.
GAO discussed the extent of carryover budget balances for the National Aeronautics and Space Administration's (NASA) Mission to Planet Earth program and other NASA programs. GAO noted that: (1) certain NASA program appropriations are available for obligation over a 2-year period; (2) carryover balances in these program areas totalled $3.6 billion by the end of fiscal year (FY) 1995; (3) NASA estim...
Impoundments: Comments on Proposed Deferrals of Fiscal Year 1996 Budget Authority
OGC-96-5: Published: Apr 16, 1996. Publicly Released: Apr 16, 1996.
GAO reviewed nine rescissions of budget authority, three deferrals of budget authority, and two revised deferrals of budget authority included in the President's second, third, and fourth special impoundment messages for fiscal year 1996.GAO found that all of the deferrals and rescissions are in accordance with the Impoundment Control Act. GAO also provided specific information on seven of the def...