Budget authority (41 - 50 of 137 items)
Budget Issues: Budget Scorekeeping for Acquisition of Federal Buildings
T-AIMD-94-189: Published: Sep 20, 1994. Publicly Released: Sep 20, 1994.
GAO discussed proposed changes to the current budget scorekeeping rules for the acquisition of federal buildings. GAO noted that: (1) budget scorekeeping rules require that the budget authority to purchase assets be recorded in the budget so that decisionmakers can take the full cost of their decisions into account; (2) the General Services Administration (GSA) has the option of either purchasing...
Budget Object Classification: Origins and Recent Trends
AIMD-94-147: Published: Sep 13, 1994. Publicly Released: Sep 13, 1994.
Pursuant to a congressional request, GAO provided information on budget object classifications, focusing on: (1) their origins, development, and use; (2) present historical trend data; and (3) actual and proposed uses of object class data to reduce federal administrative expenses.GAO found that: (1) budget object classification defines budget outlays by the personal and contractual services obtain...
Impoundments: Historical Information and Statistics on Proposed and Enacted Rescissions, Fiscal Years 1974-1994
OGC-94-22: Published: Aug 4, 1994. Publicly Released: Aug 4, 1994.
GAO presented a compilation of historical information and statistics regarding rescissions proposed by the executive branch and rescissions enacted by Congress...
Base Closure Accounts Review
NSIAD-94-216R: Published: Jun 22, 1994. Publicly Released: Jun 22, 1994.
Pursuant to a legislative requirement, GAO reviewed the appropriations that have been obligated for both the Base Realignment and Closure (BRAC) and Homeowners Assistance Program accounts. GAO noted that: (1) as of March 31, 1994, the Department of Defense (DOD) reported it had obligated about $3.6 billion of the $6.7 billion it had been appropriated through fiscal year (FY) 1994 for BRAC I, BRAC...
Working Capital Funds: Three Agency Perspectives
AIMD-94-121: Published: May 20, 1994. Publicly Released: May 31, 1994.
Pursuant to a congressional request, GAO reviewed the: (1) budgetary approaches used by the Departments of Labor and Justice and the General Services Administration to finance their administrative services; and (2) potential effect of proposals to establish franchise and innovation funds.GAO found that: (1) officials from the three agencies stated that their current working capital funds (WCF) giv...
Impoundments: Status of Budget Authority Proposed for Rescission or Deferral
OGC-94-21: Published: Apr 7, 1994. Publicly Released: Apr 7, 1994.
GAO reviewed 27 proposed rescissions of budget authority and three revised rescissions of budget authority included in the President's fourth special impoundment message for fiscal year 1994.GAO found that: (1) 25 of the 27 proposed rescissions were in accordance with the Congressional Impoundment Control Act of 1974; and (2) Congress did not take any action on 5 of the proposed rescissions...
Impoundment Control: President's Second Special Message for FY 1994
OGC-94-19: Published: Jan 27, 1994. Publicly Released: Jan 27, 1994.
GAO reviewed the 37 proposed rescissions of budget authority included in the President's second special message for fiscal year 1994.GAO found that: (1) the proposed rescissions are in accordance with the Impoundment Control Act; and (2) the funds proposed for rescission are available for obligation unless Congress completes action on a rescission bill within 45 days after receipt of the rescissio...
Budget Issues: Compliance Report Required by the Budget Enforcement Act of 1990
AIMD-94-66: Published: Jan 10, 1994. Publicly Released: Jan 10, 1994.
Pursuant to a legislative requirement, GAO reviewed whether the Office of Management and Budget's (OMB) and Congressional Budget Office's (CBO) budget sequestration reports complied with the Budget Enforcement Act.GAO found that: (1) the OMB and CBO reports complied with the act; (2) the inflation adjustment to the fiscal year 1994 discretionary spending limits was incomplete, since it did not inc...
Impoundment Control: Comments on the President's Third Special Impoundment Message for FY 1994
OGC-94-20: Published: Dec 23, 1993. Publicly Released: Dec 23, 1993.
GAO reviewed four proposed deferrals of budget authority and two revised deferrals of budget authority included in the President's third special impoundment message for fiscal year 1994.GAO found that all the deferrals are in accordance with the Congressional Impoundment Control Act of 1974. GAO also provided information regarding three of the deferrals that will be useful to Congress in its consi...
Proposed and Enacted Rescissions: Updated Rescission Statistics to the Congress
OGC-94-16: Published: Nov 18, 1993. Publicly Released: Nov 18, 1993.
GAO updated its historical information and statistics on rescissions proposed by the executive branch and enacted by Congress.GAO noted that: (1) certain rescissions proposed by the President in 1990 were approved 41 days after the funds were released for obligation under the Impoundment Control Act; (2) presidential rescission proposals totalling about $41 million were not approved; and (3) 33 re...