Budget authority (51 - 60 of 137 items)
Impoundment Control: Comments on President's First Special Message for Fiscal Year 1994
OGC-94-18: Published: Nov 16, 1993. Publicly Released: Nov 16, 1993.
GAO reviewed eight deferrals of budget authority included in the President's first special impoundment message for fiscal year 1994.GAO found that the proposed deferrals of budget authority: (1) totalled $1,197,175; and (2) were in accordance with the Congressional Budget and Impoundment Control Act of 1974...
1994 DOD Budget: Potential Reductions to the Operation and Maintenance Programs
NSIAD-93-295BR: Published: Sep 16, 1993. Publicly Released: Sep 16, 1993.
Pursuant to a congressional request, GAO reviewed the military services' operation and maintenance (O&M) budget requests for fiscal year 1994, focusing on whether O&M accounts should be funded as requested.GAO found that: (1) potential reductions and rescissions to the services' 1994 O&M budget total $6.7 billion; (2) between fiscal years 1989 and 1992, the services had $1.197 billion in unobligat...
Budget Issues: Financial Reporting to Better Support Decision-making
AFMD-93-22: Published: Jun 1, 1993. Publicly Released: Jun 1, 1993.
GAO studied the Department of Veterans Affairs' (VA) use of financial audit reports and accounting data in its budgeting process.GAO found that: (1) agencies are responsible for ensuring that funds are obligated as specified by funding legislation; (2) financial audit reports can provide useful information in budget policy decisions, since agencies report costs on an accrual basis which provides e...
A Glossary of Terms Used in the Federal Budget Process (Exposure Draft) (Superseded by GAO-05-734SP)
AFMD-2.1.1: Published: Jan 1, 1993. Publicly Released: Jan 1, 1993.
This publication has been superseded by GAO-05-734SP, A Glossary of Terms Used in the Federal Budget Process, September 2005. GAO provided a glossary of standard terminology, definitions, classifications, and codes for federal fiscal, budgetary, and program-related information as a standard reference for use by Congress, federal agencies, and others interested in the federal budget-making process...
AFMD-92-64R: Published: May 18, 1992. Publicly Released: May 18, 1992.
GAO commented on the Office of Management and Budget's (OMB) Circular A-11. GAO noted that several of its ongoing projects could have a bearing on future budget preparation issues addressed in the circular, including projects that: (1) assess the potential value of accrual accounting or cost-based budgeting concepts in budget preparation; (2) re-examine the investment implications of federal progr...
Budget Issues: Compliance Report Required by the Budget Enforcement Act of 1990
AFMD-92-43: Published: Feb 14, 1992. Publicly Released: Feb 14, 1992.
Pursuant to a legislative requirement, GAO reviewed whether Office of Management and Budget (OMB) and Congressional Budget Office (CBO) reports and presidential orders issued during the session of Congress ending January 3, 1992, complied with the Budget Enforcement Act of 1990.GAO found that: (1) CBO and OMB reports substantially complied with the act except for the OMB Within-Session Sequester R...
Strategic Defense Initiative: Options for Revising Program Elements Used to Fund Program
NSIAD-92-10: Published: Nov 1, 1991. Publicly Released: Nov 1, 1991.
Pursuant to a congressional request, GAO reviewed the Strategic Defense Initiative Organization's (SDIO) funding, focusing on: (1) alternatives to the program elements used to fund the fiscal year (FY) 1991 SDIO budget; and (2) ways Congress could establish control over SDIO funding.GAO found that: (1) the FY 1991 mission-based program elements do not accurately reflect the Strategic Defense Initi...
Budget Totals: Program and Authorization Information
AFMD-91-58FS: Published: Mar 6, 1991. Publicly Released: Mar 6, 1991.
GAO provided information that would be useful in: (1) reviewing the President's fiscal year 1992 budget; and (2) preparing the Committee on Interior and Insular Affairs' views and estimates report to the House Budget Committee.GAO noted that the information included a listing of authorization, program, and budget information for those entities under the jurisdiction of the House Committee on Inter...
The Budget for Fiscal Year 1991: Compliance With the Balanced Budget and Emergency Deficit Control Act of 1985
AFMD-91-35: Published: Dec 10, 1990. Publicly Released: Dec 10, 1990.
Pursuant to a legislative requirement, GAO reviewed the President's, the Office of Management and Budget's (OMB), and the Congressional Budget Office's (CBO) compliance with the Balanced Budget and Emergency Deficit Control Act of 1985 requirements to control discretionary spending for the defense, international, and domestic categories.GAO found that: (1) CBO and OMB reported that the internation...