Budget functions (11 - 20 of 64 items)
Opportunities for Congressional Oversight and Improved Use of Taxpayer Funds: Budgetary Implications of Selected GAO Work
GAO-04-649: Published: May 7, 2004. Publicly Released: May 7, 2004.
This report contains in a single document the budgetary implications of selected program reforms discussed in past GAO work but not yet implemented or enacted. Since 1994, we have prepared annual reports similar to this product, in order to continue to assist congressional committees in identifying approaches to reduce federal spending or increase revenues. This year's report contains over 100 exa...
Budget Process: Long-term Focus Is Critical
GAO-04-585T: Published: Mar 23, 2004. Publicly Released: Mar 23, 2004.
The structure of the budget process can help ensure that budget decision makers are presented with the information and choices for timely and informed decisionmaking. GAO's long-term budget simulations show that, absent substantive entitlement reform and/or dramatic changes in tax and spending policies, we will face large, escalating, and persistent deficits. A budget process incorporating new met...
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-97-21(2): Published: Apr 15, 1997. Publicly Released: Apr 15, 1997.
GAO provided information on its active assignments in the Budget Issues issue area as of April 15, 1997...
Budget Function Classification: Agency Spending by Subfunction and Object Category, Fiscal Year 1994
AIMD-95-116FS: Published: May 10, 1995. Publicly Released: May 10, 1995.
Pursuant to a congressional request, GAO provided information on fiscal year 1994 federal agency budget functions, focusing on agency obligations and expenditures by function and subfunction.GAO found that: (1) Congress uses budget function classifications in concurrent resolutions on the budget to classify budgetary resources according to the national need addressed; (2) in some cases, a subfunct...
Budget Function Classification: Agency Spending and Personnel Levels for Fiscal Years 1994 and 1995
AIMD-95-115FS: Published: Apr 11, 1995. Publicly Released: Apr 11, 1995.
Pursuant to a congressional request, GAO provided information on the fiscal year (FY) 1994 and 1995 budget functions, focusing on the budget obligations and civilian personnel levels associated with each function.GAO found that: (1) in FY 1994, most federal agencies and departments addressed more than one budget function; (2) the reputed obligations reflected agency commitments, but not the level...
Budget Function Classification: Relating Agency Spending and Personnel Levels to Budget Functions
AIMD/GGD-95-69FS: Published: Jan 30, 1995. Publicly Released: Jan 30, 1995.
Pursuant to a congressional request, GAO provided information on federal agency budget obligations and civilian personnel levels by budget function.GAO found that: (1) the budget function and subfunction classification system provides a means to classify budgetary resources according to the nature and extent of activities within each agency; (2) classifying federal departments and agencies by budg...
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...
Budget Issues: The President's Budget Submission
AFMD-90-35: Published: Oct 27, 1989. Publicly Released: Nov 27, 1989.
Pursuant to a congressional request, GAO analyzed the President's budget submission, focusing on the: (1) customary budget documents and related material, level of budget detail usually available to Congress, and historical pattern of various budget documents; (2) budgetary requirements for the President under existing law; and (3) budget material and level of detail that Congress and GAO need to...
Program and Budgetary Information for Committees' Views and Estimates on President's Budget for Fiscal Year 1982
PAD-81-55: Published: Mar 4, 1981. Publicly Released: Mar 4, 1981.
Under the Congressional Budget and Impoundment Control Act of 1974, the Comptroller General is required to develop and maintain standard classifications for fiscal, budgetary, and program-related information, and assist congressional committees in developing their information needs. From information obtained from the executive agencies, GAO has attempted to identify all the federal programs and ac...