Budget outlays (41 - 50 of 67 items)
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...
Budget Issues: State Practices for Financing Capital Projects
AFMD-89-64: Published: Jul 1, 1989. Publicly Released: Jul 1, 1989.
GAO reviewed state practices for budgeting and financing capital projects, focusing on the: (1) criteria states used to define capital assets; (2) methods states used to finance capital assets; and (3) extent to which states linked borrowing maturities to the useful life of capital assets.GAO found that: (1) most of the nine states reviewed had developed strict criteria for determining what consti...
The Budgetary Treatment of the Proposed Resolution Funding Corporation
T-AFMD-89-8: Published: May 19, 1989. Publicly Released: May 19, 1989.
GAO discussed whether the financing to resolve the current crisis in the savings and loan industry should be on- or off-budget. GAO found that: (1) H.R. 1278 would establish an off-budget, government-sponsored enterprise (GSE), the Resolution Funding Corporation (REFCORP), to raise funds for a new on-budget federal corporation, the Resolution Trust Corporation (RTC); (2) REFCORP would borrow $50 m...
Budget Issues: Capital Budget Information for the Fiscal Year 1990 Budget Resolution
AFMD-89-66FS: Published: Mar 31, 1989. Publicly Released: May 1, 1989.
In response to a congressional request, GAO provided information on federal capital budgeting.GAO provided a conceptual framework for federal capital budgeting, including a methodology, background information, and capital budgeting terminology for budget legislation...
Budget Issues: Trust Funds and Their Relationship to the Federal Budget
AFMD-88-55: Published: Sep 30, 1988. Publicly Released: Nov 4, 1988.
Pursuant to a congressional request, GAO reviewed the budget status of trust funds, specifically: (1) what distinguishes trust fund receipts from other receipts in the federal government's accounts; (2) whether the government should use trust fund balances to finance programs and deficits in non-trust-fund parts of the budget; (3) how trust funds should be treated for budget purposes; and (4) iden...
Budget Issues: USDA's Commodity Certificates Should Be Recognized in Budget Totals
AFMD-88-27: Published: Aug 16, 1988. Publicly Released: Aug 16, 1988.
In response to a congressional request, GAO examined the current budget treatment of the Commodity Credit Corporation's (CCC) commodity certificates to: (1) determine if CCC should treat the certificates as cash for budget purposes; and (2) develop alternative budget reporting methods.GAO evaluated three budget reporting methods for commodity certificates, and found that: (1) continuing to treat c...
The Budget Crisis: Hard Choices in the Real World
138233: May 1, 1988
GAO presented information on the component factors of the federal budget deficit and choices necessary to achieve a balanced budget...
[Comments on CCC Funding Authority for FY 1988]
B-229958: Published: Mar 10, 1988. Publicly Released: Apr 13, 1988.
In response to a congressional request, GAO discussed the status of the Commodity Credit Corporation's (CCC) fiscal year (FY) 1988 funding authority. GAO noted that: (1) the Omnibus Budget Reconciliation Act of 1987 did not limit or nullify CCC appropriations or expand their availability; and (2) if CCC exhausts its FY 1988 available budget authority for payments to farmers and Congress does not a...
Capital Budgeting for the Federal Government
T-AFMD-88-3: Published: Dec 8, 1987. Publicly Released: Dec 8, 1987.
GAO: (1) discussed the usefulness of the capital budgeting concept in federal budgetary decisionmaking; and (2) explained its capital budgeting proposal approach for improving the budget structure. GAO noted that, although the federal government's use of a unified cash-based budget provides a comprehensive report of its cash receipts and outlays, it does not systematically distinguish between capi...
The Export-Import Bank of the U.S.: Financial Condition and Budget Issues
T-AFMD-87-15: Published: May 21, 1987. Publicly Released: May 21, 1987.
GAO discussed issues relating to the financial condition of the Export-Import Bank of the United States (Eximbank). GAO has expressed an adverse opinion on the Eximbank annual financial statements every year since 1983, because it believes that the statements do not reflect losses that are likely to occur because of the probable uncollectibility of a significant number of loans. GAO noted that: (1...