Budgeting (1 - 10 of 69 items)
Tax Expenditures: Opportunities Exist to Use Budgeting and Agency Performance Processes to Increase Oversight
GAO-16-622: Published: Jul 7, 2016. Publicly Released: Jul 7, 2016.
Federal budget formulation processes include fewer controls and reviews, and provide less information on tax expenditures—which represented an estimated $1.23 trillion in forgone revenues in fiscal year 2015—than for discretionary or mandatory spending. For example, in the President’s budget, tax expenditure revenue loss estimates are presented separately from related spending, making their...
NOAA: Overview of the Strategy, Execution, and Evaluation Budgeting Process
GAO-13-649R: Published: Jun 28, 2013. Publicly Released: Jul 29, 2013.
In 2011, the National Oceanic and Atmospheric Administration (NOAA) implemented a new budget development and execution process called Strategy Execution and Evaluation (SEE). This process includes seven steps, generally referred to by the names of the documents that capture the decisions made at that step. The first four steps in a SEE cycle cover planning, budget formulation, and budget submissio...
Veterans' Health Care Budget Estimate: Changes Were Made in Developing the President's Budget Request for Fiscal Years 2012 and 2013
GAO-11-622: Published: Jun 14, 2011. Publicly Released: Jun 14, 2011.
The Veterans Health Care Budget Reform and Transparency Act of 2009 requires GAO to report whether the amounts for the Department of Veterans Affairs' (VA) health care services in the President's budget request are consistent with VA's budget estimates as projected by the Enrollee Health Care Projection Model (EHCPM) and other methodologies. Based on the information VA provided, this report descri...
State and Local Governments' Fiscal Outlook: April 2011 Update
GAO-11-495SP: Published: Apr 6, 2011. Publicly Released: Apr 6, 2011.
Fiscal sustainability presents a national challenge shared by all levels of government. Since 2007, GAO has published long-term fiscal simulations for the state and local government sector. These simulations show that, like the federal government, the state and local sector faces persistent and long-term fiscal pressures. Using the Bureau of Economic Analysis's National Income and Product Accounts...
Veterans' Health Care: VA Uses a Projection Model to Develop Most of Its Health Care Budget Estimate to Inform the President's Budget Request
GAO-11-205: Published: Jan 31, 2011. Publicly Released: Jan 31, 2011.
Funding for the Department of Veterans Affairs' (VA) health care is determined by Congress in the annual appropriations process. Prior to this process, VA develops a budget estimate of the resources needed to provide health care services to eligible veterans. The Veterans Health Care Budget Reform and Transparency Act of 2009 requires GAO to assess whether the funding requested for VA health care...
State and Local Governments' Fiscal Outlook: March 2010 Update
GAO-10-358: Published: Mar 2, 2010. Publicly Released: Mar 2, 2010.
Fiscal sustainability presents a national challenge shared by all levels of government. Since 2007, GAO has published long-term fiscal simulations for the state and local government sector. These simulations show that, like the federal government, the state and local government sector faces persistent and long-term fiscal pressures. Using the Bureau of Economic Analysis's National Income and Produ...
VA Health Care: Challenges in Budget Formulation and Execution
GAO-09-459T: Published: Mar 12, 2009. Publicly Released: Mar 12, 2009.
The Department of Veterans Affairs (VA) estimates it will provide health care to 5.8 million patients with appropriations of $41.2 billion in fiscal year 2009. The President has proposed an increase in VA's health care budget for fiscal year 2010 to expand services for veterans. VA's patient population includes aging veterans who need services such as long-term care-- including nursing home and no...
State and Local Governments: Persistent Fiscal Challenges Will Likely Emerge within the Next Decade
GAO-07-1080SP: Published: Jul 18, 2007. Publicly Released: Jul 18, 2007.
For over a decade GAO has run long-term simulations showing that absent a change in policy, the combined effects of demographic changes and growing health care costs drive ever-increasing federal deficits and debt levels. The Comptroller General has repeatedly warned that the current fiscal path of the federal government is "imprudent and unsustainable". State and local governments provide an arra...
VA Health Care: Budget Formulation and Reporting on Budget Execution Need Improvement
GAO-06-958: Published: Sep 20, 2006. Publicly Released: Sep 20, 2006.
The Department of Veterans Affairs (VA) estimates it will serve 5.4 million patients in fiscal year 2006. Medical services for these patients are funded with appropriations, after consideration by Congress of the President's budget request. VA formulates the medical programs portion of that request. VA is also responsible for budget execution--using appropriations and monitoring their use for prov...
U.S. Securities and Exchange Commission: Building Project Management and Related Budget Planning
GAO-06-61R: Published: Oct 20, 2005. Publicly Released: Oct 20, 2005.
Congress asked us to provide a briefing on the facilities management and budgeting issues of the U.S. Securities and Exchange Commission (SEC) that SEC disclosed to Congress in May 2005, which resulted in SEC's requesting a reprogramming of approximately $48 million of 2005 and 2006 funds. The reprogramming was requested to cover unbudgeted costs related to the construction of new facilities in Wa...