Budgeting (11 - 20 of 69 items)
A Glossary of Terms Used in the Federal Budget Process (Supersedes AFMD-2.1.1)
GAO-05-734SP: Published: Sep 1, 2005. Publicly Released: Sep 1, 2005.
This publication supersedes AFMD-2.1.1, A Glossary of Terms Used in the Federal Budget Process (Exposure Draft), January 1993. It fulfills part of GAO's responsibility to publish standard terms, definitions, and classifications for the government's fiscal, budget, and program information. It was developed in cooperation with the Secretary of the Treasury and the Directors of the Office of Manageme...
21st Century Challenges: Performance Budgeting Could Help Promote Necessary Reexamination
GAO-05-709T: Published: Jun 14, 2005. Publicly Released: Jun 14, 2005.
As part of its work to improve the management and performance of the federal government, GAO monitors progress and continuing challenges in performance budgeting and the Administration's related initiatives, such as the Program Assessment Rating Tool (PART). In light of the nation's long-term fiscal imbalance and other emerging 21st century challenges, we have also reported that performance budget...
Performance Budgeting: Efforts to Restructure Budgets to Better Align Resources with Performance
GAO-05-117SP: Published: Feb 1, 2005. Publicly Released: Mar 15, 2005.
Efforts to better align and integrate budget and performance information raises many issues, including the question of budget structure--should appropriations accounts or congressional budget justifications or both be restructured to tighten the link between resources and performance? If so, how and to what extent? The administration elevated attention to this issue by including budget restructuri...
Performance Budgeting: States' Experiences Can Inform Federal Efforts
GAO-05-215: Published: Feb 28, 2005. Publicly Released: Mar 14, 2005.
With a number of challenges facing the nation--including a long-term fiscal imbalance--agencies need to maximize their performance and leverage available resources and authorities to achieve maximum value while managing risk. Examining state efforts to increase the focus on performance and their experiences in responding to recent fiscal stress can offer insights into practices that may assist fed...
Performance Budgeting: Current Developments and Future Prospects
GAO-03-595T: Published: Apr 1, 2003. Publicly Released: Apr 1, 2003.
Since the Government Performance and Results Act (GPRA) was enacted in 1993, federal agencies increasingly have been expected to link strategic plans and budget structures with program results. The current administration has taken several steps to strengthen and further the performance-resource linkage by making budget and performance integration one of its five management initiatives included in...
Results-Oriented Budget Practices in Federal Agencies
GAO-01-1084SP: Published: Aug 1, 2001. Publicly Released: Aug 1, 2001.
GAO analyzed federal government budget practices in order to produce a framework for agency budget practices that can guide an agency toward incorporating performance information into the budget process. GAO also reviewed challenges to implementing results-oriented budget practices that were identified by a panel of agency budget officials...
Performance Budgeting: Fiscal Year 2000 Progress in Linking Plans With Budgets
AIMD-99-239R: Published: Jul 30, 1999. Publicly Released: Aug 18, 1999.
Pursuant to a congressional request, GAO updated its previous report on agencies' fiscal year (FY) 1999 experiences in linking plans and budgets under the Government Performance and Results Act of 1993, focusing on: (1) identifying agencies that allocated program activity funding to performance goals in their FY 2000 performance plans; and (2) the progress agencies have shown in making these alloc...
Performance Budgeting: Initial Agency Experiences Provide a Foundation to Assess Future Directions
T-AIMD/GGD-99-216: Published: Jul 1, 1999. Publicly Released: Jul 1, 1999.
Pursuant to a congressional request, GAO discussed performance budgeting in the federal government, focusing on the: (1) postponement of the performance budgeting pilots that are required by the Government Performance and Results Act of 1993 (GPRA); and (2) challenges that confront these pilots and any effort to more closely relate performance expectations and spending estimates.GAO noted that: (1...
District of Columbia Courts: Financial Related Issues for Fiscal Year 1998
T-AIMD/OGC-99-176: Published: May 18, 1999. Publicly Released: May 18, 1999.
Pursuant to a congressional request, GAO discussed the issues related to the District of Columbia (DC) Courts' financial operations for fiscal year (FY) 1998, focusing on: (1) identifying DC Courts' total obligations for fiscal years 1996, 1997, and 1998; (2) whether DC Courts had a spending plan for FY 1998, and whether it obligated funds consistent with available resources; (3) why payments to c...
Performance Budgeting: Initial Experiences Under the Results Act in Linking Plans With Budgets
AIMD/GGD-99-67: Published: Apr 12, 1999. Publicly Released: May 14, 1999.
Pursuant to a congressional request, GAO reviewed selected fiscal year (FY) 1999 federal agency performance plans, focusing on: (1) agencies' approaches to linking performance goals and budgetary resources; (2) characteristics that might be associated with different approaches to linking performance goals and budgetary resources; and (3) implications for future efforts to clarify the relationship...