Budgeting (41 - 50 of 69 items)
A Glossary of Terms Used in the Federal Budget Process (Exposure Draft) (Superseded by GAO-05-734SP)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This publication has been superseded by GAO-05-734SP, A Glossary of Terms Used in the Federal Budget Process, September 2005.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...
AFMD-92-49R: Published: Feb 28, 1992. Publicly Released: Feb 28, 1992.
In response to a congressional request, GAO reviewed the Administration's proposed accrual budget treatment of deposit insurance and pension guarantees. GAO believes that: (1) the current, cash-based budget treatment of deposit insurance and pension guarantees does not disclose the true costs of those programs; (2) although the concept of reporting accruals in the budget is sound and could result...
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: Restructuring the Federal Budget--The Capital Component
AFMD-89-52: Published: Aug 24, 1989. Publicly Released: Aug 24, 1989.
GAO proposed a conceptual framework for the capital budget component of its restructured unified budget proposal that would improve federal decisionmaking and control processes.GAO found that the current budget: (1) makes no distinction between operating expenses and capital investments, which could lead to unsound deficit reduction strategies and create a bias against capital investments; (2) doe...
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...
Budget Issues: Biennial Budgeting Bills in the 101st Congress
AFMD-89-79BR: Published: Jun 20, 1989. Publicly Released: Jun 20, 1989.
Pursuant to a congressional request, GAO provided information on biennial budgeting proposals in the 101st Congress.GAO found that: (1) as of April 30, 1989, the 101st Congress had introduced six biennial budgeting bills; (2) two of the bills proposed to stretch the current budget process by having Congress complete all budget-related actions over the 2-year session; (3) three of the bills propose...
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...
DOD Inflation: Budgeting and Monitoring Inflation Funding in the Department of Defense
NSIAD-88-79: Published: Apr 26, 1988. Publicly Released: May 26, 1988.
Pursuant to a congressional request, GAO reviewed the Department of Defense (DOD) budgeting procedures to determine the feasibility of: (1) budgeting separately for inflation; (2) restricting the use of inflation funds specifically for inflation costs; (3) requiring that funds appropriated for inflation, but not spent, lapse at the end of the fiscal year; and (4) providing inflation estimates for...
Forest Service: Evaluation of 'End-Results' Budgeting Test
AFMD-88-45: Published: Mar 31, 1988. Publicly Released: May 3, 1988.
In response to a congressional request, GAO reviewed the Forest Service's new proposed end-results budgeting system to determine whether: (1) the system would affect the Service's accountability for appropriations; and (2) the Service's anticipated benefits were reasonable expectations under the proposed system.GAO found that: (1) the end-results budgeting approach was fundamentally sound; (2) mea...