Budgeting (51 - 60 of 69 items)
Budget Issues: Budgeting Practices in West Germany, France, Sweden, and Great Britain
AFMD-87-8FS: Published: Nov 24, 1986. Publicly Released: Dec 24, 1986.
Pursuant to a congressional request, GAO provided information on the budgeting practices of West Germany, France, Sweden, and Great Britain, specifically: (1) whether their budgets are on a cash or accrual accounting basis; (2) whether they have unified budgets or separate capital and noncapital budgets; (3) how they fund capital and noncapital expenditures; and (4) whether they have balanced-budg...
Improving the Management of the Federal Government
125264: Sep 19, 1984
Pursuant to a congressional request, GAO discussed current government management improvement efforts and past management reforms, and it focused on two key management areas: human resources and management support systems. The administration has devoted substantial energies to improve management by various means and has recently broadened its efforts to by initiating a long-range program aimed at i...
Pros and Cons of a Separate Capital Budget for the Federal Government
PAD-83-1: Published: Sep 22, 1983. Publicly Released: Sep 22, 1983.
Pursuant to a congressional request, GAO examined: (1) the advantages and disadvantages of the use of a unified capital budget by the Federal Government; and (2) the information needed to formulate national policy for investing in capital assets.GAO stated that, in contrast to businesses and State and local governments, the Federal Government uses the unified budget, in which the acquisition of ca...
Navy's F/A-18 Program Faces Budget Concerns and Performance Limitations as Aircraft Enter the Fleet
MASAD-83-28: Published: Jun 10, 1983. Publicly Released: Jun 10, 1983.
In response to a congressional request, GAO discussed the Navy's F/A-18 strike-fighter program in connection with F/A-18 funding practices, performance problems, and fleet introduction. GAO was asked to determine: (1) the amount of F/A-18 support funds used to finance budget shortfalls and overruns and the operational effect of this financing practice on the Navy's ability to adequately support th...
Perspectives on Budgeting for State and Local Needs and Biennial Budgeting
121260: May 5, 1983
The Comptroller General presented testimony on the work of GAO in the areas of advance budgeting of Federal assistance to State and local governments and State biennial budgeting experiences. A study is underway to determine what problems are caused by the different budget cycles and whether those cycles can be better coordinated. GAO found a basic timing conflict between Federal, State, and local...
119511: Sep 21, 1982
In a recent speech, the Assistant Comptroller General noted that the Federal budget system is as well-developed and systematic a budget system as can be found in any major national government. However, decisionmakers are concerned about its weaknesses, and citizens believe that the budget is out of control and that something is basically wrong with the system. GAO believes that budget reforms shou...
Improvements to the Congressional Budget and Impoundment Control Act of 1974
119481: Sep 21, 1982
In testimony before a congressional committee, GAO discussed improvements to the Congressional Budget and Impoundment Control Act of 1974, which was designed to create a framework within which Congress could set national budget priorities and establish appropriate levels of Federal revenue and expenditures. Implementation of the Act has been difficult, because delays in funding decisions have incr...
Progress in Improving Program and Budget Information for Congressional Use
PAD-82-47: Published: Sep 1, 1982. Publicly Released: Sep 1, 1982.
GAO reported on the progress and results of its continuing program to improve the fiscal, budgetary, and program-related information reported to Congress.The Congressional Budget and Impoundment Control Act of 1974 was designed to create a framework within which Congress could set national budget priorities and establish appropriate levels of Federal revenues and expenditures. However, implementat...
Federal Budget Concepts and Procedures Can Be Further Strengthened
PAD-81-36: Published: Mar 3, 1981. Publicly Released: Mar 3, 1981.
Although the basic institutional and conceptual budget framework laid out in 1967 and 1974 is serving the nation well, several recent developments have placed strains on the capacity of existing budget concepts and procedures to serve the budget information and control needs of Congress, the executive branch, and the public. Legislation has been enacted removing important federal programs from the...
Glossary of Terms Used in the Federal Budget Process: Related Accounting, Economic, and Tax Terms (Third Edition)
PAD-81-27: Published: Mar 1, 1981. Publicly Released: Mar 1, 1981.
Since the federal budget process involves making decisions about social and economic issues that affect all Americans, a prerequisite to participating in those decisions is an understanding of how the budget process works. With this objective in mind, Congress directed the Comptroller General to publish standard terminology, definitions, classifications, and codes for federal fiscal, budgetary, an...