Budgeting (31 - 40 of 69 items)
Budget Issues Issue Area: Active Assignments
AA-96-21(4): Published: Sep 3, 1996. Publicly Released: Sep 3, 1996.
GAO presented information on its active assignments in the Budget Issues issue area as of September 3, 1996...
Budget Process: Issues in Biennial Budget Proposals
T-AIMD-96-136: Published: Jul 24, 1996. Publicly Released: Jul 24, 1996.
GAO discussed several proposals to change the budget process from an annual to a biennial cycle. GAO noted that: (1) many congressional members believe a biennial budget cycle would streamline the budget process, provide longer-term funding levels, enhance agencies' ability to manage their programs, and provide more time for congressional oversight; (2) preparation and analysis for the annual budg...
Budget Issue Area Plan--Fiscal Year 1996
IAP-96-1: Published: May 1, 1996. Publicly Released: May 1, 1996.
GAO provided information on its Budget Issue area plan, focusing on the: (1) federal deficit; (2) effects of the budget and the budget process on policymakers' ability to make choices; and (3) budget's impact on government operations.GAO plans to: (1) identify the causes, implications, and appropriate responses to the persistent budget deficit; (2) identify how the government can improve decisionm...
Budgeting for Federal Insurance
AIMD-96-73R: Published: Mar 22, 1996. Publicly Released: Mar 22, 1996.
Pursuant to a congressional request, GAO reviewed: (1) options for using accrual concepts for federally budgeted insurance programs; and (2) tradeoffs and implementation concerns associated with using different options. GAO found that: (1) the cash basis of reporting used in the federal budget may misrepresent the government's costs because the government's insurance commitments are subject to a l...
Budget Process: History and Future Directions
T-AIMD-95-214: Published: Jul 13, 1995. Publicly Released: Jul 13, 1995.
Pursuant to a congressional request, GAO discussed the budget process, focusing on: (1) the objectives of the Congressional Budget and Impoundment Act of 1974 that are relevant in today's fiscal environment; and (2) whether the budget process should be redesigned. GAO noted that: (1) the act sought to create a congressional budget as a counterpoint to the President's budget, where Congress could o...
Budget Process: Biennial Budgeting for the Federal Government
T-AIMD-94-112: Published: Apr 28, 1994. Publicly Released: Apr 28, 1994.
GAO discussed proposed legislation that would change the budget process from an annual to a biennial cycle. GAO noted that: (1) the proposed legislation would shift the entire budget cycle from annual to biennial, but shifting the entire cycle of authorizations, budget resolutions, and appropriations may not be necessary; (2) multiyear authorizations help both Congress and the executive branch by...
Budget Issues: GDP Analysis Broadens Budget Debate
AIMD-94-41: Published: Apr 27, 1994. Publicly Released: Apr 27, 1994.
Pursuant to a congressional request, GAO provided information on using the concept of gross domestic product (GDP) budgeting and international comparisons to broaden the national budgeting debate.GAO found that: (1) the United States can broaden the budget debate and improve its fiscal priorities by examining U.S. economic data in the GDP budgeting context and using international comparisons; (2)...
Budget Process: Some Reforms Offer Promise
T-AIMD-94-86: Published: Mar 2, 1994. Publicly Released: Mar 2, 1994.
GAO discussed proposed changes to the budget process, focusing on: (1) biennial budgeting; (2) increasing controls over tax expenditures and direct spending; and (3) requiring gross national product (GNP) budget analysis and fiscal policy reports in the President's budget proposals. GAO noted that: (1) the House members of the Joint Committee on the Organization of Congress have proposed to shift...
Budget Policy: Biennial Budgeting for the Federal Government
T-AIMD-94-4: Published: Oct 7, 1993. Publicly Released: Oct 7, 1993.
GAO discussed the National Performance Review's (NPR) proposals for biennial budgets and appropriations. GAO noted that: (1) under the NPR proposal, the President would submit budget proposals, authorizations, budget resolutions, and appropriations every 2 years; (2) a 2-year budget cycle would be less burdensome and time-consuming and provide more stability to programs; (3) other NPR proposals fo...
Budget Issues: Financial Reporting to Better Support Decision-making
AFMD-93-22: Published: Jun 1, 1993. Publicly Released: Jun 1, 1993.
GAO studied the Department of Veterans Affairs' (VA) use of financial audit reports and accounting data in its budgeting process.GAO found that: (1) agencies are responsible for ensuring that funds are obligated as specified by funding legislation; (2) financial audit reports can provide useful information in budget policy decisions, since agencies report costs on an accrual basis which provides e...