Financial management (1 - 10 of 78 items)
Congressional Directives: Selected Agencies' Processes for Responding to Funding Instructions
GAO-08-209: Published: Jan 31, 2008. Publicly Released: Jan 31, 2008.
In recent years, congressional concern and public debate have increased about the nature and growing number of earmarks. This report seeks to provide Congress and the public with an understanding of how agencies respond to congressional funding directions by examining how selected executive branch agencies translate these directions from Congress into governmental activities. There have been numer...
State and Local Governments: Growing Fiscal Challenges Will Emerge during the Next 10 Years
GAO-08-317: Published: Jan 22, 2008. Publicly Released: Jan 22, 2008.
State and local governments provide an array of services to their residents, such as primary and secondary education, libraries, police and fire services, social programs, roads and other infrastructure, public colleges and universities, and more. These subnational governments may face fiscal stress similar to the federal government. Given the nature of the partnership among levels of government i...
Tobacco Settlement: States' Allocations of Fiscal Year 2005 and Expected Fiscal Year 2006 Payments
GAO-06-502: Published: Apr 11, 2006. Publicly Released: Apr 11, 2006.
In the 1990's, states sued major tobacco companies to obtain reimbursement for health impairments caused by the public's use of tobacco. In 1998, four of the nation's largest tobacco companies signed a Master Settlement Agreement (MSA) to make annual payments to 46 states in perpetuity as reimbursement for past tobacco-related health care costs. Some states have arranged to receive advance proceed...
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...
Tobacco Settlement: States' Allocations of Fiscal Year 2004 and Expected Fiscal Year 2005 Payments
GAO-05-312: Published: Mar 21, 2005. Publicly Released: Mar 21, 2005.
In the 1990s, states sued major tobacco companies to obtain reimbursement for health impairments caused by the public's use of tobacco. In 1998, 46 states and four of the nation's largest tobacco companies signed a Master Settlement Agreement (MSA) that requires the tobacco companies to make annual payments to the states in perpetuity as reimbursement for past tobacco-related health care costs. Th...
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...
Budget Issues: Long-Term Fiscal Challenges
GAO-02-467T: Published: Feb 27, 2002. Publicly Released: Feb 27, 2002.
Combating terrorism and ensuring homeland security have created urgent claims on the nation's attention and on the federal budget. Although an economic recovery seems to be underway, the recession that began last spring has had real consequences for the budget. At the same time, the fiscal pressures created by the retirement of the baby boomers and rising health care costs continue unchanged. Howe...
Office of Management and Budget: Future Challenges to Management
T-GGD/AIMD-00-141: Published: Apr 7, 2000. Publicly Released: Apr 7, 2000.
Pursuant to a congressional request, GAO discussed the management challenges facing the Office of Management and Budget (OMB), focusing on the broader challenges facing the nation and the federal government now and in the future and their implications for central leadership approaches in general, and OMB in particular.GAO noted that: (1) the nation faces a wide range of challenges and opportunitie...
Defense Budget: Visibility and Accountability of O&M Fund Movements
T-NSIAD-00-98: Published: Feb 29, 2000. Publicly Released: Feb 29, 2000.
Pursuant to a congressional request, GAO discussed the Department of Defense's (DOD) fiscal year (FY) 2001 budget as it relates to readiness needs, focusing on: (1) identifying the aggregated differences between the amounts Congress initially designated for the operation and maintenance (O&M) subactivities and those DOD reported as obligated for the same subactivities; (2) identifying those O&M su...
Defense Budget: DOD Should Further Improve Visibility and Accountability of O&M Fund Movements
NSIAD-00-18: Published: Feb 9, 2000. Publicly Released: Feb 9, 2000.
Pursuant to a congressional request, GAO evaluated the military services' and the Department of Defense's (DOD) fiscal year (FY) 1994-1998 operation and maintenance (O&M) budget requests, focusing on: (1) identifying the differences between the amounts Congress initially designated for O&M subactivities, and those DOD reported as obligated for the same subactivities; (2) identifying those O&M suba...