Financial management (21 - 30 of 78 items)
Office of Management and Budget: Changes Resulting From the OMB 2000 Reorganization
GGD/AIMD-96-50: Published: Dec 29, 1995. Publicly Released: Dec 29, 1995.
Pursuant to a congressional request, GAO reviewed the changes that have occurred at the Office of Management and Budget (OMB) as a result of OMB 2000, focusing on the: (1) changes in OMB organizational structure, responsibilities, staffing, and OMB statutory offices; and (2) attention OMB gave to management issues in the budget formulation process.GAO found that: (1) OMB 2000 created a new organiz...
Budget Issues Issue Area: Active Assignments
AA-95-26(4): Published: Oct 1, 1995. Publicly Released: Oct 1, 1995.
GAO provided information on its active assignments in the Budget Issues issue area as of October 2, 1995...
Housing and Urban Development: HUD's Reinvention Blueprint Raises Budget Issues and Opportunities
T-RCED-95-196: Published: Jul 13, 1995. Publicly Released: Jul 13, 1995.
GAO discussed the Department of Housing and Urban Development's (HUD) fiscal year (FY) 1996 budget request, focusing on the: (1) proposed budget estimates; and (2) budgetary impact of certain assumptions built into the HUD Reinvention Blueprint. GAO noted that: (1) HUD current budget estimates are questionable and subject to considerable error; (2) HUD justification for transforming public housing...
Budget Issues Issue Area: Active Assignments
AA-95-26(3): Published: Jul 1, 1995. Publicly Released: Jul 1, 1995.
GAO provided information on its active assignments in the Budget Issues issue area as of July 6, 1995...
Continuing Professional Education Study: Budget Analysts in the Federal Government, GS-560 Series
156236: Dec 1, 1994
GAO provided information on the Joint Financial Management Improvement Program's project on continuing professional education for federal budget analysts in order to promote professional development in the financial management community...
Budget Policy: Issues in Capping Mandatory Spending
AIMD-94-155: Published: Jul 18, 1994. Publicly Released: Jul 18, 1994.
Pursuant to a congressional request, GAO reviewed whether the implementation of a budgetary cap on mandatory spending is a practical way to control the growth of mandatory programs.GAO found that: (1) although a spending cap on mandatory programs would achieve savings, a cap would have little effect on long-term growth trends in these programs; (2) mandatory program spending is based on eligibilit...
Working Capital Funds: Three Agency Perspectives
AIMD-94-121: Published: May 20, 1994. Publicly Released: May 31, 1994.
Pursuant to a congressional request, GAO reviewed the: (1) budgetary approaches used by the Departments of Labor and Justice and the General Services Administration to finance their administrative services; and (2) potential effect of proposals to establish franchise and innovation funds.GAO found that: (1) officials from the three agencies stated that their current working capital funds (WCF) giv...
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...
District of Columbia: The Federal Payment Formula
T-AFMD-93-3: Published: Mar 31, 1993. Publicly Released: Mar 31, 1993.
GAO discussed the formula for determining the authorized federal payment to the District of Columbia. GAO noted that: (1) Congress compensates the District of Columbia for unreimbursed services provided to the federal government and deficiencies in the District's tax base; (2) the District's authorization for 1993 was greater than the amount appropriated for the previous fiscal year; (3) the local...
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...