Budget authority (121 - 130 of 486 items)
Impoundment Control: Deferrals of Budget Authority in GSA
OGC-94-17: Published: Nov 5, 1993. Publicly Released: Nov 5, 1993.
GAO reviewed budget authority deferrals in the General Services Administration's (GSA) building programs that the President failed to report to Congress.GAO found that: (1) in September 1993, GSA ordered all assistant regional administrators to review all new public buildings projects not yet under construction and not proceed with any new construction contracts, leases, site procurements, or soli...
1994 Defense Budget: Potential Reductions, Rescissions, and Restrictions to Procurement Programs
NSIAD-93-303BR: Published: Sep 30, 1993. Publicly Released: Sep 30, 1993.
GAO reviewed the Department of Defense's (DOD) fiscal year (FY) 1994 budget request and prior years' appropriations for selected procurement programs, focusing on: (1) potential reductions to the DOD FY 1994 budget request; (2) rescissions to prior FY appropriations; and (3) congressional restrictions on DOD obligational authority for selected FY 1994 procurement programs.GAO found that: (1) DOD F...
1994 DOD Budget: Potential Reductions to the Operation and Maintenance Programs
NSIAD-93-295BR: Published: Sep 16, 1993. Publicly Released: Sep 16, 1993.
Pursuant to a congressional request, GAO reviewed the military services' operation and maintenance (O&M) budget requests for fiscal year 1994, focusing on whether O&M accounts should be funded as requested.GAO found that: (1) potential reductions and rescissions to the services' 1994 O&M budget total $6.7 billion; (2) between fiscal years 1989 and 1992, the services had $1.197 billion in unobligat...
Budget Reconciliation Bills
AFMD-93-80R: Published: May 12, 1993. Publicly Released: Aug 18, 1993.
Pursuant to a congressional request, GAO provided information on budget reconciliation bills passed from 1979 through the present date. GAO noted that: (1) the Congressional Budget Office has estimated changes in revenues, budget authority, and outlays based on the future level of revenues or spending under current law; and (2) there is no formal mechanism to track the estimates against actual sav...
Impoundment Control: Comments on the President's Sixth Special Impoundment Message for Fiscal Year 1993
OGC-93-8: Published: Jul 19, 1993. Publicly Released: Jul 19, 1993.
GAO reviewed the proposed rescissions of budget authority included in the President's sixth special impoundment message for fiscal year 1993.GAO found that: (1) the justifications for the proposed rescissions are accurate; (2) the amounts proposed for rescission are being withheld pending congressional action; and (3) it could not verify the information because neither the agencies involved nor th...
Impoundment Control: Comments on the President's Fifth Special Impoundment Message for FY 1993
OGC-93-9: Published: Jul 7, 1993. Publicly Released: Jul 7, 1993.
GAO reviewed the proposed rescission of budget authority included in the President's fifth special message for fiscal year (FY) 1993.GAO found that the Office of Management and Budget did not withhold from obligation the budget authority proposed for rescission in the fifth special message. The funds proposed for rescission are available for obligation, since Congress has not passed the rescission...
Impoundment Control: Comments on the President's Fifth Special Message for FY 1993
OGC-93-7: Published: Jun 4, 1993. Publicly Released: Jun 4, 1993.
GAO reviewed one proposed rescission of budget authority and one revised deferral of budget authority included in the President's fifth special message for fiscal year (FY) 1993.GAO found that the proposed rescission and revised deferral were in accordance with the Congressional Budget and Impoundment Control Act of 1974. GAO identified no other information, except as noted, which would be useful...
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...
Inspectors General: Appointments and Related Issues
AFMD-93-74FS: Published: May 28, 1993. Publicly Released: May 28, 1993.
Pursuant to a congressional request, GAO provided information on federal inspectors general (IG), focusing on: (1) IG appointments and related issues; (2) the Department of Energy (DOE) IG resources devoted to the Federal Energy Regulatory Commission's (FERC) audit; and (3) IG resources and staff size at 34 agencies with agency-appointed IG.GAO found that: (1) federal legislation provided for the...
Impoundment Control: Comments on the President's Fourth Special Impoundment Message for Fiscal Year 1993
OGC-93-6: Published: Apr 20, 1993. Publicly Released: Apr 20, 1993.
GAO reviewed one deferral of budget authority and revised the amount reported in the President's fourth special impoundment message for fiscal year 1993.GAO found that the: (1) message corrected the discrepancy of deferred budget authority reported by the President; and (2) deferral was in accordance with the Congressional Budget and Impoundment Act of 1974...