Budgets (1 - 9 of 9 items) in Past Year
Overseas Contingency Operations: OMB and DOD Should Revise the Criteria for Determining Eligible Costs and Identify the Costs Likely to Endure Long Term
GAO-17-68: Published: Jan 18, 2017. Publicly Released: Jan 18, 2017.
In 2010 the Office of Management and Budget (OMB), in collaboration with the Department of Defense (DOD), issued criteria for deciding whether items properly belong in the base budget or in the overseas contingency operations (OCO) funding request, but the criteria are outdated and do not address the full scope of activities included in DOD's fiscal year 2017 OCO budget request. For example, they...
Declining Resources: Selected Agencies Took Steps to Minimize Effects on Mission but Opportunities Exist for Additional Action
GAO-17-79: Published: Dec 20, 2016. Publicly Released: Dec 20, 2016.
The three selected agencies GAO reviewed for this report—the Employment and Training Administration (ETA), Federal Law Enforcement Training Centers (FLETC), and the Environmental Protection Agency (EPA)—each took a number of different approaches to manage declining resources that aligned with the three key themes outlined in GAO's framework. For example:Top Management Should Lead Efforts to Ma...
Defense Budget: DOD Needs to Improve Reporting of Operation and Maintenance Base Obligations
GAO-16-537: Published: Aug 16, 2016. Publicly Released: Aug 16, 2016.
Congress enacted funding for the Department of Defense's (DOD) Operation and Maintenance (O&M) into multiple base appropriations accounts, which are used to pay for day-to-day programs and activities. This enacted funding generally has increased each year since fiscal year 2009, with the exception of fiscal year 2013, when sequestration reduced funding for O&M base.GAO found that DOD used its auth...
IRS 2017 Budget: IRS Could Improve Presentation of Budget Data in Its Congressional Justification
GAO-16-695: Published: Jul 21, 2016. Publicly Released: Jul 21, 2016.
Congressional justification data. The Internal Revenue Service (IRS) has taken steps to manage its budget more strategically but did not make linkages between priorities and appropriations accounts. IRS prioritized a subset of its 19 strategic objectives for action and established six themes that represent its “future state” vision for tax administration. In the fiscal year 2017 congressional...
Tax Expenditures: Opportunities Exist to Use Budgeting and Agency Performance Processes to Increase Oversight
GAO-16-622: Published: Jul 7, 2016. Publicly Released: Jul 7, 2016.
Federal budget formulation processes include fewer controls and reviews, and provide less information on tax expenditures—which represented an estimated $1.23 trillion in forgone revenues in fiscal year 2015—than for discretionary or mandatory spending. For example, in the President’s budget, tax expenditure revenue loss estimates are presented separately from related spending, making their...
Army Working Capital Fund: Army Industrial Operations Could Improve Budgeting and Management of Carryover
GAO-16-543: Published: Jun 23, 2016. Publicly Released: Jun 23, 2016.
GAO's analysis of Army Industrial Operations (Industrial Operations) reports showed that Industrial Operations actual adjusted carryover exceeded its allowable carryover amount from fiscal years 2013 through 2015 by $195 million, $1.1 billion, and $854 million, respectively. This occurred because Industrial Operations performed less work (i.e., earned less revenue) than orders accepted due to staf...
District of Columbia: Local Budget Autonomy Amendment Act of 2012
GAO-16-663T: Published: May 12, 2016. Publicly Released: May 12, 2016.
This testimony discusses our January 30, 2014 opinion concerning the effect of the District of Columbia's Local Budget Autonomy Amendment Act of 2012 (Budget Autonomy Act). In December 2012, the Council of the District of Columbia enacted the Budget Autonomy Act. The Mayor of the District of Columbia signed the measure in January 2013, and District voters approved it in April 2013. In the District...
Internal Revenue Service: Preliminary Observations on the Fiscal Year 2017 Budget Request and 2016 Filing Season Performance
GAO-16-459R: Published: Mar 8, 2016. Publicly Released: Apr 7, 2016.
The Internal Revenue Service’s (IRS) fiscal year 2016 appropriation increased by $290 million to $11.2 billion over fiscal year 2015 but is about $900 million (7 percent) lower than fiscal year 2011. IRS allocated the funds across 3 appropriation accounts: Taxpayer Services ($176.8 million), Operations Support ($108.2 million), and Enforcement ($4.9 million). For fiscal year 2017, the President...
Fiscal Year 2015 U.S. Government Financial Statements: Need to Address the Government's Remaining Financial Management Challenges and Long-Term Fiscal Path
GAO-16-541T: Published: Apr 6, 2016. Publicly Released: Apr 6, 2016.
The Financial Report of the U.S. Government ( Financial Report ) provides important information to the Congress, federal agencies, and the public, including the government's financial condition and the reliability of data used to help support budget and financial decisions. While significant progress has been made in improving federal financial management over the past 20 years, material weaknesse...