Budgets (21 - 30 of 63 items)
Performance Budgeting: Observations on the Use of OMB's Program Assessment Rating Tool for the Fiscal Year 2004 Budget
GAO-04-174: Published: Jan 30, 2004. Publicly Released: Jan 30, 2004.
The Office of Management and Budget's (OMB) Program Assessment Rating Tool (PART) is meant to provide a consistent approach to evaluating federal programs during budget formulation. To better understand its potential, congressional requesters asked GAO to examine (1) how PART changed OMB's fiscal year 2004 budget decisionmaking process, (2) PART's relationship to the Government Performance and Res...
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...
Fiscal Exposures: Improving the Budgetary Focus on Long-Term Costs and Uncertainties
GAO-03-213: Published: Jan 24, 2003. Publicly Released: Feb 24, 2003.
GAO and other budget experts have discussed that the current time horizons and content of the federal budget could be enhanced to more comprehensively reflect the government's commitments or signal emerging problems. GAO was asked to (1) provide information on the range and nature of responsibilities, programs, and activities that may explicitly or implicitly expose the government to future spendi...
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...
Federal Accounting and Reporting: Framework for Assessing the Reliability of Budget Execution Data Is Not Yet Fully Implemented
GAO-01-43: Published: Oct 6, 2000. Publicly Released: Oct 6, 2000.
Beginning with fiscal year (FY) 1998, federal agencies were required to prepare a Statement of Budgetary Resources (SBR) as one of their primary financial statements. GAO's review of 22 major budgetary accounts at 10 agencies, constituting approximately 77 percent of FY 1999 net outlays, showed that the federal accounting and reporting framework was properly implemented for 14 accounts constitutin...
Accrual Budgeting: Experiences of Other Nations and Implications for the United States
AIMD-00-57: Published: Feb 18, 2000. Publicly Released: Feb 18, 2000.
Pursuant to a congressional request, GAO reviewed other countries' experiences in accrual budgeting, focusing on: (1) countries' reasons for shifting to accrual budgeting; (2) the ways other countries are using accrual-based information in the budget; (3) the implications of accrual budgeting for decision-making; (4) the key implementation challenges (technical and political) associated with the u...
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...
Credit Reform: HUD's Fiscal Year 2000 Credit Subsidy Budget Estimates Were Reasonable, But Could Have Been Improved
AIMD-00-60R: Published: Jan 14, 2000. Publicly Released: Jan 14, 2000.
GAO provided information on the Federal Housing Administration's credit subsidy budget estimates used to formulate the President's fiscal year (FY) 2000 budget to determine whether: (1) these estimates were reasonable; and (2) any changes need to be made to the credit subsidy estimation process to ensure that future budget estimates are reasonable.GAO noted that: (1) the estimates of loan program...
Budget Issues: The Importance of Increased Accuracy of Budget Outlay Estimates
AIMD-99-235R: Published: Aug 30, 1999. Publicly Released: Aug 30, 1999.
GAO provided information on how the Department of Education estimates, tracks, and reports on its budget outlays.GAO noted that: (1) in an environment in which the caps on new discretionary budget authority and on outlays are increasingly constraining federal spending, it is important that congressional decisionmakers have accurate estimates of program outlays; (2) more accurate estimates provide...
Housing and Urban Development: Comments on HUD's Fiscal Year 1999 Budget Request
T-RCED-98-137: Published: Mar 25, 1998. Publicly Released: Mar 25, 1998.
Pursuant to a congressional request, GAO discussed selected aspects of the Department of Housing and Urban Development's (HUD) fiscal year (FY) 1999 budget request, focusing on: (1) actions HUD has taken or plans to take to improve its budget estimates; (2) the reasonableness of HUD's request for Section 8 tenant-based and moderate rehabilitation housing assistance; (3) HUD's justification for its...