Budgets (31 - 40 of 63 items)
Compendium of Courses, 1997
158343: Jan 1, 1997
GAO presented a listing of training courses appropriate for the continuing professional education of financial management personnel. These courses are given by various government and nongovernment organizations and directed to accounting, financial management, auditing, and related topics...
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 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...
American Samoa: Inadequate Management and Oversight Contribute to Financial Problems
NSIAD-92-64: Published: Apr 7, 1992. Publicly Released: Apr 23, 1992.
Pursuant to a congressional request, GAO reviewed American Samoa's financial practices and the Department of the Interior's oversight of budgetary assistance provided to the territory in light of growing deficits in the territory's General Fund.GAO found that: (1) for all but 2 fiscal years (FY) between 1980 and 1990, American Samoa operated with a General Fund deficit, and the territory's financi...
Budget Issues: USDA's Commodity Certificates Should Be Recognized in Budget Totals
AFMD-88-27: Published: Aug 16, 1988. Publicly Released: Aug 16, 1988.
In response to a congressional request, GAO examined the current budget treatment of the Commodity Credit Corporation's (CCC) commodity certificates to: (1) determine if CCC should treat the certificates as cash for budget purposes; and (2) develop alternative budget reporting methods.GAO evaluated three budget reporting methods for commodity certificates, and found that: (1) continuing to treat c...
Regulatory Agencies: Administrative Expenses at FHLBB and FRB for 1985 and 1986
AFMD-88-33: Published: Jun 15, 1988. Publicly Released: Jun 22, 1988.
In response to a congressional request, GAO reviewed the Federal Home Loan Bank Board (FHLBB) and the Federal Reserve Board (FRB) to determine: (1) the policies and procedures governing their administrative expenses and their compliance with them; (2) applicable laws and regulations; and (3) their budget and related disclosure processes.GAO found that FHLBB: (1) illegally augmented its budget auth...
The Federal Budget and the Budget Process
T-AFMD-87-8: Published: Apr 2, 1987. Publicly Released: Apr 2, 1987.
GAO discussed its views on improving the federal budget process. GAO noted that two trends coincided to place severe strain in the budget process, in that: (1) after 1980, the federal budget deficit grew from under 2 percent of gross national product (GNP) to about 6 percent of GNP; and (2) the development of split-party control over the executive and legislative branches lessened compromise betwe...
Budget Issues: The President's Current Services Budget
AFMD-87-10: Published: Dec 2, 1986. Publicly Released: Jan 5, 1987.
In response to a congressional request, GAO reviewed the current services budget to determine: (1) whether procedures for developing current services estimates complied with the Congressional Budget and Impoundment Control Act of 1974; and (2) how to improve the usefulness of current services estimates to Congress.GAO noted that the act requires the President to submit a current services budget to...
Budget Treatment of Monetary Credits
AFMD-85-21: Published: Apr 8, 1985. Publicly Released: Apr 8, 1985.
Pursuant to a congressional request, GAO reported on the use of monetary credits as a financing technique for government acquisitions. When monetary credits are used, the government purchases property by promising to reduce the amount it may later collect on other transactions from the seller. Monetary credits do not entail cash disbursements and are frequently not recognized or controlled in budg...
Recurring Reports to Congress--Efforts To Eliminate or Modify Certain Reporting Requirements
AFMD-85-49: Published: Apr 1, 1985. Publicly Released: Apr 1, 1985.
After an Office of Management and Budget survey to identify unneeded executive reports to Congress, GAO identified several reporting requirements which it believes that Congress should consider in legislative proposals designed to achieve cost savings and eliminate or modify unneeded reporting requirements.GAO found that the original purpose for the Secretary of the Interior's report on oil well s...