Budget authority (1 - 10 of 51 items)
Permanent Funding Authorities: Some Selected Entities Should Review Financial Management, Oversight, and Transparency Policies
GAO-17-59: Published: Dec 9, 2016. Publicly Released: Dec 9, 2016.
Permanent authorities to collect and obligate fees, fines, penalties and other funds without further congressional action vary in the degree to which Congress retains control over collections and obligations or delegates control to the entities that administer them. For the purposes of this report, GAO refers to these legal authorities as permanent funding authorities. GAO examined five case studi...
VA's Health Care Budget: Preliminary Observations on Efforts to Improve Tracking of Obligations and Projected Utilization
GAO-16-374T: Published: Feb 10, 2016. Publicly Released: Feb 10, 2016.
GAO's ongoing work indicates that two areas accounted for the Department of Veterans Affairs' (VA) fiscal year 2015 projected funding gap of $2.75 billion. Specifically,Higher-than-expected obligations for VA's longstanding care in the community (CIC) program—which allows veterans to obtain care from providers outside of VA facilities—accounted for $2.34 billion or 85 percent of VA's projected...
2013 Sequestration and Shutdown: Selected Agencies Generally Managed Unobligated Balances in Reviewed Accounts, but Balances Exceeded Target Levels in Two Accounts
GAO-16-26: Published: Oct 30, 2015. Publicly Released: Oct 30, 2015.
GAO found that the selected agencies—the Departments of Commerce, Energy, and State, and the National Aeronautics and Space Administration (NASA)—generally managed and tracked unobligated balances to ensure the effective use of program resources in the eight reviewed accounts. Agency estimation and management of unobligated balances in the reviewed accounts involved the following activities:Re...
EPA's Execution of Its Fiscal year 2007 New Budget Authority for the Enforcement and Compliance Assurance Program in the Regional Offices
GAO-08-1109R: Published: Sep 26, 2008. Publicly Released: Sep 26, 2008.
This letter responds to a mandate in House Report No. 110-187 that directed GAO to review the Environmental Protection Agency's (EPA) budget execution, specifically to identify the factors that influence EPA's operating plan allocations to the regional offices for a selected national program and to compare and contrast these operating plan allocations with EPA's reported obligations in the regiona...
Supplemental Appropriations: Opportunities Exist to Increase Transparency and Provide Additional Controls
GAO-08-314: Published: Jan 31, 2008. Publicly Released: Mar 3, 2008.
Supplemental appropriations laws (supplementals) are a tool for policymakers to address needs that arise after the fiscal year has begun. Supplementals provide important and necessary flexibility but some have questioned whether supplementals are used just to meet the needs of unforeseen events or whether they also include funding for activities that could be covered in regular appropriations acts...
Congressional Directives: Selected Agencies' Processes for Responding to Funding Instructions
GAO-08-209: Published: Jan 31, 2008. Publicly Released: Jan 31, 2008.
In recent years, congressional concern and public debate have increased about the nature and growing number of earmarks. This report seeks to provide Congress and the public with an understanding of how agencies respond to congressional funding directions by examining how selected executive branch agencies translate these directions from Congress into governmental activities. There have been numer...
A Glossary of Terms Used in the Federal Budget Process (Supersedes AFMD-2.1.1)
GAO-05-734SP: Published: Sep 1, 2005. Publicly Released: Sep 1, 2005.
This publication supersedes AFMD-2.1.1, A Glossary of Terms Used in the Federal Budget Process (Exposure Draft), January 1993. It fulfills part of GAO's responsibility to publish standard terms, definitions, and classifications for the government's fiscal, budget, and program information. It was developed in cooperation with the Secretary of the Treasury and the Directors of the Office of Manageme...
Budget Issues: Alternative Approaches to Finance Federal Capital
GAO-03-1011: Published: Aug 21, 2003. Publicly Released: Aug 21, 2003.
In an era of limited resources and growing mission demands, many agencies have turned to approaches other than full up-front funding to finance capital. GAO was asked to inventory examples of alternative approaches that agencies have employed to finance the capital used in their operations.Capital projects are fully funded when Congress provides budget authority for the full cost of an asset up fr...
[Comments on GPO's Use of Balances in Revolving Fund for Operating Expenses]
B-260606: Published: Jul 25, 1997. Publicly Released: Jul 25, 1997.
The Government Printing Office (GPO) requested an opinion concerning the use of balances credited to GPO's revolving fund. GAO held that: (1) GPO could use so-called "fiduciary" funds in its revolving fund to meet its daily operating costs to the extent it has earned those funds and has not already obligated them for another purpose; (2) advances from government customers that represent orders pla...
GGD-95-200R: Published: Apr 3, 1995. Publicly Released: Apr 3, 1995.
Pursuant to a congressional request, GAO reviewed information on the funding status of the Civil Service Retirement System. GAO noted that: (1) the system's unfunded liability is not a problem that needs to be fixed to avoid a steep increase in outlays from the Treasury or increases in the deficit; and (2) there should be sufficient assets in the retirement fund to cover benefit payments to all cu...