Budget functions (1 - 10 of 89 items)
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...
Nuclear Weapons Sustainment: Improvements Made to Budget Estimates Report, but Opportunities Remain to Further Enhance Transparency
GAO-16-23: Published: Dec 10, 2015. Publicly Released: Dec 10, 2015.
The fiscal year 2016 joint report, submitted to Congress by the Department of Defense (DOD) and the Department of Energy (DOE) in April 2015, includes 10-year budget estimates for sustaining and modernizing U.S. nuclear weapons. These estimates are generally consistent with the departments' internal funding and modernization plans—with some exceptions. GAO could not fully verify that DOD's comma...
Navy Working Capital Fund: Budgeting for Carryover at Fleet Readiness Centers Could Be Improved
GAO-15-462: Published: Jun 30, 2015. Publicly Released: Jun 30, 2015.
GAO's analysis of Navy Working Capital Fund Fleet Readiness Centers' (FRC) budgets found that actual adjusted carryover exceeded allowable carryover in 10 of 11 fiscal years reviewed because orders exceeded work performed (revenue) by more than expected. As a result, total carryover grew to about $1 billion at the end of fiscal year 2014. In fiscal year 2014, the FRCs' actual adjusted carryover am...
Modernizing the Nuclear Security Enterprise: NNSA's Budget Estimates Do Not Fully Align with Plans
GAO-14-45: Published: Dec 11, 2013. Publicly Released: Dec 11, 2013.
The National Nuclear Security Administration's (NNSA) total budget estimates for modernizing the nuclear security enterprise for fiscal years 2014 through 2031 have increased by about $19 billion overall when compared with the estimates in the agency's fiscal year 2012 budget materials, with most of the increase occurring in fiscal year 2019 and beyond. Factors such as sequestration, the achievabi...
Bureau of Prisons: Opportunities Exist to Enhance the Transparency of Annual Budget Justifications
GAO-14-121: Published: Dec 6, 2013. Publicly Released: Dec 6, 2013.
The largest account in the Department of Justice's (DOJ) Bureau of Prisons (BOP) budget justification--its Salaries and Expenses (S&E) account-- is composed mainly of costs associated with Inmate Care and Programs and Institution Security and Administration, both of which have grown steadily since 2008. This growth is due predominantly to increases in prison populations, which are the primary cost...
Budget Issues: Key Questions to Consider When Evaluating Balances in Federal Accounts
GAO-13-798: Published: Sep 30, 2013. Publicly Released: Sep 30, 2013.
Carryover balances in fiscal year 2012 were $2.2 trillion, of which about $800 billion had not yet been obligated. Answering key questions during review of carryover balances provides insights into why a balance exists, what size balance is appropriate, and what opportunities (if any) for savings exist. Given that a single account may support a single program or multiple programs--or that multiple...
Veterans' Health Care Budget: Improvements Made, but Additional Actions Needed to Address Problems Related to Estimates Supporting President's Request
GAO-13-715: Published: Aug 8, 2013. Publicly Released: Aug 8, 2013.
The Department of Veterans Affairs (VA) expanded the use of the Enrollee Health Care Projection Model (EHCPM) in developing the agencys health care budget estimate that supported the Presidents fiscal year 2014 budget request. VA expanded the use of the EHCPM by using, for the first time, the models estimate for the amount of care providedworkloadto develop estimates...
Defense Forensics: Additional Planning and Oversight Needed to Establish an Enduring Expeditionary Forensic Capability
GAO-13-447: Published: Jun 27, 2013. Publicly Released: Jun 27, 2013.
The Department of Defense (DOD) has taken some important steps to establish an enduring expeditionary forensic capability by issuing a concept of operations in 2008, followed by a directive in 2011 to establish policy and assign responsibilities. As required by the directive, DOD has drafted a strategic plan to guide the activities of the Defense Forensic Enterprise, including expeditionary forens...
Fighter Aircraft: Better Cost Estimates Needed for Extending the Service Life of Selected F-16s and F/A-18s
GAO-13-51: Published: Nov 15, 2012. Publicly Released: Nov 15, 2012.
The Air Force plans to upgrade and extend the service life of 300 F-16 aircraft and the Navy 150 F/A-18 aircraft, at a combined cost estimated at almost $5 billion in fiscal year 2013 dollars.The Air Force plans to extend the service life of selected F-16s by 2,000 flying hours each as well as install capability upgrades such as an improved radar. The Air Force estimates that it will complete this...
Veterans' Health Care Budget: Better Labeling of Services and More Detailed Information Could Improve the Congressional Budget Justification
GAO-12-908: Published: Sep 18, 2012. Publicly Released: Sep 18, 2012.
The Department of Veterans Affairs (VA) creates its budget request through its Enrollee Health Care Projection Model (EHCPM) using data from systems designed for the former single-account structure. These systems do not explicitly consider the three appropriations accounts: Medical Services, Medical Support and Compliance, and Medical Facilities. According to Veterans Health Administration (VHA) o...