Budgets (1 - 10 of 224 items)
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...
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...
Federal Real Property: Leases with Purchase Options Are Infrequently Used but May Provide Benefits
GAO-16-536R: Published: Jun 21, 2016. Publicly Released: Jul 6, 2016.
In the early 1990s, scorekeeping rules on how federal agencies are to budget for leasing public buildings were adopted to ensure Congress and the General Services Administration (GSA) more clearly evaluated the full costs of acquiring a building at the time such decisions were made. These rules affected the treatment of lease-purchases—which include leases having a “discounted” purchase opti...
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...
USDA Administrative Services: Streamlining Efforts Ongoing, but Actions Needed to Monitor Progress, Identify Benefits, and Share Lessons Learned
GAO-16-168: Published: Mar 15, 2016. Publicly Released: Apr 14, 2016.
The U.S. Department of Agriculture's (USDA) efforts to streamline and improve administrative services began in mid-2011 and have evolved since then. Initially, USDA launched a department-wide initiative to improve administrative services and selected 27 recommendations for implementation. USDA officials said 25 of the 27 had been implemented, and 2 were in progress, as of October 2015. For example...
Federal Vehicles: Composition and Management of Agency Fleets
GAO-16-455T: Published: Feb 26, 2016. Publicly Released: Feb 26, 2016.
The federal vehicle fleet consists of dozens of agencies' fleets that range in size from just a few vehicles to more than 200,000. The vehicles agencies use to carry out these missions also vary and include passenger cars and trucks and special purpose vehicles (e.g., ambulances and buses.) In fiscal year 2014, the most recently available data, seven agencies owned or leased approximately 78 perce...
Managing for Results: Implementation of GPRA Modernization Act Has Yielded Mixed Progress in Addressing Pressing Governance Challenges
GAO-15-819: Published: Sep 30, 2015. Publicly Released: Sep 30, 2015.
GAO's work over the past 2 years shows that implementation of the GPRA Modernization Act (GPRAMA) continues to be uneven, with varying effects on agencies' performance management. Some progress has been made in areas where GAO has made prior recommendations; however, GAO has continued to identify a range of long-standing challenges in the four areas discussed below.The executive branch still needs...
Program Evaluation: Some Agencies Reported that Networking, Hiring, and Involving Program Staff Help Build Capacity
GAO-15-25: Published: Nov 13, 2014. Publicly Released: Nov 13, 2014.
In a governmentwide survey of agency Performance Improvement Officers (PIO), GAO found uneven levels of evaluation expertise, organizational support within and outside the organization, and use across the government. The Government Performance and Results Act of 1993 (GPRA) is a key component of the enabling environment for federal evaluation capacity, having established a solid foundation of agen...
Capital Financing: Alternative Approaches to Budgeting for Federal Real Property
GAO-14-239: Published: Mar 12, 2014. Publicly Released: Mar 12, 2014.
Officials at four selected agencies—the General Services Administration (GSA), U.S. Department of Agriculture (USDA), the Department of Veterans Affairs (VA), and the Department of the Interior (Interior)—experienced challenges receiving full upfront funding for federal real property projects through the annual appropriations process. For example, due to budget constraints, GSA acquired one pr...
Computer Matching Act: OMB and Selected Agencies Need to Ensure Consistent Implementation
GAO-14-44: Published: Jan 13, 2014. Publicly Released: Feb 12, 2014.
The Office of Management and Budget (OMB) is responsible for developing guidelines and providing assistance to agencies on implementing the Computer Matching Act, while agencies have a variety of implementation responsibilities. Agency responsibilities include (1) developing computer matching agreements (CMA) containing specific elements for each proposed matching program and notifying Congress, O...