Federal budget (1 - 10 of 18 items)
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...
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...
Federal Real Property: Improved Cost Reporting Would Help Decision Makers Weigh the Benefits of Enhanced Use Leasing
GAO-13-14: Published: Dec 19, 2012. Publicly Released: Jan 18, 2013.
Agency officials told us that enhanced use leases (EUL) help them utilize their underutilized property better; commonly cited benefits include enhanced mission activities, cash rent revenue, and value received through in-kind consideration. However, some agencies we reviewed do not include all costs associated with their EULs when they assess the performance of their EUL programs. Guidance from th...
SSA: The Agency's Relationship With the Office of Management and Budget Since Becoming an Independent Agency
HEHS-98-235R: Published: Aug 26, 1998. Publicly Released: Aug 26, 1998.
Pursuant to a congressional request, GAO reviewed the Social Security Administration's (SSA) dealings with the Office of Management and Budget (OMB) since it became an independent agency, focusing on: (1) SSA's current practices when dealing with OMB on budget, legislative, and policy matters; and (2) whether these current practices are in compliance with the law.GAO noted that: (1) since becoming...
Federal Electricity: Retail Competition Could Create Government Savings
RCED-97-244: Published: Sep 30, 1997. Publicly Released: Oct 30, 1997.
Pursuant to a congressional request, GAO evaluated whether the federal government could realize savings if, as expected, lower prices result from retail competition in the electricity market, focusing on the estimated quantities of electricity the federal government would have purchased without retail competition and the prices it would have paid during 1998 through 2015.GAO noted that: (1) retail...
District Pensions: Federal Options for Sharing Burden to Finance Unfunded Liability
HEHS-95-40: Published: Dec 28, 1994. Publicly Released: Jan 12, 1995.
Pursuant to a congressional request, GAO reviewed the District of Columbia's pension plans for certain employees, focusing on: (1) the history and status of the plans' unfunded pension liability and the number of plan participants prior to Home Rule; (2) a comparison of the plans' unfunded liability with other state and local plans; and (3) the District's funding formula under the proposed legisla...
Political Appointees: Selected Appointees' Views of Their Federal Work Environment
GGD-93-28FS: Published: Dec 28, 1992. Publicly Released: Dec 28, 1992.
Pursuant to a congressional request, GAO surveyed the views of Senate-confirmed presidential appointees (PAS) to provide a better understanding of areas relevant to their federal service.GAO found that: (1) 80 percent of PAS respondents reported that they were married and their age as 46 years or older; (2) 83 percent of the respondents were male and 81 percent reported their race as Caucasian; (3...
Federal Office Space: Obstacles to Purchasing Commercial Properties From RTC, FDIC, and Others
GGD-92-60: Published: Mar 31, 1992. Publicly Released: Mar 31, 1992.
Pursuant to a congressional request, GAO provided information on: (1) the General Services Administration's (GSA) efforts to consider and purchase buildings and other real property from the Resolution Trust Corporation (RTC) and the Federal Deposit Insurance Corporation (FDIC); and (2) any obstacles that could prevent GSA from purchasing such properties.GAO found that: (1) in June 1991, GSA propos...
Federal Buildings: Actions Needed to Prevent Further Deterioration and Obsolescence
GGD-91-57: Published: May 13, 1991. Publicly Released: May 13, 1991.
Pursuant to a congressional request, GAO assessed the General Services Administration's (GSA) efforts to complete needed repairs and alterations in federally owned buildings.GAO found that: (1) over half of the 1,600 federally owned buildings were at least 40 years old and needed major improvements; (2) deferred repairs and alterations at federal buildings resulted in further damage that could hav...
Public Buildings: Own or Lease?
T-GGD-89-42: Published: Sep 26, 1989. Publicly Released: Sep 26, 1989.
GAO discussed the General Services Administration's (GSA) efforts to reduce the proportion of costly leased space in its office space inventory. GAO noted that: (1) GSA estimated that its cost of leasing space would increase from $900 million in 1986 to $2 billion by the end of the next decade; (2) although the GSA building purchase program needed some management improvements, it provided an econo...