Proposed Definition of Reappropriations

Concerning the subject of reappropriations as defined by the Office of Management and Budget (OMB), GAO questions whether OMB is adequately presenting the amount of budget authority in the 1980 budget when the programs are proposed to be partially financed by extensions of 1979 unobligated balances; and whether reappropriations should be used at all as a means of financing Government programs or activities. GAO does not favor the use of reappropriations through carryover and deobligation/reobligation authorities in 1-year accounts as a means of partial financing of Government programs. Since the 1980 budget proposals do not provide estimates of new budget authority for proposed extensions of unobligated balances, a form of "backdoor" spending would result and the new budget authority for 1980 would be understated. The commitment by OMB to include proposed extensions of unobligated balances in the 1980 budget does not extend to balances obligated at the end of fiscal year 1979 that become available for obligation in 1980 as a result of deobligations, and no stated amount is provided for such new budget authority.