Budget Function Classification:
Agency Spending by Subfunction and Object Category, Fiscal Year 1994
AIMD-95-116FS, May 10, 1995
Pursuant to a congressional request, GAO provided information on fiscal year 1994 federal agency budget functions, focusing on agency obligations and expenditures by function and subfunction.
GAO found that: (1) Congress uses budget function classifications in concurrent resolutions on the budget to classify budgetary resources according to the national need addressed; (2) in some cases, a subfunction may be associated with one or more subdepartments to provide a more detailed view of the government's varied missions and its organizational structures; and (3) linking object classifications to subfunctions can provide a comparative perspective on the means of public programs.