Compendium of Budget Accounts:
Fiscal Year 1997
AIMD-96-113, Jul 1, 1996
GAO presented a compendium of fiscal year (FY) 1997 budget accounts to give users a convenient way to: (1) sort through the federal government's fiscal structure; and (2) determine the level of used, estimated, or requested budgetary resources for individual accounts.
GAO noted that: (1) the compendium has the same organizational arrangement as the appendix to the Budget of the United States Government, FY 1997; (2) gross obligations are reported for each account, since these figures best describe each budget account's relative size in terms of financial commitments made within a giver FY; (3) codes reflecting the accounts' related budget function or subfunction and cognizant congressional appropriations subcommittees, and authorizing subcommittees where appropriate, are included to enhance the compendium's utility; (4) the standard format for reporting each account includes the account's name, cognizant subcommittee(s), account identification code, function or subfunction code, actual FY 1995 gross obligations, estimated FY 1996 gross obligations, and the FY 1997 budget request; (5) several accounts have been consolidated in the FY 1997 budget proposal because the Office of Management and Budget decided to display financial information rounded to the nearest million dollars rather than the nearest thousand; and (6) listing of zero gross obligations in given fiscal years may reflect newly authorized, second-year, consolidated, or terminated accounts.