Budget Function Classification:
Relating Agency Spending and Personnel Levels to Budget Functions
AIMD/GGD-95-69FS: Published: Jan 30, 1995. Publicly Released: Jan 30, 1995.
- Full Report:
Pursuant to a congressional request, GAO provided information on federal agency budget obligations and civilian personnel levels by budget function.
GAO found that: (1) the budget function and subfunction classification system provides a means to classify budgetary resources according to the nature and extent of activities within each agency; (2) classifying federal departments and agencies by budget functions provides information on how their missions and organizational structures vary; (3) Congress uses budget function classifications in its concurrent resolutions on the budget; (4) although most federal departments and agencies address more than one budget function, a function may be associated entirely with one agency; (5) although a budget function may be associated with one agency, it may not represent the dominant share of that agency's obligations; and (6) federal agency civilian employment levels decreased by 1.4 percent in fiscal year (FY) 1993 and FY 1994.