Budget Issues:

Inventory of Accounts With Spending Authority and Permanent Appropriations, 1997

OGC-98-23: Published: Jan 19, 1998. Publicly Released: Jan 19, 1998.

Additional Materials:

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Pursuant to a legislative requirement, GAO provided supplemental information on the 53 budget accounts that agencies identified as having backdoor spending authority.

GAO noted that: (1) since the issuance of the report GAO has resolved the status of each of the 53 accounts; (2) GAO was unable to verify that 33 of the accounts have backdoor spending authority; (3) in 28 of the accounts the agency provided a correct legal citation; (4) with respect to the remaining 5 accounts, based on subsequent discussion with agency officials, GAO agrees that the original information provided to GAO concerning these 5 accounts' backdoor authority is correct; (5) GAO determined that the remaining 20 accounts did not possess backdoor spending authority; and (6) GAO advised each of the General Counsels for the respective agencies.

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