Related GAO Products
- New Metrics, Mechanisms, and Processes for Long-Term Commitments
- Federal Debt and Debt Management
- Social Security Reform
- Medicare Reform
- Re-examining the Base
- Primers and Reference Guides
- A Call For Stewardship
- Financial Reports of the U.S. Government
Budget Process: Enforcing Fiscal Choices, GAO-11-626T (May 4, 2011)
Entitlement Reform Process: Other Countries' Experiences Provide Useful Insights for the United States, GAO-08-372 (January 18, 2008)
Budget Issues: Accrual Budgeting Useful in Certain Areas but Does Not Provide Sufficient Information for Reporting On Our Nation's Longer-Term Fiscal Challenge (GAO-08-206, December 20, 2007).
Mandatory Spending: Using Budget Triggers to Constrain Growth, GAO-06-276 (January 31, 2006).
Budget Process: Long-term Focus Is Critical, GAO-04-585T (March 23, 2004).
Budget Process: Extending Budget Controls, GAO-02-682T (April 25, 2002).
Fiscal Exposures: Improving the Budgetary Focus on Long-Term Costs and Uncertainties, GAO-03-213 (January 24, 2003).
Long-Term Commitments: Improving the Budgetary Focus on Environmental Liabilities GAO-03-219 (January 24, 2003).
Accrual Budgeting: Experiences of Other Nations and Implications for the United States, GAO/AIMD-00-57 (February 18, 2000).
Budget Issues: Budgeting for Federal Insurance Programs, GAO/T-AIMD-98-147 (April 23, 1998).
Budget Issues: Budgeting for Federal Insurance Programs, GAO/AIMD-97-16 (September 20, 1997).
Federal Debt: Answers to Frequently Asked Questions: Click on the federal debt tab along the top of the screen to learn about the relationship between debt and budget, ownership of the debt, debt management, and key policy considerations.
Debt Limit: Analysis of 2011-2012 Actions Taken and Effect of Delayed Increase on Borrowing Costs, GAO-12-701 (July 23, 2012).
Debt Management: Buybacks Can Enhance Treasury's Capacity to Manage under Changing Market Conditions [Reissued on March 21, 2012] GAO-12-314 (March 7, 2012).
Debt Limit: Delays Create Debt Management Challenges and Increase Uncertainty in the Treasury Market, GAO-11-203 (February 22, 2011).
Debt Management: Treasury Was Able to Fund Economic Stabilization and Recovery Expenditures in a Short Period of Time, but Debt Management Challenges Remain, GAO-10-498 (May 18, 2010).
Debt Management: Treasury Inflation Protected Securities Should Play a Heightened Role in Addressing Debt Management Challenges, GAO-09-932 (Sep 29, 2009).
Debt Management: Treasury's Cash Management Challenges and Timing of Payments to Medicare Private Plans, GAO-09-118 (Jan 30, 2009).
Debt Management: Treasury Has Improved Short-Term Investment Programs, but Should Broaden Investments to Reduce Risks and Increase Return, GAO-07-1105 (Sep 20, 2007).
Debt Management: Backup Funding Options Would Enhance Treasury's Resilience to a Financial Market Disruption, GAO-06-1007 (Sep 26, 2006).
Debt Management: Treasury Has Refined Its Use of Cash Management Bills but Should Explore Options That May Reduce Cost Further, GAO-06-269 (Mar 30, 2006).
Debt Ceiling: Analysis of Actions Taken during the 2003 Debt Issuance Suspension Period, GAO-04-526 (May 20, 2004).
Debt Ceiling: Analysis of Actions During the 2002 Debt Issuance Suspension Periods, GAO-03-134 (Dec 13, 2002).
Debt Management: Insights and Tools From Selected Nations, GAO-02-14 (Nov 21, 2001).
Debt Ceiling: Analysis of Actions During the 1995-1996 Crisis, GAO/AIMD-96-130 (August 30, 1996).
Retirement Security: Treasury's Management of Social Security Trust Funds During the Debt Ceiling Crises, HRD-86-45 (Dec 5, 1985).
Social Security Reform: Greater Transparency Needed about Potential General Revenue Financing, GAO-07-213 (March 22, 2007).
Social Security Reform: Implications of Different Indexing Choices, GAO-06-804 (September 14, 2006).
Social Security Reform: Other Countries' Experiences Provide Lessons for the United States, GAO-06-126 (October 21, 2005).
Social Security Reform: Considerations for Individual Account Design, GAO-05-847T (June 23, 2005).
Social Security Reform: Preliminary Lessons from Other Countries' Experiences, GAO-05-810T (June 16, 2005).
Social Security: Societal Changes Add Challenges to Program Protections, GAO-05-706T (May 17, 2005).
Options for Social Security Reform, GAO-05-649R (May 6, 2005).
Social Security Reform: Answers to Key Questions, GAO-05-193SP (May 2, 2005).
Social Security Reform: Early Action Would be Prudent, GAO-05-397T (March 9, 2005).
Long Term Fiscal Issues: The Need for Social Security Reform, GAO-05-318T (February 9, 2005).
Social Security: Long-Term Challenges Warrant Early Action, GAO-05-303T (February 3, 2005).
Social Security: Distribution of Benefits and Taxes Relative to Earnings Level, GAO-04-747 (June 15, 2004).
Social Security: Reform Proposals Could Have a Variety of Effects on Distribution of Benefits and Payroll Taxes, GAO-04-872T (June 15, 2004).
Social Security Reform: Analysis of a Trust Fund Exhaustion Scenario, GAO-03-907 (July 29, 2003).
Social Security Reform: Analysis of a Trust Fund Exhaustion Scenario Illustrates the Difficult Choices and the Need for Early Action, GAO-03-1038T (July 29, 2003).
Social Security Reform: Analysis of Reform Models Developed by the President’s Commission to Strengthen Social Security, GAO-03-310 (January 15, 2003).
Social Security: Analysis of Issues and Selected Reform Proposals, GAO-03-376T (January 15, 2003).
Social Security: Long-Term Financing Shortfall Drives Need for Reform, GAO-02-845T (June 19, 2002).
Social Security Financing: Implications of Stock Investing for the Trust Fund, the Federal Budget, and the Economy, GAO/T-AIMD/HEHS-98-152 (April 22, 1998).
Social Security Financing: Implications of Government Stock Investing for the Trust Fund, the Federal Budget, and the Economy, GAO/AIMD/HEHS-98-74 (April 22, 1998).[back to top]
Highlights of a Forum: Health Care 20 Years From Now--Taking Steps Today to Meet Tomorrow's Challenges, GAO-07-1155SP (September 7, 2007).
Medicare: Financial Challenges and Considerations for Reform, GAO-03-577T (April 10, 2003). Medicare: Observations on Program Sustainability and Strategies to Control Spending on Any Proposed Drug Benefit, GAO-03-650T (April 9, 2003).
Medicare Reform: Modernization Requires Comprehensive Program View, GAO-01-862T (June 14, 2001).
Medicare Reform: Issues Associated with General Revenue Financing, GAO/T-AIMD-00-126 (March 27, 2000).[back to top]
Opportunities to Reduce Potential Duplication in Government Programs, Save Tax Dollars, and Enhance Revenue, GAO-11-318SP (March 1, 2011).
Government Performance and Accountability: Tax Expenditures Represent a Substantial Federal Commitment and Need to Be Reexamined, GAO-05-690 (September 23, 2005).
21st Century Challenges: Reexamining the Base of the Federal Government, GAO-05-352T (February 16, 2005).
Long-Term Fiscal Issues: Increasing Transparency and Reexamining the Base of the Federal Budget, GAO-05-317T (February 8, 2005).
21st Century Challenges: Reexamining the Base of the Federal Government, GAO-05-325SP (February 1, 2005).
Opportunities for Congressional Oversight and Improved Use of Taxpayer Funds: Budgetary Implications of Selected GAO Work, GAO-04-649 (May 7, 2004).
Opportunities for Oversight and Improved Use of Taxpayer Funds: Examples from Selected GAO Work, GAO-03-1006 (August 1, 2003).[back to top]
Measuring the Deficit: Cash vs. Accrual: Click on measuring the deficit tab along the top of the screen to learn about the measures of fiscal position shown in the federal budget and consolidated financial statements. For previously published primers:
- Understanding Similarities and Differences between Accrual and Cash
Deficits: Update for Fiscal Year 2007, GAO-08-410SP (January 31, 2008)
Note: updates selected information in Understanding Similarities and Differences between Accrual and Cash Deficits (GAO-07-117SP) and should be read in conjunction with that document.
- Understanding Similarities and Differences between Accrual and Cash Deficits: Update for Fiscal Year 2006, GAO-07-341SP (January 22, 2007).
- Understanding the Similarities and Differences between Accrual and Cash Deficits, GAO-07-117SP (December 1, 2006).
A Glossary of Terms in the Federal Budget Process, GAO-05-734SP (September 2005).
Understanding the Tax Reform Debate: Background, Criteria, & Questions, GAO-05-1009SP (September 2005).
Social Security Reform: Answers to Key Questions, GAO-05-193SP (May 2, 2005).
Federal Debt: Answers to Frequently Asked Questions: http://www.gao.gov/special.pubs/longterm/debt/
Answers to Key Questions About Private Pension Plans, GAO-02-745SP (September 18, 2002).
National Saving: Answers to Key Questions, GAO-01-591SP (June 2001).
Federal Trust and Other Earmarked Funds: Answers to Frequently Asked Questions, GAO-01-199SP (January 2001).[back to top]
A Call For Stewardship: Enhancing the Federal Government's Ability to Address Key Fiscal and Other 21st Century Challenges, GAO-08-93SP (December 17, 2007).[back to top]
Financial Audit: Bureau of the Public Debt's Fiscal Years 2010 and 2009 Schedules of Federal Debt, GAO-11-52 (Nov. 8, 2010).
Management Report: Improvements Needed in Controls over the Preparation of the U.S. Consolidated Financial Statements, GAO-10-757 (July 30, 2010).
Understanding the Primary Components of the Annual Financial Report of the United States Government, GAO-09-946SP (September 25, 2009).