Federal Management Issues and the GAO

The Comptroller General noted in his remarks to a public administration conference that public administrators are being asked to provide services with fewer resources, while concurrently hoping that efforts to cut back Government do not result in their own jobs being judged expendable. The constitution precludes the expenditure of public funds except pursuant to appropriations made by law, and the Antideficiency Act provides procedures and criminal penalties to assure compliance with this requirement. As Government activity and related budget considerations have grown more complex, it has become increasingly difficult to meet fiscal year deadlines on an agency by agency basis. Fiscal years were ending without enactment of specific appropriations, and agency personnel became increasingly anxious over the prospect that the deadline would not be met, thereby requiring the cessation of operations. In order to avoid disruptions and provide funds for succeeding fiscal years, Congress resorted to enacting single appropriations measures in broad terms to cover all operations of Government which were not contained in completed appropriations bills, called continuing resolutions. Congressional action has always been in time to avoid more than a day or two without provision of funds. GAO took the position that allowing employees to report for work after the lapse of appropriations violated the Antideficiency Act. Previously GAO had reported to Congress on the negative consequences of this annual race against the clock to avoid funding gaps. The Comptroller General also stated that the budget system merits the full attention of public administrators because the decisions which result from this process drive much of the rest of their actions. GAO places high priority on breaking down the excessive compartmentalization of analysis and control functions in Federal agencies. GAO has evolved from an agency with an almost sole interest in accounting and bookkeeping to a much more diverse agency with an active role in nearly all facets of Government, and it is a valuable source of information and analysis for Congress.