Budget Issues:
The Use of Spending Authority and Permanent Appropriations Is Widespread
AFMD-87-44: Published: Jul 17, 1987. Publicly Released: Jul 17, 1987.
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In accordance with a legislative requirement, GAO summarized and provided observations on its inventory of budget accounts with spending authority and permanent appropriations.
GAO found that 65 federal entities finance 413 accounts with permanent appropriations or spending authority, including: (1) 59 accounts with contract authority; (2) 37 accounts with authority to borrow; (3) 27 accounts with authority to use monetary credits or bartering; (4) 263 accounts authorized to make payments with offsetting collections from nonfederal sources; and (5) 143 accounts with permanent appropriations primarily related to entitlements. GAO also found that: (1) 278 accounts had spending authority or permanent appropriations in fiscal year (FY) 1967 and continued to do so in FY 1987; (2) the total amount of spending authority and permanent appropriations in by these accounts increased by about 161 percent, adjusted for inflation, over the 20-year period; (3) the increase in permanent appropriations of 244 percent was the greatest increase during that period, with 99 percent of the funds going to entitlement-related accounts; and (4) most of the permanent appropriations used for nonentitlement-related accounts came from receipts earmarked for particular purposes. In addition, GAO found that: (1) the Federal Financing Bank's authority to borrow increases funding for loan programs; (2) monetary credits or bartering provide an indeterminate amount of spending authority; (3) legislation has not been successful in preventing the creation of new nonappropriated contract or borrowing authority; and (4) in the absence of systematic and periodic review, agencies may be using spending authorities that are no longer appropriate or that lack proper legal justification.
Dec 15, 2020
The Nation's Fiscal Health:
Information on the Spending and Revenue Implications of Potential Debt TargetsGAO-21-211: Published: Dec 15, 2020. Publicly Released: Dec 15, 2020.
Oct 7, 2020
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The Nation's Fiscal Health:
A Long-Term Plan Is Needed for Fiscal SustainabilityGAO-21-161T: Published: Oct 7, 2020. Publicly Released: Oct 7, 2020.
Sep 23, 2020
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The Nation's Fiscal Health:
Effective Use of Fiscal Rules and TargetsGAO-20-561: Published: Sep 23, 2020. Publicly Released: Sep 23, 2020.
Jan 23, 2020
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Federal Trust Funds and Other Dedicated Funds:
Fiscal Sustainability Is a Growing Concern for Some Key FundsGAO-20-156: Published: Jan 16, 2020. Publicly Released: Jan 23, 2020.
Dec 19, 2019
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State and Local Governments' Fiscal Outlook:
2019 UpdateGAO-20-269SP: Published: Dec 19, 2019. Publicly Released: Dec 19, 2019.
Nov 14, 2019
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Certificated Expenditures:
Executive Office of the President FY 2018 Certificated Expenditures Were Spent for Authorized PurposesGAO-20-139R: Published: Nov 14, 2019. Publicly Released: Nov 14, 2019.
Oct 16, 2019
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Civilian Personnel:
Additional Guidance and Consistent Data Reporting Could Help Improve the Marine Corps' Budget ManagementGAO-20-148: Published: Oct 16, 2019. Publicly Released: Oct 16, 2019.
Jun 26, 2019
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The Nation's Fiscal Health:
Actions Needed to Achieve Long-Term Fiscal SustainabilityGAO-19-611T: Published: Jun 26, 2019. Publicly Released: Jun 26, 2019.
Apr 10, 2019
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The Nation's Fiscal Health:
Action Is Needed to Address the Federal Government's Fiscal FutureGAO-19-314SP: Published: Apr 10, 2019. Publicly Released: Apr 10, 2019.
Mar 27, 2019
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Fiscal Exposures:
Federal Insurance and Other Activities That Transfer Risk or Losses to the GovernmentGAO-19-353: Published: Mar 27, 2019. Publicly Released: Mar 27, 2019.
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