Inventory of Accounts With Spending Authority and Permanent Appropriations, 1987
AFMD-87-44A: Published: Jul 17, 1987. Publicly Released: Jul 17, 1987.
- Full Report:
GAO compiled a descriptive inventory of budget accounts with spending authority and permanent appropriations.
GAO provided specific information on accounts with: (1) contract authority; (2) authority to borrow; (3) authority to use monetary credits or bartering; (4) authority to make payments from offsetting collections from nonfederal sources; and (5) permanent appropriations, including entitlements. The inventory provides information on the type of spending authority or permanent appropriation for each account and lists: (1) a description of each account; (2) legal references cited by the agency as authority for the account; (3) the amounts used; and (4) agencies' reasons for maintaining accounts. The inventory also includes: (1) a list of accounts whose spending authority was repealed, received under conditions that no longer apply, or permanently transferred to another account during fiscal years 1985 through 1987; and (2) a list of agencies and programs using Federal Financing Bank authority to borrow.