Budget Issues:
Current Status and Recent Trends of State Biennial and Annual Budgeting
AFMD-87-53FS: Published: Jul 15, 1987. Publicly Released: Jul 15, 1987.
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Pursuant to a congressional request, GAO surveyed state governments to assess biennial and annual budgeting trends, practices, and experiences.
GAO found that: (1) 31 states are on annual budget cycles, while 19 are on biennial cycles; (2) 7 of the states on biennial cycles cannot have annual cycles because their legislatures meet biennially; (3) 24 of the states using annual budgeting have, at some point, used biennial budgeting; (4) in the last 20 years, 12 states have changed to annual budgeting, while only 3 have changed to biennial budgeting; (5) 10 of the states with biennial budgeting allow their governors to make unilateral spending adjustments, while 4 states allow their governors to make unilateral limited revenue adjustments; (6) states using biennial budgeting reported that off-year budget adjustments consumed less time than regular budgeting; and (7) the most commonly cited results of annual budget cycles included improved revenue and spending forecasts and an increase in time spent on budget activities.
Dec 15, 2020
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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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