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
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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