Forest Service:

Evaluation of 'End-Results' Budgeting Test

AFMD-88-45: Published: Mar 31, 1988. Publicly Released: May 3, 1988.

Additional Materials:


Office of Public Affairs
(202) 512-4800

In response to a congressional request, GAO reviewed the Forest Service's new proposed end-results budgeting system to determine whether: (1) the system would affect the Service's accountability for appropriations; and (2) the Service's anticipated benefits were reasonable expectations under the proposed system.

GAO found that: (1) the end-results budgeting approach was fundamentally sound; (2) measuring program performance through output targets allowed the Service to shift funds to where they were needed from where they were originally allocated; (3) regional resource managers had additional administrative time under the new system; and (4) the funding shifts allowed more accurate accounting of actual forest operations. GAO also found that the Service needed to: (1) increase oversight on program output targets; (2) establish measurable links between budget oversight targets and land management plan output targets; (3) routinely verify data used to report actual target accomplishments; (4) develop standard output target definitions and procedures for ensuring the accuracy of actual target accomplishments; and (5) hold its managers accountable for implementing the charge-as-worked policy. In addition, GAO found that, although the Service's budgeting concept proposed a biennial budget process, biennial appropriations could experience significant off-year adjustments, which could turn the off year into another appropriation year with nearly the same work and funding uncertainty.

Jan 15, 2021

Jan 13, 2021

Jan 7, 2021

Dec 18, 2020

Dec 9, 2020

Dec 7, 2020

Nov 20, 2020

Nov 19, 2020

Looking for more? Browse all our products here