Budget Function Classification:
Agency Spending and Personnel Levels for Fiscal Years 1994 and 1995
AIMD-95-115FS: Published: Apr 11, 1995. Publicly Released: Apr 11, 1995.
- Full Report:
Pursuant to a congressional request, GAO provided information on the fiscal year (FY) 1994 and 1995 budget functions, focusing on the budget obligations and civilian personnel levels associated with each function.
GAO found that: (1) in FY 1994, most federal agencies and departments addressed more than one budget function; (2) the reputed obligations reflected agency commitments, but not the level of outlays made in a particular FY; and (3) comparing the share of obligations to the share of full time employees can indicate the method of service delivery for an agency or department within a given mission area.