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Budget Issues: Earmarking in the Federal Government

AIMD-95-216FS Published: Aug 01, 1995. Publicly Released: Aug 01, 1995.
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Highlights

Pursuant to a congressional request, GAO reviewed the extent to which federal receipts are earmarked for particular uses through authorizing legislation, focusing on: (1) what percent of total receipts from the public are earmarked; (2) the level of earmarking by fund type; and (3) the extent of earmarking at the state government level.

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Appropriated fundsAuthorizing legislationBudget authorityBudget outlaysBudget receiptsGeneral fund accountsGovernment collectionsOffsetting collectionsSpending legislationTrust revolving fundsMedicare