Budget Issues:
Earmarking in the Federal Government
AIMD-95-216FS: Published: Aug 1, 1995. Publicly Released: Aug 1, 1995.
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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.
GAO found that: (1) in fiscal year (FY) 1994, 47 percent of total receipts from the public were earmarked in the federal budget; (2) the six types of budget accounts are classified as either expenditure or receipt accounts; (3) only general fund budget accounts are used to account for collections that are not earmarked for a specific purpose, but some general fund accounts receive earmarked receipts which are credited directly to the account; (4) the five other types of budget accounts are designed for programs mainly financed by earmarked receipts; (5) the FY 1994 federal budget had 574 special and trust fund receipt accounts that received earmarked receipts and 567 expenditure accounts that received offsetting collections; (6) nonrevolving trust funds, which finance large entitlement programs, accounted for about 75 percent of all earmarked public receipts; (7) states earmark about 24 percent of their collections, but there is a great variation among states in the extent of their earmarking; and (8) states appear to be turning more readily to earmarking taxes than they did in the past.
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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