Compliance Report Required by the Budget Enforcement Act of 1990
AIMD-95-66: Published: Jan 13, 1995. Publicly Released: Jan 13, 1995.
- Full Report:
Pursuant to a legislative requirement, GAO submitted its compliance report covering reports issued by the Office of Management and Budget (OMB) and the Congressional Budget Office (CBO) during the 103rd session of Congress.
GAO found that: (1) the OMB and CBO reports substantially complied with the Budget Enforcement Act of 1990; (2) OMB and CB0 outlay estimates for general purpose appropriations varied because of different approaches to scoring emergency and contingent emergency appropriations and different assumptions about the timing of outlays; (3) the differences in cost estimates were due primarily to different methodological and technical assumptions by OMB and CBO about the programs involved; (4) OMB and CB0 cost estimates were similar for the newly created Violent Crime Reduction Trust Fund; and (5) OMB and CB0 used different approaches to estimate the costs of the Federal Crop Insurance Reform Act of 1994 because it was the only pay-as-you-go legislation with a significant outlay variance.