Budget Process:
Use of PAYGO and Discretionary Offsets
AIMD-98-213R: Published: Jul 14, 1998. Publicly Released: Jul 14, 1998.
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Pursuant to a congressional request, GAO reviewed the past use of discretionary spending as an offset for mandatory spending increases or tax decreases under the pay-as-you-go (PAYGO) provisions of the Budget Enforcement Act (BEA), focusing on: (1) instances where mandatory spending reductions have offset discretionary increases; (2) instances where discretionary spending reductions have offset mandatory spending increases or tax reductions; (3) changes in the budget scoring guidelines resulting from the Balanced Budget Act of 1997 to determine if they increased the flexibility to use mandatory reductions to offset discretionary spending increases; and (4) BEA scoring with regard to the use of offsets.
GAO noted that: (1) mandatory spending changes have been used at least 100 times since 1992 to offset discretionary spending increases; (2) the Office of Management and Budget (OMB) and the Congressional Budget Office (CBO) scored these provisions in accordance with budget scorekeeping rules; (3) in contrast, GAO could find only one example in which reductions in discretionary spending could have been used to offset mandatory spending increases or tax reductions, although both OMB and CBO agree this is allowable under limited circumstances; and (4) the changes in the scorekeeping guidelines following the 1997 Balanced Budget Act did not make it easier to use PAYGO savings to offset increased discretionary spending.
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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