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.
Jun 28, 2018
U.S. Postal Service:
Projected Capital Spending and Processes for Addressing Uncertainties and RisksGAO-18-515: Published: Jun 28, 2018. Publicly Released: Jun 28, 2018.
Jun 21, 2018
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The Nation's Fiscal Health:
Action Is Needed to Address the Federal Government's Fiscal FutureGAO-18-299SP: Published: Jun 21, 2018. Publicly Released: Jun 21, 2018.
Apr 3, 2018
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Defense Budget:
Actions Needed to Improve the Management of Foreign Currency FundsGAO-18-221: Published: Apr 3, 2018. Publicly Released: Apr 3, 2018.
Feb 6, 2018
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Budget Issues:
Continuing Resolutions and Other Budget Uncertainties Present Management ChallengesGAO-18-368T: Published: Feb 6, 2018. Publicly Released: Feb 6, 2018.
Oct 12, 2017
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Public Relations Spending:
Selected Agencies' Activities Supported by Contracts and Public Affairs StaffGAO-17-711: Published: Sep 12, 2017. Publicly Released: Oct 12, 2017.
Oct 2, 2017
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U.S. Territories:
Public Debt OutlookGAO-18-160: Published: Oct 2, 2017. Publicly Released: Oct 2, 2017.
Sep 20, 2017
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Budget Issues:
Budget Uncertainty and Disruptions Affect Timing of Agency SpendingGAO-17-807T: Published: Sep 20, 2017. Publicly Released: Sep 20, 2017.
May 3, 2017
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The Nation's Fiscal Health:
Action is Needed to Address the Federal Government's Fiscal FutureGAO-17-579T: Published: May 3, 2017. Publicly Released: May 3, 2017.
Jan 18, 2017
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Overseas Contingency Operations:
OMB and DOD Should Revise the Criteria for Determining Eligible Costs and Identify the Costs Likely to Endure Long TermGAO-17-68: Published: Jan 18, 2017. Publicly Released: Jan 18, 2017.
Jan 17, 2017
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The Nation's Fiscal Health:
Action is Needed to Address the Federal Government's Fiscal FutureGAO-17-237SP: Published: Jan 17, 2017. Publicly Released: Jan 17, 2017.
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