Compendium of Budget Accounts:
Fiscal Year 2000
AIMD-99-124: Published: Apr 1, 1999. Publicly Released: Apr 1, 1999.
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GAO presented a compendium of fiscal year (FY) 2000 budget accounts to give users a convenient way to: (1) sort through the fiscal structure of the federal government; and (2) determine the level of budgetary resources--used, estimated, or requested by fiscal year--for individual accounts.
GAO noted that: (1) this compendium follows the same organizational pattern used in the budget of the United States government, FY 2000 appendix; (2) account summaries for the legislative and judicial branches precede listings for the executive branch, which is organized alphabetically by major department and agency, followed by other independent agencies; (3) individual accounts are then grouped by major subordinate organization--usually a bureau, service, or administration--or by major program area; (4) for each account, GAO reported gross obligations in millions of nominal dollars; gross obligations reflect a financial estimate of orders placed, contracts awarded, services received, and other similar transactions during the fiscal year; (5) GAO selected gross obligations as the display criterion because it best describes the relative size of each budget account, expressed in terms of financial commitments made within a given fiscal year, without regard to the type of underlying budgetary resource or when resulting outlays may occur; (6) in addition to the account title and budgetary data by fiscal year, GAO has appended two additional codes to each account to enhance utility; (7) to provide perspective on mission or purpose, each account includes a code reflecting the budget function or subfunction most directly associated with the transactions financed by that account; a general description of each function is provided in appendix I and a summary of gross obligations by subfunction is provided at the beginning of the account listing for each major department and agency; (8) GAO has coded each account by the cognizant congressional appropriations subcommittee to clarify the locus of congressional oversight for the specific budget account; (9) appendix II summarizes the cognizant congressional committee codes used in this document; and (10) the general designation authorizing committee is used, either singularly or in combination with an appropriations subcommittee designation, for those accounts whose spending authority is provided, in whole or in part, in laws other than appropriations acts.
Dec 15, 2020
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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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