Budget Function Classification:

Relating Agency Spending and Personnel Levels to Budget Functions

AIMD/GGD-95-69FS: Published: Jan 30, 1995. Publicly Released: Jan 30, 1995.

Additional Materials:


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Pursuant to a congressional request, GAO provided information on federal agency budget obligations and civilian personnel levels by budget function.

GAO found that: (1) the budget function and subfunction classification system provides a means to classify budgetary resources according to the nature and extent of activities within each agency; (2) classifying federal departments and agencies by budget functions provides information on how their missions and organizational structures vary; (3) Congress uses budget function classifications in its concurrent resolutions on the budget; (4) although most federal departments and agencies address more than one budget function, a function may be associated entirely with one agency; (5) although a budget function may be associated with one agency, it may not represent the dominant share of that agency's obligations; and (6) federal agency civilian employment levels decreased by 1.4 percent in fiscal year (FY) 1993 and FY 1994.

Feb 6, 2018

Oct 12, 2017

Oct 2, 2017

  • budget icon, source: GAO

    U.S. Territories:

    Public Debt Outlook
    GAO-18-160: Published: Oct 2, 2017. Publicly Released: Oct 2, 2017.

Sep 20, 2017

May 3, 2017

Jan 18, 2017

Jan 17, 2017

Jan 12, 2017

Dec 20, 2016

Dec 8, 2016

  • budget icon, source: GAO

    State and Local Governments' Fiscal Outlook:

    2016 Update
    GAO-17-213SP: Published: Dec 8, 2016. Publicly Released: Dec 8, 2016.

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