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Lapse in Appropriations

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Budget Issues: The Use of Spending Authority and Permanent Appropriations Is Widespread

AFMD-87-44 Published: Jul 17, 1987. Publicly Released: Jul 17, 1987.
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Highlights

In accordance with a legislative requirement, GAO summarized and provided observations on its inventory of budget accounts with spending authority and permanent appropriations.

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Appropriation accountsAppropriation limitationsAuthority to borrow from TreasuryAuthorizing legislationEntitlementsFinancial managementNonappropriated federal fundsOffsetting collectionsPermanent budget authoritySpending legislation