Budget Issues:

Inventory of Accounts With Spending Authority and Permanent Appropriations, 1997

OGC-98-23: Published: Jan 19, 1998. Publicly Released: Jan 19, 1998.

Additional Materials:


Paul L. Posner
(202) 512-9573


Office of Public Affairs
(202) 512-4800

Pursuant to a legislative requirement, GAO provided supplemental information on the 53 budget accounts that agencies identified as having backdoor spending authority.

GAO noted that: (1) since the issuance of the report GAO has resolved the status of each of the 53 accounts; (2) GAO was unable to verify that 33 of the accounts have backdoor spending authority; (3) in 28 of the accounts the agency provided a correct legal citation; (4) with respect to the remaining 5 accounts, based on subsequent discussion with agency officials, GAO agrees that the original information provided to GAO concerning these 5 accounts' backdoor authority is correct; (5) GAO determined that the remaining 20 accounts did not possess backdoor spending authority; and (6) GAO advised each of the General Counsels for the respective agencies.

Feb 15, 2018

Jan 31, 2018

Nov 16, 2017

Nov 15, 2017

Nov 9, 2017

Looking for more? Browse all our products here