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Budget Issues: Inventory of Accounts With Spending Authority and Permanent Appropriations, 1997

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

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

Full Report

Full Report (13 pages)

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Topics

Auditing and Financial Management
Appropriation accountsBackdoor authorityBudget functionsBudget obligationsDeficit reductionPermanent budget authorityTrust fundsAccountsOffsetting collectionsBackdoor spending authority