Budget Formulation: Many Approaches Work but Some Improvements Are Needed
PAD-80-31
Published: Feb 29, 1980. Publicly Released: Mar 31, 1980.
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Highlights
GAO conducted a series of case studies of the budget formulation process in 10 Federal programs in the Departments of Defense, the Interior, and Health, Education, and Welfare.
Recommendations
Matter for Congressional Consideration
| Matter | Status | Comments |
|---|---|---|
| Congress should direct the Secretary of the Interior, in consultation with the Department of Agriculture, to develop for executive branch and congressional budget use an overall "Federal" program land acquisition plan for executive branch and congressional budget use that identifies priorities on the geographic areas and kinds of land to be acquired. |
Closed – Not Implemented
|
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information. |
| Congress should appropriate initial funding each year for the Bureau of Land Management's emergency fire program that covers the total estimated funding requirement of the program for the year. |
Closed – Not Implemented
|
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information. |
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Department of the Interior | The Secretary of the Interior should direct Bureau of Land Management officials, as they develop a comprehensive multiyear plan for use in budget formulation, to consult with cognizant congressional committees to achieve agreement on a common set of planning and budgeting categories for use in both authorizing and appropriating processes. Efforts should be devoted to develop a single set of categories as the principal ones of authorizing and appropriations control. |
Closed – Not Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| Office of Management and Budget | The Director of the Office of Management and Budget should monitor and review agency plans for ZBB and provide guidance on: (1) the programs and activities which agencies should perform full analyses of minimum levels, as opposed to using percentage-based minimums; and (2) the programs and activities that should be pulled from zero-based budgeting ranking "core" treatment and subjected to detailed analyses. |
Closed – Not Implemented
ZBB has been discontinued by the executive branch.
|
| Office of Management and Budget | The Director of the Office of Management and Budget should improve budget reporting by including in the Budget Appendix and related justifications provided to appropriations committees a Medicare summary table that would fully disclose the key funding and legislative proposals. |
Closed – Not Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| Office of Management and Budget | The Director of the Office of Management and Budget should improve budget reporting by revising budget request procedures for the Bureau of Land Management's emergency fire program to provide for initial appropriation requests that fully reflect the total estimated yearly funding requirements of the program. |
Closed – Not Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| Office of Management and Budget | The Director of the Office of Management and Budget should consider establishing with individual agencies rotating schedules for full ZBB analyses of selected programs and activities. The schedules could be linked to cycles of executive branch or congressional reviews. |
Closed – Not Implemented
ZBB has been discontinued by the executive branch.
|
| Office of Management and Budget | The Director of the Office of Management and Budget should improve budget reporting by including in the budget, in a single table and discussion, a comprehensive reporting by agency and account of the budget authority and outlay increases/decreases, with subtotals for each, associated with executive proposed legislation. |
Closed – Not Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
Full Report
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Topics
AppropriationsBudget activitiesConservationHealth care programsLand managementMilitary budgetsPlanningPrioritizingProgram evaluationZero-base budgeting