DOE Management: DOE Needs to Improve Its Analysis of Carryover Balances
RCED-96-57
Published: Apr 12, 1996. Publicly Released: Apr 12, 1996.
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Highlights
GAO reviewed the Department of Energy's (DOE) approach for identifying carryover balances from previous years' budgets that may be available to reduce budget requests for new fiscal years.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Department of Energy | The Secretary of Energy should develop a more effective approach for identifying the carryover balances that exceed the requirements of DOE programs and are thus available to reduce the annual budget request. |
Closed – Implemented
In response to the GAO recommendation, DOE issued a policy on uncosted balances on November 8, 1996. The policy established thresholds for balances to highlight those areas where balances appear high and require greater scrutiny. The policy also formally defines procedures and analytical criteria by which DOE can evaluate balances to determine if any portion of the balances are available. This policy was used to analyze uncosted balances as part of DOE's preparation of its fiscal year 1998 budget request.
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Topics
Accounting proceduresBudget administrationBudget deficitBudget reapportionmentDeficit reductionFederal agency accounting systemsObligated budget balancesPresidential budgetsCarryover balancesBudget requests