Budget Issues:
Budget Scorekeeping for Acquisition of Federal Buildings
T-AIMD-94-189: Published: Sep 20, 1994. Publicly Released: Sep 20, 1994.
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GAO discussed proposed changes to the current budget scorekeeping rules for the acquisition of federal buildings. GAO noted that: (1) budget scorekeeping rules require that the budget authority to purchase assets be recorded in the budget so that decisionmakers can take the full cost of their decisions into account; (2) the General Services Administration (GSA) has the option of either purchasing existing buildings, entering into lease-purchase contracts, or using short- or long-term operating leases to satisfy its long-term office space requirements; (3) GSA acquisition choices should not be influenced by budget scorekeeping rules; (4) budget scorekeeping should be neutral, allowing GSA to evaluate ownership or leasing options on their relative cost-effectiveness; (5) proposed changes to the scorekeeping rules would encourage GSA to enter into more lease-purchases to fulfill its office space requirements; (6) although GSA routinely conducts cost/benefit analyses of its building capital investments and proposed leasing projects, in many cases it has not proposed the most cost-effective option; and (7) the unanticipated effects of scorekeeping changes must be carefully considered in light of the deficiencies in the current process which favors operating leases.
Dec 15, 2020
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The Nation's Fiscal Health:
Information on the Spending and Revenue Implications of Potential Debt TargetsGAO-21-211: Published: Dec 15, 2020. Publicly Released: Dec 15, 2020.
Oct 7, 2020
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The Nation's Fiscal Health:
A Long-Term Plan Is Needed for Fiscal SustainabilityGAO-21-161T: Published: Oct 7, 2020. Publicly Released: Oct 7, 2020.
Sep 23, 2020
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The Nation's Fiscal Health:
Effective Use of Fiscal Rules and TargetsGAO-20-561: Published: Sep 23, 2020. Publicly Released: Sep 23, 2020.
Jan 23, 2020
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Federal Trust Funds and Other Dedicated Funds:
Fiscal Sustainability Is a Growing Concern for Some Key FundsGAO-20-156: Published: Jan 16, 2020. Publicly Released: Jan 23, 2020.
Dec 19, 2019
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State and Local Governments' Fiscal Outlook:
2019 UpdateGAO-20-269SP: Published: Dec 19, 2019. Publicly Released: Dec 19, 2019.
Nov 14, 2019
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Certificated Expenditures:
Executive Office of the President FY 2018 Certificated Expenditures Were Spent for Authorized PurposesGAO-20-139R: Published: Nov 14, 2019. Publicly Released: Nov 14, 2019.
Oct 16, 2019
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Civilian Personnel:
Additional Guidance and Consistent Data Reporting Could Help Improve the Marine Corps' Budget ManagementGAO-20-148: Published: Oct 16, 2019. Publicly Released: Oct 16, 2019.
Jun 26, 2019
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The Nation's Fiscal Health:
Actions Needed to Achieve Long-Term Fiscal SustainabilityGAO-19-611T: Published: Jun 26, 2019. Publicly Released: Jun 26, 2019.
Apr 10, 2019
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The Nation's Fiscal Health:
Action Is Needed to Address the Federal Government's Fiscal FutureGAO-19-314SP: Published: Apr 10, 2019. Publicly Released: Apr 10, 2019.
Mar 27, 2019
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Fiscal Exposures:
Federal Insurance and Other Activities That Transfer Risk or Losses to the GovernmentGAO-19-353: Published: Mar 27, 2019. Publicly Released: Mar 27, 2019.
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