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
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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