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Budget Issues: Inventory of Accounts With Spending Authority and Permanent Appropriations, 1996

AIMD-96-79 Published: May 31, 1996. Publicly Released: Jul 01, 1996.
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Pursuant to a congressional request, GAO updated its 1987 inventory of accounts with spending authority and permanent appropriations, known as backdoor authority, focusing on: (1) whether each reported account is subject to or exempt from sequestration or subject to any special rules or limitations under the Balanced Budget and Emergency Deficit Control Act of 1985; and (2) changes in the number and dollar amounts of such accounts.

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Appropriation accountsBackdoor authorityBudget functionsBudget obligationsDeficit reductionOffsetting collectionsPermanent budget authorityPublic enterprise revolving fund accountsTrust fundsSpending authority