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Budgeting for Emergencies: State Practices and Federal Implications

AIMD-99-250 Published: Sep 30, 1999. Publicly Released: Sep 30, 1999.
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Highlights

Pursuant to a congressional request, GAO provided information on state experiences with reserve funds for emergencies or other unpredictable funding needs and state practices that could be instructive in the emergency spending debate, particularly regarding how the federal government might budget for emergencies with surplus funds.

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Topics

Balanced budgetsBudgetary reservesDisaster relief aidEmergency managementEmergency preparednessState budgetsSupplemental appropriationsBudget authorityBudgetingPrison costs