GAO was requested to study the spending patterns of the departments and agencies of the Federal Government to determine whether a correlation exists between the utilization of appropriated funds and the time during the year when the funds are spent. Information assembled on gross obligations during fiscal years 1977, 1978, and the first half of 1979 was analyzed by quarter within the fiscal year. The last quarter of the fiscal year was analyzed by month. Data are presented in total for Government-wide gross obligations by departments and agencies, and by the purposes for which funds were obligated in categories such as personal compensation and transportation of persons.
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