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GAO Reports by subject "Unified budgets"

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Date Report No. Title
Date April 21, 2009 Report No. GAO-09-387 Title

Financial Audit: Material Weaknesses in Internal Control Continue to Impact Preparation of the Consolidated Financial Statements of the U.S. Government

United States Government Accountability Office GAO April 2009 Report to the Secretary of the Treasury and the Director of the Office of Management and Budget FINANCIAL AUDIT Material Weaknesses in Internal Control Continue to Impact Preparation of the Consolidated Financial Statements of the U.S. Government GAO-09-387 April 2009 FINANCIAL AUDIT Highlights Highlights of GAO-09-387, a report to the ...
Date April 17, 2009 Report No. GAO-09-192 Title

Foreign Aid Reform: Comprehensive Strategy, Interagency Coordination, and Operational Improvements Would Bolster Current Efforts

United States Government Accountability Office GAO April 2009 Report to Congressional Requesters FOREIGN AID REFORM Comprehensive Strategy, Interagency Coordination, and Operational Improvements Would Bolster Current Efforts GAO-09-192 April 2009 FOREIGN AID REFORM Highlights Highlights of GAO-09-192, a report to congressional requesters Accountability Integrity Reliability Comprehensive Strategy,...
Date Jan. 11, 2007 Report No. GAO-07-342T Title

Long-Term Budget Outlook: Saving Our Future Requires Tough Choices Today

United States Government Accountability Office GAO For Release on Delivery Expected at 10:30 a.m. EST Thursday, January 11, 2007 Testimony Before the Committee on the Budget, U.S. Senate LONG-TERM BUDGET OUTLOOK Saving Our Future Requires Tough Choices Today Statement of David M. Walker Comptroller General of the United States GAO-07-342T Chairman Conrad, Senator Gregg, Members of the Committee: I...
Date Jan. 1, 2001 Report No. GAO-01-199SP Title

Federal Trust and Other Earmarked Funds: Answers to Frequently Asked Questions

United States General Accounting Office GAO January 2001 FEDERAL TRUST AND OTHER EARMARKED FUNDS Answers to Frequently Asked Questions GAO-01-199SP Contents Preface Section 1: What Are Federal Trust and Other Earmarked Funds? 5 7 1.1 What Are Federal Trust Funds? 7 1.2 How Are Federal Trust Funds Different From Private Trust Funds? 7 1.3 How Do Federal Trust Funds Fit Within the Unified Budget Con...
Date Sept. 29, 1999 Report No. T-AIMD-99-300 Title

Federal Debt: Debt Management in a Period of Budget Surplus

United States General Accounting Office GAO For Release on Delivery Expected at 10 a.m. Wednesday, September 29, 1999 Testimony Before the Committee on Ways and Means, House of Representatives FEDERAL DEBT Debt Management in a Period of Budget Surplus Statement of Paul L. Posner Director, Budget Issues Accounting and Information Management Division GAO/T-AIMD-99-300 Mr. Chairman and Members of the...
Date Sept. 29, 1999 Report No. AIMD-99-270 Title

Federal Debt: Debt Management in a Period of Budget Surplus

United States General Accounting Office GAO September 1999 Report to Congressional Requesters FEDERAL DEBT Debt Management in a Period of Budget Surplus GAO/AIMD-99-270 United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-283077 September 29, 1999 The Honorable Pete V. Domenici Chairman Committee on the Budget United States Senate The Hono...
Date July 21, 1999 Report No. T-AIMD-99-210 Title

Budget Issues: Cap Structure and Guaranteed Funding

United States General Accounting Office GAO For Release on Delivery Expected at 10 a.m. Wednesday, July 21, 1999 Testimony Before the Committee on Rules, House of Representatives BUDGET ISSUES Cap Structure and Guaranteed Funding Statement of Susan J. Irving Associate Director, Budget Issues Accounting and Information Management Division GAO/T-AIMD-99-210 Mr. Chairman, Members of the Committee: It...
Date May 28, 1999 Report No. AIMD-99-194R Title

Budget Issues: Treasury's Interest Rate Calculation Changes

XJJGA O United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-282159 May 28, 1999 The Honorable Bill Archer Chairman Committee on Ways and Means House of Representatives Subject: Budget Issues: Treasury's Interest Rate Calculation Changes Dear Mr. Chairman: The Secretary of the Treasury informed the Congress in a letter dated December 18, 1...
Date March 9, 1999 Report No. T-AIMD/RCED-99-110 Title

Budget Issues: Trust Funds in the Budget

GAO For Release on Delivery Expected at 10 a.m. Tuesday, March 9, 1999 United States General Accounting Office Testimony Before the Subcommittee on Transportation and Related Agencies, Committee on Appropriations, House of Representatives BUDGET ISSUES Trust Funds in the Budget Statement of Susan J. Irving Associate Director, Budget Issues Accounting and Information Management Division GAO/T-AIMD/...
Date June 24, 1998 Report No. T-AIMD-98-221 Title

Budget Issues: An Overview of Federal Debt

United States General Accounting Office GAO For Release on Delivery Expected at 10 a.m. Wednesday, June 24, 1998 Testimony Before the Committee on Ways and Means, House of Representatives BUDGET ISSUES An Overview of Federal Debt Statement of Paul L. Posner Director, Budget Issues Accounting and Information Management Division GAO/T-AIMD-98-221 Mr. Chairman and Members of the Committee: I apprecia...
Date April 22, 1998 Report No. AIMD/HEHS-98-74 Title

Social Security Financing: Implications of Government Stock Investing for the Trust Fund, the Federal Budget, and the Economy

United States General Accounting Office GAO April 1998 Report to the Special Committee on Aging, U.S. Senate SOCIAL SECURITY FINANCING Implications of Government Stock Investing for the Trust Fund, the Federal Budget, and the Economy GAO/AIMD/HEHS-98-74 GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-274811 April 22, 1998 The Hono...
Date April 22, 1998 Report No. T-AIMD/HEHS-98-152 Title

Social Security Financing: Implications of Stock Investing for the Trust Fund, the Federal Budget, and the Economy

United States General Accounting Office GAO For Release on Delivery Expected at 1 p.m. Wednesday, April 22, 1998 Testimony Before the Special Committee on Aging, U.S. Senate SOCIAL SECURITY FINANCING Implications of Stock Investing for the Trust Fund, the Federal Budget, and the Economy Statement of Barbara D. Bovbjerg Associate Director, Income Security Issues Health, Education, and Human Service...
Date March 6, 1998 Report No. T-AIMD-98-99 Title

Budget Issues: Budgeting for Capital

United States General Accounting Office GAO For Release on Delivery Expected at 9 a.m. Friday, March 6, 1998 Testimony Before the President’s Commission to Study Capital Budgeting BUDGET ISSUES Budgeting for Capital Statement of Paul L. Posner Director, Budget Issues Accounting and Information Management Division GAO/T-AIMD-98-99 Members of the Commission: I appreciate the opportunity to appear ...
Date Oct. 26, 1993 Report No. T-GGD-94-35 Title

Export Promotion: Governmentwide Plan Contributes to Improvements

United States General Accounting Office 3 GAO For Releaseon Delivery Expectedar 1O:OO EDT am. Tuesday October26.1993 Testimony Before the Subcommittee on Rural Enterprises, Exports, and the Environment, Committee on Small Business, House of Representatives EXPORT PROMOTION Governrnentwide Plan Contributes to Improvements Statement of Allan I. Mendelowitz, Managing Director International Trade, Fin...
Date May 26, 1993 Report No. T-AFMD-93-7 Title

Budget Policy: Federal Capital Budgeting

United States General Accounting Offtce Testimony Before the Subcommitteeon Economic Development Committee on Public Works and Transportation House of Representatives For Releaseon Delivery Expectedat 9:30 a.m. Wednesday, May 26,1993 BUDGET POLICY Federal Capital Budgeting Statementof Paul L. Posner Director, Budget Issues Accounting and Financial ManagementDivision illlllllll II ll 149285 GAO/T-A...
Date Sept. 19, 1991 Report No. T-AFMD-91-10 Title

Budget and Spending: Budget Reforms Embodied in S. 101, the Honest Budget/Balanced Budget Act

$7 United States General Accounting OfFice /q y’ d Testimony 144878 For Release on Delivery Expected at 2:00 p.m. Thursday September 19, 1991 Budget Honest Reforms Embodied in S. 101, Budget/Balanced Budget Act the Statement of Charles A. Bowsher Comptroller General of the United States Before the Committee on the Budget United States Senate GAO/T-AFblD - 91 - 10 CA0 Form 160 (12/87) CYr Chairma...
Date July 16, 1991 Report No. T-AFMD-91-8 Title

Budget and Spending: The Effects of Budget Enforcement Act Discretionary Spending Limits in Fiscal Years 1994 and 1995

UnitedStates GeneralAccountingOffice Testimony For Release on Delivery Expected at 10:00 a.m. Tuesday July 16, 1991 The Effects of Budget Enforcement Act Discretionary Spending Limits in Fiscal Pears 1994 and 1995 Statement of Charles A. Bowsher Comptroller General of the United States Before the Committee on the Budget United States Senate GAO/T-AFMD-91-8 GAO Form 160 (12187) Mr. Chairman, member...
Date Sept. 12, 1990 Report No. OCG-90-5 Title

The Budget Deficit: Outlook, Implications, and Choices

4 ---. GAO _...“._ _... ._- .. I. -.---.--..-1----.---.--.-.-----1.-_. _--___________ -- Sc’~)~cwllwr I!)!)0 THE BUDGET DEFICIT Outlook, Implicati.ons, and Choices II I 142190 ti t -..-.___(;Aol’o( ._~l~l.--..-ll-.“.~ :(;-!N-r, _-___--- - - - .“.“__ . ..- . . _-.....___”.._._.-... ._.~..-._._-.-.-.. .-~ -.__ .__..........__ -.._-__...__ _- -- Comptroller General of the United States ...
Date April 30, 1990 Report No. AFMD-90-52 Title

Budget Issues: Human Resource Programs Warranting Consideration as Human Capital

United States General Accauntinrt Office GAO April 1990 Y Report-to the Chairman, Committee on the Judiciary, House of Representatives BUDGET ISSUES Hums Resource Programs Warranting Consideration as Human Capital RESTRICTED --Not to be released outside General Accounting OfAce unless specifically approved by the Office of Congressional Relations. 1 the United States General Accounting Office Wash...
Date Jan. 26, 1990 Report No. AFMD-90-49 Title

Deficit Reductions for Fiscal Year 1990: Compliance With the Omnibus Budget Reconciliation Act of 1989

United States General Accounting Office GAO .January 1990 Report to the President and the Congress DEFICIT REDUCTIONS FOR FISCAL YEAR 1990 Complianee With the Omnibus Budget Reconciliation Act of 1989 GAO United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States B-221498 January 26,199O The President The President of the Senate The Speaker of the House...
Date Nov. 15, 1989 Report No. AFMD-90-40 Title

Deficit Reductions for Fiscal Year 1990: Compliance With the Balanced Budget and Emergency Deficit Control Act of 1985

. I United States General Accounting Office GAO November 1989 Report to the President and the Congress iL‘4 DEFICIT REDUCTIONS FOR FISCAL YEAR 1990 Compliance With the Balanced Budget and Emergency Deficit Control Act of 1985 GAO United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States B-221498 November 15,1989 The President The President of the Sen...
Date Oct. 18, 1989 Report No. T-AFMD-90-3 Title

Budget and Spending: The Budget Treatment of Trust Funds

United States General Accounting Office Testimony For Release at Hearing Expected at 1O:OO a.m. Wednesday October 18, 1989 The Budget Treatment of Trust Funds Statement of Charles A. Bowsher, Comptroller of the United States Submitted for the Committee the Committee United States the record to on Governmental on the Budget Senate General Affairs and -GAO/T-AFMD-90-3 m 7 7.3 GAO Form 100 (12/87) Me...
Date Oct. 12, 1989 Report No. T-AFMD-90-1 Title

National Defense: The Budget Treatment of Trust Funds

United States General Accounting Office Testimony For Release on Delivery Expected at 1O:OO a.m. Thursday October 12, 1989 The Budget Treatment of Trust Funds Statement of Charles A. Bowsher, of the United States Comptroller General Before the Subcommittee on Legislation and National Security Committee on Government Operations House of Representatives Mr. Chairman and Members of the Subcommittee: ...
Date Aug. 24, 1989 Report No. AFMD-89-52 Title

Budget Issues: Restructuring the Federal Budget--The Capital Component

, ,a United States General Accounting Office -GAO August 1989 Report to the Congress BUDGET ISSUES Restructuring the Federal Budget The Capital Component GAO/AFMD-89-52 GAO United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States B-223368 August 24, 1989 To the President of the Senate and the Speaker of the House of Representatives The federal deficit...
Date March 31, 1989 Report No. AFMD-89-66FS Title

Budget Issues: Capital Budget Information for the Fiscal Year 1990 Budget Resolution

United StateiGeneral Accounting Office GAO March 1989 Fact Sheet for the Honorable William F. Clinger, Jr., House of Representatives BUDGET ISSUES Capital Budget Information for the Fiscal Year 1990 Budget Resolution GAO/AFMD-W&WS GAO I‘nited States General Accounting Office Washington, D.C. 20548 Accounting and Financial Management Dkision B-223368 March 31, 1989 The Honorable William F. Clinge...
Date July 1, 1988 Report No. AFMD-88-44 Title

Budget Issues: Capital Budgeting for the Federal Government

United St&es General Accounting Office ~--~ 136615 GA!0 ; Exposure Draft . ’ llllllllllllllllllllllllllllllllllllllll .i July 1988 Budget Issues: Capital Budgeting for the Federal Government GAO,‘AFMD-8844 043 &0~3G~i5 . - 1 i ? PREFACE The federal deficit is widely viewed as the nation's number one fiscal problem, but the cash-based, unified budget used by the federal government is a seriousl...
Date Dec. 8, 1987 Report No. T-AFMD-88-3 Title

Budget and Spending: Capital Budgeting for the Federal Government

-_~ United States General Accounting Office GAO Testimony For Release on Delivery Expected at 1O:OO a.m. EST December 8, 1987 Capital Federal Budgeting Government for the Statement Frederick Accounting Before the Subcommittee Committee of D. Wolf, Director and Financial Management Division House of on Economic Development on Public Works and Transportation Representatives GAO/T-AFMD-88-3 1 Mr. Cha...
Date July 15, 1986 Report No. AFMD-86-63FS Title

Budget Issues: Capital Budgeting Practices in the States

United States Waeral bcounthg Office *. , Fact Sheet for the Honorable Jack Brooks Chairman, Committee on Governme:nt Operations, House of Representatives July 1986 BUDGET ISSUES Capital Budgeting Practices in the States illliilIII llll 130472 , .* - _-- ---- ---- -_-~ --.-..-.,-- . - -- - - _ -- _ ~ __ UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 AtcoyNTlNo AND ~INANCIAI. MAt4AO...
Date Feb. 1, 1985 Report No. AFMD-85-35A Title

Managing the Cost of Government: Building an Effective Financial Management Structure

Managing The Cost Of Government &,,,!&YJ / Comptroller Building An Effective Financial Management Structure General of the United States Volume II Conceptual Framework February 1985 GAO/AFMD-85-35-A United States General Accounting Ofice TABLEOFCONTENTS I. EXECUTIVE SUMMARY 7’he conceptual framework . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 TirebenZFts...
Date Feb. 1, 1985 Report No. AFMD-85-35 Title

Managing the Cost of Government: Building an Effective Financial Management Structure

Managing The Cost Of Government &,,,!&YJ / Comptroller Building An Effective Financial Management Structure General of the United States Volume II Conceptual Framework February 1985 GAO/AFMD-85-35-A United States General Accounting Ofice TABLEOFCONTENTS I. EXECUTIVE SUMMARY 7’he conceptual framework . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 TirebenZFts...
Date Sept. 22, 1983 Report No. PAD-83-1 Title

Budget and Spending: Pros and Cons of a Separate Capital Budget for the Federal Government

BY THE COMPTROLLER GENERAL Report To The Committee On Environment And Public Works United States Senate OF THE UNITEDSTATES Pros And Cons Of A Separate The Federal Government Despite billions of dollars”spent each year for investment in capital facilities, the Federal Government has neither an overall policymaking process nor a governmentwide analysis of information to support capital investment...
Date Dec. 31, 1980 Report No. PAD-81-22 Title

Budget and Spending: Federal Budget Totals Are Understated Because of Current Budget Practices

# L -e-ee!T BY THE C M T O L R GENERAL O P R LE O THE UNITED S A E F TTS T q Is1: Report ToThe Congress Federal Budget Totals Are Understated Because Of Current Budget Practices The Government’s practice is to offset (subtract) certain types of revenues when computing and reporting budget outlay and revem e totals. This understatesoutlayand revenue totals since they are reported on a net rather ...
Date May 13, 1980 Report No. B-197565 Title

Government Operations: Proposed Sale of the Gilbert Stuart Portraits of George and Martha Washington

Date May 1, 1973 Report No. 094541 Title

Budget and Spending: Improving Congressional Control Over the Federal Budget

r . ‘.,_ , * -. .m .a l I . ’ d ,’ ? -" UNITED STATES GENERaL ACCOUNTING OFFICE 20548 WASHINGTON, D.C. I FOR RELEASE ON DELIVERY EXPECTED AT 9~30 AM TUESDAY, MAY I, 19'73 STATEMENT OF ELMER B. STAATS, COMPTROLLER GENERAL OF THE UNITED STATES BEFORE THE SUBCOMMITTEE ON BUDGETING, MANAGEMENT, AND EXPENDITURES OF THE SENATE COMMITTEE ON GOVERNMENT OPERATIONS - " ' ,rr 4 Mr. Chairman and Members...
Date March 7, 1973 Report No. 094558 Title

Budget and Spending: Improving Congressional Control Over the Federal Budget

STATES GENERALACCOUNTING OFFICE WASHINGTON, B.C. 20548 FOR RELEASEON DELIVERY EXI'ECTEDAT 1O:OQ A.M. WEDNESDAY, MARCH7, 1973 STATEMENT OF ELMER B. STAATS, COMPTROLLER GENERAL OF THE LTNITEDSTATES BEFORETHE JOINT STUDY COMMITTEE BUDGETCONTROL ON MARCH7, 1973 I appreciate on improving this opportunity control to discuss I' ' our thoughts budget. 7, and congressional over the Federal report of Februa...