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GAO Reports by subject "Fiscal policies"

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Date Report No. Title
Date April 14, 1981 Report No. EMD-81-75 Title

Energy: Uranium Enrichment Pricing

UNITEDSTATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 APRIL 14,1981 ENWROY ANn DIVIJION MINERAW B-159687 The Honorable The Secretary James B. Edwards of Energy Dear Mr. Secretary.: XEMD-81-75) J In view of the vigorous emphasis by 'th@ Administration and the Congress on balancing Federal revenues and expenditures, this letter is to apprise you, as the Administration's position in favor Sec...
Date Feb. 27, 1981 Report No. ID-81-29 Title

Tax Policy and Administration: American Employment Abroad Discouraged by U.S. Income Tax Laws

F SW, w4g BY THECOMPTROLLERGENERAL’ Report ToThe Congress OF THEUNITEDSTATES American Employment Abroad Discouraged By U.S.Income Tax Laws To adequately promote and service US. roducts and operations in forei n countries, e .S. companies em lay a large Borce of U.S. citizens abroad. cpA0 surveyed a roup of major U.S. companies which report d that US. tax rovisions established by the Foreign Earn...
Date Jan. 1, 1981 Report No. 117382 Title

Special Publications: The GAO Review, Vol. 16, Issue 4, Fall 1981

. COMPTROLLER GENERAL OF THE U N I T E D STATES WASHINGTON D . C . 20548 - 1 I a g r e a t l y honored by t h e e x p r e s s i o n s of c o n f i d e n c e of t h e m P r e s i d e n t and t h e Congress i n nominating and c o n f i r m i n g m e a s C o m p t r o l l e r General of t h e United S t a t e s . Undertaking t h i s new p o s i t i o n i s a c h a l l e n g e w i t h o u t p r e c e...
Date Dec. 10, 1980 Report No. PAD-81-09 Title

Natural Resources: Long-Term Economic Planning Needed in Oil- and Gas-Producing States

1 BY THECOMPTROLLER :GENERAL OF THEUNITED STATES +@p 1f 3%7 ‘.” * Report To The Congress Long-Term Economic Planning Needed In Oil- And Gas-Producing The State budgets and economies of Texas, Oklahoma, and Louisiana rely heavily on the oil and gas industry. With rising energy prices, the region’s potential overdependence on thus industry is masked by current economic prosperity. Heavy relian...
Date Sept. 1, 1980 Report No. PAD-80-2 Title

Economic Development: A Review of U.S. Macroeconomic Developments & Policies, 1946-78

i z llll~lllillilillllllllllllllllllllll;lll 113373 A- Pol 1 9 n b I A s i g n i f i c a n t p a r t of t h e General Accounting O f f i c e ' s work d e a l s w i t h t h e F e d e r a l programs and i s s u e s r e l a t e d t o t h e o v e r a l l performance of t h e U.S. economy, such a s p r o d u c t i v i t y , c a p i t a l f o r m a t i o n , employment, h e a l t h , and i n t e r n a t...
Date July 23, 1980 Report No. FGMSD-80-66 Title

Financial Management: Article Alleging $1 Trillion Missing From Treasury Annual Report to the Congress Without Adequate Support

UNITEDSTATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. iBlS48 DIVI#ION GENERAL OC FINANCIAL MANAOLMCNT AND urumm B-199133 /The Honorable Robert J. Lagomarsino House of Representatives Dear Mr. Lagomarsino: JULY 23,198O Frticle Alleging $1 Trillion Missing From -Treasury Annual Report to the Congress Without Adequate Support .__f On November 30, 1979, you asked us to provide information on an arti...
Date July 18, 1980 Report No. HRD-80-80 Title

Income Security: Better Management Information Can Be Obtained From the Quality Control System Used in the Aid to Families With Dependent Children Program

BY THE COMPTROLLER GENERAL Report To The Chairman, Committee On Finance United States Senate OF ‘THEUNITEDSTATES RELEASED From The Quality Control System Used In The Aid To Families With Dependent Children Program Erroneous payments to Aid to Families with Depndent Children program recipients continu;e ta concern both the Congress and the Deplartment of Health and Human Services. HH$ has tried t...
Date July 7, 1980 Report No. EMD-80-89 Title

Three Mile Island: The Financial Fallout

. . *e 11301a REPORT BY THE Comptroller General OF THE UNITEDSTATES The nuclear accident at Three Mile Island raised serious questions about the financial ability of the electric utility company owners to clean up and repair the damaged reactor facilities while continuing to provide reliable electric service to customers. Financial insolvency of the companies is not imminent and power supplies are...
Date June 10, 1980 Report No. GGD-80-69 Title

Financial Management: Changes in Revenue Sharing Formula Would Eliminate Payment Inequities; Improve Targeting Among Local Governments

BY THE COMPTROLLER GENERAL WH Report ToThe Congress OF THE UNITEDSTATES Changes In Revenue Sharing Formula Would Eliminate Payment Inequities; improve Targeting Among Local Governments Widespread inequities exist in revenue sharing payments to local governments. Similar governments within a State receive different revenue sharing payments, primarily because of their geographic location. To elimina...
Date Jan. 29, 1980 Report No. FGMSD-80-17 Title

Financial Management: Review of Anti-Deficiency Act Violations of the Navajo and Hopi Indian Relocation Commission

WMHINOTON. 0.C 2054@ JANUARY 29,198O The Honorable Sidney R. Yates Chairman, Subcommittee on Interior and Related Agencies p-w+ Committee on Appropriations House of Representatives Dear Mr. III 111673 Chairman: : ,*,’ of Anti-Deficiency Act violations f the Navajo and Hopi Indian Relocation Commission (FGW7) 3 c------L Your March 30, 1979, letter (see encl. II) asked us to- ,Ydc,,Y (1) review wh...
Date Nov. 13, 1979 Report No. 094322 Title

Resource Scarcity in Interdependent Public Sector: Challenges and Opportunities

\ REMARKS BY ELMER B . STAATS CCMPTROLLER GENERAL OF THE U N I T E D STATES BEFORE T1HE 85TH ANNUAL CONFERENCE OF THE N A T I O N A L M U N I C I P A L LEAGUE D E T R O I T , M I C H I G A N , NOVEMBER 1 3 , 1 9 7 9 I t i s a p l e a s u r e f o r m t o b e h e r e today and have t h e e o p p o r t u n i t y t o meet w i t h some o f t h e N a t i o n ' s o u t s t a n d i n g civic leaders. The ...
Date Oct. 31, 1979 Report No. GGD-80-5 Title

New York City's Fiscal Problems: A Long Road Still Lies Ahead

BY THE COMPTROLLER GENERAL OF THE UNITED STATES IIt07 Report To The Congress New York City's Fiscal Problems: A Long Road Still Lies Ahead During the past 4 years New York City has made progress in dealing with its fiscal problems, but significant budget deficits are projected for the next few years, and there are major uncertainties ahead. GAO says the City should face up to the need for budget c...
Date Oct. 26, 1979 Report No. ID-80-08 Title

Financial Management: Panama Canal Commission--Certification of Revenue Estimate for Fiscal Year 1980

COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON. D.C. 2054810 OCT 26 19 9 B-114839 To the President of the Senate and the CJ Speaker of the House of Representatives The Panama Canal Act of 1979 requires the Comptroller General to certify the estimated revenues to be deposited in the Panama Canal Commission's fund as estimated bye the Secretary of Defense at the time the budget request for such...
Date July 19, 1979 Report No. PAD-79-75 Title

Government Operations: GAO Studies of Yearend Spending

UNITEDSTATESGENERALACCOUNTING OFFICE WASHINGTON, D.C. 20548 IN REPLY RPER TO: PROGRAM DtVISlON ANALYSlS II II11 l~lllll 109914 B-160725 The Honorable Ike Skelton House of Representatives Dear Mr. Skelton: This in which JULY 19,1979 is in response you asked if to your letter any study agency-by-agency basis has been done on the percentage of annual allocations spent for travel, equipment, and suppl...
Date April 17, 1979 Report No. 109117 Title

Financial Management: GAO Observations on the District of Columbia's Municipal Bond Program

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 APR17 1979 Ier . Elijah F. Fcgers City Administrator 20004 Washington, C.C. Cear Mr. Eogers: The General Accounting Office studied the I)istrict’s initial efforts to establish a municipal bond Frogram, the related planning for and administration of capital improvements scheduled for bond financing, the criteria for including and the ...
Date Sept. 19, 1978 Report No. 107102 Title

Energy: Electric Energy Issues Facing the Pacific Northwest

DOCUERI!T RBSBI 07102 1978. B2647712 1 11 pp. + enclosure (2 pp.). [Blectric Inergy Isaues Pacing the Pacific lorthwest]. September 19g, Testimcny before the ecuse Committee on Interstate and Foreign Commerce: Energy and Pcwer Subcommittee; by eonte Canfield, Jr., Directcro Energy and ainerals Div. Contact: Energy and inesrals Div. Organization Concerned: Bonneville Power Administration. Congressi...
Date June 6, 1978 Report No. OGC-78-10 Title

Budget and Spending: President's Eighth Special Message to the Congress concerning Impoundments

DOCUEBIT RESUBR 06242 - [ B1606655] [President's Eighlth Special message to the Congress concerning Inpound-dnts]. OGC-78-10; 8-115398. June 6, 1978. 1 pp. * 3 enl,.z="?_- (12 pp.). Genera i. Report to the Congress; by Robert F. SelleL, Acting Comptroller Contact= Office of the General Counsel. Budqet Function: riscellaneous: Impcumdsent Control Act of 19,4 (1005 . Orqanization Concerned: Departse...
Date April 11, 1978 Report No. FGMSD-77-20 Title

Financial Management: The Department of Defense's Continued Failure To Charge for Using Government-Owned Plant and Equipment for Foreign Military Sales Costs Millions

DCCURBNT RBSUME C5674 - [!10259671 The Department of Defense's Continued Failure To Charge for Using Government-Owr.ed Plant and Equiplent for Foreign Military Sales Lo'ts Millions, FGMSD-77-20; B-1749O1. April 11, -1978. 25 pp. + 5 appendices (17 pp.). Report to the Congress; by Elmer B. Staats, Comptroller General. Issue Area: Accounting and Financial Reporting 42800). Centact: Financial and Gen...
Date Jan. 1, 1978 Report No. 090976 Title

Mission Budgeting: The Need, How It Works

Date Oct. 4, 1977 Report No. 103966 Title

Government Operations: Management of the AFDC Program

DCCUMENT 03966 - [B2794037] Management of the AC Program. 1ESUME October 4, 1977. 13 pp. Testimony before the House Committee on Government Operations: Intergovernmental Relations and Human Resources Subcommittee; by James D. Martin, Deputy Director, Humar Resources Div. Issue Area: Federally Sponsored or Assisted Income Security Programs: Payment Processes, Procedures, and Systems (1309). Contact...
Date Oct. 3, 1977 Report No. 103736 Title

Financial Management: Financial Accountability of the Smithsonian Institution to the Congress

DOCUMENT 03736 - (A2834065] FISUME rFinancial Accountability of the Snithsonian Institution to the Congress]. October 3, 1977. 10 pp. Testimony before th.e House Committee on Government Operations: Government Activities and Transportation Subccmmittee; the House Committee on the House Administration: Libraries and Memorials Subcommittee; by William J. Anderscn, Deputy Director, General government ...
Date July 20, 1977 Report No. GGD-77-76 Title

Financial Management: Antirecession Assistance Is Helping but Distribution Formula Needs Reassessment

DC'UMENT RESUME 02859 - [A2033117] Antirecession Assistance Is Helping but Distribution Formula Needs Reassessment. GGD-77-76; B-146285. JuJy 20, 1977. 12 pp. + 4 appendices (15 pp.). Report to the Congress; by Elmer B. Staats, Comptroller General. Issue Area: Intergovernmental Relations and Revenue Sharing: Different Assistance Approaches (404). Contact: General Governnent Div. Budget Function: R...
Date July 1, 1977 Report No. PAD-77-9 Title

Special Publications: Terms Used in the Budgetary Process

?F=mns Used InThe Budgetary Process JULY 1977 PAD-77-9 -- FOREWORD The Legislatrve Reorgankatron Act of 1970, as amended by trtle VIII of the Congressional Budget Act of 1974, provides m sectron 202(a)(l). that “The Comptroller General of the Uruted Stdtes. m cooperatron with the Secretary of the Treasury, the Director of the Office of Management and Budget, and the Director of the Congressional...
Date April 27, 1977 Report No. GGD-77-36 Title

Financial Management: Audit of Financial Statements of the Federal Financing Bank, Fiscal Years 1975 and 1976

REPORT TO THE CONGRESS BY THE COMPTROLLER GENERAL OF THE UNITED STATES ‘~~l~~~~~~~~~n~~~n~ Audit Of Fin Fisca I The Federal Financing Bank charges interest, including a fee for expenses and contingencies, on its loans to Federal agencies--its only customers. It accumulated profits of $126 million through the end of fiscal year 1976 and will continue to add to them under its present lending pract...
Date March 31, 1977 Report No. GGD-77-43 Title

Financial Management: Need To Strengthen Financial Accountability to the Congress

e REPORT OF THE COMPTROLLER GENERAL OF THE UNITED STATES LNL10029’ ,~~~\~~~~~~~~~~~ Need To Strengthen Financial Accountability To The Congress Smithsonian Institution Two private corporations established by the Smithsonian should be dissolved because they avord Federal laws governing appropriated funds and because their functions can be readily carried out within the Smithsonian organization. T...
Date March 29, 1977 Report No. 100323 Title

Budget and Spending: Loan Guarantees of the Federal Government

DOCOBENT RESUME 00323 - [A1051842] [Loan Guarantees of the Federal Goverament]. March 29, 1977. 2 PPTestimcny before the House Committee OD Baiking, Finance and Urban Affairs: Economic Stabilization Subcommittee; by Elmer B. Staats, Comptroller General. Issue Area: Accounting and Financial Reporting (2800). Contact: Office of the Comptroller General. Budget Function: General Government: Cantral Fi...
Date March 28, 1977 Report No. GGD-76-108 Title

Extending the Tax Assessment Period: Why, How Often, and What Improvements Can Be Made

DOCUMENT RESUHF 00293 - L 1051903) Extending the Tax Assessment Period: Why, How Often, and What Improvemontsq Can He Made. GGD-76-108, 0-137762. March 28, 1977. 35 pp. + ajpendices (it pp.). Report to Rep. Al Ullman, Chairman, Joint Committee on Taxation; Sen. Russell B. Long, Vice Chairman; by Elmer B. Staats, Comptrcller Genere'. Issue Area: Tax Administration (2700). Contact: General Governmen...
Date Jan. 26, 1977 Report No. CED-77-26 Title

Business, Industry, and Consumers: Small Business Administration's Compliance with Comptroller General's Decision on Purchase of Guaranteed Loans

DOCUOENT RBESBE 00022 - [A0751058] ([Sall Business Administration's Compliance with Cosptroller General's Decision on Purchase of Guaranteed loans]. CED-77-26; B-181432. January 26, 1977. 11 pp. Report to Mitchell P. Sobelinski, Administrator, Snall Besiness Administ-ation; by Henry Eschwege, Dirt*tor, Community and Economic Development Div. Contact: Community and Bconoaic Development Div. 74dget ...
Date Jan. 17, 1977 Report No. HRD-77-33 Title

Financial Management: Summaries of Conclusions and Recommendations on the Operations of Civil Departments and Agencies

DOCUNENT RESUME 00430 - rA05909981 Summaries of Conclusions and Recommendations on the Operations of Civil Departments and Agencies. HRD-77-33; -106190. January 17, 1977. 205 pp. Report to Rep. George H. ahon, Chairman, House Committee on Appropriations; Sen. John L, cClellan, Chairman, Senate Committee on Appropriations; by Elmer B. Staats, Comptroller General. Issue Area: Internal Auditing Syste...
Date Jan. 1, 1976 Report No. 094603 Title

Budget and Spending: Budget Estimates for FY 1976

STATEMENT OF ELHER B. STAATS, COMPTROLLER GENERAL OF THE UNITED STATES BEFORE THE LEGISLATIVE SUBCOMMITTEE APPROPRIATIOKZ COMMITTEE MOUSE OF R~RESENTATIVES " Cl MR. CHAIRMAN AND MEMBERs OF THE SUBCOMMITTEE.: P We appreciate Committee requirements a review for to you ‘I the opportunity work Details to present programs of to the financial have been of our FY 1976. and our plans these entitled open...
Date Oct. 28, 1975 Report No. GGD-76-12 Title

Adjusted Taxes: An Incomplete and Inaccurate Measure for Revenue Sharing Allocations

R~~tXU’ TO TH.&&fj&..GRESS GENERAL ACCOUNTING OFFICE OCT29 1975 0494% BY THE COMPTROLLER GENERAL OF THE UNITED STI-?!!?%?~~~~~ LM099996 111111111111 Adjusted Taxes: An Incomplete And Inaccurate Measure For Revenue Sharing Allocations Departments of the Treasury and Commerce GAO reviewed the completeness and accuracy of adjusted taxes--the total taxes of a local government unit as determined by t...
Date Aug. 19, 1975 Report No. 094628 Title

Budget and Spending: Nation's Stake in Congressional Budget Reform

_. . - I - t 4 -46dress by EL.er B. S t a a t s Canptrcller. General o f the United States I befere the 1.975 A.mmal Lnte?:national Conference National Society of Public Accountants Eous ton, Texas .. , , :. 19, 1975 TFE ITATION'S STAKF: Dl CONGRESSIONAL BUDGET REFORM Slnce t h e times of Jo-hn Majmard Keynes, there has been substantial agrement t h a t t h e Federal budget has great e f f e c t o...
Date June 10, 1975 Report No. MWD-75-89 Title

Financial Management: Actions Taken by HEW and the Regional Health Care, Inc. Regarding Allegations of Mismanagement of Federal Funds at the Community Health Center in Baldwin, Michigan

B-164031(5) The Honorable United States Dear Senator Philip A. Hart Senate Hart: RELEASED In response to your letters of August 29 and September 4, 1974, we reviewed (1) certain allegations of mismanagement of Federal funds at the Community Health Center in Baldwin, Michigan and (2) the ' actions by the Department of Health, Education, and Welfare and the f 'r (I 27a prantee, Regional Health Care,...
Date Dec. 19, 1974 Report No. 094150 Title

Budget and Spending: Deferrals Versus Rescissions

UNITED STATES GENERAL WASHINGTON, ‘ACCOUNTING D. C. 20548 OFFICE FOR RELEASE EXPECTED AT ON DELIVERY 11 A. M. ON STATEMENT OF ELMER B. STAATS COMPTROLLER GENERAL OF THE UNITED BEFORE THE COMMITTEE ON THE BUDGET UNITED STATES SENATE STATES d Mr. Chairman Thank you and for Members having 4, of the invited me Committee: to discuss with of the you House is my and recent the letter President to my un...
Date Dec. 19, 1974 Report No. 094565 Title

Government Operations: Interpretation and Application of the Impoundment Control Act of 1974

UNITED STATES GENERAL ACCOUNTING O F F I C E WASHINGTON, D. C . 20548 FOR RELEASE O N DELIVERY EXPECTED A T 11 A.M. O N DECEMBER 19, 1974 STATEMENT O F ELMER B. STAATS COMPTROLLER GENERAL O F THE UNITED STATES BEFORE THE C/ COMMITTEE O N THE BUDGET, Soa UNITED STATES SENATE c 5 M r . C h a i r m a n and M e m b e r s of t h e Committee: Thank you f o r having invited m e to d i s c u s s with you ...
Date Nov. 12, 1974 Report No. 094568 Title

Congressional Budget Reform: What Are Its Prospects?

I d Ldd/ NAVAL POST-GRADUATE SCHOOL BANNERMAN LECTURE SERIES MONTEREY , CALIFORNIA NOVEMBER 1 2 , 1974 BUDGET REFORM: WHAT ARE ITS I am honored t o have been invited t o participate in the Bannerman. Lecture Series established by the Naval Post-Graduate School. / Jim l!lryq 4 Bannerman epitomized t h a t s e l f l e s s dedication which should be a standard for a l l of us in the public service. H...
Date Aug. 8, 1974 Report No. B-101740 Title

Special Publications: Answers to Questions From the Joint Committee on Congressional Operations

_. j . . .. -.* -%* , I . < - ,. b b,' * i llllllllllllIl11l l l l l l l l l l l l 093827 .. .. - . .. i - 2 - - 3 - . ' AtlS1:F:E : t h i s time. We cannot e s t i x t c the c x c c u t i v c b r a n c h s t a f f i n g rcquirecents at Our cl-i;;L;if icz:-:.-:i 2 - 2 r-cporcip.r, r e q u i r e x n t s xork vi11 . I i C p 3 c t o n ttie O f f i c 2 o f :!.::iayc:kxt 2 n d i;uJ:;ct, both i n t h e ...
Date June 12, 1974 Report No. 094583 Title

Budget and Spending: General Revenue Sharing Program

UNITED STATES GENERAL ACCOUNTIFJG OFFICE WASHINGTON, 20548 D,C, FOR RELEASE DELIVERY ON EXPECTED AT 1Q:OO WI, EDT WEDNESDAY, JUNE 12, 1974 STATEMENT OF ELMER STAATS B, COMPTROLLER GENERAL THEUNITED OF STATES BEFORE THE SURCOWUTTEE OfIlIl!TERGOVERNNENTAL RELATIONS COfWTTEE GOVER!!!YENT OM OPERATIONS L!NITED STATES SENATE OPJ THEGENERAL REVEKUE SHARING PROGRAM c t . l'4R, CHAIRMAN AND MEMBERS OF THE...
Date June 15, 1973 Report No. 094550 Title

Budget and Spending: Budgetary, Fiscal, and Program Information Needs of the Congress

I Y ADDRESS BY ELMER B. STAATS COMPTROLLER GENERAL OF THE UNITED STATES AT THE 22ND ANNUAL SYMPOSIUM OF THE FEDERAL GOVERNMENT ACCOUNTANTS ASSOCIATION WASHINGTON, D.C. JUNE 15, 1973 11111111111111111111111 11 I 1 I1 1 094550 .I D When people live as close to governmental problems as we all do here in Washington, year in and year out, the words that we use in discussing and describing them become c...
Date Oct. 16, 1972 Report No. 093265 Title

Financial Management: Examination of Selected Pay and Leave Records

Date Feb. 17, 1972 Report No. B-115398 Title

Budget and Spending: Budgetary and Fiscal Information Needs of the Congress

I1llllllllll1lllIlllllIlllllllllllllllllllllll LM096663 Budgetary And Fiscal Information Needs Of The Congress 8-115398 BY THE COMPTROLLER GENERAL OF THE UNITED STATES Contents Page DIGEST CHAPTER 1 2 INTRODUCTION CONGRESSIONAL NEEDSFOR BUDGETARY AND FISCAL INFORMATION Federal programs and projects Basic financial information Classification structures for aggregating basic financial information Fe...
Date Jan. 1, 1972 Report No. 091016 Title

Financial Management: Accrual Accounting Benefits to Government and Nonprofit Activities

Date June 21, 1971 Report No. 094423 Title

Government Operations: Proposals To Establish Calendar Year as Fiscal Year for the U.S. Government

Date Jan. 29, 1968 Report No. B-162719 Title

Government Operations: Survey of Use by Federal Agencies of the Discounting Technique in Evaluating Future Programs

REPORT TO JOINT ECONOMIC COMMITTEE CONGRESS OF THE UNITED STATES I i y Federal The Discounting echnique n Evaluating Future Programs 8-162719 Survey 0 BY THE COMPTROLLER GENERAL OF THE UNITED STATES COMPTROLLER GENERAL WASHINGTON.0.C. OF THE UNITED STATES 20548 B-162719 January 29, 1968 Dear Mr, Chairman: In accordance with your request of December 19, 1967, we are submitting our report on the res...