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Budget Object Classification: Origins and Recent Trends

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Report Type Reports and Testimonies
Report Date Sept. 13, 1994
Report No. AIMD-94-147
Subject
Summary:

Object classification, one of several ways to present budgetary information, is concerned with the personal and contractual service obtained, capital assets acquired, and other charges and payments made by government. This report provides information on budget object classes. Specifically, GAO defines object classifications; discusses their origins, development, and use; presents historical trend data; and comments on recent actual and proposed uses of object class data to lower federal administrative costs.

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