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Budget Function Classifications: Origins, Trends, and Implications for Current Uses

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Report Type Reports and Testimonies
Report Date Feb. 27, 1998
Report No. AIMD-98-67
Subject
Summary:

Budget functions have long been used as supplementary presentations within budget and financial summaries of the federal government. This report discusses the origins and evolution of the current structure and recent spending trends by function. GAO also describes possible challenges in using these classifications as a framework for other governmentwide applications, such as the Federal Government Performance Plan required by the Government Performance and Results Act and the Statement of Net Cost in the federal government's Consolidated Financial Statements.

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