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Budget Issues: Budgeting for Federal Insurance Programs

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Report Type Reports and Testimonies
Report Date April 23, 1998
Report No. T-AIMD-98-147
Subject
Summary:

This testimony discusses an idea that, in GAO's view, is clearly worth exploring as a way to improve information and incentives for budget decision-making. GAO discusses (1) accrual budgeting and its specific application to budgeting for insurance programs and (2) budget reporting--the current cash-based reporting and a different reporting basis, accrual-based reporting.

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