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As the U.S. enters a new cent., the 107th Cong. and the new admin. face an array of challenges and opportunities to enhance the performance and accountability of the Fed. gov't. and to position our country for the future. The GAO's recently issued Performance and Accountability Series describes those challenges. This report provides a framework for considering the budgetary implications of certain program reform options discussed in past GAO work but not yet addressed or enacted. This report is not a complete summary of possible options, but it does provide specific examples that demonstrate the programmatic and fiscal oversight needed as we enter the new millennium. Charts and tables.
Opportunities for Congressional Oversight and Improved Use of Taxpayer Funds: Budgetary Implications of Selected GAO Work
A basic reference document for persons interested in the federal budget-making process. Emphasizes budget terms in addition to relevant economic and accounting terms to help the user appreciate the dynamics of the budget process. Also distinguishes between any differences in budgetary and non-budgetary meanings of terms. Over 300 terms defined. Index. Appendices: overview of the federal budget process, budget functional classification, and more.
As the United States enters a new century, the 107th Congress and the new administration face an array of challenges and opportunities to enhance the performance and accountability of the federal government and to position our country for the future. Our recently issued Performance and Accountability Series described those challenges and opportunities in (1) a governmentwide summary, (2) separate reports on 21 departments and agencies, and (3) a companion volume focusing on government operations and programs which our work has identified as high risk because of their greater vulnerabilities to waste, fraud, abuse, and mismanagement. This report complements that series by providing a framework for considering the budgetary implications of certain program reform options discussed in past GAO work but not yet addressed or enacted. While this report is not intended to represent a complete summary of possible options, it does provide specific examples that demonstrate the programmatic and fiscal oversight needed as we enter the new millennium.
In recent years, congressional concern and public debate have increased about the nature and growing number of earmarks. This report seeks to provide Congress and the public with an understanding of how agencies respond to congressional funding directions by examining how selected executive branch agencies translate these directions from Congress into governmental activities. There have been numerous calls in and out of Congress for earmark reform in response to concerns about the nature and number of earmarks. Both Houses of Congress have taken steps to increase disclosure requirements. The President has also called for earmark reform. In January 2007, the Office of Management and Budget (OMB) directed agencies to collect and submit data to it on fiscal year 2005 earmarks in appropriations bills and certain authorization bills. GAO collected and analyzed information on four agencies' processes (i.e., the Department of Defense, Department of Energy, Department of Transportation, and U.S. Army Corps of Engineers' Civil Works programs). Our objectives were to identify, for these agencies, (1) their processes for identifying and categorizing congressional directives; (2) their processes for tracking, implementing, and reporting on congressional directives; and (3) agency officials' views on the trends and impact of congressional directives.