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PAD-80-5 1 (1979-11-21)

handle is hein.gao/gaobababa0001 and id is 1 raw text is: IRESTRICTED - pot tQ t*-ep~ spI outside the IIi Aceountng otfce t~ b~pcfcap by tb* Ofik. of ~n1sin~ ation. Dv COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON, D.C. 20548 UNITEQ B-115398 RELEASED NOV 2 1 1973 The Honorable Jamie L. Whitten __ -_ C1 Chairman, Committee on Appropriations _ House of Representatives Dear Mr. Chairman: Subject: Effectiveness of the Federal Appor- tionment Process and Implications for Budget Execution (PAD-80-5) This is in response to your April 23, 1979, request that we study the effectiveness of the apportionment process. You also asked for our suggestions on strengthening budget execu- tion through the apportionment process. We have completed a survey of the process, which en- tailed: --indepth interviews with current and past budget offi- cials of the Office of Management and Budget (OMB) and executive agencies regarding their experiences with the operations and effectiveness of the process and their suggestions for ways to improve it; and --research of completed and ongoing General Accounting Office studies for information and ideas that relate to the process. During our interviews and research, we addressed two key objectives of the nti-deficiency Act, which controls the apportionment process:(1) the effective control over the use of appropriations so as to prevent the incurring of obliga- tions at a rate which would lead to deficiency (or supple- mental) appropriations, and (2) the most effective and econ- omical use of budgetary resources. To help accomplish these objectives, reserves may be established by the apportioning officer. The funds may be reserved for contingencies and to show program savings resulting from changes in scope or greater operating efficiency.) While we did not obtain written comments on this work, we did give OMB officials a formal briefing and we have con- sidered their oral comments. Pasically they did not disagree with our findings and the general future steps to be consid- ered. We also presented the same briefing to representatives of the committee and have kept them informed of the progress of our work and ideas on this subject. This letter contains

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