About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

AIMD-95-155R 1 (1995-05-31)

handle is hein.gao/gaobackwf0001 and id is 1 raw text is: United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-261494 May 31, 1995 The Honorable Mark W. Neumann House of Representatives Dear Mr. Neumann: This letter presents historical information on unobligated balances' in budget accounts associated with proposed rescission items in your draft bill.2 As agreed with your office, the enclosed tables present the fiscal year 1990 through 1994 unobligated balances reported for each account as well as estimates for fiscal year 1995. We were able to associate 100 budget accounts with items listed in the draft bill. As shown in table 1, for each of these accounts, we identified the presence or absence of unobligated balances. Table 2 displays items from the draft bill for. which we were unable to identify a specific budget account. Several factors precluded us from associating specific budget accounts with such items in the draft bill. In some cases, the draft bill listed specific programs or projects (for example, the B-2 bomber) while the relevant budget account structure emphasized cross-cutting functions or activities (for example, Aircraft Procurement or Air Force Research and Development). In other cases, the draft bill listed specific programs or projects--for example, earmarked grants--not clearly identifiable with a specific federal budget account. For the accounts in table 1 which reported unobligated balances, table 3 presents amounts of these balances for fiscal years 1990 through 1995. The 1995 estimates were determined by the cognizant agencies as of December 1994 and were provided to the Office of Management and Budget (OMB) as part of each agency's fiscal year 1996 budget submission. All data presented in this report were obtained from OMB's automated budget system, which is used to prepare the 'Unobligated balances are amounts of budgetary resources that remain available for obligation. In the letter, we distinguish between such balances which expire at the end of a fiscal year and those carried over to the next year. 2Discussion draft, dated May 4, 1995. Unobligated Balances GAO/AIMD-95-155R

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most