Budget Issues: Analysis of Unexpected Balances at Selected Civil Agencies.
Abstract
This GAO report was undertaken to identify the reasons that affect the levels of unexpended balances, to identify any patterns in the unexpended balances among agencies and programs, and to determine if civil spending and obligation rates are stable. This report consists of five appendixes. Appendix I provides the background for the study, including its objectives, scope, and methodology. Appendix II contains statistics on unexpended balances that update the January 1986 report. Appendix III presents an analysis of the unexpended balances at the five civil agencies chosen for this study and discusses in detail 7 of the 24 reasons for unobligated balances which were identified. Appendix IV contains a discussion of some of the remaining 17 reasons within the context of the agency and the specific accounts to which they apply. Appendix IV also includes a table for each agency showing the amounts of unobligated balances in 1985 that were attributed to each applicable reason. Appendix V contains a description of the 24 reasons identified for the unobligated balances. A glossary of budget terms used in this report is also included.
Document Details
- Document Type
- Technical Report
- Publication Date
- Sep 01, 1986
- Accession Number
- ADA173896
Entities
Organizations
- United States Government Accountability Office