Name: Budget Object Classification: Origins and Recent Trends: Aimd-94-147
SKU: 59673177
Availability: OutOfStock
Author: U. S. Government Accountability Office ( ; U. S. Government Accountability Office (

portada Budget Object Classification: Origins and Recent Trends: Aimd-94-147

Budget Object Classification: Origins and Recent Trends: Aimd-94-147

Formato

Libro Físico

Editorial

Bibliogov

Autor

U. S. Government Accountability Office ( ; U. S. Government Accountability Office (

Idioma

Inglés

N° páginas

Encuadernación

Tapa Blanda

Dimensiones

24.6x18.9x0.4 cm

Peso

0.16 kg.

ISBN13

9781287167556

Categorías

Política y gobierno

Budget Object Classification: Origins and Recent Trends: Aimd-94-147

U. S. Government Accountability Office ( ; U. S. Government Accountability Office ( (Autor) · Bibliogov · Tapa Blanda

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Reseña del libro "Budget Object Classification: Origins and Recent Trends: Aimd-94-147"

Pursuant to a congressional request, GAO provided information on budget object classifications, focusing on: (1) their origins, development, and use; (2) present historical trend data; and (3) actual and proposed uses of object class data to reduce federal administrative expenses. GAO found that: (1) budget object classification defines budget outlays by the personal and contractual services obtained, capital assets acquired, and other charges and payments made by the government; (2) object classes do not give precise information about services or equipment purchases, since an outlay could properly be recorded in any one of several classes; (3) object classification grew out of a voucher-based accounting system in an effort to control executive branch spending; (4) as the federal budget became more complex, object classification gave way to performance-based budgeting and became a supplementary means to provide budget information; (5) during fiscal years 1972 through 1993, object classes mirrored other budget trends such as interest costs and transfer payments which represented an increased share of the budget; (6) in 1993, the Administration and Congress sought to reduce administrative costs by reducing obligations for certain administrative object classes, but the object classes did not distinguish between administrative and program costs; and (7) the object classes targeted for reduction have experienced very low or negative annual growth rates since 1976.