Energy Management

Systematic Analysis of DOE's Uncosted Obligations Is Needed Gao ID: T-RCED-92-41 March 24, 1992

GAO testified on how the Department of Energy (DOE) analyzes uncosted obligations when formulating its budget requests. Generally, uncosted obligations are obligations that DOE has made to contractors for goods and services that have not yet been provided and for which no costs have been incurred. Thus, costs relating to the obligations will be incurred in the future. GAO discusses (1) the size of DOE's growing uncosted obligations, (2) their significance in the budget formulation process, (3) why the uncosted balances exist, and (4) DOE's analysis of uncosted obligations for its fiscal year 1993 budget request.

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