Progress in Improving Program and Budget Information for Congressional Use

During the past year, GAO studied and reported on many aspects of the budget process. It has provided numerous reports to Congress, testimony before congressional committees, and other assistance to members and staff of Congress. These reports included analyses and recommendations for improving agencies' budget execution, including improvements in monitoring and controlling spending patterns to avoid wasteful yearend obligations and expenditures.

GAO addressed needed improvements in budget formulation and information in reports concerning zero-base budgeting; case studies of budget development in various agencies; the feasibility of a mission budget structure for one agency; and the use of full funding practices for multiyear projects and activities. Reports and testimony analyzed proposals for improving congressional oversight and executive branch accountability. Other matters covered included needed improvement in budget treatment of agency borrowings, ways to enhance congressional control over federal credit activities and research and development programs, and the elimination of needless agency reports to Congress. GAO continued its cooperative work with agencies to provide program and budgetary information to several congressional authorizing committees for use in their reports to the Budget Committees. GAO is now preparing a commprehensive report on current issues in the budget process. It hopes to identify ways of resolving budgetary issues and achieving the needed consistency and unity in budgetary concepts and practices envisioned in the Legislative Reorganization Act of 1970.