Budget Function Classification

Agency Spending and Personnel Levels for Fiscal Years 1994 and 1995 Gao ID: AIMD-95-115FS April 11, 1995

This fact sheet examines the functions performed by federal agencies. GAO identifies those functions that are uniquely associated with each agency and those performed by two or more agencies. This fact sheet also provides financial information and civilian personnel levels associated with each function. GAO presents actual fiscal year 1994 and estimated fiscal year 1995 information from the President's 1996 budget. This fact sheet contains (1) a matrix of federal agencies according to budget function classifications developed by the Office of Management and Budget, (2) a separate presentation for each agency depicting obligation and employment levels by budget function, and (3) a separate presentation for each budget function showing obligation and employment levels by agency.

GAO found that: (1) in FY 1994, most federal agencies and departments addressed more than one budget function; (2) the reputed obligations reflected agency commitments, but not the level of outlays made in a particular FY; and (3) comparing the share of obligations to the share of full time employees can indicate the method of service delivery for an agency or department within a given mission area.

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