Budget Issues

Compliance Report Required by the Budget Enforcement Act of 1990 Gao ID: AIMD-96-41 February 16, 1996

As required by the Budget Enforcement Act of 1990, this compliance report covers budget sequestration reports issued by the Office of Management and Budget (OMB) and the Congressional Budget Office (CBO). In GAO's opinion, the OMB and CBO reports substantially complied with the act. GAO does raise some implementation issues that are not, in GAO's judgment, compliance issues. They relate to (1) a change in OMB's methodology for calculating inflation for discretionary spending limits, (2) OMB's reestimate of enacted emergency legislation, and (3) differences in OMB and CBO spending estimates of appropriation acts and direct spending legislation.

GAO found that: (1) OMB and CBO reports substantially complied with the act's requirements, but there were differences between OMB and CBO discretionary spending limit estimates; (2) the difference in the budget authority estimates was due to differing interpretations of how discretionary spending limits should be adjusted for inflation; (3) OMB and CBO outlay estimates for general purpose appropriation acts varied by $87 million; and (4) CBO estimated $410 million more in rescinded budget authority for an emergency supplemental appropriation than OMB for fiscal years 1995 and 1996.



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