Budget Function Classification

This fact sheet examines the functions performed by agencies in the federal government, identifying those that are uniquely associated with each agency and those that are done by two or more agencies. It also provides financial information and civilian personnel levels associated with each function. GAO provides tabular and graphical presentations showing (1) a matrix of federal departments and agencies according to budget function and subfunction classifications developed by the Office of Management and Budget, (2) separate presentations for departments and agencies depicting obligation and employment levels by budget function, (3) separate presentations for each budget function showing obligation and employment levels for departments and agencies, and (4) end-of-year employment "head counts" for each department and agency.

GAO found that: (1) the budget function and subfunction classification system provides a means to classify budgetary resources according to the nature and extent of activities within each agency; (2) classifying federal departments and agencies by budget functions provides information on how their missions and organizational structures vary; (3) Congress uses budget function classifications in its concurrent resolutions on the budget; (4) although most federal departments and agencies address more than one budget function, a function may be associated entirely with one agency; (5) although a budget function may be associated with one agency, it may not represent the dominant share of that agency's obligations; and (6) federal agency civilian employment levels decreased by 1.4 percent in fiscal year (FY) 1993 and FY 1994.