	Overview of Observations

Federal budget accounts are a product of the needs and goals of many users and reflect the many roles which they have been asked to address. The present budget account “structure” was not created as a single integrated framework but rather developed, for the most part, as separate budget accounts over time to respond to specific needs. Our review of fiscal year 1995 budget accounts revealed a structure characterized by a concentration of budgetary resources in a few large accounts and a scattering of remaining resources among hundreds of other accounts; a mix of account orientations with an emphasis on programs and processes, rather than objects of expense or organizations; over 70 percent of total budgetary resources available in fiscal year 1995 from sources which did not require congressional approval in the current year; and extensive use of general funds to provide most budgetary resources to most accounts, but with special and trust funds supporting about 30 percent of total resources and 20 percent of all accounts. Object, organization, process, and program orientations are found throughout the federal budget account structure.
Why GAO Did This Study

Pursuant to a congressional request, GAO provided a descriptive overview of the federal budget account structure.

What GAO Found

GAO found that: (1) federal budget accounts are a product of the needs and goals of many users and address many different roles; (2) the present budget account structure was not created as a single integrated framework, but was mainly developed as separate budget accounts to respond to specific needs; (3) the budget account structure is characterized by a concentration of budgetary resources in a few large accounts and a scattering of remaining resources among hundreds of other accounts, and a mix of account orientations with an emphasis on programs and processes, rather than objects of expense or organizations; (4) over 70 percent of the total budgetary resources available in fiscal year 1995 came from sources which did not require congressional approval in the current year; and (5) general funds are used to provide budgetary resources to most accounts, with special and trust funds supporting about 30 percent of total resources and 20 percent of all accounts.