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<classification authority="sudocs">GA 1.13:AIMD-95-226</classification>
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 <subject>Block grants</subject>
 <subject>Accountability</subject>
 <subject>Entitlement programs</subject>
 <subject>Federal funds</subject>
 <subject>Grants-in-aid</subject>
 <subject>Intergovernmental fiscal relations</subject>
 <subject>Financial management</subject>
 <subject>Federal/state relations</subject>
 <subject>Internal controls</subject>
 <identifier>Aid to Families with Dependent Children Program</identifier>
 <identifier>AFDC</identifier>
 <identifier>Medicaid Program</identifier>
 <identifier>Community Services Block Grant</identifier>
 <identifier>Alcohol, Drug Abuse, and Mental Health Block Grant</identifier>
 <identifier>General Revenue Sharing Program</identifier>
 <identifier>Education Block Grant</identifier>
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<titleInfo>
 <title>Block Grants: Issues in Designing Accountability Provisions</title>
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<abstract>Congress has shown strong interest in consolidating narrowly defined
categorical grant programs into broader purpose block grants. A total of
15 block grant programs with funding of $35 billion were in effect in
fiscal year 1994, constituting a small portion of the total federal aid
to states. If Medicare and Aid to Families With Dependent Children are
added, however, block grant spending could rise substantially--to as
much as $138 billion or about 58 percent of total federal aid to states.
This report summarizes information on how accountability for financial
management program performance can be designed to fit a block grant
approach, and the potential consequences flowing from such provisions.
To provide an overview and summary of GAO&apos;s evaluations of past block
grant programs, GAO reviewed nearly two decades of reports, testimony,
and other GAO correspondence on accountability issues related to
intergovernmental programs. GAO also consulted with experts on block
grants, performance budgeting, and financial accountability.</abstract>
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 <topic>Block grants</topic>
 <topic>Accountability</topic>
 <topic>Entitlement programs</topic>
 <topic>Federal funds</topic>
 <topic>Grants-in-aid</topic>
 <topic>Intergovernmental fiscal relations</topic>
 <topic>Financial management</topic>
 <topic>Federal/state relations</topic>
 <topic>Internal controls</topic>
 <topic>Aid to Families with Dependent Children Program</topic>
 <topic>AFDC</topic>
 <topic>Medicaid Program</topic>
 <topic>Community Services Block Grant</topic>
 <topic>Alcohol, Drug Abuse, and Mental Health Block Grant</topic>
 <topic>General Revenue Sharing Program</topic>
 <topic>Education Block Grant</topic>
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