United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1996-05-31 monographic deposited born digital 177 p. GA 1.13:AIMD-96-79 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-96-79 P0b002ee18037f515 f:ai96079 DGPO 2010-08-12 2011-03-28 GAOREPORTS-AIMD-96-79 machine generated eng fdlp REPORT GAOREPORTS-AIMD-96-79 AIMD-96-79 Backdoor authority Appropriation accounts Deficit reduction Trust funds Public enterprise revolving fund accounts Budget functions Offsetting collections Permanent budget authority Budget obligations Highway Trust Fund Foreign Military Sales Trust Fund Airport and Airway Trust Fund Defense Business Operations Fund CCC Fund Postal Service Fund TVA Fund Bonneville Power Administration Fund Federal Buildings Fund DOT Ocean Freight Differential Account Treasury Other Interest on the Public Debt Account Old Age and Survivors Insurance Trust Fund Hospital Insurance Trust Fund Supplementary Medical Insurance Trust Fund Social Security Disability Insurance Trust Fund Civil Service Retirement and Disability Fund RTC Revolving Fund Bank Insurance Fund BIF Letter Report AIMD

This report updates GAO's 1987 inventory of accounts with spending authority and permanent appropriations, commonly known as "backdoor authority." GAO provides information on such accounts and analyzes the changes in the number and dollar amounts of accounts with backdoor authority. It also provides information on each reported account's status under the Balanced Budget and Emergency Deficit Control Act--that is, whether it is subject to or exempt from sequestration or subject to any special rules or limitations. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-96-79/html/GAOREPORTS-AIMD-96-79.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-96-79/pdf/GAOREPORTS-AIMD-96-79.pdf GAO/AIMD-96-79 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-96-79 Letter Report GAO/AIMD-96-79; Budget Issues: Inventory of Accounts With Spending Authority and Permanent Appropriations, 1996; Backdoor authority Appropriation accounts Deficit reduction Trust funds Public enterprise revolving fund accounts Budget functions Offsetting collections Permanent budget authority Budget obligations Highway Trust Fund Foreign Military Sales Trust Fund Airport and Airway Trust Fund Defense Business Operations Fund CCC Fund Postal Service Fund TVA Fund Bonneville Power Administration Fund Federal Buildings Fund DOT Ocean Freight Differential Account Treasury Other Interest on the Public Debt Account Old Age and Survivors Insurance Trust Fund Hospital Insurance Trust Fund Supplementary Medical Insurance Trust Fund Social Security Disability Insurance Trust Fund Civil Service Retirement and Disability Fund RTC Revolving Fund Bank Insurance Fund BIF Title 2 Section 906 2 U.S.C. 906 Title 41 Section 11a 41 U.S.C. 11a Public Law 93-344 Public Law 99-177