United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2008-01-31 monographic deposited born digital 4 p. GA 1.13:GAO-08-410SP https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-410SP P0b002ee180384262 f:d08410sp DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-08-410SP machine generated eng fdlp REPORT GAOREPORTS-GAO-08-410SP GAO-08-410SP Accountability Auditing standards Budget cuts Budget deficit Budget outlays Deficit reduction Economic analysis Federal funds Fiscal policies Future budget projections Payments Strategic planning Other Written Product A80335 The unified budget deficit--sometimes called the "cash deficit"--and the net operating cost-- sometimes called the "accrual deficit"--are two key measures of the government's annual fiscal position. The cash deficit provides information on the government's current cash flow and borrowing needs. The accrual deficit provides information on the current cost of government-- the amount of resources used to produce goods or deliver services during the fiscal year-- regardless of when cash is used. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-410SP/html/GAOREPORTS-GAO-08-410SP.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-410SP/pdf/GAOREPORTS-GAO-08-410SP.pdf GAO-08-410SP https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-410SP Other Written Product GAO-08-410SP; Understanding Similarities and Differences between Accrual and Cash Deficits: Update for Fiscal Year 2007; Accountability Auditing standards Budget cuts Budget deficit Budget outlays Deficit reduction Economic analysis Federal funds Fiscal policies Future budget projections Payments Strategic planning