United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Resources, Community, and Economic Development Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1994-06-06 monographic deposited born digital GA 1.13:RCED-94-232FS https://www.govinfo.gov/app/details/GAOREPORTS-RCED-94-232FS P0b002ee18039c638 f:rc94232f DGPO 2010-08-12 2011-03-23 GAOREPORTS-RCED-94-232FS machine generated eng fdlp REPORT GAOREPORTS-RCED-94-232FS RCED-94-232FS Budget obligations Contractor payments Obligated budget balances Financial management Cost analysis Forward funding Internal controls Contract administration Budget authority Mission budgeting Other Written Product RCED This fact sheet provides information on uncosted obligations held by the Energy Department's (DOE) management and operating contractors. Uncosted obligations are budget authority that DOE has obligated to its contractors for goods and services that have not yet been provided and for which costs have therefore not yet been incurred. At the end of fiscal year 1993, uncosted obligations totaled about $9 billion for DOE-funded programs. DOE's management and operating contractors held about $5.7 billion of these uncosted obligations. This report discusses the uncosted balances reported by contractors at nine DOE facilities. GAO identified uncosted balances related to ongoing programs that could be used to offset fiscal year 1995 budget needs. GAO focused on the funds in two areas--environmental restoration and waste management and defense programs. These program areas had the largest uncosted balances--$1.8 and $2 billion, respectively--at the end of fiscal year 1993. https://www.govinfo.gov/content/pkg/GAOREPORTS-RCED-94-232FS/html/GAOREPORTS-RCED-94-232FS.htm GAO/RCED-94-232FS https://www.govinfo.gov/app/details/GAOREPORTS-RCED-94-232FS Other Written Product GAO/RCED-94-232FS; Energy Management: Use of Uncosted Balances to Meet Budget Needs; Budget obligations Contractor payments Obligated budget balances Financial management Cost analysis Forward funding Internal controls Contract administration Budget authority Mission budgeting