<mods xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.3" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" ID="P0b002ee18037674b">
<name type="corporate">
 <namePart>United States Government Publishing Office</namePart>
 <role>
  <roleTerm authority="marcrelator" type="text">publisher</roleTerm>
  <roleTerm authority="marcrelator" type="code">pbl</roleTerm>
</role>
 <role>
  <roleTerm authority="marcrelator" type="text">distributor</roleTerm>
  <roleTerm authority="marcrelator" type="code">dst</roleTerm>
</role>
</name>
<name type="corporate">
 <namePart>United States</namePart>
 <namePart>Government Accountability Office</namePart>
 <namePart>Accounting and Information Management Division</namePart>
 <role>
  <roleTerm authority="marcrelator" type="text">author</roleTerm>
  <roleTerm authority="marcrelator" type="code">aut</roleTerm>
</role>
 <description>Government Organization</description>
</name>
<typeOfResource>text</typeOfResource>
<genre authority="marcgt">government publication</genre>
<language>
 <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</language>
<extension>
 <collectionCode>GAOREPORTS</collectionCode>
 <category>Legislative Agency Publications</category>
 <waisDatabaseName>gao</waisDatabaseName>
 <branch>legislative</branch>
 <dateIngested>2010-08-12</dateIngested>
</extension>
<originInfo>
 <publisher>U.S. Government Printing Office</publisher>
 <dateIssued encoding="w3cdtf">1994-04-28</dateIssued>
 <issuance>monographic</issuance>
</originInfo>
<physicalDescription>
 <note type="source content type">deposited</note>
 <digitalOrigin>born digital</digitalOrigin>
</physicalDescription>
<classification authority="sudocs">GA 1.13:T-AIMD-94-112</classification>
<identifier type="uri">https://www.govinfo.gov/app/details/GAOREPORTS-T-AIMD-94-112</identifier>
<identifier type="local">P0b002ee18037674b</identifier>
<identifier type="former package identifier">f:tai94112</identifier>
<recordInfo>
 <recordContentSource authority="marcorg">DGPO</recordContentSource>
 <recordCreationDate encoding="w3cdtf">2010-08-12</recordCreationDate>
 <recordChangeDate encoding="w3cdtf">2011-03-24</recordChangeDate>
 <recordIdentifier source="DGPO">GAOREPORTS-T-AIMD-94-112</recordIdentifier>
 <recordOrigin>machine generated</recordOrigin>
 <languageOfCataloging>
  <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</languageOfCataloging>
</recordInfo>
<accessCondition type="GPO scope determination">fdlp</accessCondition>
<extension>
 <docClass>REPORT</docClass>
 <accessId>GAOREPORTS-T-AIMD-94-112</accessId>
 <reportNumber>T-AIMD-94-112</reportNumber>
 <subject>Oversight by Congress</subject>
 <subject>Fiscal policies</subject>
 <subject>Future budget projections</subject>
 <subject>Proposed legislation</subject>
 <subject>Multiple-year budget authority</subject>
 <subject>State budgets</subject>
 <subject>Appropriations</subject>
 <subject>One-year budget authority</subject>
 <subject>Budget administration</subject>
 <subject>Congressional budgets</subject>
 <identifier>National Performance Review</identifier>
 <type>Testimony</type>
 <seriesAbbrev>AIMD</seriesAbbrev>
</extension>
<titleInfo>
 <title>Budget Process: Biennial Budgeting for the Federal Government</title>
</titleInfo>
<abstract>GAO supports the provisions of S. 1824 that deal with multiyear
authorizations and biennial budget resolutions.  GAO believes that
multiyear fiscal policy agreements and multiyear authorizations make a
great deal of sense, but they do not require changing the appropriations
decision cycle for annual to biennial.  Although biennial appropriations
could save time for federal agencies, they also could shift control and
oversight over federal programs away from Congress.  Moreover, although
budgeting always involves forecasting, the longer the period of the
forecast, the greater the uncertainty.  Increased difficulty in
forecasting is one of the main reasons that states have switched from
biennial to annual cycles.  Dramatic changes in program design or agency
structure, such as those that Congress is considering in many areas,
will make budget forecasting even more difficult.  Moving from an annual
to a biennial appropriations cycle at the same time may be unwise, given
the potential for program changes that could require major budgeting
changes in the second year of a biennium.  If this were to happen,
biennial budgeting would exist only in theory.  In GAO&apos;s view, biennial
appropriations would hardly be a cure-all for the nation&apos;s budget
problems.  Congress will have to ask itself how it wants to exercise its
constitutional authority over appropriations and in what forum it will
conduct its oversight responsibilities.</abstract>
<location>
 <url displayLabel="HTML rendition" access="raw object">https://www.govinfo.gov/content/pkg/GAOREPORTS-T-AIMD-94-112/html/GAOREPORTS-T-AIMD-94-112.htm</url>
</location>
<identifier type="preferred citation">GAO/T-AIMD-94-112</identifier>
<location>
 <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/GAOREPORTS-T-AIMD-94-112</url>
</location>
<note>Testimony</note>
<extension>
 <searchTitle>GAO/T-AIMD-94-112; Budget Process: Biennial Budgeting for the Federal Government;
            </searchTitle>
</extension>
<subject>
 <topic>Oversight by Congress</topic>
 <topic>Fiscal policies</topic>
 <topic>Future budget projections</topic>
 <topic>Proposed legislation</topic>
 <topic>Multiple-year budget authority</topic>
 <topic>State budgets</topic>
 <topic>Appropriations</topic>
 <topic>One-year budget authority</topic>
 <topic>Budget administration</topic>
 <topic>Congressional budgets</topic>
 <topic>National Performance Review</topic>
</subject>
</mods>