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 2011-05-24 U.S. Government Printing Office 1999-03-09 monographic deposited born digital 14 p. GA 1.13:T-AIMD/RCED-99-110 https://www.govinfo.gov/app/details/GAOREPORTS-T-AIMD-RCED-99-110 P0b002ee180d17169 f:a599110t DGPO 2011-05-24 2010-12-20 GAOREPORTS-T-AIMD-RCED-99-110 machine generated eng fdlp REPORT GAOREPORTS-T-AIMD-RCED-99-110 T-AIMD/RCED-99-110 Presidential budgets General fund accounts Trust funds Budget administration Unified budgets Budget deficit Budget surplus Federal aid for transportation Balanced budgets Airport and Airway Trust Fund Highway Trust Fund Testimony AIMD RCED A599110 This testimony discusses budget accounting and budget enforcement as they relate to trust funds and other special funds in the federal budget. GAO focuses on three areas: (1) the structure of the federal budget especially categorizations within the unified budget; (2) the budget outlook, discretionary caps, and enforcement situation as the United States enters a projected era of unified budget surpluses; and (3) the potential implications of changes in the treatment of the aviation programs. https://www.govinfo.gov/content/pkg/GAOREPORTS-T-AIMD-RCED-99-110/html/GAOREPORTS-T-AIMD-RCED-99-110.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-T-AIMD-RCED-99-110/pdf/GAOREPORTS-T-AIMD-RCED-99-110.pdf GAO/T-AIMD/RCED-99-110 https://www.govinfo.gov/app/details/GAOREPORTS-T-AIMD-RCED-99-110 Testimony GAO/T-AIMD/RCED-99-110; Budget Issues: Trust Funds in the Budget; Presidential budgets General fund accounts Trust funds Budget administration Unified budgets Budget deficit Budget surplus Federal aid for transportation Balanced budgets Airport and Airway Trust Fund Highway Trust Fund Public Law 105-178