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<classification authority="sudocs">GA 1.13:T-RCED-94-140</classification>
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 <subject>Appropriation accounts</subject>
 <subject>Mission budgeting</subject>
 <subject>Research and development</subject>
 <subject>Federal agency accounting systems</subject>
 <subject>Future budget projections</subject>
 <subject>Congressional/executive relations</subject>
 <subject>Data integrity</subject>
 <subject>Cost accounting standards compliance</subject>
 <subject>Cost-based budgeting</subject>
 <subject>Presidential budgets</subject>
 <identifier>Coast Guard Marine Environmental Protection Program</identifier>
 <identifier>Coast Guard Defense Readiness Program</identifier>
 <identifier>Coast Guard Acquisition, Construction, and Improvements</identifier>
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 <title>Coast Guard: Issues Related to the Fiscal Year 1995 Budget Request</title>
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<abstract>For the past decade, Congress has repeatedly expressed its displeasure
with the Coast Guard&apos;s failure to justify its request for operating
expenses, which include everything from salaries to maintenance costs
for boats and shore facilities. For fiscal year 1995, the Coast Guard is
asking for a total of $3.8 billion, including $2.6 billion for the
operating expense account. This testimony examines the status of the
Coast Guard&apos;s actions to improve its budget process and provides GAO&apos;s
observations on those changes. GAO discusses the Coast Guard&apos;s efforts
to establish a better defined research and development program and
improvements in its management of acquisitions.</abstract>
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<note>Testimony</note>
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 <topic>Appropriation accounts</topic>
 <topic>Mission budgeting</topic>
 <topic>Research and development</topic>
 <topic>Federal agency accounting systems</topic>
 <topic>Future budget projections</topic>
 <topic>Congressional/executive relations</topic>
 <topic>Data integrity</topic>
 <topic>Cost accounting standards compliance</topic>
 <topic>Cost-based budgeting</topic>
 <topic>Presidential budgets</topic>
 <topic>Coast Guard Marine Environmental Protection Program</topic>
 <topic>Coast Guard Defense Readiness Program</topic>
 <topic>Coast Guard Acquisition, Construction, and Improvements</topic>
 <topic>Program</topic>
 <topic>Coast Guard Research, Development, Test and Evaluation</topic>
 <topic>Program</topic>
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