Budget Function Classifications: Origins, Trends, and Implications for Current Uses

Pursuant to a congressional request, GAO provided information on budget function classifications, focusing on: (1) the origins and evolution of the current structure and recent spending trends by function; and (2) possible challenges in using these classifications as a framework for other governmentwide applications, such as the Federal Government Performance Plan, required by the Government Performance and Results Act, and the Statement Net Cost in the Consolidated Financial Statements of the federal government.