Summary

Pursuant to a congressional request, GAO reviewed federal year-end spending patterns for fiscal years 1982 through 1984.

GAO found that: (1) government-wide, year-end obligations were declining during the 3-year period; (2) the current overall spending pattern was the same but the spending rates were less; (3) some agencies continued to obligate large sums at the close of the fiscal year; and (4) detailed audits would have to be made to determine the propriety of the funds obligated late in the fiscal year.