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Government Budgets, Finances, Expenditures, and Employment


The references below provide information about government expenditures, revenues, fiscal policies, and related issues.

United States Government

Budget of the United States Government (U.S. Office of Management and Budget) (OMB)
http://www.gpo.gov/fdsys/browse/collectionGPO.action?collectionCode=BUDGET (1996-present)
CAPEN Multimedia Center US CD-ROM PrEx 2.8/ 1 (1996-present)
Lockwood Documents US CD-ROM 527: PREX 2.8/ 1:
Reproduces the President's budget proposals.

Bureau of the Public Debt (U.S. Department of the Treasury)
http://www.publicdebt.treas.gov/
Provides information (both current and historic) about public debt; and about savings bonds, t-bills, and other debt instruments.

Congressional Budget Office
http://www.cbo.gov/
The Congressional Budget Office (CBO) provides Congress with budget and economic information. CBO maintains dozens of reports online. Consult the Libraries Catalog for references to hundreds of printed CBO reports available in Lockwood Documents.

Congressional Committees
The following select list of Congressional committees deal with budget and tax issues. Most data describe the committees' activities and related topics in a highly partisan manner. Search the Libraries Catalog for references to thousands of printed documents published by these committees available in Lockwood Documents.

Financial Report of the United States Government (formerly Consolidated Financial Statements ) (US Department of the Treasury. Financial Management Service)
http://www.fms.treas.gov/fr/ (1995-present)
This document is a comprehensive financial statement of all federal government activities. It is intended for use by accountants and others with related backgrounds.

Foreign Assistance Dashboard (U.S. Department of State and U.S. Agency for International Development)
http://foreignassistance.gov 
Enables Americans to understand how and where U.S. foreign aid is spent.  It now covers spending by the Department of State, the Agency for International Development, and the Millennium Challenge Corporation, but additional agencies will be phased in.  The Web site is intended for transparency, not an accounting tool.

National Budget Simulation (NathanNewman.org)
http://www.nathannewman.org/nbs/
An interactive budget game where participants create a budget by increasing and cutting expenditures and revenues. Although the 2006 budget is the most recent, it still gives a good sense of the policy decisions involved.

Office of Management and Budget (OMB)
http://www.whitehouse.gov/omb
Links connect to the federal budget, and OMB bulletins and circulars about budget preparation and execution.

Payment Accuracy ([U.S. Office of Management and Budget in collaboration with the General Services Administration])
http://www.paymentaccuracy.gov/
The Improper Payments Information Act of 2002 (Pub. L. No. 107-300) as amended by the Improper Payments Elimination and Recovery Act of 2010 (Pub. L. No. 111-204), mandates that agencies evaluate programs for improper payments and create improvements that reduce the problem.  The Web site covers rates of current and historical improper payments, describes why it occurs, and explains how agencies attempt to reduce and recover incorrect expenditures.

Performance.gov (U.S. Office of the President)
http://www.performance.gov/
Tracks federal performance in cutting waste and spending taxpayers moneys more effectively. Focus is on acquisitions, financial management, technology, energy sustainability, performance improvement, and customer service.

Pig Book (Citizens Against Government Waste)
http://www.cagw.org/reports/pig-book
An annual compilation of "pork" projects that meet one of seven criteria.

  • Only one chamber of Congress requested the spending.
  • The spending was not specifically authorized.
  • The monies were not competitively awarded.
  • The President did not request the spending
  • The spending greatly exceeds the President's budget request or the previous year's funding.
  • The spending was not the subject of congressional hearings.
  • The spending benefits only a local or special interest.

Coverage includes 1991 through the present. Congress did a bit better in 2006 where only 9,963 projects were identified. The 2005 budget included 13,997 pork projects.

USAspending.gov (U.S. Office of Management and Budget (OMB))
http://www.usaspending.gov/ 
The Federal Funding Accountability and Transparency Act (FFATA) of 2006 mandated that OMB establish a Web site that lists federal monetary awards and contracts greater than $25,000.  Grantees must report sub-contracts of at least $25,000.  Information includes names of recipients, amounts of awards, funding agencies, and locations.


New York State

Classification of Appropriations by the Legislature (New York State. Assembly. Ways and Means Committee and New York State Senate. Finance Committee)
Lockwood Documents NY LEG 787.3-3 CLAAL (1962/1963+ with selected gaps)
Reproduces the budget bills enacted by the Legislature. The New York State Executive Budget is the Governor's requested funding. Actual funding differs from that the Governor requests.

New York State Division of the Budget (DOB)
http://www.budget.ny.gov
DOB prepares budget, expenditure, and revenue plans for the Governor. Its Web site includes links to:

  • Current and previous state budgets.(1999/2000+) Click here for additional copies of state budgets.
  • Citizen guides to the budget.
  • Aid to local governments and school districts.
  • Budget manuals.
  • Press releases.
  • Annual Information Statement used by investors, bondholders, and others in the financial markets to gauge the State's fiscal condition, and other background information about the State's fiscal health.

New York State. Assembly. Ways and Means Committee: Reports
http://assembly.state.ny.us/comm/?sec=post&id=41
The Assembly Ways and Means Committee considers budget, revenue, and expenditure bills. Additional Ways and Means Committee reports are at http://assembly.state.ny.us/Reports/ . Selected titles include:

    • Statistical and Narrative Summary of the Executive Budget
      Lockwood Documents NY LEG 787.3-3 STANS (1994/1995+)
      CAPEN Multimedia Center NY MicFiche LEG 787.3-3 STANS (1976/1977-1985/1986; 1987/1988-1994/19950

 

    • New York State Economic Report
      LOCKWOOD Documents NY LEG 787.3-3 ECORE (1997/1998-2001/2002; 2003-2004+)
      Forecast the state of the economy.

 

    • New York State Revenue Report
      Lockwood Documents NY LEG 787.3-3 REVRE (1997/1998-1998/1999 - 2003/2004+)

 

    • Report of the Fiscal Committees on the Executive Budget ( Green Book ) (prepared jointly with the Senate Finance Committee)
      Lockwood Documents NY LEG 870.8-3 REPFC (1976/1977-1985/1986; 1996/1997-2000/200; 2002/2003+)
      CAPEN Multimedia Center NY MicFiche LEG 870.8-3 REPFC (1983/1984-1994/1995)
      Evaluates estimates set forth in the proposed Budget and analyzes the State's fiscal condition. Separate section provide a fiscal overview; data by agencies; and data about the State debt.

 

  • Statistical and Narrative Summary of the Executive Budget ( Yellow Book )
    Lockwood Documents NY LEG 787.3-3 STANS (1994/1995+)
    CAPEN Multimedia Center NY MicFiche LEG 787.3-3 STANS (1976/1977-1985/1986; 1987/1988-1994/1995)
    An annual report to the Assembly that presents an overview of the State's fiscal condition and the Governor's proposed Budget .

New York State Comptroller (New York State Department of Audit and Control).
http://www.osc.state.ny.us
The State Comptroller is New York's chief fiscal officer. Reports published by this office cover the State's financial, fiscal, and related background information. Key links and printed publications issued by the Comptroller include:

 

    • Financial Data for Local Governments (formerly Special Report on Municipal Affairs ) (New York State Office of the State Comptroller).
      http://www.osc.state.ny.us/localgov/datanstat/findata/index_choice.htm (1996+)
      Lockwood Documents NY COM 695-3 SPERM (1994-1998)
      Lockwood Documents NY AUD 050-3 SPERM (1944-1993)
      Presents financial statistics for New York State counties; cities; towns; villages, school districts; fire districts; industrial development agencies; and other types of local governments. Details include tax valuation; debt; revenues by source; and expenditures by type.

 

    • Financial Data For School Districts for Fiscal Year Ended June 30, ____ . (New York State Office of the State Comptroller)
      Lockwood Documents NY AUD 050-3 SCHDD (1957-1997)
      Covers all aspects of school district finance. Subjects deal with tax levels; property valuations; debt; revenues by source; and types of expenditures. Other features include an analysis of trends; definitions; county summaries; and factors affecting school district financing. This publication was discontinued following the 1997 printed edition. See Financial Data for Local Governments for more current data.

 

 

    • New York's Finances
      http://www.osc.state.ny.us/finance/index.htm
      Links lead to Reports on the State Budget and the state debt. Examples include:
      • Annual Comptroller's Report on the Financial Condition of NYS
      • Citizen's Guide--summarizes revenues and expenditures
      • Monthly Report on Receipts and Disbursements.
      • New York's Comprehensive Annual Financial Report
      • Summary of State Spending and Receipts.

 

    • Open Book New York
      http://www.openbooknewyork.com/
      Data covers New York State’s stimulus spending, state agency spending and revenue, state contracts, and local government spending and revenue.

 

 

  • Reports and Publications : Frequently Requested Publications
    http://www.osc.state.ny.us/reports
    Data pertain to audits; budget and education; contracts; retirement systems; unclaimed funds, and New York City.

New York State Department of Taxation and Finance
http://www.tax.ny.gov
Includes links to tax forms; frequently asked questions; department publications; statistical reports; and related sites.

New York State Executive Budget (New York State. Division of the Budget)
http://purl.org/net/nysl/nysdocs/34199083 (1996/1997+)
Lockwood Documents NY GOV 075.0-3 EXEBU (1932/1933+with selected gaps)
Reproduces the Governor's funding requests. See Classification of Appropriations for expenditures approved by the Legislature

SeeThroughNY (Empire Center for New York State Policy)
http://seethroughny.net/
Information describes how New York State spends our tax dollars.  Separate sections cover payrolls and pensions of state government, cities, towns, villages and school districts; labor and vender contracts; pork barrel expenditures;  and expenditures of legislators. Benchmark options enable users to compare expenditures of specified jurisdictions to average expenditures of similar entities.

State Aid Web Site (New York State Education Department)
http://www.nysed.gov/stateaid/home.html
Enter the name of a school district to view detailed data about state aid. Additional information covers popular topics, such as charter schools, special education, transportation, and books and software; handbooks, manuals and forms; and the State Aid Management System (SAMS). SAMS is a Web system for collecting data from school districts to calculate state aid.

Click here to view additional information about New York State.


State and Local Governments (All States)

Consolidated Federal Funds Report (U.S. Census Bureau).
http://www2.census.gov/pub/outgoing/govs/special60/(1983-2010)
CAPEN Multimedia Center US CD-ROM C 3.266/ 3 (1983/1992-1987/1996)
An annual report that discloses the amounts of moneys distributed by the federal government to states, counties, and municipalities throughout the nation. Note: the CD-ROM edition includes more years of historical data than the Web version.  The Census Bureau discontinued this program. The Web site provides zipped files covering 1983-2010.

Federal, State and Local Governments (U.S. Census Bureau)
http://www.census.gov/govs/
The Census Bureau conducts the Census of Governments every five years with digits ending in 2 and 7 (e.g., 1997, 2002). The Bureau also conducts annual surveys about the structure of governments; finances of the largest cities and counties; education expenditures; tax collections; and public employment and retirement systems. View, print, and download related files in text format or for spreadsheets.

Search the Libraries Catalog for Census of Governments and Government Finances to retrieve a list of related printed reports available in the Libraries.

State and Local Finance (New York State. State University. Nelson A. Rockefeller Institute of Government)
http://www.rockinst.org/government_finance/
The Rockefeller Institutes Fiscal Studies Program researches state and local finances throughout the nation. Topics cover fiscal trends; revenue; gambling; health care; educational finance; social service; and children.

State Revenue Reports (New York State. State University. Nelson A. Rockefeller Institute of Government)
http://www.rockinst.org/government_finance/state_revenue_reports.aspx (2001+)
LOCKWOOD Documents NY GOV 012.3-3 STARR 91-1327 (1996+ with selected gaps)
Provides an overview of revenue in all 50 states.


Canada

Canada Revenue Agency (CRA)
http://www.cra-arc.gc.ca/menu-e.html
The CRA (formerly Canada Customs and Revenue Agency) administers Canadian tax laws and benefit programs.

Department of Finance Canada
http://www.fin.gc.ca/fin-eng.html
Finance Canada prepares the federal budget; analyzes tax policies; regulates the nation's banks; oversees the transfer of federal moneys to the provinces and territories; monitors economic and financial developments; and develops policies for international development and tariffs.

[Provincial and Territorial Departments of Finance] (Canada. Department of Finance)
http://www.fin.gc.ca/activty/faq1-eng.asp#16
Liinks to Canadian provincial and territorial finance agencies.


European Union

Activities of the European Union: Budget
http://europa.eu/pol/financ/index_en.htm
Presents links to background information, fact sheets, and specific EU agencies. For additional information on the European Union, visit the ASL subject guide at http://library.buffalo.edu/asl/guides/busdoc/eu-documents.html .


Other Foreign and International Agencies

Central Government Debt: Statistical Yearbook 2000-2009 (Organization for Economic Cooperation and Development (OECD)) 
http://www.oecd-ilibrary.org/governance/central-government-debt-statistical-yearbook_16840003 
Cites different types of long and short term government debt of OECD countries.

Financial Statistics (Organization of Economic Cooperation and Development (OECD))
http://www.oecd.org/std/Finance.pdf 
Describes nearly 20 OECD databases that deal with aspects of government finance.  Topics cover balance of payments, debt, expenditures, grants, investments, pensions, revenues, and taxation.

Government Finance Statistics Yearbook (International Monetary Fund)
Lockwood HJ 101 .G68 (1981+; current edition in Lockwood Reference; CD-ROM is permanently loaded on a Lockwood Reference Department computer)
Summarizes revenue, expenditures, and debt for nations throughout the world.

Global Development Finance (formerly World Debt Tables ) (World Bank)
Lockwood HJ 8899 .W672 (1997+; most current in Lockwood Reference)
Lockwood Book Collection HJ 8899 .W672 (1990-1996, under previous title World Debt Tables )
Summarizes data about loans to developing nations and repayments of these loans. Selected topics cover foreign direct investment; debt; terms of new commitments; and contractual obligations. Volume 1 provides analysis of trends and volume 2 presents data by countries.

List of Key Indicators (Organization for Economic Cooperation and Development (OECD))
http://www.oecd.org/statistics/ 
A list of statistical topics organized alphabetically.  Selected one pertaining to government finances include aid (development), balance of payments, debt and deficits, foreign direct investments,  government, money supply, national accounts, public consumption, public spending, social spending, and taxation.

 


Guides and Handbooks to the Budget

About Budget of the United States Government (U.S. Office of Management and Budget (OMB))
http://www.gpo.gov/help/index.html#about_budget_of_the_united_states_government.htm
Provides brief descriptions of budget documents published since 1996.

Congressional Quarterly's Desk Reference on the Federal Budget, by Bruce Wetterau (Congressional Quarterly, 1998).
Lockwood Reference HJ 2051 .W43 1998
The author presents basic information about the federal budget in a question and answer format. Separate chapters consider the budget and the economy; where the money comes from; what it is spent on; and the budget process. The "Budget Timeline" covers key events from the Franklin Roosevelt through the Clinton administrations.

Facts and Figures on Government Finance (Tax Foundation)
Lockwood HJ 257 .T25 (1971+; current edition in Lockwood Reference)
A basic reference book in the field of government finance, generally published annually. Separate sections offer an overview of US federal, state, and local governments; and selected economic data. Topics cover taxation, tax rates and revenues by types of taxes; outlays; expenditures; and debt. The editors include a glossary, but they exclude an index.

The Federal Budget: A Guide to Process and Principal Publications by Edward Herman (Pierian Press, 1991).
Lockwood Reference HJ 2051 .H473 1991.
Describes and illustrates how data are located in the federal budget and related documentation published by executive agencies and Congress.


Indexes for Further Information

International Financial Statistics Locator: A Research and Information Guide by Domenica M. Barbuto (Garland Publishing, Inc., 1995).
Lockwood Reference HG 151.7 .B37 1995.
Indexes 22 statistical sources that are widely available. Organization is by countries and topics in one alphabetic sequence. The editor includes detailed descriptions of each source.

ProQuest Statistical Insight (ProQuest)
http://libweb.lib.buffalo.edu/pdp/index.asp?ID=247
Covers the following three statistical publications:

    • American Statistics Index (ASI)
      Lockwood Reference Z7554 U5 A4.
      The most comprehensive guide to statistics published by the federal government. With few exceptions, most items indexed in ASI are available in either Lockwood Library's US government documents collection or in the ASI Microfiche Library (1978-2008). (CAPEN Multimedia Center Micfiche HA 195 A8)

 

    • Index to International Statistics (IIS)
      Lockwood Reference HA 154 .I544 1983-2010.
      IIS indexes statistical publications of the United Nations, the World Bank, and the International Monetary Fund, plus dozens of other international governmental organizations. The Index to International Statistics Microfiche Library includes microfiche copies of almost all items and selected PDF copies. (CAPEN Multimedia Center MicFiche HA 154 .I542)

 

  • Statistical Reference Index (SRI)
    Lockwood Reference Z7554 .U5 S79.
    Indexes statistical publications issued by dozens of trade and professional associations, commercial firms, and state governments.. Approximately two thirds of the materials are available in the Statistical Reference Index Microfiche Library (1980-1982, 1985+2009). (CAPEN Multimedia Center MicFiche Z 7554 U5 S8) The publisher is unable to acquire copyright permissions to reproduce the other information.