BY LAW, THE COMPTROLLER GENERAL CONDUCTS A PROGRAM TO DEVELOP STANDARD TERMS AND CLASSIFICATION FOR FEDERAL FISCAL, BUDGETARY, AND PROGRAM-RELATED INFORMATION; IDENTIFIES CONGRESSIONAL NEEDS FOR SUCH INFORMATION; MONITORS RECURRING CONGRESSIONAL REPORTING REQUIREMENTS; AND MAKES RECOMMENDATIONS FOR CHANGES IN THESE REQUIREMENTS. GAO'S ANALYSES OF BUDGET CONCEPTS AND PRACTICES OVER 1978 COVERED A WIDE RANGE OF QUESTIONS IN SEVERAL REPORTS TO CONGRESSIONAL COMMITTEES. THESE INCLUDED TWO STUDIES OF EXECUTIVE BRANCH UNEXPANDED BALANCES OF BUDGET AUTHORITY AND SEVERAL STUDIES ADDRESSING FUNDING PROCEDURES AND THE RECORDING OF BUDGET AUTHORITY TO FEDERAL PROGRAMS. OTHER STUDIES ARE BEING CONDUCTED ON BUDGET CONCEPTS AND PRACTICES. GAO IS ALSO DEVELOPING STANDARD PROGRAM AND BUDGET DESCRIPTIONS AND CLASSIFICATIONS FOR USE BY FEDERAL AGENCIES IN REPORTING FISCAL, BUDGETARY, AND PROGRAM-RELATED INFORMATION. IN IDENTIFYING INFORMATION NEEDS, GAO'S WORK HAS BEEN AIMED AT ASSISTING BOTH THE CONGRESSIONAL AUTHORIZING AND APPROPRIATIONS COMMITTEES. THIS INCLUDED ASSISTANCE TO 15 AUTHORIZING COMMITTEES CONCERNING THEIR 'VIEWS AND ESTIMATES' REPORTS TO THE RESPECTIVE BUDGET COMMITTEES. GAO ALSO CONTINUED TO UPDATE DATA BASE FOR USE IN MONITORING CONGRESSIONAL REPORTING REQUIREMENTS, TO RESPOND TO CONGRESSIONAL INQUIRIES AND TO DEVELOP RECOMMENDATIONS FOR REPORT ELIMINATION OR MODIFICATION. THE EXECUTIVE BRANCH OVER THE YEAR TOOK SEVERAL STEPS TO IMPROVE ITS REPORTING OF FISCAL, BUDGETARY, AND PROGRAM INFORMATION INCLUDING A REVISED STRUCTURE OF BUDGET FUNCTION; A PRESENTATION OF MATERIAL ON NATIONAL NEEDS, AGENCY MISSIONS, AND BASIC PROGRAMS AND A CLASSIFICATION OF FEDERAL TAX EXPENDITURE INFORMATION BY BUDGET FUNCTION. HOWEVER, FURTHER EXECUTIVE BRANCH COOPERATION WILL BE NECESSARY IF CERTAIN GAO PROPOSALS AND RECOMMENDATIONS ARE TO BE FULLY IMPLEMENTED. (MJW)