Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed budget accounting and budget enforcement as they relate to trust funds and other special funds in the budget, focusing on: (1) the structure of the federal budget--especially categorizations within the unified budget; (2) the budget outlook, discretionary caps, and enforcement situation as the nation enters a projected era of unified budget surpluses; and (3) potential implications of changes in the treatment of the aviation programs."