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Pursuant to a congressional request, GAO provided budgeting and funding information for fiscal year (FY) 1990 and FY 1991 for the Department of Transportation's Research and Special Programs Administration (RSPA), documenting: (1) the variances between RSPA budget estimates as modified by Congress and set out in conference reports; and (2) obligations and allotments for RSPA research and special programs apppropriations for FY 1990 and FY 1991. GAO found that: (1) in both fiscal years, RSPA shifted funds that had been recommended by the appropriation committees for program activities to fund additional personnel compensation and administrative expenses; (2) RSPA did not obligate or allot funds in excess of its total appropriations for FY 1990 or FY 1991; (3) in the absence of specific statutory limitations, RSPA is legally free to move funds within its appropriation; (4) the FY 1990 and FY 1991 variances resulted, in part, from organizational changes designed to improve the management of RSPA activities; (5) neither RSPA nor Congress adjusted the budget to reflect the estimated expenses of the revised organization; and (6) in both fiscal years, RSPA allotted full-time permanent positions differently than recommended by appropriations committees.