Army Training: One-Third of 1993 and 1994 Budgeted Funds Were Used for
Other Purposes (Letter Report, 04/07/95, GAO/NSIAD-95-71).

Pursuant to a congressional request, GAO reviewed the Army's use of its
military training funds, focusing on whether the: (1) Army used training
funds for other purposes; and (2) Army's budget requests for training
funds were consistent with the amounts needed for training exercises to
ensure combat readiness.

GAO found that: (1) in fiscal years 1993 and 1994, the Army used about
33 percent of its budgeted training funds for purposes other than
training; (2) the Army used some of the diverted funds for base
operations, real property and depot maintenance, and contingency
operations; (3) the Army did not report the diversions to Congress
because the training funds were not separate budget items and fund
movements within the same budget activity did not require congressional
approval; (4) Congress has directed that such diversions be reported
beginning in fiscal year (FY) 1996; (5) the requested training funds
have exceeded the amounts needed to support readiness objectives; (6) in
general, combat units have maintained their readiness at
lower-than-budgeted training levels, but some have reported degraded
readiness due to insufficient funding during the last quarter of FY
1994; (7) the model the Army used to determine the amount of training
funds needed contained outdated and incorrect assumptions and failed to
consider certain factors; and (8) the Army is updating its model to
improve its funding estimates to better reflect its current training
requirements.

--------------------------- Indexing Terms -----------------------------

 REPORTNUM:  NSIAD-95-71
     TITLE:  Army Training: One-Third of 1993 and 1994 Budgeted Funds 
             Were Used for Other Purposes
      DATE:  04/07/95
   SUBJECT:  Combat readiness
             Military training
             Army personnel
             Reporting requirements
             Training utilization
             Future budget projections
             Budget outlays
             Reprogramming of appropriated funds
             Military budgets
             Defense operations
IDENTIFIER:  Army Training Resource Model
             Army Battalion Level Training Model
             
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