United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2001-07-26 monographic deposited born digital 9 p. GA 1.13:GAO-01-994T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-994T P0b002ee18039fe74 f:d01994t DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-01-994T machine generated eng fdlp REPORT GAOREPORTS-GAO-01-994T GAO-01-994T Accounting procedures Accounting standards Appropriation accounts Budget outlays Defense appropriations Financial management systems Financial records Internal controls Noncompliance Expired appropriations Testimony A01465

In 1990, Congress changed the law governing the use of appropriation accounts because it determined that controls over them were not working. The Department of Defense (DOD) circumvented the provisions in the account closing law that were intended to strengthen Congress' control over the amounts and purposes for which appropriated funds were spent. DOD was aware of the limitations the account closing law placed on the availability of canceled appropriations and that the law was enacted because of previous abuses by DOD's use of old appropriations. DOD also knew that a major system used to control its use of appropriations allowed for disbursements to be charged inconsistent with that law. However, it did nothing to fix the system, although it estimated the cost to do so to be minimal. In the longer term, DOD will need to resolve its financial management problems, including the lack of leadership and accountability that have been the subject of numerous reports and recommended corrective actions over the years. The Secretary and the Comptroller of DOD have stated their intention to vigorously pursue financial management reform and plans are being developed to transform DOD's financial management systems and practices. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-994T/html/GAOREPORTS-GAO-01-994T.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-994T/pdf/GAOREPORTS-GAO-01-994T.pdf GAO-01-994T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-994T Testimony GAO-01-994T; Canceled DOD Appropriations: $615 Million of Illegal or Otherwise Improper Adjustments; Accounting procedures Accounting standards Appropriation accounts Budget outlays Defense appropriations Financial management systems Financial records Internal controls Noncompliance Expired appropriations Title 31 Section 1351 Title 31 Section 1502 31 U.S.C. 1351 31 U.S.C. 1502 Public Law 101-510