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<classification authority="sudocs">GA 1.13:GAO-06-530</classification>
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 <subject>Budget outlays</subject>
 <subject>Budget surplus</subject>
 <subject>Funds management</subject>
 <subject>Industrial funds</subject>
 <subject>Military budgets</subject>
 <subject>Military policies</subject>
 <subject>Policy evaluation</subject>
 <subject>Defense Working Capital Fund</subject>
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<titleInfo>
 <title>Defense Working Capital Fund: Military Services Did Not Calculate and Report Carryover Amounts Correctly</title>
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<abstract>According to the Department of Defense&apos;s (DOD) fiscal year 2006
budget estimates, working capital fund activity groups (depot	 
maintenance, ordnance, and research and development) will have	 
about $6.3 billion of funded work that will be carried over from 
fiscal year 2006 into fiscal year 2007. The congressional defense
committees recognize that these activity groups need some	 
carryover to ensure smooth work flow from one fiscal year to the 
next. However, the committees have previously raised concern that
the amount of carryover may be more than is needed. GAO was asked
to determine (1) if the military services&apos; carryover calculations
were in compliance with DOD&apos;s new carryover policy and (2) if	 
customers were submitting orders to working capital fund	 
activities late in the fiscal year and, if so, the effect this	 
practice has had on carryover.</abstract>
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 <searchTitle>GAO-06-530; Defense Working Capital Fund: Military Services Did Not Calculate and Report Carryover Amounts Correctly;
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 <topic>Budget outlays</topic>
 <topic>Budget surplus</topic>
 <topic>Funds management</topic>
 <topic>Industrial funds</topic>
 <topic>Military budgets</topic>
 <topic>Military policies</topic>
 <topic>Policy evaluation</topic>
 <topic>Defense Working Capital Fund</topic>
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