United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office National Security and International Affairs Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2000-02-09 monographic deposited born digital 101 p. GA 1.13:NSIAD-00-18 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-00-18 P0b002ee1803a4340 f:ns00018 DGPO 2010-08-12 2011-03-28 GAOREPORTS-NSIAD-00-18 machine generated eng fdlp REPORT GAOREPORTS-NSIAD-00-18 NSIAD-00-18 Defense appropriations Budget administration Defense budgets Reporting requirements Military budgets Reprogramming of appropriated funds Letter Report NSIAD

Pursuant to a congressional request, GAO evaluated the military services' and the Department of Defense's (DOD) fiscal year (FY) 1994-1998 operation and maintenance (O&M) budget requests, focusing on: (1) identifying the differences between the amounts Congress initially designated for O&M subactivities, and those DOD reported as obligated for the same subactivities; (2) identifying those O&M subactivities where DOD obligated funds differently that recommended by Congress in each year of the 5-year period GAO examined; and (3) assessing information available to Congress to track DOD's movement of funds among O&M subactivities.<p/>GAO noted that: (1) from FY 1994 through 1998, DOD changed funding amounts for the 245 O&M subactivities by almost $43 billion compared with the amounts Congress originally designated for them; (2) these changes included both decreases and increases to the amounts designated by Congress; (3) DOD moved almost $16 billion out of and $27 billion into O&M subactivities; (4) every year from fiscal year 1994 through 1998 DOD obligated a different amount than Congress designated for the same 63 subactivities; (5) in total, DOD moved about $19 billion out of or into these subactivities; (6) in recent years DOD has improved the information it gives to Congress on the movement of O&M funds; (7) but this budget information is still incomplete and does not provide adequate details of where funds are moved and why; (8) changes in the way DOD presents budget justification materials, as well as congressionally mandated changes in the level of details to be provided by DOD, have improved DOD's budget information available to Congress; (9) in particular, the high-priority readiness-related transfer reports offer the most information available on why DOD moves funds among selected subactivities; (10) however, the statutory requirement for these reports will expire when DOD submits its FY 2000 report; (11) in addition, from fiscal years 1994 through 1998, little information was available to Congress about what DOD terms "fact-of-life" movements, which DOD says are made to reflect changes that occur between the time DOD formulates its budget request and the time Congress passes the appropriation act; (12) DOD reported over $1 billion in fact-of-life adjustments to its FY 1999 O&M appropriations; (13) DOD's financial management regulation does not define these adjustments and provides no guidance on when it is appropriate to make such adjustments, who should approve them, or how much funding can be moved; and (14) without any such guidance governing these movements, DOD and Congress cannot evaluate whether the movements of funds are appropriate. https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-00-18/html/GAOREPORTS-NSIAD-00-18.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-00-18/pdf/GAOREPORTS-NSIAD-00-18.pdf GAO/NSIAD-00-18 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-00-18 Letter Report GAO/NSIAD-00-18; Defense Budget: DOD Should Further Improve Visibility and; Defense appropriations Budget administration Defense budgets Reporting requirements Military budgets Reprogramming of appropriated funds Title 10 Section 483 10 U.S.C. 483 Public Law 103-160 Public Law 105-85 H. Rept. 104-131 H. Rept. 105-591 H. Rept. 105-746