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 1996-07-09 monographic deposited born digital 33 p. GA 1.13:NSIAD-96-183 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-96-183 P0b002ee1803812d2 f:ns96183 DGPO 2010-08-12 2011-03-28 GAOREPORTS-NSIAD-96-183 machine generated eng fdlp REPORT GAOREPORTS-NSIAD-96-183 NSIAD-96-183 Military downsizing Defense cost control Future budget projections Personnel management Military personnel Defense budgets Military pay Military expense allowances Budget cuts Variable incentive pay DOD Future Years Defense Program Letter Report NSIAD GAO reviewed the Department of Defense's (DOD) military personnel compensation accounts, focusing on: (1) the accounts' various pay categories; (2) trends in those pay categories; and (3) how changes in the DOD budget compared with changes in service force levels.<p/>GAO found that: (1) since 1990, decreases in the active military personnel accounts have been closely aligned with decreases in active military personnel; (2) between fiscal years 1990 and 1997, the active military personnel account is projected to decline by 30 percent; (3) military personnel accounts consist of basic pay, retired pay accrual, basic allowances for quarters, subsistence, and social security tax payments; (4) because the services only have discretion over a very small portion of the military personnel budget, savings would need to come from personnel reductions, a lower grade structure, or a restructured military compensation and retirement system; (5) although per person costs for most personnel accounts have increased, total military personnel costs have remained constant largely due to offsets in the retired pay accrual category; (6) the cost per military person has decreased to about $40,600; (7) differences exist in the services' personnel budgets and per person costs for special pay; (8) special pays are estimated to cost $1.2 billion, and incentive pays are estimated to cost $500 million in fiscal year 1997; and (9) the Navy has the largest budget for special pays and the Navy and Air Force have the largest budgets for incentive pays. https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-96-183/html/GAOREPORTS-NSIAD-96-183.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-96-183/pdf/GAOREPORTS-NSIAD-96-183.pdf GAO/NSIAD-96-183 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-96-183 Letter Report GAO/NSIAD-96-183; Defense Budget: Trends in Active Military Personnel Compensation Accounts for 1990-97; Military downsizing Defense cost control Future budget projections Personnel management Military personnel Defense budgets Military pay Military expense allowances Budget cuts Variable incentive pay DOD Future Years Defense Program