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 1997-07-22 monographic deposited born digital 10 p. GA 1.13:T-NSIAD-97-222 https://www.govinfo.gov/app/details/GAOREPORTS-T-NSIAD-97-222 P0b002ee180385f07 f:ns97222t DGPO 2010-08-12 2011-03-23 GAOREPORTS-T-NSIAD-97-222 machine generated eng fdlp REPORT GAOREPORTS-T-NSIAD-97-222 T-NSIAD-97-222 Budget administration Budgeting Future budget projections Presidential budgets Budget authority Military appropriations Budget obligations Reprogramming of appropriated funds Military budgets Maintenance costs DOD Overseas Contingency Operations Transfer Fund Testimony NSIAD GAO discussed the military services' budgeting for operation and maintenance (O&M) activities, focusing on: (1) differences in the services' budget estimates and obligations for some activities within the services' O&M accounts; and (2) the flexibility the services have in obligating O&M funds and congressional visibility over the movement of those funds between various O&M activities.<p/>GAO noted that: (1) the amounts the services obligate for O&M activities rarely agree with the estimates reflected in the budget request and that unplanned events often occur; (2) however, GAO's analysis of certain O&M activities shows a pattern of differences between budget estimates for some of the services' O&M activities and what the services obligate for those O&M activities; (3) when such patterns consistently appear, GAO questions whether the budget estimates accurately portray the services' true needs; (4) the services have a great deal of flexibility as to how they obligate O&M funds, and GAO recognizes the need for flexibility; (5) however, Congress may wish to have greater visibility over Department of Defense appropriations to identify and fully understand variations-and recurring patterns among variations-between the services' budget estimates and actual obligations; (6) greater visibility could enhance and facilitate Congress' budget decision-making; and (7) whether Congress decides to direct changes in the budget execution process depends on the type of information that Congress believes it needs to make its budget authorization and appropriation decisions. https://www.govinfo.gov/content/pkg/GAOREPORTS-T-NSIAD-97-222/html/GAOREPORTS-T-NSIAD-97-222.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-T-NSIAD-97-222/pdf/GAOREPORTS-T-NSIAD-97-222.pdf GAO/T-NSIAD-97-222 https://www.govinfo.gov/app/details/GAOREPORTS-T-NSIAD-97-222 Testimony GAO/T-NSIAD-97-222; DOD Budget: Budgeting for Operation and Maintenance Activities; Budget administration Budgeting Future budget projections Presidential budgets Budget authority Military appropriations Budget obligations Reprogramming of appropriated funds Military budgets Maintenance costs DOD Overseas Contingency Operations Transfer Fund