Reimbursements to Appropriations:

Legislative Suggestions for Improved Congressional Control

FGMSD-75-52: Published: Nov 1, 1976. Publicly Released: Nov 1, 1976.

Additional Materials:


Office of Public Affairs
(202) 512-4800

Various laws generally provide the Department of Defense (DOD) with options for crediting reimbursements for certain expenditures for the cost of material, work, or services furnished to other activities.

Reimbursable transactions include intra-Federal agency transactions, foreign military sales and assistance transactions, and United Nations support transactions. DOD can credit reimbursements either to the appropriation current in the year in which the reimbursement was earned or to the similar appropriation current at the time the reimbursement was collected.

Matter for Congressional Consideration

  1. Status: Closed

    Comments: Please call 202/512-6100 for additional information.

    Matter: Legislation authorizing current DOD practices should be amended by Congress so that all reimbursements are credited to appropriations current in the year the reimbursements are earned.


Explore the full database of GAO's Open Recommendations »

Sep 20, 2016

Sep 6, 2016

Aug 19, 2016

Aug 12, 2016

Jul 29, 2016

Jul 28, 2016

Jul 13, 2016

Jul 11, 2016

Jun 13, 2016

Looking for more? Browse all our products here