Fourth Quarter Obligation Rates and Contract Obligations for Fiscal Years 2006-09
GAO-10-527R, Mar 31, 2010
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This letter formally transmits the briefing in response to the National Defense Authorization Act for Fiscal Year 2010 (Pub. L. No. 111-84), which requires GAO to review Department of Defense (DOD) policies related to year-end spending and the rate of obligations incurred by DOD in the fourth quarter of fiscal years 2006 through 2009, as compared with the obligations incurred in the first three quarters of those fiscal years for both 1-year and multi-year appropriations. GAO is required to report to the Committees on Armed Services of the Senate and House of Representatives by March 31, 2010.