Pursuant to a congressional request, GAO: (1) examined the Army's request for the procurement of six aircraft systems in its fiscal year (FY) 1987 budget; and (2) reviewed the Army's justification for its FY 1987 estimates and its use of funds in its previous years' programs.

GAO found potential reductions of between $1.5 million and $31 million for the six programs for FY 1987 due to reduced or overstated requirements, and lower inflation indices. Potential reductions to prior-year programs ranged from $6.4 million to $61.7 million as a result of contract savings, overstated budget estimates due to changes in inflation indices, undisbursed funds, and reprogramming actions.