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Budget Reprogramming: Opportunities to Improve DOD's Reprogramming Process

NSIAD-89-138 Published: Jul 24, 1989. Publicly Released: Jul 24, 1989.
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Highlights

Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) fiscal year (FY) 1987 reprogramming actions to determine the effectiveness of and ways to improve its budget reprogramming process.

Recommendations

Matter for Congressional Consideration

Matter Status Comments
To facilitate the review and reporting of reprogramming actions, the Senate Committee on Armed Services, after consulting with the other responsible committees, may wish to direct the Secretary of Defense to modify: (1) DOD Form 1415, "Reprogramming Action," to add information on the urgency of requests, other relevant data, and a more complete financial status on programs being changed; and (2) DOD Form 1416, "Report of Programs," by adding summary data, distinguishing congressionally reviewed-approved and pending-reprogramming from self-initiated changes and separately identifying nonreprogramming changes.
Closed – Not Implemented
The Armed Services Committee has not formally decided the issue, but action does not appear likely.
If the Senate Committee on Armed Services wishes to accelerate the processing of reprogramming requests, it may wish to consult with other responsible committees and consider processing prior notification reprogramming requests under procedures similar to those followed by House committees. Such action could expedite the process, since requests are considered approved a specified number of days after their receipt, unless a committee raises an objection.
Closed – Not Implemented
Senate Armed Service Committee staffers stated the committee believes there are modification actions with significant policy issues and, therefore, they wish to keep the current system in place.
The Senate Committee on Armed Services may wish to consider requiring the reporting of major shifts of funds within subaccounts. The services could prepare an addendum to their budget backup books to explain significant changes between prior years requested/appropriated amounts and actual obligations.
Closed – Not Implemented
The Armed Services Committee has not formally decided the issue, but action does not appear likely.

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Topics

Budget authorityBudget reapportionmentCongressional oversightDefense appropriationsDefense budgetsDefense procurementFederal formsFuture budget projectionsReporting requirementsReprogramming of appropriated funds