Air Force Appropriations:

Funding Practices at the Ballistic Missile Organization

NSIAD-93-47: Published: Jul 16, 1993. Publicly Released: Jul 16, 1993.

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Pursuant to a congressional request, GAO reviewed the Air Force's advanced strategic missile systems (ASMS) program office's use of fiscal year (FY) 1990 appropriations, focusing on whether the: (1) program office used $21 million of FY 1990 appropriations for development of a new intercontinental ballistic missile boost guidance system as Congress stipulated; and (2) Air Force properly replaced $11.2 million of FY 1989 appropriations with FY 1990 appropriations.

GAO found that the program office: (1) obligated $23.6 million of FY 1990 appropriations for boost guidance development; (2) improperly used $2.4 million of FY 1990 appropriations to replace FY 1989 funds; (3) satisfied the congressional stipulation on funds for boost guidance system development; and (4) used $9.2 million of FY 1990 ASMS appropriations to pay for obligations incurred in FY 1989, which violated Air Force regulations.

Recommendation for Executive Action

  1. Status: Closed - Not Implemented

    Comments: Because the recommendation was based on GAO's interpretation of the legislation and given that DOD disagrees with the interpretation, DOD has no intention to implement the recommendation. Additionally, GAO found no evidence that the requester or other members of Congress have any interest in pursuing this matter further.

    Recommendation: The Secretary of the Air Force should direct that the replacement action be cancelled and that appropriate adjustments be made in the expired Air Force research, development, test, and evaluation accounts for fiscal years 1989 and 1990. If implementing the GAO recommendation results in a violation of the Antideficiency Act, 31 U.S.C 1341(a), which prohibits agencies from making expenditures or incurring obligations in excess of available appropriations, the Air Force will need to make the required reports to the President and Congress.

    Agency Affected: Department of Defense: Department of the Air Force

 

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