Defense Budget:

Trends in Reserve Components' Military Personnel Compensation Accounts for 1990-97

NSIAD-96-226: Published: Sep 19, 1996. Publicly Released: Sep 19, 1996.

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GAO reviewed the Department of Defense's (DOD) reserve components' military personnel accounts, focusing on: (1) the various pay categories; (2) trends in those pay categories; and (3) how changes in the DOD budget compared with changes in service force levels.

GAO found that: (1) after discounting for inflation, there has been a relatively close correlation since 1990 between the decline in the reserve components' portion of the military personnel accounts and the reduction in reserve components' personnel; (2) the majority of military reserve personnel accounts are comprised primarily of unit and individual training and administration and support costs; (3) except for the Army National Guard, the cost of each servicemember in fiscal year (FY) 1997 is projected to increase; and (4) there are marked differences among the reserve components' budgets for several categories, including administration and support, special training, and education benefits.

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