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Defense Budget: Visibility and Accountability of O&M Fund Movements

T-NSIAD-00-98 Published: Feb 29, 2000. Publicly Released: Feb 29, 2000.
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Highlights

Pursuant to a congressional request, GAO discussed the Department of Defense's (DOD) fiscal year (FY) 2001 budget as it relates to readiness needs, focusing on: (1) identifying the aggregated differences between the amounts Congress initially designated for the operation and maintenance (O&M) subactivities and those DOD reported as obligated for the same subactivities; (2) identifying those O&M subactivities where DOD obligated funds differently than congressionally initially designated in each year of the 5-year period GAO examined (1994 through 1998); and (3) assessing information available to Congress to track DOD's movement of funds among O&M subactivities.

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Budget administrationDefense appropriationsDefense budgetsDefense contingency planningMilitary budgetsReporting requirementsReprogramming of appropriated fundsMilitary forcesMilitary readinessBudgets