Appropriated Fund Support for Nonappropriated Fund Activities of Department of Defense

The Senate Appropriations Committee's request for the GAO to examine appropriated fund support for nonappropriated fund activities of the Department of Defense (DOD) is discussed. It is noted that there is relatively little legislative basis for morale, welfare, and recreation activities in the DOD, and annual appropriations have not been specific on how morale and recreation funds should be spent. In 1971, it was reported that appropriated fund support was poorly controlled. The Nonappropriated Fund Management Study Group was formed to develop criteria for appropriated fund support, and a subcommittee recommended that military departments establish systems to identify appropriated fund support. Recent GAO reports have suggested that Congress might want to impose specific guidelines on the use of appropriated funds for military morale and recreation programs. DOD should consider submitting legislation to specifically authorize nonappropriated fund instrumentalities and provide for appropriated funds to support them.