Reimbursements to Appropriations:
Legislative Suggestions for Improved Congressional Control
FGMSD-75-52: Published: Nov 1, 1976. Publicly Released: Nov 1, 1976.
- Full Report:
Various laws generally provide the Department of Defense (DOD) with options for crediting reimbursements for certain expenditures for the cost of material, work, or services furnished to other activities.
Reimbursable transactions include intra-Federal agency transactions, foreign military sales and assistance transactions, and United Nations support transactions. DOD can credit reimbursements either to the appropriation current in the year in which the reimbursement was earned or to the similar appropriation current at the time the reimbursement was collected.
Matter for Congressional Consideration
Comments: Please call 202/512-6100 for additional information.
Matter: Legislation authorizing current DOD practices should be amended by Congress so that all reimbursements are credited to appropriations current in the year the reimbursements are earned.