Lapsed Accounts: Army, Navy, and Air Force 'M' and Merged Surplus Authority Account Balances

NSIAD-90-170 Published: May 22, 1990. Publicly Released: May 22, 1990.

Highlights

Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) use of M accounts and merged surplus authority balances.

Full Report

Full Report (14 pages)

Office of Public Affairs

Chuck Young

Managing Director

youngc1@gao.gov

(202) 512-4800

Topics

Auditing and Financial Management

Budget surplusExpired appropriationsM accountsMilitary appropriationsMilitary budgetsMilitary cost controlObligated budget balancesTransfer appropriation accountsTreasury accountsUnexpended budget balances