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.

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

GAO found that: (1) agencies maintained M accounts by appropriation to transfer unliquidated obligated balances; (2) agencies maintained merged surplus authority accounts to withdraw unobligated and deobligated balances; (3) Army, Navy, and Air Force M account and merged surplus authority totalled about $18 billion and $25 billion, respectively, at the end of fiscal year 1989; and (4) Congress limited the services' ability to restore funds.

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