Expired Appropriations:
New Limitations on Availability Make Improved Management by DOD Essential
NSIAD-91-156: Published: Jul 18, 1991. Publicly Released: Jul 18, 1991.
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Pursuant to a congressional request, GAO examined the Department of Defense's (DOD) use of expired appropriations, focusing on the: (1) growth and size of the M accounts and the merged surplus authority through September 30, 1990; (2) use of such accounts by the Army, Navy, and Air Force to fund upward adjustments of contract costs; and (3) extent to which that use satisfied all legal requirements.
GAO found that: (1) between 1980 and 1990, the services' combined M accounts grew from $2.7 billion to $18.8 billion, and the merged surplus authority grew from $5.2 billion to $27 billion; (2) contract cost overruns, the settlement of contractors' claims, and the funding of contingent liability from expired budget authority accounted for over half of the expired budget authority requested; (3) between fiscal years 1985 and 1989, certain programs made multiple requests for large amounts of expired and lapsed budget authority to fund upward adjustments of previously obligated budget authority; (4) legislation limited the requirement that DOD notify Congress before using expired budget authority to make large upward adjustments to contract costs; (5) of the 18 upward adjustments GAO studied, nine were proper, three were improper, and the remaining six were necessitated by poor management practices; (6) new legislation will phase out existing M accounts, eliminate merged surplus authority, and make expired appropriations available to agencies for a finite period; and (7) such actions will increase the need for agencies to improve their management and control over the use of expired appropriations.
Jun 28, 2018
U.S. Postal Service:
Projected Capital Spending and Processes for Addressing Uncertainties and RisksGAO-18-515: Published: Jun 28, 2018. Publicly Released: Jun 28, 2018.
Jun 21, 2018
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The Nation's Fiscal Health:
Action Is Needed to Address the Federal Government's Fiscal FutureGAO-18-299SP: Published: Jun 21, 2018. Publicly Released: Jun 21, 2018.
Apr 3, 2018
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Defense Budget:
Actions Needed to Improve the Management of Foreign Currency FundsGAO-18-221: Published: Apr 3, 2018. Publicly Released: Apr 3, 2018.
Feb 6, 2018
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Budget Issues:
Continuing Resolutions and Other Budget Uncertainties Present Management ChallengesGAO-18-368T: Published: Feb 6, 2018. Publicly Released: Feb 6, 2018.
Oct 12, 2017
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Public Relations Spending:
Selected Agencies' Activities Supported by Contracts and Public Affairs StaffGAO-17-711: Published: Sep 12, 2017. Publicly Released: Oct 12, 2017.
Oct 2, 2017
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U.S. Territories:
Public Debt OutlookGAO-18-160: Published: Oct 2, 2017. Publicly Released: Oct 2, 2017.
Sep 20, 2017
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Budget Issues:
Budget Uncertainty and Disruptions Affect Timing of Agency SpendingGAO-17-807T: Published: Sep 20, 2017. Publicly Released: Sep 20, 2017.
May 3, 2017
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The Nation's Fiscal Health:
Action is Needed to Address the Federal Government's Fiscal FutureGAO-17-579T: Published: May 3, 2017. Publicly Released: May 3, 2017.
Jan 18, 2017
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Overseas Contingency Operations:
OMB and DOD Should Revise the Criteria for Determining Eligible Costs and Identify the Costs Likely to Endure Long TermGAO-17-68: Published: Jan 18, 2017. Publicly Released: Jan 18, 2017.
Jan 17, 2017
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The Nation's Fiscal Health:
Action is Needed to Address the Federal Government's Fiscal FutureGAO-17-237SP: Published: Jan 17, 2017. Publicly Released: Jan 17, 2017.
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