DOD Bulk Fuel:
Budgeting for Bulk Fuel and Other Operation and Maintenance Activities
T-NSIAD-96-208: Published: Jul 30, 1996. Publicly Released: Jul 30, 1996.
Additional Materials:
- Full Report:
Contact:
GAO discussed the military services' budgeting for bulk fuel. GAO noted that: (1) the Defense Fuel Supply Center's (DFSC) planned bulk fuel sales to the services are about $440 million less than the services' estimated requirements for fiscal year (FY) 1996; (2) Department of Defense (DOD) officials believe that their bulk fuel estimates are not overstated, since the estimates reflect the need to respond to changing requirements and actual fuel use was greater than the amount requested in 2 of the past 4 years; (3) the estimates did not include supplemental funds used to finance contingency operations or fuel returned to DFSC for credit; (4) the $183 million difference in the services' and DFSC estimates for FY 1997 is not as significant as in FY 1996 because DOD, the services, and DFSC have worked to align their estimates more closely; (5) other overestimated operation and maintenance (O&M) accounts include the Army's operating tempo account and the Army's and Navy's depot maintenance accounts; (6) the services have a consistent pattern of over- and underestimating requirements for their O&M activities; (7) O&M obligations may not reflect the activities' actual costs because DOD financial systems do not effectively account for and control actual costs incurred; and (8) although variations between requirement estimates and actual obligations always occur, the services need to make their estimates more accurate to enhance and facilitate budget decisionmaking.
Dec 15, 2020
The Nation's Fiscal Health:
Information on the Spending and Revenue Implications of Potential Debt TargetsGAO-21-211: Published: Dec 15, 2020. Publicly Released: Dec 15, 2020.
Oct 7, 2020
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The Nation's Fiscal Health:
A Long-Term Plan Is Needed for Fiscal SustainabilityGAO-21-161T: Published: Oct 7, 2020. Publicly Released: Oct 7, 2020.
Sep 23, 2020
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The Nation's Fiscal Health:
Effective Use of Fiscal Rules and TargetsGAO-20-561: Published: Sep 23, 2020. Publicly Released: Sep 23, 2020.
Jan 23, 2020
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Federal Trust Funds and Other Dedicated Funds:
Fiscal Sustainability Is a Growing Concern for Some Key FundsGAO-20-156: Published: Jan 16, 2020. Publicly Released: Jan 23, 2020.
Dec 19, 2019
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State and Local Governments' Fiscal Outlook:
2019 UpdateGAO-20-269SP: Published: Dec 19, 2019. Publicly Released: Dec 19, 2019.
Nov 14, 2019
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Certificated Expenditures:
Executive Office of the President FY 2018 Certificated Expenditures Were Spent for Authorized PurposesGAO-20-139R: Published: Nov 14, 2019. Publicly Released: Nov 14, 2019.
Oct 16, 2019
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Civilian Personnel:
Additional Guidance and Consistent Data Reporting Could Help Improve the Marine Corps' Budget ManagementGAO-20-148: Published: Oct 16, 2019. Publicly Released: Oct 16, 2019.
Jun 26, 2019
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The Nation's Fiscal Health:
Actions Needed to Achieve Long-Term Fiscal SustainabilityGAO-19-611T: Published: Jun 26, 2019. Publicly Released: Jun 26, 2019.
Apr 10, 2019
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The Nation's Fiscal Health:
Action Is Needed to Address the Federal Government's Fiscal FutureGAO-19-314SP: Published: Apr 10, 2019. Publicly Released: Apr 10, 2019.
Mar 27, 2019
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Fiscal Exposures:
Federal Insurance and Other Activities That Transfer Risk or Losses to the GovernmentGAO-19-353: Published: Mar 27, 2019. Publicly Released: Mar 27, 2019.
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