Accession Number : ADA327987

Title :   DOD Budget: Budgeting for Operation and Maintenance Activities.

Corporate Author : GENERAL ACCOUNTING OFFICE WASHINGTON DC NATIONAL SECURITY AND INTERNATIONAL A FFAIRS DIV

PDF Url : ADA327987

Report Date : 22 JUL 1997

Pagination or Media Count : 8

Abstract : We recognize that the amounts the services obligate for O&M activities rarely agree with the estimates reflected in the budget request and that unplanned events often occur. However, our analysis of certain O&M activities shows a pattern of differences between budget estimates for some of the services' O&M activities and what the services obligate for those O&M activities. When such patterns consistently appear, we question whether the budget estimates accurately portray the services' true needs. The services have a great deal of flexibility as to how they obligate O&M funds, and we recognize the need for flexibility. However, Congress may wish to have greater visibility over DOD appropriations to identify and fully understand variations-and recurring patterns among variations-between the services' budget estimates and actual obligations. Greater visibility could enhance and facilitate Congress' budget.

Descriptors :   *COST ESTIMATES, *MILITARY BUDGETS, MAINTENANCE, CONGRESS, DEPARTMENT OF DEFENSE, MILITARY REQUIREMENTS, MOBILIZATION, OPERATIONAL EFFECTIVENESS, VISIBILITY.

Subject Categories : Economics and Cost Analysis
      Military Forces and Organizations

Distribution Statement : APPROVED FOR PUBLIC RELEASE