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B-174211 1 (1971-10-26)

handle is hein.gao/gaobaafes0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUN FEIC WASHINGTON, D.C. 205 DEFENSE DIVISION OCT 2 6 97 I III/IIIIII/lII 11)III II I I IIIIIII IIIIII B-174211 LM095496 Dear Mr. Secretary: The General Accounting Office has reviewed Department of the Army policies and practices for obligating operations and maintenance appro- priations (O&M) funds during the last 2 months of fiscal years 1969 and 1970. Our re4ew was made to determine whether appropriate controls were in effect to ensure compliance with congressional restraints on obligations during those periods and whether funds had been obligated only for bona fide needs of each year. We interviewed appropriate officials at Headquarters, Department of the Army; Headquarters, U.S. Army Materiel Commd; Headquarters, U.S. Continental Army Command; and Headquarters, 3d U.S. Army, and re- viewed reports and guidance issued and/or received by those organiza- tions for application to year-end spending. In addition, we reviewed selected transactions involving the purchase or requisition of goods and services during June 1969 and June 1970 at Fort Benning, Georgia; Fort Carson, Colorado; and Pueblo Army Depot, Pueblo, Colorado. Since 1954 each Department of Defense (DOD) appropriation act has contained a provision that, with minor exceptions, not more than 20 percent of the appropriations in the act, which are limited for obliga- tion to a specific fiscal year, be obligated during the last 2 months of that year. The primary purpose of this provision is to discourage obligating excess funds at year-end for items that are not valid re- quirements of the specified year. DOD Directive 7220.6, as amended. through change 6 dated August 4, 1966, provides that components of DOD be required to determine that goods, supplies, or services required pursuant to contracts entered into or orders placed obligating an annual appropriation are intended to meet bona fide needs of the fiscal year in which the needs arise or to replace stocks used in that fiscal year. Such determination shall consider the requirements which may be foreseen for future years on the BEST DOCUMENT AVAILABLE 50TH ANNIVERSARY 1921 -1971

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