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B-133170 1 (1973-10-17)

handle is hein.gao/gaobaafvr0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTINIG OF -0C -- WASHINGTON, D.C. Z05 0 , L ,' - LOGISTICS AND COMMUNICATIONS DIVISION B13 3170 The Honorable The Secretary of the Navy Dear Mr. Secretary: We recently reviewed the Navy's ship overhaul and repair programs for fiscal years 1972 and 1973. We reported the results of that work to the Chairman of the House Appropria- tions Committee on June 7, 1973. During our review we found I that the Commander in Chief, Pacific Fleet (CINCPACFLT), used 5 , fiscal year 1971 operation and maintenance funds to pay for fiscal year 1972 obligations. This use violated section 1311 of the Supplemental Appropriation Act of Th'Sa,-'as amended (31 U.S.C. 200), and section -36T8-clf the Revised Statutes (31 U.S.C. 628) and may also have violated the Anti-Deficiency Act (31 U.S.C. 665). CINCPACFLT violated section 1311 of the Supplemental Ap- propriation Act of 1955 by preparing obligation documents showing that 1971 funds were to be used for the advance plan- ning of ship overhauls, whereas some of these funds were actu- ally used for ship overhauls during fiscal year 1972. These improper obligations against 1971 funds violated 31 U.S.C. 628 and resulted in an understatement of obligations against 1972 funds. The Anti-Deficiency Act would be violated if, after these obligations are corrected and properly recorded against 1972 funds, there are not enough 1972 funds to cover the cor- rected 1972 obligations. BACKGROUND Ship overhauls, including the advance planning of each overhaul, are funded from the Navy's annual operation and maintenance appropriation. Funds for advance planning are requested 1 year before the fiscal year in which the overhaul is scheduled to start. For example, the Navy's fiscal year 1972 operation and maintenance appropriation request included about $20 million for the advance planning of overhauls sched- uled to start in fiscal year 1973. >O~2/O~10c

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