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COMPTROLLER GENERAL OF THE UNITED SA# E
WASHINGTON, D.C. 20548
B-132900 Ls
SEP 281973
The Honorable George H. Mahon 2
Chairman, Committee on Appropriations // /
C /House of Representatives
Dear Mr. Chairman: 1
In accordance with agreements made with your office concerning your
request of February 26, 1973, we reviewed the Army Audit Agency (AAA) ii
7 audit of possible Army violationift-h-e- ] ti-Deficiency Act (31 U.S.C.
665) to determine whether overobligations did occur and whether an attempt
was made to prevent their disclosure to the Congress as required by the
act.
Army officials do not believe the Army violated the Anti-Deficiency
Act and therefore did not report the matters disclosed in the AAA report
to the Congress.
In our opinion, the Army violated the Anti-Deficiency Act by
obligating $104.5 million more than the obligational authority apportioned
by the Office of Management and Budget (OMB) for the fiscal year 1970 Mili-
tary Personnel, Army appropriation. Further, the Army Comptroller is
investigating an apparent overobligation of about $680,000 of an allotment
of fiscal year 1970 Reserve Personnel, Army, funds.
As your office agreed, we discussed our findings with Army officials
and the Office of the Assistant Secretary of Defense (Comptroller). The
Army then commented on our findings. (See enclosure.) We have incorporated
their comments in this report, when appropriate.
AAA AUDIT AND SCOPE OF OUR REVIEW
Because of problems found by the Naval Audit Service during its review
of controls and procedures over the Military Personnel, Navy, appropriation,
the Assistant Secretary of Defense, Comptroller, requested on August 11,
1972, that AAA audit the administrative controls used for annual
appropriations.
AAA audited fiscal year 1972 and, to the extent documentation was
available, prior years' transactions for the following appropriations:
Military Personnel, Army; Operation and Maintenance, Army; Reserve Person-
nel, Army; and National Guard Personnel.
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