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![handle is hein.gao/gaobaagra0001 and id is 1 raw text is:
* COMI'R..LL11 NONI STAT17-3
WAI N D.C. 4
FEB 21 197 .
B-132900)
LM09675i
The Honorable
The Secretary of Defense
Dear Mr. Secretary:
&' In our reports to Chairman George ff. Mahon, House Appropriations Kot -
Committe, and Congressman Les Aspin on our review of the Army Audit
Agency's audit of o-Ti)le Arm violations of the Ati-Deficicnc Act
(B-132900, Scptcmbhor 2S, 1973), a cop), of which was sent to you, we
concluded the fol] owing:
-- In our opinion, an overobligation occurred in the fiscal
year 1970 Military Personnel, Army, appropriations in
violation of the Anti-Deficiency Act.
Accordingly, we recommended that you submit a formal report to the
President and the Congress as required by the act.
On November 30, 1973, we received a letter from the Assistant
Secretary of the Army (Financial Management) commenting on our report. o
(See enclosure.) In this letter, the Army sets forth its reasons for
disagreeing with our conclusion that it violated the Anti-Deficiency
Act.
We have reviewed the Army's position on these matters and provide
the following comments.
RECORDED OBLIGATTON OF $2Q.S MILLION
IN EXCESS O1F AIOUNT 0MB APPORTIONED
With regard to the amount of $29.8 million of obligations in ex'-
cess of the Office of Hanageaient and Budget (OMB) apportionments, the
Assistant Secretary is of the view that * * * the purpose of the
apportionment process is to control the amount of obligations made
during the fiscal year; at the end of the fiscal year, the apportion-
ment has served its purpose and should no longer be considered as
limiting proper obligation adjustments; and that the controlling fac-
tor after the end of thc fiscal year is the amount available in the
appropriation. He also states that the purpose of the Anti-Deficiency
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