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GAO-02-903R 1 (2002-07-19)

handle is hein.gao/gaobaamah0001 and id is 1 raw text is: 

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      ,Accountability * Integrity * Reliability
United States General Accounting Office
Washington, DC 20548


         July 19, 2002

         Congressional Committees

         Subject: Department of Defense's Compliance with Statutory Requirements for
                 Funding Military Operations Where Funds Were Not Provided in Advance

         Section 127a of title 10, United States Code, provides the Department of Defense
         (DOD) with two options for funding nontraining deployments and operations when
         Congress has not provided funds for these operations in advance. These options
         involve waiving reimbursements for support services and transferring amounts from
         other DOD accounts. Section 127a prescribes specific procedures to be followed by
         DOD when these funding options are used; requires DOD to notify Congress of and
         report to Congress on certain new contingency operations; and states that the
         Comptroller General of the United States shall from time to time, and when requested
         by a committee of Congress, conduct a review to determine whether the Department
         of Defense is complying with the requirements and limitations of this section. This
         report responds to that provision. Our objectives were to assess (1) whether DOD
         complied with the notification and reporting requirements contained in 10 U.S.C.
         127a and (2) DOD's use of its funding options.

         Results in Brief

         DOD has complied with the requirements contained in 10 U.S.C. 127a. Since the
         current notification and reporting requirements of section 127a were enacted in 1996,
         DOD has provided congressional notification for four operations, involving Bosnia,
         Kosovo, hurricane relief in Central America, and East Timor. In each instance, DOD
         complied with 10 U.S.C. 127a notification and reporting requirements.

         DOD has rarely used the funding options provided in section 127a. It used the section
         127a funding option allowing waiver of reimbursement for units providing support
         once, for Bosnia operations in fiscal year 1996, and has never used the option
         allowing transfer of funds. DOD officials told us the Secretary appreciates having
         section 127a available to fund future contingency operations, if needed. However, for
         the most part, DOD has used other options to fund contingency operations such as
         using funds that were planned to be spent later in a fiscal year and seeking
         supplemental appropriations.


GAO-02-903R Funding for Military Operations

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