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AFMD-81-39 1 (1981-03-16)

handle is hein.gao/gaobabbqd0001 and id is 1 raw text is: COMPTROLLER GENERAL OF THE UNITED STATES U WASHINGTON 0 C. 20SAR B-201110 MARCH 16,1981 The Honorable Carl Levin Ranking Minority Member Subcommittee on Oversight of Government Management Committee on Governmental Affairs United States Senate 114606 Dear Senator Levin: Subject: Useof M Accounts and Related Merged Surplus Authority in the Department of Defensej(AFMD-81-39) On August 21, 1980, your office verbally requested that we pro- vide information by early 1981 to supplement the data furnished to you on May 12, 1980, relative to the $17.1 billion merged surplus authority balances reported by the Department of Defense at the end of fiscal 1979. The specific supplemental information requested and our responses follow. Question 1. The amounts appear to be far in excess of needs. Can the Congress use some of the merged surplus authority to meet the Department's current budget requests and thus reduce the need for new budget authority as well as lessen the possibility of misuse of this authority? What are the legal restrictions on this type of action? The merged surplus authority cannot be used to meet Defense's current needs unless it is authorized by the Congress. The procedures for accounting for appropriations after they have expired are set forth in 31 U.S.C. 701-708. Once an appropri- ation has expired, it is no longer available for obligation. Any unobligated balance in such an appropriation is then withdrawn and reverts to its source, either the general fund of the Treasury or a special or trust fund (31 U.S.C. 701(a)(2)). These withdrawn balances constitute the merged surplus as opposed to the merged obligated balances which are retained in separate accounts for the purpose of liquidating obligations properly made before the appro- priation's expiration--the so-called M accounts. Once the unobligated balance of an expired appropriation is withdrawn, it is legally available only for restoration to the M account to liquidate obligations or effect adjustments properly attributable to an earlier fiscal year (31 U.S.C. 701(a)(2)). We understand that Treasury currently determines the amount of unobli- gated balances of expired appropriation accounts only when it is (939551)

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