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NSIAD-85-145 1 (1985-09-03)

handle is hein.gao/gaobabfgu0001 and id is 1 raw text is: 

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REPORT        BY   THEJ         - th. (o ...,,, ,,,- 47 wI--


Comptroller General RELEASED


OF THE UNITED STATES



Potential For Excess Funds in DOD


During the 1980's DOD requested budget authority based on
inflated estimates of inflation and has been unable to use appro-
priated funds at the rates estimated when the funds were requested
and appropriated. At the start of fiscal year 1985, DOD had
authority to obligate $427.1 billion. Of this amount, $284.7 billion
was fiscal year 1985 authority; the balance was prior year authority
and reimbursables. DOD also had unliquidated obligations of
$153.5 billion.

  --DOD has budgeted $36.8 billion more for inflation since FY
    1982 than was needed to cover inflation. A special multiplier is
    used for major weapons that accounts for $9.2 billion of this
    amount.

  --Unobligated balances and lapses from appropriations are
    likely to be $64.9 billion by the end of FY 1985. This is $13.3
    billion morethan DOD estimated they would be in the FY 1986
    budget.

  --Reprograming actions in FYs 1980-1985 totaled about $26
    billion. Reprograming actions have provided DOD with flexi-
    bility to reapply funds in excess of program needs,

GAO could not determine the precise amount of unneeded funds
or the amount of the excess that is still available in DOD. A major
difficulty is that the accounting system that tracks how funds are
actually being used is not directly linked to the budgeting process.

GAO recommendations are meant to ensure that funds are made
available in line with what is needed to carry out authorized
programs.



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                                                                 127859



                                                                 GAO/NSIAD-85-145
                                                                 SEPTEMBER 3,1985

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