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AIMD-94-84R 1 (1994-02-24)

handle is hein.gao/gaobackmz0001 and id is 1 raw text is: GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Manaement Division B-256425 February 24, 1994 The Honorable William J. Perry The Secretary of Defense Dear Mr. Secretary: The Department of Defense Authorization Act, Public Law 101- 510 (1990), codified at 31 U.S.C. 51551 note, canceled all remaining merged (M) appropriation account balances on September 30, 1993. Department of Defense (DOD) financial reports showed that as of September 30, 1993, five DOD M accounts had negative balances totaling $152.7 million. These DOD M accounts are as follows: Other DOD Research, Development, Test, and Evaluation (RDT&E) Operation and Maintenance (O&M) Navy O&M Other Procurement Air Force Military Construction, Air National Guard (Milcon/ANG) $105.2 million $28.6 million $13.7 million $3.1 million $2.1 million The Antideficiency Act, 31 U.S.C. 51341(a)(1), provides that no officer or employee of the government shall make or authorize an expenditure or obligation in excess of an appropriation or fund. Office of Management and Budget (OMB) Circular A-34, which implements the act, requires agency heads to immediately report violations of the act to the President, via OMB, and the Congress. Under DOD Directive 7200.1, when violations of the act are suspected, the responsible head of the organizational unit concerned is required to conduct an GAO/AIMD-94-84R DOD M Accounts

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