Defense Budget: Visibility and Accountability of O&M Fund Movements (Statement/Record, 02/29/2000, GAO/T-NSIAD-00-98)
Pursuant to a congressional request, GAO discussed the Department of
Defense's (DOD) fiscal year (FY) 2001 budget as it relates to readiness
needs, focusing on: (1) identifying the aggregated differences between
the amounts Congress initially designated for the operation and
maintenance (O&M) subactivities and those DOD reported as obligated for
the same subactivities; (2) identifying those O&M subactivities where
DOD obligated funds differently than congressionally initially
designated in each year of the 5-year period GAO examined (1994 through
1998); and (3) assessing information available to Congress to track
DOD's movement of funds among O&M subactivities.
GAO noted that: (1) from FY 1994 through FY 1998, DOD changed funding
amounts for 245 O&M subactivities by almost $43 billion compared with
the amounts Congress initially designated for them; (2) these changes
included both decreases and increases to the amounts designated by
Congress; (3) DOD moved almost $16 billion out of and $27 billion onto
O&M subactivities; (4) the changes made to these O&M subactivities
accounted for about 12 percent of the total amounts initially
appropriated for O&M during the period; (5) over half of the $43 billion
was moved out of or into 81 O&M subactivities DOD considers directly
related to readiness, while $10 billion was moved out of or into 28 O&M
subactivities that Congress considers high-priority readiness-related;
(6) every year from FY 1994 through 1998 DOD obligated a different
amount than Congress designated for the same 63 subactivities; (7) in
total, DOD moved about $19 billion out of or into these subactivities;
(8) about $4.3 billion was moved out of and about $6.7 billion was moved
into 30 subactivities DOD considers directly related to readiness for a
total of about $11 billion; (9) the 30 subactivities include 11 of the
high-priority readiness-related subactivities; (10) further, of the 11
subactivities, DOD moved $3.2 billion out of 6 subactivities Congress
considers high-priority readiness-related, while moving $2.3 billion
into 5 others; (11) in recent years DOD has improved the information it
gives to Congress on the movement of O&M funds; (12) but this budget
information is still incomplete and does not provide adequate details of
where funds are moved and why; (13) changes in the way DOD presents
budget justification materials, as well as congressionally mandated
changes in the level of details to be provided by DOD, have improved
DOD's budget information available to Congress; (14) in particular, the
high-priority readiness-related transfer reports offer the most
information available on why DOD moves funds among selected
subactivities; (15) however, the statutory requirement for these reports
will expire when DOD submits its FY 2000 report; (16) in addition, from
FY 1994 through FY 1998, little information was available to Congress
about what DOD terms fact-of-life movements, which DOD says are made to
reflect changes that occur between the time DOD formulates its budget
request and the time Congress passes the appropriation act; and (17)
DOD's financial management regulation does not define these adjustments
and provides no guidance on when it is appropriate to make such
adjustments, who should approve them, or how much funding can be moved.
--------------------------- Indexing Terms -----------------------------
REPORTNUM: T-NSIAD-00-98
TITLE: Defense Budget: Visibility and Accountability of O&M Fund
Movements
DATE: 02/29/2000
SUBJECT: Defense appropriations
Budget administration
Defense budgets
Reporting requirements
Military budgets
Reprogramming of appropriated funds
Defense contingency planning
******************************************************************
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Testimony Before the Subcommittee on Military Readiness,
Committee on Armed Services, House of Representatives
For Release on Delivery
Expected at 2:00 p.m.
Tuesday, February 29, 2000
DEFENSE BUDGET
Visibility and Accountability of O&M Fund Movements
Statement for the Record by Norman J. Rabkin, Director
National Security Preparedness
National Security and International Affairs Division
GAO/T-NSIAD-00-98
Mr. Chairman, Members of the Subcommittee:
At the request of this Subcommittee, we are submitting a statement for the
record in conjunction with today's hearings on the adequacy of the
Department of Defense's (DOD) fiscal year 2001 budget request as it relates
to readiness needs. Specifically, the Subcommittee asked that we summarize
the results of our analysis of the Operation and Maintenance (O&M)
appropriations of active components and Defense-wide agencies from fiscal
year 1994 through 1998. We issued a report on this work in February 2000.
The objectives of our work were to
* identify the aggregated differences between the amounts Congress
initially designated for O&M subactivities, (especially the
readiness-related subactivities) and those DOD reported as obligated
for the same subactivities;
* identify those O&M subactivities where DOD obligated funds differently
than congressionally initially designated in each year of the 5-year
period we examined (1994 through 1998); and
* assess information available to Congress to track DOD's movement of
funds among O&M subactivities.
Since 1989, O&M has accounted for an average of 35 percent of the total
Defense budget, making it DOD's largest appropriation group. For fiscal year
2000, Congress has provided about $104 billion for O&M. O&M is directly
related to military readiness because it provides funds for training troops
for combat and for maintaining tanks, airplanes, ships, and related
equipment. O&M accounts also fund a wide range of activities that are less
directly related to readiness. These include many day-to-day activities such
as civilian personnel management and payments, transportation, health, and
child care. Congressional defense committees have expressed concerns about
the extent to which funds that directly affect readiness have been reduced
to pay for other O&M expenses.
To request funding from Congress, DOD divides its services' O&M budget
requests into four budget activities: (1) operating forces, (2)
mobilization, (3) training and recruiting, and (4) administration and
servicewide activities. DOD further divides its budget activities into
various activity groups, then again into subactivity groups. The number and
names of the activity and subactivity groups differ with each service.
Although Congress reviews DOD's budget proposal for the services and
Defense-wide activities at the subactivity level, it makes appropriations at
the aggregated account level-that is, for the Army, the Navy, the Marine
Corps, the Air Force, and the Defense-wide O&M accounts. However, to
indicate how it expects O&M funds to be spent, Congress designates in its
conference report on annual appropriations acts, specific amounts for each
subactivity group, Defense-wide agency, field activity, and program.
In addition, Congress has directed DOD to provide semiannual reports on
transfers from certain high-priority readiness-related subactivities within
the Operating Forces budget activity. Included in the reports are data on
the funds moved into or out of these subactivities, as well as explanations
of the movements.
SUMMARY
From fiscal year 1994 through 1998, DOD changed funding amounts for 245 O&M
subactivities by almost $43 billion compared with the amounts Congress
initially designated for them. These changes included both decreases and
increases to the amounts designated by Congress. DOD moved almost $16
billion out of and
$27 billion into O&M subactivities. The changes made to these O&M
subactivities accounted for about 12 percent of the total amounts initially
appropriated for O&M during the period. Over half of the $43 billion was
moved out of or into
($9 billion out of and $13.5 billion into) 81 O&M subactivities DOD
considers directly related to readiness, while $10 billion was moved out of
or into
($5.5 billion out of and $4.4 billion into) 28 O&M subactivities that
Congress considers high-priority readiness-related.
Every year from fiscal year 1994 through 1998 DOD obligated a different
amount than Congress designated for the same 63 subactivities. (See appendix
I,
tables 2 and 3 for details.) In total, DOD moved about $19 billion out of or
into these subactivities ($6.2 billion was moved out and $12.6 billion was
moved in). About $4.3 billion was moved out of and about $6.7 billion was
moved into
30 subactivities DOD considers directly related to readiness for a total of
about $11 billion. The 30 subactivities include 11 of the high-priority
readiness-related subactivities. Further, of the 11 subactivities, DOD moved
$3.2 billion out of 6 subactivities Congress considers high-priority
readiness-related (e.g., Army divisions, Navy ship depot maintenance, Air
Force primary combat forces), while moving $2.3 billion into 5 others (e.g.,
Army base operations for land forces, Navy mission and other flight
operations, Marine Corps operational forces).
In recent years DOD has improved the information it gives to Congress on the
movement of O&M funds. But this budget information is still incomplete and
does not provide adequate details of where funds are moved and why. Changes
in the way DOD presents budget justification materials, as well as
congressionally mandated changes in the level of details to be provided by
DOD, have improved DOD's budget information available to Congress. In
particular, the high-priority readiness-related transfer reports offer the
most information available on why DOD moves funds among selected
subactivities. However, the statutory requirement for these reports will
expire when DOD submits its fiscal year 2000 report. In addition, from
fiscal years 1994 through 1998, little information was available to Congress
about what DOD terms "fact-of-life" movements, which DOD says are made to
reflect changes that occur between the time DOD formulates its budget
request and the time Congress passes the appropriation act. DOD reported
over $1 billion in fact-of-life adjustments to its fiscal year 1999 O&M
appropriations. DOD's financial management regulation does not define these
adjustments and provides no guidance on when it is appropriate to make such
adjustments, who should approve them, or how much funding can be moved.
Without any such guidance governing these movements, DOD and Congress cannot
evaluate whether the movements of funds are appropriate.
To enhance congressional oversight, we recommended in our February 2000
report that DOD take actions to further improve the visibility and
accountability of funds moved within the O&M appropriations. DOD agreed with
our recommendation to provide more guidance on the fact-of-life adjustments.
DOD did not agree with our recommendation to continue to provide Congress
reports on transfers of funds in high-priority readiness-related
subactivities because DOD believes the information is available in several
other reports. However, because we do not believe these reports collectively
provide the same information, we changed our recommendation to a matter for
congressional consideration.
BACKGROUND
DOD has considerable flexibility in using O&M funds and can move them in
several ways and at different times during the fiscal year. As shown in
figure 1, DOD can "adjust" funding after an initial appropriation is made
through
* adjustments directed by Congress in conference reports on appropriation
acts and
* fact-of-life adjustments DOD believes are necessary due to changes-such
as unplanned force structure changes-that have occurred since the
budget was formulated.
After it makes these fund movements, DOD establishes a new "adjusted"
baseline budget. It can then move funds among subactivities through
* reprogramming actions, to move funds from one budget activity to
another within the same account;
* statutorily authorized transfers, to move funds from other Defense
appropriations (such as Procurement);
* transfers from congressionally established, centrally managed accounts
(such as for overseas contingencies);
* supplemental appropriations that Congress provides for additional
expenses during the year; and
* rescissions, with which Congress cancels appropriated funds.
aIn the conference report on the appropriations act, conferees direct DOD to
make changes to its budget baseline. These changes are known as unallocated
adjustments and general provisions.
Source: Our depiction, based on Defense Financial Management Regulation DOD
7000.14-R, conference reports on the appropriations acts, and interviews
with officials from the Office of the Under Secretary of Defense
(Comptroller).
DOD financial management regulations, which reflect agreements between DOD
and the authorization and appropriation committees, provide general
guidelines for reprogramming. For example, congressional notification is
required for O&M reprogramming actions of $15 million or more.
DOD OBLIGATIONS DIFFERED SUBSTANTIALLY
FROM INITIAL CONGRESSIONAL DESIGNATIONS
We compared the initial congressional designations for O&M subactivities as
identified in conference reports on Defense appropriation acts with DOD's
reported obligations for the same subactivities and found that from fiscal
year 1994 through 1998, DOD moved almost $43 billion out of or into 245 O&M
budget subactivities after the conferees made initial funding designations.
This amount represents about 12 percent of all the services' and
Defense-wide agencies' O&M appropriations over the 5-year period and
includes all fact-of-life adjustments, reprogramming actions, statutorily
authorized transfers, and supplemental appropriations (see table 1).
Table 1: Differences Between Initial Congressional Designations and DOD's
Reported Obligations, by O&M Budget Activity, Fiscal Years 1994-98 a
Constant 1999 dollars in millions
Training Administration
O&M account Operating Mobilization and and Total
forces difference
recruiting servicewide
Army $9,873.8 $284.0 $1,248.4 $4,515.5 $15,921.7
b
Navy 6,641.7 338.9 540.2 3,392.7 10,913.5
Marine Corps 603.6 c 251.5 152.8 1,007.9
Air Force 5,023.4 2,248.7 874.1 4,026.9 12,173.1
Defense-wide 383.4 67.4 19.6 2,341.8 2,812.2
Total $22,525.9 $2,939.0 $2,933.8 $14,429.7 $42,828.4
a Initial congressional designations for each O&M subactivity as reported in
annual conference reports on Defense appropriations acts for fiscal years
1994-98.
bAmount does not include Army data for fiscal year 1996, when the Army
restructured its Operating Forces budget activity.
c The Marine Corps does not have a separate budget activity for
Mobilization.
Amounts may not total due to rounding.
Source: Our analysis, based on Defense O&M budget data.
These changes included both decreases (about $16 billion) and increases
(about $27 billion) to initial congressional designations. In addition,
* over half of the $43 billion was moved out of or into ($9 billion out
of and $13.5 billion into) 81 O&M subactivities DOD considers directly
related to readiness, and
* about $10 billion was moved out of or into ($5.5 billion out of and
$4.4 billion into) 28 O&M subactivities that Congress considers
high-priority readiness-related.
Our recent report contains more detailed information on the differences
between initial congressional designations and DOD obligations, by
individual O&M subactivity and Defense-wide agency, from fiscal year 1994
through 1998.
DOD CONSISTENTLY MOVED O&M FUNDS
INTO AND OUT OF CERTAIN SUBACTIVITIES
We identified those O&M subactivities that were obligated differently than
those initially congressionally designated in each of the 5 years in our
study period (1994-98) and found that DOD consistently obligated either more
or less funds for the same 63 O&M subactivities. Specifically, DOD moved a
total of about
$19 billion--$6.2 billion out of and $12.6 billion into-these 63
subactivities. Further,
* DOD moved about $4.3 billion out of and about $6.7 billion into 30
subactivities DOD considers directly related to readiness, and
* DOD moved about $3.2 billion out of six subactivities Congress
considers high-priority readiness-related (e.g., Army divisions, Navy
ship depot maintenance, Air Force primary combat forces), while moving
$2.3 billion into five others (e.g., Army base operations for land
forces, Navy mission and other flight operations, Marine Corps
operational forces).
Again, our recent report presents more detailed data on each of these
subactivities.
CONGRESS HAS VISIBILITY OVER
SOME MOVEMENTS OF O&M FUNDS
The information DOD provides to Congress on the movement of funds among O&M
subactivities has improved, but additional improvements are needed to
enhance congressional oversight of these movements and to ensure DOD can
account for its use of O&M funds. Currently available budget information is
incomplete and does not provide adequate details of where or why funds are
moved. Our report discusses the following two examples of how DOD could
improve the visibility and accountability of O&M fund movements.
* Congress has directed DOD to provide semiannual reports on transfers
from certain high-priority readiness-related subactivities within the
services' Operating Forces budget activity. Included in the reports are
data on the funds moved into or out of these subactivities, as well as
explanations of the movements. However, the statutory requirement for
these reports will expire soon, and when it does, DOD does not plan to
continue providing these reports. DOD believes that the information is
redundant and is available in several other reports DOD provides to
Congress. We believe, however, that the high-priority readiness-related
transfer reports offer the most information available on why DOD moves
funds among selected subactivities. In view of the consistency with
which DOD has reported obligations that are different from initial
congressional designations for some readiness-related O&M
subactivities, we noted in our February 2000 report that Congress may
wish to consider extending the legislative requirement that DOD
continue to provide the high-priority readiness-related transfer
reports.
* DOD does not have any formal guidance stating when it is appropriate to
make fact-of-life budget adjustments, which totaled over $1 billion in
fiscal year 1999 alone. We reported that little information was
available to Congress about these adjustments from fiscal year 1994
through 1998. DOD's financial management regulation does not define
these adjustments and provides no guidance on when it is appropriate to
make them, who should approve them, or how much funding can be moved.
Without such guidance, DOD and Congress cannot determine whether
adjustments are appropriate. We have recommended that in order to
improve the accountability of these fund movements, DOD develop such
guidance in consultation with the House and Senate Committees on
Appropriations. DOD has agreed with our recommendation.
This concludes our formal statement. If you or other members of this
subcommittee have any questions, we will be pleased to answer them.
Contacts and Staff Acknowledgments
For future contacts regarding this statement, please contact Norman J.
Rabkin on (202) 512-5140. Individuals making key contributions to this
statement included Brenda Farrell and Laura Talbott.
Appendix I
O&M Subactivities and Agencies for Which DOD Consistently Obligated Less or
More Funds Than Congress Initially Designated, Fiscal Years 1994-98
Every year from fiscal year 1994 through 1998, DOD obligated a different
amount than Congress designated for the same 63 subactivities. Table 2 shows
the O&M subactivities and Defense-wide agencies that consistently obligated
less funding than Congress initially designated. Table 3 shows the O&M
subactivities and Defense-wide agencies that consistently obligated more
funding than Congress initially designated.
Table 2: O&M Subactivities and Defense-Wide Agencies for Which DOD
Consistently Obligated Less Funds Than Congress Initially Designated, Fiscal
Years 1994-98
Constant 1999 dollars in millions
O&M subactivity 5-year total Difference Percentage
difference
Congress' initial DOD's
designationa
Obligation
Army
Divisionsc,d $2,515.7 $1,935.8 $579.9 23.1
Claims 917.8 688.5 229.3 25.0
Corps combat
forcesc,d 720.9 500.3 220.6 30.6
Servicewide
communications 3,808.6 3,629.4 179.2 4.7
Land forces depot
maintenancec,d 1,649.2 1,486.2 163.0 9.9
Echelon above corps
forcesc,d 906.3 827.2 79.1 8.7
Civilian education
and training 443.3 420.5 22.8 5.1
One station unit
training 84.2 66.6 17.6 20.9
$ =SUM(ABOVE) \# $ $
Subtotal "#,##0.0" =SUM(ABOVE) =SUM(ABOVE)
11,046.0 \# "#,##0.0" \# "#,##0.0"
9,554.5 1,491.5
Navy
Ship depot
maintenancec 11,611.9 10,393.6 1,218.3 10.5
Weapons
maintenanceb 2,335.0 2,088.8 246.2 10.5
Air systems support 1,467.8 1,310.8 157.0 10.7
Flight training 1,630.5 1,509.4 121.1 7.4
Fleet ballistic
missileb 4,180.4 4,102.4 78.0 1.9
Cruise missileb 568.0 529.0 39.0 6.9
Air operations and
safety supportb 454.4 419.6 34.8 7.6
Space and
electronic warfare 385.9 353.5 32.4 8.4
systems
Coast Guard support 104.3 92.9 11.4 10.9
Electronic warfareb 41.3 34.1 7.2 17.3
Junior reserve
officer training 119.2 113.5 5.7 4.8
corps
Fleet hospital
program 95.0 92.4 2.6 2.7
Depot operations
supportb 6.3 5.7 0.6 10.0
$ =SUM(ABOVE) \# $ $
Subtotal "#,##0.0" =SUM(ABOVE) =SUM(ABOVE)
23,000.0 \# "#,##0.0" \# "#,##0.0"
21,045.7 1,954.3
Marine Corps
Base support for
accession training 284.0 233.4 50.6 17.8
Maritime
prepositioningb 420.9 406.8 14.1 3.3
Base support for
recruiting and
other training and 43.6 30.0 13.6 31.1
education
=SUM(ABOVE) $
Subtotal =SUM(ABOVE) \# \# "#,##0.0" =SUM(ABOVE)
"#,##0.0" $748.5 \# "#,##0.0"
$670.2
78.3
Air Force
Primary combat
forcesc 13,448.3 12,459.9 988.4 7.3
Logistics
operations 4,574.9 3,978.1 596.8 13.0
Space control
systemsb 1,874.2 1,551.8 322.4 17.2
Base support for
other training 2,303.6 2,066.9 236.7 10.3
Global C3I and
early warningb 4,053.5 3,914.3 139.2 3.4
Launch vehiclesb 596.5 527.7 68.8 11.5
Satellite systemsb 231.5 165.9 65.6 28.3
Arms control 168.9 131.5 37.4 22.2
Other personnel
support 178.3 159.5 18.8 10.5
$ =SUM(ABOVE) \# $ $
Subtotal "#,##0.0" =SUM(ABOVE) =SUM(ABOVE)
27,429.7 \# "#,##0.0" \# "#,##0.0"
24,955.6 2,474.1
Defense-wide
On-Site Inspection
Agencye 464.5 352.7 111.8 24.1
Joint Chiefs of
Staff 2,807.3 2,761.3 46.0 1.6
Defense Contract
Audit Agency 1,754.7 1,733.5 21.2 1.2
$ $
Subtotal $ =SUM(ABOVE) \# =SUM(ABOVE) =SUM(ABOVE)
"#,##0.0" 5,026.5 \# "#,##0.0" \# "#,##0.0"
4,847.5 179.0
Total $67,250.7 $61,073.5 $6,177.2 9.2
aInitial congressional designations for each O&M subactivity as reported in
DOD's budget estimates to Congress.
bO&M subactivities located in the Operating Forces budget activity that DOD
considers to be most directly related to readiness.
cO&M subactivities located in the Operating Forces budget activity that DOD
considers to be most directly related to readiness for which Congress also
identified as high-priority readiness-related for reporting fiscal year 1998
transfers.
dIncludes only fiscal year 1997 and 1998 because the Army restructured its
Operating Forces budget activity in fiscal year 1997 and did not maintain a
link between the old and the new budget structure. Four subactivities in the
Army's Operating Forces budget activity in this table were affected by this
change.
eOn-Site Inspection Agency's resources were transferred to the newly
established Defense Threat Reduction and Treaty Compliance Agency as of
October 1, 1998.
Amounts may not total due to rounding.
Source: Our analysis, based on Defense O&M budget data.
Appendix I
Table 3: O&M Subactivities and Defense-Wide Agencies for Which DOD
Consistently Obligated More Funds Than Congress Initially Designated, Fiscal
Years 1994-98
Constant 1999 dollars in millions
O&M subactivity 5-year total Difference Percentage
difference
Congress' DOD's
initial
designationa obligation
Army
Miscellaneous
activitiesb,d $216.0 $3,140.5 $2,924.5 1353.7
Base operations
support for land
forces 5,198.8 5,620.4 421.6 8.1
readinessc,d
Logistic support
activities 1,667.0 1,984.4 317.4 19.0
Land forces
operations 1,325.8 1,528.8 203.0 15.3
supportc,d
Unified
commandsb,d 119.6 225.5 105.9 88.6
Other personnel
support 890.3 995.6 105.3 11.8
Management and
operational 291.7 384.2 92.5 31.7
headquartersb,d
$ =SUM(ABOVE) $ =SUM(ABOVE) $
Subtotal \# "#,##0.0" \# "#,##0.0" =SUM(ABOVE)
9,709.2 13,879.4 \# "#,##0.0"
4,170.2
Navy
Planning,
engineering, and 1,398.7 3,056.2 1,657.5 118.5
design
Mission and other
flight operationsc 10,187.7 11,063.1 875.4 8.6
Mission and other
ship operationsc 10,302.7 10,958.9 656.2 6.4
Combat support
forcesb 1,748.8 2,146.9 398.1 22.8
Space systems and
surveillanceb 809.0 1,039.4 230.4 28.5
Acquisition and
program management 2,239.0 2,370.7 131.7 5.9
Warfare tacticsb 728.6 806.4 77.8 10.7
International
headquarters and 38.8 45.7 6.9 17.6
agencies
$ =SUM(ABOVE) $ =SUM(ABOVE) $
Subtotal \# "#,##0.0" \# "#,##0.0" =SUM(ABOVE)
27,453.3 31,487.3 \# "#,##0.0"
4,034.0
Marine Corps
Operational
forcesc 1,810.8 1,944.5 133.7 7.4
Recruiting and
advertising 347.5 374.8 27.3 7.9
Recruit training 38.3 43.6 5.3 14.1
$ =SUM(ABOVE) =SUM(ABOVE)
Subtotal \# "#,##0.0" $2,362.9 \# "#,##0.0"
2,196.6 $166.3
Air Force
Other servicewide
activities 2,760.1 4,935.4 2,175.3 78.8
Base support for
logistics 3,553.6 3,894.1 340.5 9.6
operations
Management and
operational 572.1 911.8 339.7 59.4
headquartersb
Other combat
operations 1,159.6 1,417.4 257.8 22.2
supportb
Administration 543.7 757.0 213.3 39.3
Training support 324.0 400.1 76.1 23.5
$ =SUM(ABOVE) $ =SUM(ABOVE) $
Subtotal \# "#,##0.0" \# "#,##0.0" =SUM(ABOVE)
8,913.1 12,315.8 \# "#,##0.0"
3,402.7
Defense-wide
Classified and
communications agenciese 20,643.4 21,146.9 503.5 2.4
U.S. Special Operations
Command 5,514.8 5,795.1 280.3 5.1
Defense Security Service 1,012.5 1,035.8 23.3 2.3
$ $ =SUM(ABOVE)
Subtotal =SUM(ABOVE) =SUM(ABOVE) \#
\# "#,##0.0"\# "#,##0.0" "#,##0.0"
27,170.7 27,977.8 $807.1
Total $75,442.9 $88,023.2 $12,580.3 16.7
aInitial congressional designations for each O&M subactivity as reported in
DOD's budget estimates to Congress.
bO&M subactivities located in the Operating Forces budget activity that DOD
considers to be most directly related to readiness.
cO&M subactivities located in the Operating Forces budget activity that DOD
considers to be most directly related to readiness for which Congress also
identified as high-priority readiness-related for reporting fiscal year 1998
transfers.
dIncludes only fiscal year 1997 and 1998 because the Army restructured its
Operating Forces budget activity in fiscal year 1997 and did not maintain a
link between the old and the new budget structure. Five subactivities in the
Army's Operating Forces budget activity in this table were affected by this
change.
eIncludes the classified and communications agencies, the Defense
Information Systems Agency, and the Defense Mapping Agency.
Amounts may not total due to rounding.
Source: Our analysis, based on Defense O&M budget data.
(702045)
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IN FEDERAL PROGRAMS
Contact one:
* website: HYPERLINK http://www.gao.gov/fraudnet/fraudnet.htm
http://www.gao.gov/fraudnet/fraudnet.htm
* e-mail: HYPERLINK mailto:fraudnet@gao.gov fraudnet@gao.gov
* 1-800-424-5454 (automated answering system)
*** End of document. ***
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