EXPIRED APPROPRIATIONS: New Limitations on Availability Make Improved Management by DOD Essential

Abstract

The report addresses the growth and size of the M accounts and the merged surplus authority through September 30,199O; the use of these accounts by the Army, Navy, and Air Force to fund upward adjustments of contract costs; and the extent to which that use satisfies all legal requirements. We recommend that the Secretary of Defense improve oversight and control over the use of expired appropriations.

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Document Details

Document Type
Technical Report
Publication Date
Jul 01, 1991
Accession Number
AD1100122

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Ground and Sea Platforms
  • Space
  • Weapons Technologies

DTIC Thesaurus Topics

  • Air Force
  • Air Force Facilities
  • Aircrafts
  • Congress
  • Construction Materials
  • Contractors
  • Contracts
  • Department Of Defense
  • Electronic Countermeasures
  • Government (Foreign)
  • Governments
  • Law
  • National Security
  • Naval Warfare
  • Personnel Management
  • Procurement
  • United States

Readers

  • Military Mobilization and Reserve Forces Studies.
  • Public Financial Management and Budgeting