Report to the Task Force on National Security and International Affairs, House Committee on the Budget: Analysis of Department of Defense Unobligated Budget Authority

Abstract

Department of Defense unobligated balances of budget authority for military activities grew from $12.8 billion to $34.5 billion during fiscal years 1972-76. During this period, the President's budget consistently projected higher obligations and lower unobligated balances than eventually developed. This study: examines the reasons for the growth in Defense's procurement accounts; looks at the actual experience in 32 procurement programs, including staffing and contingency matters; and analyzes Defense's processes for projecting obligations. Recommendations are made to the executive branch and the Congress concerning problems in Defense's estimates of obligations and unobligated balances.

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Document Details

Document Type
Technical Report
Publication Date
Jan 13, 1978
Accession Number
AD1152284

Entities

People

  • Elmer B. Staats

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Biomedical
  • Ground and Sea Platforms
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Ammunition
  • Budget Estimates
  • Budgets
  • Congress
  • Contracts
  • Cost Estimates
  • Costs
  • Federal Budgets
  • Financial Management
  • Fleet Ballistic Missiles
  • Government Procurement
  • Governments
  • Indexes
  • Intercontinental Ballistic Missiles
  • Law
  • Military Budgets
  • National Security
  • President (United States)
  • Procurement
  • Test And Evaluation

Readers

  • Defense Financial Management and Audit.
  • Government and Public Administration Law.
  • Naval Personnel Management