Military Personnel: DoD Needs to Strengthen the Annual Review and Certification of Military Personnel Obligations

Abstract

MILPERS appropriations are available for obligation for a period of 1 year(or for the duration of the fiscal year in which the budget authority was appropriated). However, the appropriated funds remain available for5 additional fiscal years for the payment of obligations (e.g., for permanent change-of-station contracts or pay adjustments that were incurred during the year of appropriation). Thus, the military services can disburse MILPERS obligations over a period of up to 6 years. For example, about94 percent of fiscal year 2003 MILPERS obligations were disbursed during the first year. The remaining 6 percent, or about $6.5 billion, was not disbursed (i.e., remained as unliquidated obligations) and is available to disburse for up to 5 additional fiscal years. MILPERS obligations differ from other obligations such as for operations and maintenance and procurement where payments are made for specific transactions, such asunder a contract. MILPERS individual payments are made against a planned level of obligations for like items,5 such as incentive bonuses and payroll checks.

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Document Details

Document Type
Technical Report
Publication Date
Nov 29, 2004
Accession Number
AD1157760

Entities

People

  • Derek B. Stewart

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accountability
  • Accuracy
  • Air Force
  • Business Administration
  • Congress
  • Contracts
  • Department Of Defense
  • Disbursements
  • Enlisted Personnel
  • Finance
  • Financial Management
  • Governments
  • Instructions
  • Marine Corps
  • Military Personnel
  • Money
  • Performance Tests

Fields of Study

  • Medicine

Readers

  • Defense Financial Management and Audit.
  • Naval Personnel Management