Defense Working Capital Fund: Military Services Did Not Calculate and Report Carryover Amounts Correctly

Abstract

According to the Department of Defense's (DOD) fiscal year 2006 budget estimates, working capital fund activity groups (depot maintenance, ordnance, and research and development) will have about $6.3 billion of funded work that will be carried over from fiscal year 2006 into fiscal year 2007. The congressional defense committees recognize that these activity groups need some carryover to ensure smooth workflow from one fiscal year to the next. However, the committees have previously raised concern that the amount of carryover may be more than is needed. GAO was asked to determine (1) if the military services' carryover calculations were in compliance with DOD's new carryover policy and (2) if customers were submitting orders to working capital fund activities late in the fiscal year and, if so, the effect this practice has had on carryover.

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Document Details

Document Type
Technical Report
Publication Date
Jun 01, 2006
Accession Number
AD1171761

Entities

People

  • Chris Rice
  • Clara Mejstrik
  • Francine Delvecchio
  • Greg Pugnetti
  • Hal Santarelli
  • Keith Mcdaniel
  • Mccoy Williams
  • Richard Cambosos
  • William M. Solis

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Air Platforms
  • Energy and Power Technologies

DTIC Thesaurus Topics

  • Accountability
  • Aerial Warfare
  • Air Force
  • Air Force Facilities
  • Air National Guard
  • Budget Estimates
  • Budgets
  • Comptrollers
  • Congress
  • Department Of Defense
  • Financial Management
  • Governments
  • Guidance
  • House Of Representatives
  • Logistics
  • Maintenance
  • Materials
  • Money
  • National Guard
  • Naval Aviation
  • Naval Warfare
  • Radar
  • Test And Evaluation
  • United States
  • United States Government
  • Warfare

Readers

  • Government Contracting/Procurement.
  • Public Financial Management and Budgeting