Department of Defense - Obligation of Bonuses under Military Service Agreements

Abstract

This responds to your request for our opinion regarding the Department of Defense's (DOD) obligational practice for certain recruiting and retention bonuses. DOD components offer these bonuses in various agreements with individuals in exchange for terms of military service. DOD generally pays the bonuses in installments over a number of years. As we explain in further detail below, we conclude that DOD incurs an obligation for the entire bonus amount when it enters into these agreements. DOD should charge the obligation to an appropriation current at the time of agreement.

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Document Details

Document Type
Technical Report
Publication Date
Jul 16, 2014
Accession Number
AD1174727

Entities

People

  • Susan A. Poling

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Biomedical

DTIC Thesaurus Topics

  • Active Duty
  • Agreements
  • Air Force
  • Business Administration
  • Contractors
  • Contracts
  • Department Of Defense
  • Education
  • Enlisted Personnel
  • Governments
  • Law
  • Management Personnel
  • Military Personnel
  • Payment
  • Recruiting
  • United States
  • United States Government

Readers

  • Defense Acquisition Program Management
  • International Relations and European Studies
  • Public Financial Management and Budgeting