Defense Budget. Capital Asset Projects Undergo Significant Change between Approval and Execution,

Abstract

The Department of Defense (DOD) is responsible for inforining the Congress about its capital asset needs in an annual Defense Business Operations Fund (DBOF) capital budget. Capital assets include such things as equipment, minor construction, and management information systems. In fiscal year 1994, the DBOF capital budget totaled $1.8 billion. Concerned about apparent discrepancies between the DBOF capital budget and actual capital asset spending, the Chairman, Subcommittee on Oversight of Government Management, Senate Committee on Governmental Mfalrs, asked us to (1) determine if DOD carries out the projects identified in the capital budget and (2) assess the effectiveness of DOD'S capital budget preparation and review process. The House and Senate Committees on Armed Services (in the Conference Report on the fiscal year 1994 National Defense Authorization Act) also required us to determine the extent that DOD carries out the DBOF capital budget.

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Document Details

Document Type
Technical Report
Publication Date
Dec 01, 1994
Accession Number
ADA289497

Entities

People

  • David R. Warren
  • Edward J. Rotz
  • Harold J. Brumm
  • James E. Hatcher
  • Joseph A. Margallis

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • C4I
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Acquisition
  • Aerial Warfare
  • Air Force
  • Air Force Facilities
  • Base Closures
  • Capital Investments
  • Department Of Defense
  • Economic Analysis
  • Financial Management
  • Governments
  • Investments
  • Military Budgets
  • Money
  • National Security
  • Training
  • United States

Readers

  • Defense Financial Management and Audit.