Hotline Allegations on Army National Guard Appropriations

Abstract

The overall audit objectives were to determine whether accounting reports for the open allotment within the FY 1995 National Guard Personnel, Army appropriation were supported and prepared accurately, and whether obligations were properly set aside for aged problem disbursements. We also evaluated applicable management controls. We did not substantiate the allegation that the Army National Guard failed to report that more funds were obligated than were authorized for use in the open allotment within the FY 1995 National Guard Personnel, Army appropriation. Although the open allotment appeared to be over obligated by about $37.8 million between September 30, 1995, and October 11, 1995, the Army National Guard Comptroller had in his control $45.4 million in a reserve account. The combination of funds available in the open allotment and the undistributed account constituted the formal subdivision available to the Army National Guard Comptroller. Accounting reports at the end of FY 1995 correctly reflected this situation.

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Document Details

Document Type
Technical Report
Publication Date
Dec 03, 1997
Accession Number
ADA368319

Entities

Organizations

  • Office of the Inspector General, U.S. Department of Defense

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Contracts
  • Department Of Defense
  • Directives
  • Electronic Mail
  • Finance
  • Financial Management
  • Governments
  • Information Exchange
  • Maintenance
  • National Guard
  • National Security
  • Reserve Equipment
  • Security
  • Training
  • United States

Readers

  • Defense Financial Management and Audit.
  • Military Mobilization and Reserve Forces Studies.