Financial Status of Army Expired Year Appropriations

Abstract

The audit was made to determine whether the Army had problems with expired appropriations similar to those we found in the Air Force and the Navy. An appropriation is spending authority set aside by Congress for a specific use. An expired appropriation is one for which new obligations may not be created, but its funds can be used for previously incurred obligations. In the Navy and the Air Force, we identified potential violations of the Antideficiency Act, improper use of current year appropriations to fund expired year requirements, and disbursements that had not been charged to obligations owed by a specific program, project, or activity.

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Document Details

Document Type
Technical Report
Publication Date
Jun 14, 1995
Accession Number
ADA372294

Entities

People

  • Christian Hendricks
  • Dennis L. Conway
  • F. J. Lane
  • Livingston M. Johnson
  • Russell A. Rau

Organizations

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

Tags

Communities of Interest

  • Biomedical
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Aircrafts
  • Congress
  • Contracts
  • Control Systems
  • Databases
  • Department Of Defense
  • District Of Columbia
  • Federal Budgets
  • Financial Management
  • Governments
  • National Governments
  • National Security
  • Navy
  • United States
  • United States Government

Fields of Study

  • Medicine

Readers

  • Defense Financial Management and Audit.
  • Public Financial Management and Budgeting