DEFENSE WORKING CAPITAL FUND: Improvements Needed for Managing the Backlog of Funded Work

Abstract

This report assesses the working capital fund policies and practices related to carryover. Specifically, our objectives were to review (1) the basis for DoD's 3 month carryover policy, (2) the military services' implementation of this policy, (3) the military services' budgeted versus reported actual carryover amounts and whether there were any instances when the reported year-end carryover exceeded the 3 month policy, and (4) the potential financial and operational impact of reducing the amount of permitted carryover.

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Document Details

Document Type
Technical Report
Publication Date
May 01, 2001
Accession Number
ADA391154

Entities

People

  • Greg Pugnetti

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Aerial Warfare
  • Air Force
  • Air Force Facilities
  • Budget Estimates
  • Commerce
  • Congress
  • Department Of Defense
  • Electronic Mail
  • Financial Management
  • House Of Representatives
  • Manufacturing
  • Military Research
  • Naval Warfare
  • Surface Warfare
  • United States
  • Warfare

Readers

  • Government Contracting/Procurement.