Defense Budget. Need for Continued Visibility Over Use of Contingency Funds

Abstract

During fiscal year 2001, U.S. military forces are participating or have participated in a number of contingency operations, and the Congress has appropriated funds to cover DOD's costs. The largest ongoing contingency operations are in the Balkans and Southwest Asia. DOD budgets for the cost of ongoing contingency operations, and the Congress has appropriated funds for these operations to the services' military personnel accounts and the Overseas Contingency Operations Transfer Fund (the Transfer Fund). DOD transfers funds out of the Transfer Fund to the DOD components' appropriation accounts as operations unfold during the year. Any moneys remaining in the Transfer Fund at the end of a fiscal year remain available until expended. In the case of new, expanded, or otherwise unfunded operations, such as at the onset of operations involving Kosovo, costs are not budgeted in advance. DOD's components request funds from the Transfer Fund as long as they are available or use funds appropriated for other activities that are planned for later in the fiscal year. If these funds are not replenished through supplemental appropriations or the reprogramming of funds from other sources, the components have to absorb the costs within their regular appropriations.

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Document Details

Document Type
Technical Report
Publication Date
Jul 01, 2001
Accession Number
ADA391913

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Asia
  • Budget Estimates
  • Budgets
  • Congress
  • Contingency Operations (Military)
  • Cost Estimates
  • Department Of Defense
  • Electronic Mail
  • Financial Management
  • Maintenance
  • Military Budgets
  • Military Personnel
  • Southwest Asia
  • United States
  • Warfare

Readers

  • Public Financial Management and Budgeting