Department of the Army - The Fiscal Year 2008 Military Personnel, Army Appropriation and the Antideficiency Act

Abstract

A House of Representatives Committee on Appropriations report directed GAO to determine whether the Department of the Army (Army) violated the Antideficiency Act in its fiscal year 2008 Military Personnel, Army (FY 2008 MPA) appropriation. The Committee became concerned after the Army transferred $200 million from the Defense Working Capital Fund, Army appropriation to the FY 2008 MPA appropriation in December 2008. The Army explained that the transferred funds were necessary to cover unanticipated increases in costs related to bonuses and Permanent Change of Station (PCS) moves. In particular, the Committee asked GAO to determine whether the Army had sufficient funds in the FY 2008 MPA account for these expenses. For the reasons set out below, we conclude that the Army did not have adequate funds to cover fiscal year 2008 obligations and thus violated the Antideficiency Act. See 31 U.S.C. Section 1341.

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Document Details

Document Type
Technical Report
Publication Date
Jun 22, 2010
Accession Number
ADA525189

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Army Budgets
  • Budgets
  • Business Administration
  • Congress
  • Contracts
  • Department Of Defense
  • Financial Management
  • Governments
  • House Of Representatives
  • Law
  • Management Personnel
  • Military Personnel
  • Money
  • Organizational Structure
  • United States
  • United States Government

Readers

  • Artificial Intelligence
  • Government Contracting/Procurement.
  • Military Mobilization and Reserve Forces Studies.