Army Industrial Operations: Budgeting and Management of Carryover Could Be Improved
Abstract
The 13 Army Industrial Operations activities support combat readiness by providing depot maintenance and ordnance services to keep Army units operating worldwide. To the extent that Industrial Operations does not complete work at year-end, the work and related funding will be carried over into the next fiscal year. Carryover is the reported dollar value of work that has been ordered and funded by customers but not completed by Industrial Operations at the end of the fiscal year. As requested, GAO reviewed issues related to Army Industrial Operations carryover. GAO s objectives were to determine whether, and to what extent, Army Industrial Operations (1) actual carryover exceeded allowable carryover for fiscal years 2006 through 2012; (2) budget information on carryover approximated actual information for fiscal years 2006 through 2012, and if not, whether the Army took actions to align the two; and (3) carryover increased during fiscal years 2011 and 2012 and causes for the carryover. To address these objectives, GAO reviewed relevant carryover guidance, analyzed carryover and related data for Industrial Operations, and interviewed Army officials.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jun 01, 2013
- Accession Number
- ADA580775
Entities
People
- Asif A. Khan
Organizations
- United States Government Accountability Office