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GAO Wants DoD to Revise Budget Materials Preparation, Execution Reports Guidance

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budget analysis reviewThe Government Accountability Office has asked the Defense Department to revise the way the department prepares budget materials and execution reports in an effort to help Congress oversee operation and maintenance budget.

GAO said Tuesday the DoD should add operation and maintenance base obligations to each account under the budget materials and execution reports.

The government watchdog released a report that examines the trends in enacted funding for DoD’s operation and maintenance base appropriations accounts since fiscal year 2009 and the amount of O&M funding the department transferred.

GAO found nearly $146.9 billion in reprogrammed funds from fiscal year 2009 through fiscal 2015 and the review concluded no apparent impact of the realignments on base obligations as DoD failed to submit a separate O&M base obligations report to Congress.

The agency also found O&M base obligations in excess of O&M base enacted amounts in each fiscal year due to the realignment of funds.

“By revising its guidance to require congressional reporting on O&M base obligations for each account in these materials and reports, DOD could provide complete information to assist Congress in better understanding and overseeing DOD’s full funding needs for O&M base,” GAO noted.

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