Accession Number : ADA525189


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


Corporate Author : GOVERNMENT ACCOUNTABILITY OFFICE WASHINGTON DC


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/a525189.pdf


Report Date : 22 Jun 2010


Pagination or Media Count : 7


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.


Descriptors :   *MILITARY BUDGETS , *ARMY OPERATIONS , *COSTS , *ARMY PERSONNEL , ARMY , MONEY , FINANCIAL MANAGEMENT , DEFENSE SYSTEMS , TRANSFER


Subject Categories : Economics and Cost Analysis
      Military Forces and Organizations


Distribution Statement : APPROVED FOR PUBLIC RELEASE