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Defense Budget: DOD Needs to Improve Reporting of Operation and Maintenance Base Obligations

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Technical Report

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U.S. Government Accountability Office Washington United States

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O and M is DODs largest category of appropriations and constitutes about 43 percent of the Presidents total request for DOD of 582.7 billion in fiscal year 2017. The President requested 251 billion for DODs total O and M funding, which included approximately 206 billion for O and M base and 45 billion for O and M OCO.Senate Report 114-49 included a provision for GAO to review the effects of budgetary constraints on DODs base funding within its O and M appropriations accounts. This report 1 identifies the trends in enacted funding for DODs O and M base appropriations accounts since fiscal year 2009 2 describes how much O and M funding DOD has transferred or reprogrammed, and the effect of this realignment on base obligations and 3 evaluates the extent to which DOD reported to Congress its O and M obligations for its base and OCO budgets. GAO analyzed DODs O and M budget justification materials and execution reports since 2009 and interviewed DOD officials. To assist Congress in its oversight of the O and M budget, GAO recommends that DOD revise its guidance on preparing budget materials and execution reports to require the addition of O and M base obligations for each account. DOD did not concur, citing the inability of its current financial systems to easily distinguish base obligations. GAO believes the recommendation is valid as discussed in the report.

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