DOD Budget: Budgeting for Operation and Maintenance Activities.
GENERAL ACCOUNTING OFFICE WASHINGTON DC NATIONAL SECURITY AND INTERNATIONAL A FFAIRS DIV
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We recognize that the amounts the services obligate for OM activities rarely agree with the estimates reflected in the budget request and that unplanned events often occur. However, our analysis of certain OM activities shows a pattern of differences between budget estimates for some of the services OM activities and what the services obligate for those OM activities. When such patterns consistently appear, we question whether the budget estimates accurately portray the services true needs. The services have a great deal of flexibility as to how they obligate OM funds, and we recognize the need for flexibility. However, Congress may wish to have greater visibility over DOD appropriations to identify and fully understand variations-and recurring patterns among variations-between the services budget estimates and actual obligations. Greater visibility could enhance and facilitate Congress budget.
- Economics and Cost Analysis
- Military Forces and Organizations