Defense Budget: DOD Should Further Improve Visibility and Accountability of O&M Fund Movements

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO evaluated the military services' and the Department of Defense's (DOD) fiscal year (FY) 1994-1998 operation and maintenance (O&M) budget requests, focusing on: (1) identifying the differences between the amounts Congress initially designated for O&M subactivities, and those DOD reported as obligated for the same subactivities; (2) identifying those O&M subactivities where DOD obligated funds differently than recommended by Congress in each year of the 5-year period GAO examined; and (3) assessing information available to Congress to track DOD's movement of funds among O&M subactivities.