Canceled DOD appropriations $615 million of illegal or otherwise improper adjustments. PDF Download
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Author:
Publisher: DIANE Publishing
ISBN: 1428946551
Category :
Languages : en
Pages : 35
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Book Description
Author:
Publisher: DIANE Publishing
ISBN: 1428946551
Category :
Languages : en
Pages : 35
Get Book Here
Book Description
Author: United States. General Accounting Office
Publisher:
ISBN:
Category :
Languages : en
Pages : 28
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Book Description
Author: Jeffrey C. Steinhoff
Publisher:
ISBN:
Category :
Languages : en
Pages :
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This testimony reviews the Department of Defense's (DOD) handling of appropriated funds from expired appropriation accounts. In 1990, Congress changed the law governing the use of appropriation accounts because it concluded that controls over them were not working. Without adequate controls, Congress was concerned that agencies could disburse money in amounts and for purposes that it had not approved. GAO found that DOD improperly charged appropriation accounts after they were closed. GAO also found that DOD did not establish the requisite systems, controls, and managerial attention required to properly account for its disbursements consistent with the 1990 account closing law, and as a result, DOD made at least $615 million of illegal or otherwise improper adjustments during fiscal year 2000 alone. DOD was aware of the limitations the account closing law placed on the availability of canceled appropriations and that the law was enacted because of previous abuses by DOD's use of old appropriations. DOD also knew that a major system used to control its use of appropriations allowed for disbursements to be charged in a way that was inconsistent with the law. However, DOD did nothing to fix the system, even though the cost to do so was minimal. The $615 million of adjustments GAO identified as illegal or otherwise improper must be immediately reversed. Also, at a minimum, DOD will need to change its systems, policies, and procedures, along with the weak control environment that fostered these practices, and served to perpetuate the problem. This report summarized a July report (GAO-01-994T).
Author:
Publisher: DIANE Publishing
ISBN: 1428944044
Category :
Languages : en
Pages : 37
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Book Description
In 1990, the Congress changed the law governing the use of appropriation accounts because it determined that controls over them were not working. 1 In particular, the Congress found that the Department of Defense (DOD) may have spent hundreds of millions of dollars for purposes that the Congress had not approved. The 1990 law was intended to improve congressional control by providing that, 5 years after the expiration of the period of availability of a fixed-term appropriation, the appropriation account be closed and all remaining balances canceled. After closing, the appropriation account could no longer be used for obligations or expenditures for any purpose. Because agencies need to keep accurate records, they may, in limited circumstances, adjust accounting records pertaining to closed accounts to correct unrecorded or improperly charged disbursements. To justify such an adjustment, an agency must have sufficient documentation for each proposed adjustment to show that the (1) disbursement was made when the appropriation account to be charged was available to cover the disbursement, (2) agency either did not record the disbursement when it was made or charged it to the wrong appropriation account at that time, and (3) proposed adjustment will result in the disbursement being charged to the proper appropriation account.
Author: United States. General Accounting Office
Publisher:
ISBN:
Category :
Languages : en
Pages : 36
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Book Description
Author: U S Government Accountability Office (G
Publisher: BiblioGov
ISBN: 9781289172503
Category :
Languages : en
Pages : 40
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Book Description
Congress changed the law governing the use of appropriation accounts in 1990 because it found that the Department of Defense (DOD) may have spent hundreds of millions of dollars for purposes that Congress had not approved. The 1990 law provided that, 5 years after the expiration of the period of availability of a fixed-term appropriation, the appropriation account be closed and all remaining balances canceled. After closing, the appropriation account could no longer be used for obligations or expenditures for any purpose. DOD has started the process of correcting the illegal or improper closed account adjustments made during fiscal year 2000. However, this will require substantial effort and, according to DOD, estimates will not be complete before the end of fiscal year 2002. DOD had upgraded its system control features by the end of fiscal year 2001 to preclude many of the wholesale adjustments that GAO had previously identified. Because its system enhancements were done in stages, including some near the end of fiscal year 2001, DOD continued to make large amounts of illegal and otherwise improper closed account adjustments during the year. However, given the intensity of staff efforts to address these issues, it did not expect to complete the correct accounting for transactions found to be in error until September 2004. A lack of fundamental controls and management oversight over the closed accounts was the primary reason DOD was making so many closed account adjustments. DOD's action to resolve its problems with closed account adjustments is beginning to produce positive short-term results. However, if DOD fails to sustain these positive results, Congress could require DOD to validate and report to the Congress all closed account adjustments.
Author: Gregory D. Kutz
Publisher: DIANE Publishing
ISBN: 9780756735920
Category : History
Languages : en
Pages : 156
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Book Description
Author:
Publisher: General Accounting Office
ISBN:
Category : Business & Economics
Languages : en
Pages : 654
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Book Description
Presents a basic reference work covering those areas of law in which the Comptroller General renders decisions and which are not covered by other GAO publications. Includes chapters 1-5. Covers the introduction, legal framework, agency regulations and administrative discretion, availability of appropriations: purpose and time,
Author: United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency, Financial Management, and Intergovernmental Relations
Publisher:
ISBN:
Category : Waste in government spending
Languages : en
Pages : 72
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Book Description
Author: United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency, Financial Management, and Intergovernmental Relations
Publisher:
ISBN:
Category : History
Languages : en
Pages : 64
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Book Description
