| Description |
ii, 26 p. : digital, PDF file |
| System Details |
System requirements: Adobe Acrobat Reader. |
|
Mode of access via the GAO web site. |
| Note |
Title from title screen (viewed on June 11, 2009). |
|
"June 2009." |
| Summary |
From fiscal years 2004 through 2008, new orders received by the eight Army ordnance activities increased from $788 million to $1.5 billion. To the extent that the ordnance activities do not complete work at year end, the ordered and funded work is carried over into the next fiscal year. While past congressional defense committees recognized the need for carryover, the committees have on occasion raised concerns that carryover may be more than needed. GAO was asked to determine (1) whether the reported actual total carryover increased or decreased from fiscal years 2004 through 2008 and, if the carryover increased, the actions the Army is taking to reduce it; (2) the primary reasons for carryover at the eight ordnance activities; and (3) whether carryover amounts exceeded ceilings for fiscal years 2006, 2007, and 2008, and whether the methodology used to calculate the ceiling for the ordnance activities was reasonable. GAO analyzed reported carryover and related data at the eight activities. GAO is making three recommendations to the Department of Defense (DOD) that are aimed at (1) improving the budgeting for carryover and (2) updating the DOD Financial Management Regulation that contains guidance on carryover. DOD concurred with all three recommendations and has taken or plans to take action to implement them. |
| Bibliography |
Includes bibliographical references. |
| Note |
"GAO-09-415." |
| Subject |
United States. Army -- Ordnance and ordnance stores.
|
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United States. Department of Defense -- Auditing.
|
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Working capital -- Government policy -- United States.
|
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United States. Army -- Rules and practice.
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| Added Author |
United States. Congress. Senate. Committee on Armed Services. Subcommittee on Readiness and Management Support.
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| Added Title |
Actions needed to improve budgeting for carryover at Army ordnance activities |
| Gpo Item No. |
0546-D (online) |
| Sudoc No. |
GA 1.13:GAO-09-415 |
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