The next is the Sept. 11, 2024, Authorities Accountability Workplace report, Protection Price range: Further Details about Navy Personnel Realignments Would Facilitate Congressional Oversight.
From the report
What GAO Discovered
The Division of Protection’s (DOD) realignment of Navy Personnel (MILPERS) appropriations for fiscal years 2013 by way of 2023 totaled practically $32.9 billion (about 2 p.c of whole MILPERS appropriations). Throughout this era, DOD skilled annual will increase and reduces on account of these realignments.
DOD’s realignments resulted within the cumulative internet switch of $5.4 billion out of MILPERS from fiscal yr 2013 by way of fiscal yr 2023 and into different DOD appropriations, equivalent to Operation and Upkeep and Procurement. Generally, DOD performed MILPERS realignments as a result of deliberate estimates had been both larger or decrease than the precise prices incurred. Nevertheless, DOD officers famous that particular causes for variations between estimates and precise prices can fluctuate by realignment motion. For instance, funds might have to be realigned to handle emergent necessities.
In line with DOD officers, realignments didn’t negatively affect the division’s capacity to fund MILPERS program obligations. GAO’s evaluation of MILPERS finances information for fiscal years 2013 by way of 2023 discovered that the navy parts collectively obligated and expended virtually all (about 99 p.c) of their MILPERS funding. Though DOD offers required reviews to Congress on MILPERS realignments, data on program degree realignments just isn’t required and subsequently just isn’t constantly supplied within the reviews. Fairly, data reported by DOD to Congress on whole MILPERS realignments are largely aggregated, which might make it troublesome for DOD and Congress to determine particular person program funding wants. With out DOD absolutely accounting for the person program-level realignments of MILPERS funds within the annual reviews that it offers to Congress, decision-makers will proceed to lack the visibility wanted to successfully train oversight into how the division manages its funding.
Why GAO Did This Research
DOD receives billions in annual appropriated MILPERS {dollars} to pay service member wages, advantages, and housing, amongst different issues. Recognizing that unexpected necessities can come up, Congress permits DOD to realign (that’s, transfer) appropriated funds inside MILPERS or from MILPERS to different appropriations accounts, equivalent to Operation and Upkeep, underneath sure circumstances.
Senate Report 118-58 features a provision for GAO to evaluation DOD’s administration of MILPERS appropriations. This report (1) identifies the quantities that DOD realigned into, out of, or inside MILPERS appropriation accounts for fiscal years 2013 by way of 2023 and what elements influenced the necessity for the realignments; and (2) assesses the extent to which realignments affected the power of navy parts to fund MILPERS program obligations and are clear.
GAO reviewed related finances information documentation, insurance policies, and steerage; and interviewed DOD officers.
What GAO Recommends
GAO is making 5 suggestions, together with that DOD revise its Monetary Administration Regulation to require a report back to Congress with full data on particular person program MILPERS realignments, and to implement the revised steerage by yearly reporting program degree realignments. DOD concurred with 4 suggestions and partially concurred with one advice. GAO believes all suggestions are sound and must be absolutely addressed.
Obtain the doc right here.
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