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Financial management : Defense accounting adjustments for stock fund obligations are illegal : report to the Secretary of Defense

Author: United States. General Accounting Office.
Publisher: Washington, D.C. : The Office, [1987]
Edition/Format:   Print book : National government publication : EnglishView all editions and formats
Summary:
GAO reviewed the magnitude of a series of Department of Defense (DOD) obligation adjustments to determine whether: (1) the procedures the Army and Air Force used to calculate and record the adjustments were proper; and (2) the adjustments complied with existing legal requirements.
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Details

Material Type: Government publication, National government publication
Document Type: Book
All Authors / Contributors: United States. General Accounting Office.
OCLC Number: 15732286
Notes: Cover title.
Distributed to depository libraries in microfiche.
"March 1987."
"GAO/AFMD-87-1."
"B-224614"--Page 1.
Description: 34 pages : illustrations ; 28 cm
Other Titles: Defense accounting adjustments for stock fund obligations are illegal
Responsibility: United States General Accounting Office.

Abstract:

GAO reviewed the magnitude of a series of Department of Defense (DOD) obligation adjustments to determine whether: (1) the procedures the Army and Air Force used to calculate and record the adjustments were proper; and (2) the adjustments complied with existing legal requirements.

GAO found that: (1) it was not in the government's interest for DOD to augment current appropriations through retroactive accounting adjustments which it did not fully disclose to Congress for approval; (2) DOD used inadequate methods to inform Congress of the impact of obligational adjustments on budget authority; (3) the use of statistical sampling to estimate and adjust recorded obligations was illegal, since the Air Force and the Army could not identify specific transactions or support calculated totals; (4) the adjustments provided additional obligational resources in excess of the amounts DOD requested from Congress; and (5) an accounting policy change was necessary to bring DOD into compliance with accepted accounting principles and standards.

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