Defense Budget: DOD Should Further Improve Visibility and Accountability
of O&M Fund Movements (Letter Report, 02/09/2000, GAO/NSIAD-00-18).
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 that 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.
GAO noted that: (1) from FY 1994 through 1998, DOD changed funding
amounts for the 245 O&M subactivities by almost $43 billion compared
with the amounts Congress originally designated for them; (2) these
changes included both decreases and increases to the amounts designated
by Congress; (3) DOD moved almost $16 billion out of and $27 billion
into O&M subactivities; (4) every year from fiscal year 1994 through
1998 DOD obligated a different amount than Congress designated for the
same 63 subactivities; (5) in total, DOD moved about $19 billion out of
or into these subactivities; (6) in recent years DOD has improved the
information it gives to Congress on the movement of O&M funds; (7) but
this budget information is still incomplete and does not provide
adequate details of where funds are moved and why; (8) changes in the
way DOD presents budget justification materials, as well as
congressionally mandated changes in the level of details to be provided
by DOD, have improved DOD's budget information available to Congress;
(9) in particular, the high-priority readiness-related transfer reports
offer the most information available on why DOD moves funds among
selected subactivities; (10) however, the statutory requirement for
these reports will expire when DOD submits its FY 2000 report; (11) in
addition, from fiscal years 1994 through 1998, little information was
available to Congress about what DOD terms "fact-of-life" movements,
which DOD says are made to reflect changes that occur between the time
DOD formulates its budget request and the time Congress passes the
appropriation act; (12) DOD reported over $1 billion in fact-of-life
adjustments to its FY 1999 O&M appropriations; (13) DOD's financial
management regulation does not define these adjustments and provides no
guidance on when it is appropriate to make such adjustments, who should
approve them, or how much funding can be moved; and (14) without any
such guidance governing these movements, DOD and Congress cannot
evaluate whether the movements of funds are appropriate.
--------------------------- Indexing Terms -----------------------------
REPORTNUM: NSIAD-00-18
TITLE: Defense Budget: DOD Should Further Improve Visibility and
Accountability of O&M Fund Movements
DATE: 02/09/2000
SUBJECT: Defense appropriations
Budget administration
Defense budgets
Reporting requirements
Military budgets
Reprogramming of appropriated funds
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Report to the Chairman, Subcommittee on Defense, Committee on
Appropriations, House of Representatives
February 2000
DEFENSE BUDGET
DOD Should Further Improve Visibility and Accountability of O&M Fund
Movements
*****************
<Graphic -- Download the PDF file to
view.>
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GAO/NSIAD-00-18
Letter 5
Appendixes
Appendix I: Objectives, Scope, and Methodology
26
Appendix II: O&M Budget Structures
29
Appendix III: Differences Between Initial Congressional Designation
and DOD Obligation, by Individual O&M Subactivity and Agency
31
Appendix IV: O&M Subactivities and Agencies for Which DOD Consistently
Obligated Less Funds Than Congress Initially
Designated
44
Appendix V: O&M Subactivities and Agencies for Which DOD
Consistently Obligated More Funds Than Congress Initially
Designated
71
Appendix VI: Comments From the Department of Defense
92
Appendix VII: GAO Contacts and Staff Acknowledgments
96
Table 1: Differences Between Initial Congressional Designations
and DOD's Reported Obligations, by O&M Budget Activity, Fiscal
Years 1994-98 12
Table 2: Consistency of Movements Between Initial Congressional
Designations and DOD's Reported Obligations, Fiscal
Years 1994-98 14
Table 3: Summary of Differences in Funding Between Congressional
Designations and DOD Obligations, Fiscal Years 1994-9831
Table 4: Differences in Funding Between Initial Congressional
Designations and DOD Obligations, by Individual O&M
Subactivity and Defense-wide Agency, Fiscal Years 1994-9832
Table 5: O&M Subactivities and Defense-wide Agencies for Which
DOD Consistently Obligated Fewer Funds Than Congress Initially Designated,
Fiscal Years 1994-9844
Table 6: Budget Information for Army Divisions 46
Table 7: Budget Information for Army Claims 47
Table 8: Budget Information for Army Corps Combat Forces48
Table 9: Budget Information for Army Servicewide
Communications 48
Table 10: Budget Information for Army Land Forces Depot
Maintenance 49
Table 11: Budget Information for Army Echelon Above Corps
Forces 50
Table 12: Budget Information for Army Civilian Education and
Training 50
Table 13: Budget Information for Army One Station Unit Training51
Table 14: Budget Information for Navy Ship Depot Maintenance52
Table 15: Budget Information for Navy Weapons Maintenance52
Table 16: Budget Information for Navy Air Systems Support53
Table 17: Budget Information for Navy Flight Training54
Table 18: Budget Information for Navy Fleet Ballistic Missile54
Table 19: Budget Information for Navy Cruise Missile55
Table 20: Budget Information for Navy Air Operations and Safety
Support 56
Table 21: Budget Information for Navy Space and Electronic
Warfare Systems 56
Table 22: Budget Information for Navy Coast Guard Support57
Table 23: Budget Information for Navy Electronic Warfare58
Table 24: Budget Information for Navy Junior Reserve Officer
Training Corps 58
Table 25: Budget Information for Navy Fleet Hospital Program59
Table 26: Budget Information for Navy Depot Operations Support60
Table 27: Budget Information for Marine Corps Base Support for
Accession Training 60
Table 28: Budget Information for Marine Corps Maritime
Prepositioning 61
Table 29: Budget Information for Marine Corps Base Support for
Recruiting and Other Training and Education 62
Table 30: Budget Information for Air Force Primary Combat Forces62
Table 31: Budget Information for Air Force Logistics Operations63
Table 32: Budget Information for Air Force Space Control Systems64
Table 33: Budget Information for Air Force Base Support for
Other Training 64
Table 34: Budget Information for Air Force Global Command,
Control, Communications, and Intelligence and Early Warning65
Table 35: Budget Information for Air Force Launch Vehicles66
Table 36: Budget Information for Air Force Satellite Systems66
Table 37: Budget Information for Air Force Arms Control67
Table 38: Budget Information for Air Force Other Personnel Support68
Table 39: Budget Information for On-Site Inspection Agency68
Table 40: Budget Information for the Joint Chiefs of Staff69
Table 41: Budget Information for the Defense Contract Audit Agency70
Table 42: O&M Subactivities and Defense-wide Agencies for Which
DOD Consistently Obligated More Funds Than Congress Initially Designated,
Fiscal Years 1994-9871
Table 43: Budget Information for Army Miscellaneous Activities73
Table 44: Budget Information for Army Base Operations Support For
Land Forces Readiness 74
Table 45: Budget Information for Army Logistic Support Activities75
Table 46: Budget Information for Army Land Forces Operations
Support 75
Table 47: Budget Information for Army Unified Commands76
Table 48: Budget Information for Army Other Personnel Support77
Table 49: Budget Information for Army Management and
Operational Headquarters 77
Table 50: Budget Information for Navy Planning, Engineering,
and Design 78
Table 51: Budget Information for Navy Mission and Other Flight
Operations 79
Table 52: Budget Information for Navy Mission and Other Ship
Operations 79
Table 53: Budget Information for Navy Combat Support Forces80
Table 54: Budget Information for Navy Space Systems and
Surveillance 81
Table 55: Budget Information for Navy Acquisition and Program Management81
Table 56: Budget Information for Navy Warfare Tactics82
Table 57: Budget Information for Navy International Headquarters
and Agencies 83
Table 58: Budget Information for Marine Corps Operational Forces83
Table 59: Budget Information for Marine Corps Recruiting and
Advertising 84
Table 60: Budget Information for Marine Corps Recruit Training85
Table 61: Budget Information for Air Force Other Servicewide
Activities 85
Table 62: Budget Information for Air Force Base Support For
Logistics Operations 86
Table 63: Budget Information for Air Force Management and
Operational Headquarters 87
Table 64: Budget Information for Air Force Other Combat
Operations Support 87
Table 65: Budget Information for Air Force Administration88
Table 66: Budget Information for Air Force Training Support89
Table 67: Budget Information for Classified and Communications
Agencies, Defense Information Systems Agency, and Defense
Mapping Agency 90
Table 68: Budget Information for U.S. Special Operations Command91
Table 69: Budget Information for Defense Security Service91
Figure 1: Number of Budget Activities, Activity Groups, and
Subactivity Groups in DOD's Active Service and Defense-wide
O&M Accounts, Fiscal Year 1998 6
Figure 2: How O&M Funds Are Moved Throughout the Fiscal Year11
Figure 3: Movements of Funds for Navy Ship Depot Maintenance
O&M Subactivity in Fiscal Year 1998 20
Figure 4: Structure of the Army Operating Forces Budget Activity30
DOD Department of Defense
O&M Operation and Maintenance
National Security and
International Affairs Division
B-284037
February 9, 2000
The Honorable Jerry Lewis
Chairman
Subcommittee on Defense
Committee on Appropriations
House of Representatives
Dear Mr. Chairman:
The Department of Defense's (DOD) single largest appropriation group,
Operation and Maintenance (O&M), funds training, maintenance, and other
key readiness-related activities, as well as other expenses not directly
related to readiness. For fiscal year 2000, Congress has provided about
$104 billion for all these activities.
To request funding from Congress, DOD divides its services' O&M budget
requests into four budget activities: (1) operating forces, (2)
mobilization, (3) training and recruiting, and (4) administration and
servicewide activities./Footnote1/ DOD further divides its budget
activities into various activity groups, then again into subactivity
groups. The number and names of the activity and subactivity groups differ
with each service. Although Congress reviews DOD's budget proposal for the
services and Defense-wide activities at the subactivity level, it makes
appropriations at the aggregated account level--that is, for the Army, the
Navy, the Marine Corps, the Air Force, and the Defense-wide O&M accounts.
However, to indicate how it expects O&M funds to be spent, Congress
designates,/Footnote2/ in its conference report on annual appropriations
acts, specific amounts for each subactivity group, Defense-wide agency,
field activity, and program. Figure 1 displays the services' O&M multi-
tiered budget structure.
Figure****Helvetica:x11****1: Number of Budget Activities, Activity
Groups, and Subactivity Groups in DOD's
Active Service and Defense-wide O&M
Accounts, Fiscal Year 1998
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Source: Our depiction, based on the services' and Defense-wide budget
justification estimates submitted to Congress for fiscal year 1998.
Congressional defense committees have expressed concerns about the extent
to which funds that directly affect readiness--generally those in the
operating forces portion of the O&M budget--have been reduced to pay for
other O&M expenses. To assist congressional oversight of O&M funds, the
previous subcommittee chairman asked that we analyze the active components
and Defense-wide agencies' O&M appropriations from fiscal year 1994
through 1998./Footnote3/ We did not include the reserve and guard
components, as it would significantly broaden the scope of our effort. As
agreed with his office, this report
o identifies the aggregated differences between the amounts Congress
initially designated for O&M subactivities, (especially the readiness-
related subactivities) and those DOD reported as obligated for the same
subactivities;
o identifies those O&M subactivities where DOD obligated funds
differently than recommended by Congress in each year of the 5-year
period we examined (1994 through 1998); and
o assesses information available to Congress to track DOD's movement of
funds among O&M subactivities.
To respond to this request, we conducted an analysis of congressional
conference and committee reports and DOD budget documents for fiscal years
1994 through 1998. We compared the amounts Congress designated for O&M
subactivities in its conference reports on various Defense appropriation
acts with DOD's obligations for the same subactivities. As discussed in
greater detail in appendix I, which describes our scope and methodology,
we used available DOD budget data as a basis for our analysis although our
past audits of financial statements have shown that the data may not be
reliable. However, it is the latest budget data available and we provided
our documentation of this data to the Office of the Under Secretary of
Defense (Comptroller) and service budget offices to aid in data
verification.
Since 1994, Congress has directed DOD to provide semiannual reports on
transfers from certain high-priority readiness-related subactivities
within the Operating Forces budget activity./Footnote4/ Included in the
reports are data on the funds moved into or out of these subactivities, as
well as explanations of the movements. During this period, Congress has
gradually increased the number of subactivities covered by these reports
to 28. Currently, all but one of the subactivities designated by Congress
as high-priority readiness-related are also considered most directly
related to readiness by DOD because they are in the Operating Forces
budget activity. The one exception, the Air Force airlift operations
subactivity, is included in the Mobilization budget activity.
Results in Brief
From fiscal year 1994 through 1998, DOD changed funding amounts for the
245 O&M subactivities/Footnote5/ by almost $43 billion compared with the
amounts Congress originally designated for them. These changes included
both decreases and increases to the amounts designated by Congress. DOD
moved almost $16 billion out of and $27 billion into O&M subactivities.
The changes made to these O&M subactivities accounted for about 12 percent
of the total amounts initially appropriated for O&M during the period.
Over half of the $43 billion was moved out of or into ($9 billion out of and
$13.5 billion into) 81 O&M subactivities DOD considers directly related to
readiness, while $10 billion was moved out of or into ($5.5 billion out of
and $4.4 billion into) 28 O&M subactivities that Congress now considers
high-priority readiness-related.
Every year from fiscal year 1994 through 1998 DOD obligated a different
amount than Congress designated for the same 63 subactivities. In total,
DOD moved about $19 billion out of or into these subactivities ($6.2
billion was moved out and $12.6 billion was moved in). About $4.3 billion
was moved out of and about $6.7 billion was moved into 30 subactivities
DOD considers directly related to readiness for a total of about $11
billion. The 30 subactivities include 11 of the high-priority readiness-
related subactivities. Further, of the 11 subactivities, DOD moved $3.2
billion out of 6 subactivities Congress considers high-priority readiness-
related (e.g., Army divisions, Navy ship depot maintenance, Air Force
primary combat forces), while moving $2.3 billion into 5 others (e.g.,
Army base operations for land forces, Navy mission and other flight
operations, Marine Corps operational forces).
In recent years DOD has improved the information it gives to Congress on
the movement of O&M funds. But this budget information is still incomplete
and does not provide adequate details of where funds are moved and why.
Changes in the way DOD presents budget justification materials, as well as
congressionally mandated changes in the level of details to be provided by
DOD, have improved DOD's budget information available to Congress. In
particular, the high-priority readiness-related transfer reports offer the
most information available on why DOD moves funds among selected
subactivities. However, the statutory requirement for these reports will
expire when DOD submits its fiscal year 2000 report. In addition, from
fiscal years 1994 through 1998, little information was available to
Congress about what DOD terms "fact-of-life" movements, which DOD says are
made to reflect changes that occur between the time DOD formulates its
budget request and the time Congress passes the appropriation act. DOD
reported over $1 billion in fact-of-life adjustments to its fiscal year
1999 O&M appropriations. DOD's financial management regulation does not
define these adjustments and provides no guidance on when it is
appropriate to make such adjustments, who should approve them, or how much
funding can be moved. Without any such guidance governing these movements,
DOD and Congress cannot evaluate whether the movements of funds are
appropriate.
To enhance congressional oversight, we are recommending that DOD take
actions to further improve the visibility and accountability of funds
moved within the O&M appropriations. DOD agreed with our recommendation to
provide more guidance on the fact-of-life adjustments. DOD did not agree
with our recommendation to continue to provide Congress reports on
transfers of funds in high-priority readiness-related subactivities
because DOD believes the information is available in several other
reports. However, because we do not believe these reports collectively
provide the same information, we changed our recommendation to a matter
for congressional consideration.
Background
O&M is directly related to military readiness because it provides funds
for training troops for combat and for maintaining tanks, airplanes,
ships, and related equipment. O&M accounts also fund a wide range of
activities that are less directly related to readiness. These include many
day-to-day activities such as civilian personnel management and payments,
transportation, health and child care. Since 1989, O&M has accounted for
an average of 35 percent of the total Defense budget, making it DOD's
largest appropriation. Appendix II provides more detail of DOD's O&M
budget structure.
DOD has considerable flexibility in using O&M funds and can move them in
several ways. As shown in figure 2, after the initial appropriation is
made, DOD can "adjust" funding among subactivities through
o adjustments directed by Congress in conference reports on
appropriation acts and
o fact-of-life adjustments DOD believes are necessary due to changes,
such as unplanned force structure changes, that have occurred since the
budget was formulated.
After making these initial fund movements, DOD establishes a new
"adjusted" baseline budget. It can then move funds among subactivities
through
o reprogramming actions, to move funds from one budget activity to
another within the same account;
o statutorily authorized transfers, to move funds from other Defense
appropriations (such as Procurement);
o transfers from congressionally established, centrally managed
accounts (such as for overseas contingencies);
o supplemental appropriations that Congress provides for additional
expenses during the year; and
o rescissions, with which Congress cancels appropriated funds.
Figure****Helvetica:x11****2: How O&M Funds Are Moved Throughout the
Fiscal Year
*****************
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aIn the conference report on the appropriations act, conferees direct DOD
to make changes to its budget baseline. These changes are known as
unallocated adjustments and general provisions.
Source: Our depiction, based on Defense Financial Management Regulation
DOD 7000.14-R, conference reports on the appropriations acts, and
interviews with officials from the Office of the Under Secretary of
Defense (Comptroller).
DOD financial management regulations, which reflect agreements between DOD
and the authorization and appropriation committees, provide general
guidelines for various reprogramming. For example, congressional
notification is required for O&M reprogramming actions of $15 million or
more. In recent years, DOD has made efforts to provide Congress with a
single annual request for reprogramming actions requiring congressional
approval.
DOD Obligations Differed Substantially From Congressional Designations
From fiscal year 1994 through 1998, DOD moved almost $43 billion out of or
into 245 O&M budget subactivities after Congress made initial funding
designations. This amount represents about 12 percent of all the services'
and Defense-wide agencies' O&M appropriations over the 5-year period and
includes all fact-of-life adjustments, reprogramming actions, statutorily
authorized transfers, and supplemental appropriations. DOD moved almost
$16 billion out of and $27 billion into its O&M subactivities. As shown in
table 1, over half the fund movements took place within the Operating
Forces budget activity, which DOD considers most directly related to
readiness. Further, DOD moved almost $10 billion out of or into
($5.5 billion out of and $4.4 billion into) the 28 subactivities which,
under 10 U.S.C. 483, are listed as high-priority readiness-related for
reporting purposes. Appendix III shows these differences by O&M
subactivity for each fiscal year.
Table****Helvetica:x11****1: Differences Between Initial Congressional
Designations and DOD's Reported
Obligations, by O&M Budget Activity,
Fiscal Years 1994-98^
Continued from Previous Page
--------------------------------------------------------------------------
| Constant 1999 dollars in millions |
|------------------------------------------------------------------------|
| O&M account : Operating : Mobiliza : Training : Administra : Total |
| : forces : tion : and : tion and : differen |
| : : : recruiti : servicewide: ce |
| : : : ng : : |
|------------------------------------------------------------------------|
| Army : : : : : |
|------------------------------------------------------------------------|
| Increase : $6,871.9 : $105.9 : $587.4 : $3,250.5 : $10,815.7 |
|------------------------------------------------------------------------|
| Decrease : 3,001.9 : 178.1 : 661.0 : 1,265.0 : 5,106.0 |
|------------------------------------------------------------------------|
| Subtotal : $9,873.8a : $284.0 : $1,248.4 : $4,515.5 : $15,921.7 |
|------------------------------------------------------------------------|
| Navy : : : : : |
|------------------------------------------------------------------------|
| Increase : 3,734.3 : 37.2 : 233.7 : 2,775.8 : 6,781.0 |
|------------------------------------------------------------------------|
| Decrease : 2,907.4 : 301.7 : 306.5 : 616.9 : 4,132.5 |
|------------------------------------------------------------------------|
| Subtotal : $6,641.7 : $338.9 : $540.2 : $3,392.7 : $10,913.5 |
|------------------------------------------------------------------------|
| : : : : : |
|------------------------------------------------------------------------|
| Constant 1999 dollars in millions |
|------------------------------------------------------------------------|
| O&M account : Operating : Mobiliza : Training : Administra : Total |
| : forces : tion : and : tion and : differen |
| : : : recruiti : servicewide: ce |
| : : : ng : : |
|------------------------------------------------------------------------|
| Marine Corps: : : : : |
|------------------------------------------------------------------------|
| Increase : 412.4 : b : 111.6 : 111.1 : 635.1 |
|------------------------------------------------------------------------|
| Decrease : 191.2 : b : 139.9 : 41.7 : 372.8 |
|------------------------------------------------------------------------|
| Subtotal : $603.6 : b : $251.5 : $152.8 : $1,007.9 |
|------------------------------------------------------------------------|
| Air Force : : : : : |
|------------------------------------------------------------------------|
| Increase : 2,186.0 : 1,395.9 : 370.7 : 3,048.1 : 7,000.7 |
|------------------------------------------------------------------------|
| Decrease : 2,837.4 : 852.8 : 503.4 : 978.8 : 5,172.4 |
|------------------------------------------------------------------------|
| Subtotal : $5,023.4 : $2,248.7 : $874.1 : $4,026.9 : $12,173.1 |
|------------------------------------------------------------------------|
| Defense-wide: : : : : |
|------------------------------------------------------------------------|
| Increase : 290.6 : 9.5 : 8.3 : 1,223.2 : 1,531.6 |
|------------------------------------------------------------------------|
| Decrease : 92.8 : 57.9 : 11.3 : 1,118.6 : 1,280.6 |
|------------------------------------------------------------------------|
| Subtotal : $383.4 : $67.4 : $19.6 : $2,341.8 : $2,812.2 |
|------------------------------------------------------------------------|
| Subtotal : $13,495.2 : $1,548.5 : $1,311.7 : $10,408.7 : $26,764.1 |
| increase : : : : : |
|------------------------------------------------------------------------|
| Subtotal : $9,030.7 : $1,390.5 : $1,622.1 : $4,021.0 : $16,064.3 |
| decrease : : : : : |
|------------------------------------------------------------------------|
| DOD total : $22,525.9 : $2,939.0 : $2,933.8 : $14,429.7 : $42,828.4 |
--------------------------------------------------------------------------
Amounts may not total due to rounding.
Note: Initial congressional designations for each O&M subactivity as
reported in annual conference reports on Defense appropriations acts for
fiscal years 1994-98.
aAmount does not include Army data for fiscal year 1996, when the Army
restructured its Operating Forces budget activity.
bThe Marine Corps does not have a separate budget activity for Mobilization.
Source: Our analysis, based on Defense O&M budget data.
DOD Consistently Moved O&M Funds Into and Out of Certain Subactivities
DOD consistently obligated either more or less funding for certain O&M
subactivities than Congress originally designated. As shown in table 2,
DOD obligated less funding, totaling $6.2 billion, for the same 36 O&M
subactivities over the 5 years included in our review. DOD also obligated
more funding, totaling $12.6 billion, for 27 other O&M subactivities over
the 5 years.
Table****Helvetica:x11****2: Consistency of Movements Between Initial
Congressional Designations and DOD's
Reported Obligations, Fiscal Years 1994-98^
----------------------------------------------------------------------------
| Constant 1999 dollars in billions |
|--------------------------------------------------------------------------|
| : Total O&M : : DOD: readiness- : : Congress: high- |
| : subactivities : : relateda,b : : priority |
| : : : : : readiness- |
| : : : (Operating : : relateda,b |
| : : : Forces) : : |
|--------------------------------------------------------------------------|
| For : Number : Total : : Number : Total : : Number : Total |
| each of : of : differ : : of : differ : : of : differ |
| the 5 : subacti : ence : : subacti : ence : : subacti : ence |
| years : vities : in : : vities : in : : vities : in |
| 1994-98 : DOD : fundin : : DOD : fundin : : DOD : fundin |
| : moved : g : : moved : g : : moved : g |
| : funds : over : : funds : over : : funds : over |
| : into : 5- : : into : 5- : : into : 5- |
| : or out : year : : or out : year : : or out : year |
| : of : period : : of : period : : of : period |
| : every : : : every : : : every : |
| : year : : : year : : : year : |
|--------------------------------------------------------------------------|
| DOD : 36 : $6.2 : : 17 : $4.3 : : 6 : $3.2 |
| decrease : : : : : : : : |
| d funding: : : : : : : : |
|--------------------------------------------------------------------------|
| DOD : 27 : 12.6 : : 13 : 6.7 : : 5 : 2.3 |
| increase : : : : : : : : |
| d funding: : : : : : : : |
|--------------------------------------------------------------------------|
| Total : 63 : $18.8 : : 30 : $11 : : 11 : $5.5 |
----------------------------------------------------------------------------
Note: Initial congressional designations for each O&M subactivity as
reported in annual conference reports on Defense appropriation acts,
fiscal years 1994-98.
aData for the Army is only for fiscal year 1997 and 1998 because it
restructured its budget in 1996.
bAll of the subactivities designated by Congress as high-priority
readiness-related are also considered readiness-related by DOD because
they are in the Operating Forces budget activity.
Source: Our analysis, based on Defense O&M budget data.
Appendix IV presents data on each O&M subactivity for which DOD
consistently obligated less funding than Congress designated during the
5-year period (fiscal years 1994 through 1998) and a description of what
the subactivity finances. Seventeen are among those DOD considers most
directly related to readiness, and 6 have been designated by Congress as
high-priority readiness-related for reporting purposes. The six are
o Army divisions,
o Army corps combat forces,
o Army land forces depot maintenance,
o Army echelon above corps forces,
o Navy ship depot maintenance, and
o Air Force primary combat forces.
For example, the Air Force reported obligations totaling about $988
million less than Congress designated for its primary combat forces
subactivity in fiscal years 1994 through 1998. This subactivity finances
front-line fighter aircraft and bombers and about 40 percent of the Air
Force's flying-hour program./Footnote6/ The Air Force said its
headquarters and major commands used funding initially designated for its
flying hour program for what they considered other critical mission
programs such as training ranges and base operations support. Our 1999
report on the Air Force flying-hour program found that $357 million
designated for the flying-hour program in fiscal year 1998 was moved for
these and other O&M purposes. However, we also found that (1) the Air
Force consistently requested funding for more flying hours than it was
able to use every year from fiscal year 1995 through 1998, using between
89 and 94 percent of estimated flying hours and (2) continuing pricing
problems have contributed to the Air Force's inability to accurately
estimate the funding it needs for this program. In a June 1998 report, we
recommended to improve pricing problems that the Secretary of the Air
Force direct the Air Force Materiel Commander to develop and implement
procedures to ensure that the prices that are established for individual
inventory items are consistent with the composite prices developed and
approved by the Office of the Under Secretary of Defense (Comptroller)
during the budget process./Footnote7/ The Command's efforts to accomplish
this are currently in progress.
DOD also consistently obligated more funds, totaling $6.7 billion, than
Congress designated for 13 O&M subactivities DOD considers most directly
related to readiness (see app. V). Five of these are subactivities
Congress has designated as high-priority readiness-related for reporting
purposes:
o Army base operations for land forces,
o Army land forces operations support,
o Navy mission and other flight operations,
o Navy mission and other ship operations, and
o Marine Corps operational forces.
For example, the Navy obligated a total of about $876 million more than
Congress designated for the mission and other flight operations
subactivity in fiscal years 1994 through 1998. This subactivity supports
all Navy and Marine Corps tactical air and anti-submarine forces, shore-
based fleet air support, operational testing and evaluation, operation and
maintenance of White House helicopters, and miscellaneous items such as
transportation of squadron equipment. Several sources provided additional
funding for this subactivity. In fiscal year 1998, for example, almost
$157 million in additional funds were obtained from the centrally managed
account for contingency operations.
Some O&M funding increases came from three special transfer accounts for
drug interdiction, environmental restoration, and overseas contingency
operations. Congress established these transfer accounts to ensure DOD
would have funds for these activities without having to shift funds from
training, maintenance, or other O&M subactivities. For example, in fiscal
year 1998, the services received a total of $4.5 billion from the three
transfer accounts. However, information tracking these funds at the
subactivity level for the period under review was not readily available.
The reason for O&M fund movements among subactivities most often cited by
service budget officials is funds are needed to cover more pressing needs
or emerging requirements. Funds moved out of one subactivity cannot be
traced to another subactivity. Other work that we have done in this area
has noted that DOD's financial management systems are not designed to
capture the full costs of its activities and programs./Footnote8/ However,
services' budget documents do provide some explanations of where the funds
are moved. Many of the documents we reviewed stated that funds had to be
moved because of needs elsewhere. Having reviewed the services'
explanations of these movements, we question whether the movements were in
fact driven by more pressing needs or emerging requirements or whether
they were the result of initial budget requests that did not accurately
reflect the services' actual needs. For example, the Army consistently
failed to use all the funds budgeted for training ground operation
units,/Footnote9/ and in fiscal years 1997 and 1998, it moved funds
totaling about $880 million to other subactivities, including base
operations support.
Congress Has Visibility Over Some Movements of O&M Funds
The information DOD has provided to Congress over its movements of funds
among O&M subactivities has improved, but additional improvements are
needed to enhance congressional oversight of these movements and to ensure
DOD can account for its use of O&M funds. Although there is a requirement
for DOD to provide more detailed reports on high-priority readiness-
related subactivities, this requirement will soon expire. In addition, the
Department still does not have any formal guidance governing when it is
appropriate to make fact-of-life budget adjustments, which totaled over $1
billion in fiscal year 1999 alone.
Budget Justification and Appropriation Status Reports
------------------------------------------------------
DOD uses its annual budget request and other reports to inform Congress of
O&M fund movements. However, the annual budget materials do not explain
where funds added to O&M subactivities come from reprogramming actions,
transfers from centrally managed accounts, or statutorily authorized
transfers from other appropriation accounts such as Procurement.
The National Defense Authorization Act for Fiscal Year 1998/Footnote10/
requires DOD to report monthly on the allocation of funds within O&M
budget subactivities and DOD has revised these reports. For its fiscal
year 2000 budget request, DOD revised its budget justification materials
to show details at the subactivity level, whereas prior justification
materials presented data at the activity group level. Although the revised
appropriation status reports and the budget justification materials'
format are improvements, they still only provide Congress with limited
information about fund movements. The appropriation status reports do not
identify separate actions (transfers, reprogramming actions, etc.)
associated with adjustments to the O&M budget or the reasons why
adjustments are made at the subactivity level. Budget justification
materials do not identify reprogramming actions or transfers or the
reasons for these adjustments.
High-Priority Readiness-Related Reports
---------------------------------------
The House report on the National Defense Authorization Act for fiscal year
1996 noted the Committee's concerns over the extent of resources provided
for training and maintenance that are moved to other uses and the effects
of such movements on readiness./Footnote11/ Congress expanded the previous
reporting requirement on fund movements for the high-priority readiness-
related subactivities and now requires DOD to provide more detailed data,
including the total amounts moved into and out of each subactivity and an
explanation of the movement./Footnote12/ Beginning with DOD's fiscal year
1997 budget, DOD has been providing Congress with additional details and
explanations why funds moved for the 28 O&M subactivities listed by
Congress as high-priority readiness-related. However, this reporting
requirement will expire when DOD submits its annual report for fiscal year
2000 in conjunction with the President's submission of the fiscal year
2001 budget request to Congress. An example of the type of information
provided by these reports is shown in figure 3.
Figure****Helvetica:x11****3: Movements of Funds for Navy Ship Depot
Maintenance O&M Subactivity in Fiscal
Year 1998
*****************
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*****************
Source: Our depiction, based on budget information for one O&M subactivity
in DOD's fiscal year 1998 high-priority readiness-related reports on
transfers.
Fact-of-Life Adjustments
------------------------
DOD has not established guidance governing fact-of-life adjustments. DOD's
financial management regulations do not define these adjustments and
provide no guidance on when it is appropriate to make such adjustments,
who should approve them, or how much funding can be moved. Officials from
the Office of the Under Secretary of Defense (Comptroller) confirmed there
is no formal guidance for fact-of-life adjustments. Therefore, Congress
has no assurance that fact-of-life adjustments do not need to comply with
established procedures for reprogramming actions that are reflected in
DOD's financial management regulation.
Fact-of-life adjustments are wide-ranging. For example, those made by the
Navy in fiscal year 1999 ranged between $3,000 and $96 million each. The
Navy reported that it decreased funding for fleet air training by $96
million because, on the basis of more recent data, it expected to fly
fewer hours and have fewer students. The Navy said it made this adjustment
to reflect changes that occurred after the budget was prepared but before
Congress passed the appropriations.
The House Committee on Appropriations' report on the fiscal year 1999
Defense appropriation bill specifically expressed concern about DOD's fact-
of-life adjustments./Footnote13/ The conference report on the 1999 Defense
Appropriations Act supported the House Committee on Appropriations'
position and required DOD to report on the extent it was making these
adjustments for fiscal year 1999./Footnote14/ To comply with the
requirement, DOD reported over $1 billion in fact-of-life adjustments to
the fiscal year 1999 O&M appropriations.
Conclusions
DOD has broad discretion in how it uses O&M funds. It has used this
discretion to move funds among various subactivities. For some readiness-
related subactivities, this movement has been significant. As a result, it
is important that congressional committees maintain visibility over the
movement of funds within the O&M account.
When the requirement for DOD to submit reports on high-priority readiness-
related subactivities expires in 2000, Congress will no longer have ready
access to the level of budgetary information it now has and will be less
able to oversee DOD's movement of funds for the operation and maintenance
of U.S. fighting forces. Currently, these reports are the only timely and
detailed sources of information on the movement of funds among key
readiness-related military O&M subactivities to aid Congress in
determining why funds are obligated differently than Congress initially
designated.
DOD cannot assure Congress that fact-of-life adjustments (which totaled
over $1 billion in fiscal year 1999) do not include movements of funds
that should otherwise comply with established procedures for reprogramming
actions. DOD's lack of formal guidance on fact-of-life adjustments limits
internal and congressional oversight, as well as the Department's ability
to reasonably ensure that appropriated funds are being used for their
intended purposes.
Recommendation
To improve accountability over the movement of operation and maintenance
funds, we recommend that the Secretary of Defense direct the Under
Secretary of Defense (Comptroller) to (1) develop, in consultation with
the House and Senate Committees on Appropriations, formal guidance for
fact-of-life adjustments of funds designated by Congress;
(2) provide the guidance to the services and Defense-wide agencies; and
(3) take steps to ensure the guidance is followed. The guidance should
also state when it is appropriate to make such adjustments, who should
approve them, and how much funding can be moved.
Matter for Congressional Consideration
DOD's reported obligations for some readiness-related operation and
maintenance subactivities are consistently different from the amounts
originally designated by Congress. In view of the information that is
presented in the high-priority readiness-related reports, such as the
reasons for movement of funds, that is not included in other DOD budget
reports provided to Congress for all fund movements, Congress may wish to
consider extending the legislative requirement (10 U.S.C. 483) that the
Secretary of Defense provide Congress with the high-priority readiness-
related transfer reports.
Agency Comments and Our Evaluation
In written comments on a draft of this report, DOD generally agreed with
the facts we presented but disagreed with one of two recommendations. DOD
concurred with our recommendation to develop and implement guidance for
fact-of-life adjustments of funds designated by Congress. DOD emphasized
that it would have to define carefully fact-of-life adjustments to
preserve the flexibility needed by commanders to adjust to changes (such
as major policy changes).
DOD disagreed with our recommendation that the Secretary of Defense direct
the Under Secretary of Defense (Comptroller) to continue providing high-
priority readiness-related transfer reports to Congress after the
legislative requirement for them expires in 2000. We believe these reports
are useful because they document each separate action taken to move funds
and state the reasons why the funds were moved. However, DOD believes
these reports are redundant and no longer necessary because other reports
it provides to Congress contain the same information.
We do not believe that the reports DOD cited, even if taken collectively,
provide the same information included in the high-priority readiness-
related reports. DOD noted that the fiscal year 1999 rebaselining report
provided data that included the amount designated by Congress and the
adjusted baseline amount by subactivity and explained the adjustments used
to reach the new adjusted baseline. However, this report does not show the
actual movement of funds between the new adjusted baseline and the amounts
reported as obligated (such as transfers from centrally managed accounts,
which DOD acknowledged were responsible for many of the changes).
Furthermore, DOD stated in its comments that it had modified its
appropriation status reports (DD 1002 Execution Status Report) and
justification materials (OP-5 exhibit) to provide obligation data at the
subactivity level. As we previously noted, although DOD's modifications
have improved these reports, the appropriation status reports do not
identify separate actions, such as transfers from the centrally managed
accounts, associated with adjustments to the O&M appropriation or the
reasons why adjustments are made at the subactivity level. Similarly, the
justification materials do not provide data or reasons why funds were
moved from the time the new adjusted baseline is established to the time
obligations are reported.
Finally, DOD noted that any fund transfer between O&M budget activities in
excess of $15 million above the rebaselined level requires "normal, prior
approval" by Congress. DOD stated that Congress requires DOD to provide
written notification of the cumulative value of any and all transfers in
excess of $15 million from many high-priority readiness programs. This
information, however, is limited to reprogramming of funds and does not
provide Congress ready access to full information on all the ways DOD
moves funds or on how the funds are eventually obligated.
While all the reports DOD cited provide valuable insights into the various
ways it moves funds, only the high-priority readiness-related reports
(1) show the reasons for all movements of funds from one subactivity to
another, (2) provide data on the movement of centrally managed funds by
subactivity, and (3) provide a complete trail of the movements of funds
from the time Congress designates amounts to the time obligated amounts
are reported. Because DOD disagreed with our recommendation, we changed it
to a matter for congressional consideration.
DOD's comments are reprinted in their entirety in appendix VI.
We are sending copies of this report to the Honorable William S. Cohen,
Secretary of Defense; the Honorable William J. Lynn III, Under Secretary
of Defense (Comptroller and Chief Financial Officer); the Honorable Louis
Caldera, Secretary of the Army; the Honorable Richard Danzig, Secretary of
the Navy; General James Jones, Commandant of the Marine Corps; the
Honorable F. Whitten Peters, Secretary of the Air Force; the Honorable
Jacob J. Lew, Director, Office of Management and Budget; and interested
congressional committees and members. Copies will also be made available
to others upon request.
Please contact me at (202) 512-5140 if you or your staff have any
questions concerning this report. GAO contacts and staff acknowledgments
are listed in appendix VII.
*****************
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*****************
Sincerely yours,
Norman J. Rabkin
Director, National Security
Preparedness Issues
--------------------------------------
/Footnote1/-^The Marine Corps is an exception with only three budget
activities and does not include the mobilization budget activity.
/Footnote2/-^We use the term "congressionally designated," "congressional
designation," or variations of these terms throughout to refer to
amounts set forth at the budget activity, activity group, and
subactivity group level in an appropriation act's conference report.
These recommended amounts are not binding unless they are also
incorporated directly or by reference into an appropriation act or other
statute. We did not review the appropriation acts or related statutes to
make this determination because of the extensive time that would be
involved.
/Footnote3/-^Most recent 5-year period data available.
/Footnote4/-^National Defense Authorization Act for Fiscal Year 1994,
section 377 (P.L. 103-160, Nov. 30, 1993), subsequently amended and
codified at 10 U.S.C. 483 by the National Defense Authorization Act for
Fiscal Year 1998, section 323 (P.L. 105-85, Nov. 18, 1997).
/Footnote5/-^The number of O&M subactivity groups varied for each service
every year during the 5-year period. In total, the services had 245
subactivities during this period.
/Footnote6/-^Each of the services has a flying-hour program, which
finances air operations support. Costs include fuel and maintenance. Our
report, Defense Budget: Observations on the Air Force Flying-Hour
Program (GAO/NSIAD-99-165, July 8, 1999), provides more detailed
information on the Air Force's budget formulation process for its flying-
hour program for fiscal years 1997 through 1999.
/Footnote7/-^Air Force Supply Management: Analysis of Activity Group's
Financial Reports, Prices, and Cash Management (GAO/AIMD/NSIAD-98-118,
June 8, 1998).
/Footnote8/-^DOD Financial Management: More Reliable Information Key to
Assuring Accountability and Managing Defense Operations More Efficiently
(GAO/T-AIMD/NSIAD-99-145, Apr. 14, 1999).
/Footnote9/-^We previously reported that the Army has consistently trained
at reduced rates since at least fiscal year 1993, using some of its
training funds for other purposes: 1998 DOD Budget: O&M Program
(GAO/NSIAD-97-239R, Aug. 21, 1997); 1997 DOD Budget: Potential
Reductions to O&M Program (GAO/NSIAD-96-220, Sept. 18, 1996); and Army
Training: One-Third of 1993 and 1994 Budgeted Funds Were Used for Other
Purposes (GAO/NSIAD-95-71, Apr. 7, 1996).
/Footnote10/-^P. L. 105-85, section 321 (1997).
/Footnote11/-^House Report 104-131 (1995).
/Footnote12/-^10 U.S.C. 483.
/Footnote13/-^House Report 105-591 (1998).
/Footnote14/-^House Report 105-746 (1998).
OBJECTIVES, SCOPE, AND METHODOLOGY
==================================
The former Chairman, Subcommittee on National Security, House Committee on
Appropriations, asked that we conduct an analysis of the four active
services' and the Defense-wide Operation and Maintenance (O&M) accounts
from fiscal year 1994 through 1998, for which time period budget data
should be available for our review. We focused our analysis on the active
forces and defense agencies and did not include reserve components in our
review, as it would significantly broaden the scope of our effort. As
agreed with his office, in April 1999, we provided information on
subactivities where the Department of Defense (DOD) consistently moved
funds out for every year during this period. We then agreed to continue
our analysis to review DOD's appropriations and obligations for 245
subactivities for this period./Footnote1/ Specifically we were asked to
o identify the aggregated differences between the amounts Congress
initially designated for O&M subactivities, (especially the readiness-
related subactivities) and those DOD reported as obligated for the same
subactivities;
o identify those O&M subactivities where DOD obligated funds
differently than recommended by Congress in each of the 5-year period
we examined (1994 through 1998);
o assess information available to Congress to track DOD's movement of
funds among O&M subactivities.
To identify the aggregated differences between the amounts Congress
initially designated for O&M subactivities and those DOD reported as
obligated, we compared the O&M amounts Congress designated/Footnote2/ at
the subactivity level in its conference reports on Defense appropriation
acts with DOD's reported obligations for the same O&M subactivities. To
calculate the magnitude of these increases or decreases, we added the
absolute value of the individual annual differences over the 5-year
period. For the Defense-wide account, we determined the magnitude of fund
movement at the Defense agency, field activity, and program level because
this is the lowest level at which Congress consistently designated funding
in its conference reports on the appropriation acts.
To determine those O&M subactivities where DOD obligated funds differently
than recommended by Congress in each of the 5-year period we examined
(1994 through 1998), we identified those O&M subactivities and Defense-
wide agencies where DOD either increased funds each year or decreased
funds each year during the period under review.
We obtained general explanations from the services about overall fund
movement. For the subactivities where DOD consistently moved funds,
however, we provided our analysis and written questions to the services,
requesting explanations for why the movements occurred. We provided our
documentation of this data to the Office of the Under Secretary of Defense
(Comptroller) and service budget offices to aid in data verification.
To identify readiness-related O&M subactivities, we used subactivities
Congress designated as high-priority readiness-related for reporting
purposes on transfers as mandated by 10 U.S.C. 483 and subactivities DOD
considers most directly related to readiness--those in the services'
Operating Forces budget activity. For the Army, we excluded fiscal year
1996 data for the operating forces to determine the magnitude of movement
of funds because the Army restructured its budget activity for operating
forces in December 1996, as requested by the Office of the Secretary of
Defense. When it did so, the Army did not maintain a link or "crosswalk"
between the old and the new budget structures. Consequently, comparable
budget data to determine the movement of funds was not available at the
subactivity level. However, Army data was available to determine the
movement of funds for the Army's three other budget activities in fiscal
year 1996. Because of this data limitation, we could only determine
consistent movement of funds for the Army's operating forces for fiscal
years 1997 and 1998.
While we used available DOD budget obligation data as a basis for our
analysis, our recent financial statement audit results show that this data
may not be reliable. As part of the DOD fiscal year 1998 financial
statement audit,/Footnote3/ we found several areas in which the systems
and controls over DOD's use of budgetary resources were ineffective. In
particular, we found that DOD does not know the true amount of funds that
are available to obligate and spend in its appropriation accounts because
obligated balances are not always correct or supported and that not all
disbursements are recorded promptly in DOD's accounting records. As a
result, Congress cannot be assured that DOD did not overspend its budget
authority for individual appropriation accounts or spend more for specific
programs for which Congress established spending limits. We noted that
short-term improvement strategies for DOD's financial management
weaknesses are imperative. Also, enhancements are needed in updating DOD's
Financial Management Improvement Plan--its long-term blueprint for
financial management reform. Further, we discussed our analysis with
Office of the Under Secretary of Defense (Comptroller) and service budget
officials responsible for managing O&M budgets. We adjusted nominal
dollars to constant fiscal year 1999 dollars using DOD's inflation factors
for O&M accounts to adjust for inflation and to obtain a clearer picture
of the movement of funds over the 5-year period.
To assess information available to Congress to track DOD's movement of
funds for O&M subactivities, we reviewed committee and conference reports
on various authorization and appropriation acts to identify what documents
Congress requires or directs DOD to provide on its O&M budgets. We
reviewed the documents DOD has provided to Congress showing fund movement
and other documents pertaining to the visibility of O&M funds such as semi-
annual reports on transfers from high-priority readiness-related
subactivities. We discussed the purpose and use of these documents with
Under Secretary of Defense (Comptroller) budget officials and
congressional staff from defense subcommittees. We also reviewed
Congressional Budget Office and Congressional Research Service reports on
defense O&M.
We performed our review at the Office of the Under Secretary of Defense
(Comptroller) for the Defense-wide agencies and at the budget offices for
the Army, the Navy, the Marine Corps, and the Air Force. We performed our
work from October 1998 through December 1999 in accordance with generally
accepted government auditing standards.
--------------------------------------
/Footnote1/-^The 245 O&M subactivities include 24 Defense-wide agencies as
represented in the conference report on the appropriations acts.
/Footnote2/-^We use the term "congressionally designated" or
"congressional designation" or variations throughout to refer to amounts
set forth at the budget activity, activity group, and subactivity group
level in an appropriation act's conference report. These recommended
amounts are not binding unless they are also incorporated directly or by
reference into an appropriation act or other statute. We did not review
the appropriation acts or related statutes to make this determination
because of the extensive time that would be involved.
/Footnote3/-^Department of Defense: Status of Financial Management
Weaknesses and Actions Needed to Correct Continuing Challenges (GAO/T-
AIMD/NSIAD-99-171, May 4, 1999).
O&M BUDGET STRUCTURES
=====================
This appendix describes the O&M budget structures of the active services
and the Defense-wide accounts. The services' O&M budget structure is multi-
tiered. The highest level we reviewed are--Army, Navy, Marine Corps, Air
Force, and Defense-wide. Each of these is divided into four budget
activities: (1) Operating Forces, (2) Mobilization, (3) Training and
Recruiting, and (4) Administration and Servicewide./Footnote1/ Budget
activities are in turn divided into activity groups, which are further
divided into subactivity groups. For fiscal year 1998, DOD's budget
requests for the services included 42 individual activity groups and 211
individual subactivity groups and the number of these activity groups, and
subactivity groups varies for each service. The budget structure for the
Defense-wide O&M account also contains four budget activities; however,
this account is not further divided into activity and subactivity groups.
The Defense-wide O&M account structure contained 10 agencies, 7 field
activities, and 7 other programs or Defense support offices in fiscal year
1998.
As an example, figure 4 shows the budget structure of a single budget
activity--Army Operating Forces. The other services use similar budget
formats, but the names of the budget activity and subactivity groups
generally differ in each service.
Figure****Helvetica:x11****4: Structure of the Army Operating Forces
Budget Activity
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Source: Our depiction, based on Army budget justification estimates
submitted to Congress for fiscal year 2000.
--------------------------------------
/Footnote1/-^The Marine Corps is the exception, with only three budget
activities: (1) Operating Forces, (2) Training and Recruiting, and (3)
Administration and Servicewide.
DIFFERENCES BETWEEN INITIAL CONGRESSIONAL DESIGNATION AND DOD OBLIGATION,
BY INDIVIDUAL O&M SUBACTIVITY AND AGENCY
===========================================================================
This appendix provides the details on the almost $43 billion that DOD
moved into and out of O&M subactivities in fiscal years 1994-98. The
increases and decreases in O&M funds varied significantly among a wide
range of O&M programs, which influence almost every aspect of the military-
-from the direct readiness of operating forces to the quality of life of
servicemembers and their families. A summary of these funding differences
is shown in table 3.
Table****Helvetica:x11****3: Summary of Differences in Funding Between
Congressional Designations and DOD
Obligations, Fiscal Years 1994-98
--------------------------------------------------------------------------
| Constant 1999 dollars in millions |
|------------------------------------------------------------------------|
| O&M account : Amount increased: Amount decreased : Total difference |
|------------------------------------------------------------------------|
| Army : $10,815.7 : $5,106.1 : $15,921.8 |
|------------------------------------------------------------------------|
| Navy : 6,781.1 : 4,132.6 : 10,913.7 |
|------------------------------------------------------------------------|
| Marine Corps : 635.1 : 372.8 : 1,007.9 |
|------------------------------------------------------------------------|
| Air Force : 7,000.7 : 5,172.5 : 12,173.3 |
|------------------------------------------------------------------------|
| Defense-wide : 1,444.0 : 1,192.9 : 2,637.0 |
|------------------------------------------------------------------------|
| Total : $26,676.6 : $15,977.0 : $42,653.6 |
--------------------------------------------------------------------------
Amounts may not total due to rounding.
Source: Our analysis, based on Defense O&M budget data.
Movement of O&M funds among the active services' individual O&M
subactivities and Defense agencies are shown in table 4. A positive figure
means DOD obligated more funds for a subactivity than Congress initially
designated. A negative figure means DOD obligated less than initially
designated.
Table****Helvetica:x11****4: Differences in Funding Between Initial
Congressional Designations and DOD
Obligations, by Individual O&M Subactivity
and Defense-wide Agency, Fiscal Years 1994-
98
Continued from Previous Page
----------------------------------------------------------------------------
| Constant 1999 dollars in thousands |
|--------------------------------------------------------------------------|
| : Fiscal Year |
|--------------------------------------------------------------------------|
| Service : 1994 : 1995 : 1996 : 1997 : 1998 : Total |
| O&M : : : : : : differe |
| subactivity : : : : : : nce |
|--------------------------------------------------------------------------|
| Army : : : : : : |
|--------------------------------------------------------------------------|
| Miscellaneo : ^b : ^b : ^b : $1,390, : $1,534, : $2,924, |
| us : : : : 032 : 375 : 406 |
| activities^ : : : : : : |
| a : : : : : : |
|--------------------------------------------------------------------------|
| Other : $-567 : $4,479 : $- : 537,482 : 786,721 : 1,531,4 |
| service : : : 202,169 : : : 18 |
| support : : : : : : |
|--------------------------------------------------------------------------|
| Base : 1,155,3 : -245,532: ^b : ^b : ^b : 1,400,8 |
| support : 42 : : : : : 74 |
| for land : : : : : : |
| forces^a : : : : : : |
|--------------------------------------------------------------------------|
| Force- : 510,417 : 737,757 : ^b : ^b : ^b : 1,248,1 |
| related : : : : : : 75 |
| training : : : : : : |
| and : : : : : : |
| special : : : : : : |
| activitiesa : : : : : : |
|--------------------------------------------------------------------------|
| Combat : -499,473: -620,424: ^b : ^b : ^b : 1,119,8 |
| unitsa : : : : : : 97 |
|--------------------------------------------------------------------------|
| Administrat : 345,567 : 357,682 : 120,700 : -7,526 : 51,344 : 882,819 |
| ion : : : : : : |
|--------------------------------------------------------------------------|
| Divisionsc : ^b : ^b : ^b : -289,925: -290,039: 579,963 |
|--------------------------------------------------------------------------|
| Base : 157,772 : -136,983: 71,047 : 80,178 : -469 : 446,450 |
| operations : : : : : : |
| support : : : : : : |
| for basic : : : : : : |
| skills and : : : : : : |
| advanced : : : : : : |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Base : ^b : ^b : ^b : 324,850 : 96,735 : 421,586 |
| operations : : : : : : |
| for land : : : : : : |
| forces : : : : : : |
| readinessc : : : : : : |
|--------------------------------------------------------------------------|
| Forces : ^b : ^b : ^b : -196,734: 220,238 : 416,972 |
| readiness : : : : : : |
| operations : : : : : : |
| supporta : : : : : : |
|--------------------------------------------------------------------------|
| Logistic : 10,772 : 93,573 : 79,451 : 91,471 : 42,032 : 317,300 |
| support : : : : : : |
| activities : : : : : : |
|--------------------------------------------------------------------------|
| Base : 126,120 : 42,817 : 56,989 : 33,860 : -39,748 : 299,535 |
| operations : : : : : : |
| support : : : : : : |
| for : : : : : : |
| servicewide : : : : : : |
| support : : : : : : |
|--------------------------------------------------------------------------|
| Servicewide : 39,784 : -94,505 : 68,863 : 28,740 : 8,468 : 240,359 |
| : : : : : : |
| transportat : : : : : : |
| ion : : : : : : |
|--------------------------------------------------------------------------|
| Claims : -24,132 : -58,235 : -48,628 : -65,750 : -32,557 : 229,303 |
|--------------------------------------------------------------------------|
| Corps : ^b : ^b : ^b : -116,594: -104,007: 220,601 |
| combat : : : : : : |
| forcesc : : : : : : |
|--------------------------------------------------------------------------|
| Central : 25,745 : -36,984 : -53,888 : -37,054 : -50,149 : 203,820 |
| supply : : : : : : |
| activities : : : : : : |
|--------------------------------------------------------------------------|
| Land : ^b : ^b : ^b : 190,070 : 13,000 : 203,070 |
| forces : : : : : : |
| operations : : : : : : |
| supportc : : : : : : |
|--------------------------------------------------------------------------|
| Depot : -17,107 : -180,995: ^b : ^b : ^b : 198,102 |
| maintenancea: : : : : : |
|--------------------------------------------------------------------------|
| Servicewide : -40,924 : -17,278 : -31,942 : -66,216 : -22,782 : 179,143 |
| : : : : : : |
| communicati : : : : : : |
| ons : : : : : : |
|--------------------------------------------------------------------------|
| Preposition : -3,428 : 23,770 : 58,985 : -67,133 : -22,936 : 176,251 |
| ed stocks : : : : : : |
|--------------------------------------------------------------------------|
| Ammunition : 16,398 : 9,066 : 26,168 : 53,985 : -64,035 : 169,651 |
| management : : : : : : |
|--------------------------------------------------------------------------|
| Land : b : b : b : -111,691: -51,302 : 162,993 |
| forces : : : : : : |
| depot : : : : : : |
| maintenancec: : : : : : |
|--------------------------------------------------------------------------|
| Constant 1999 dollars in thousands |
|--------------------------------------------------------------------------|
| : Fiscal Year |
|--------------------------------------------------------------------------|
| Service : 1994 : 1995 : 1996 : 1997 : 1998 : Total |
| O&M : : : : : : differe |
| subactivity : : : : : : nce |
|--------------------------------------------------------------------------|
| Unified : 109,548 : 52,282 : ^b : ^b : ^b : 161,830 |
| commands^a : : : : : : |
|--------------------------------------------------------------------------|
| Tactical : 73,694 : 69,909 : ^b : ^b : ^b : 143,603 |
| support^a : : : : : : |
|--------------------------------------------------------------------------|
| Real : ^b : ^b : -17,896 : -81,571 : -34,369 : 133,836 |
| property : : : : : : |
| maintenance : : : : : : |
| for basic : : : : : : |
| skills and : : : : : : |
| advanced : : : : : : |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Real : ^b : ^b : -24,244 : -56,164 : -52,235 : 132,643 |
| property : : : : : : |
| maintenance : : : : : : |
| for : : : : : : |
| servicewide : : : : : : |
| support : : : : : : |
|--------------------------------------------------------------------------|
| Real : ^b : ^b : ^b : -10,671 : 110,364 : 121,035 |
| property : : : : : : |
| maintenance : : : : : : |
| for land : : : : : : |
| forces : : : : : : |
| readinessc : : : : : : |
|--------------------------------------------------------------------------|
| Specialized : -2,374 : -36,949 : -56,979 : -11,681 : 10,277 : 118,260 |
| skill : : : : : : |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Unified : ^b : ^b : ^b : 93,351 : 12,572 : 105,923 |
| commandsa : : : : : : |
|--------------------------------------------------------------------------|
| Other : 11,196 : 7,238 : 32,084 : 29,788 : 24,959 : 105,265 |
| personnel : : : : : : |
| support : : : : : : |
|--------------------------------------------------------------------------|
| Base : 48,541 : -39,936 : -4,915 : -5,305 : -2,060 : 100,755 |
| operations : : : : : : |
| support : : : : : : |
| for : : : : : : |
| accession : : : : : : |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Corps : ^b : ^b : ^b : 36,014 : -64,110 : 100,125 |
| support : : : : : : |
| forcesc : : : : : : |
|--------------------------------------------------------------------------|
| Management : ^b : ^b : ^b : 64,843 : 27,639 : 92,482 |
| and : : : : : : |
| operational : : : : : : |
| : : : : : : |
| headquarter : : : : : : |
| sa : : : : : : |
|--------------------------------------------------------------------------|
| Internation : 362 : 25,121 : -19,085 : -34,670 : -8,078 : 87,316 |
| al : : : : : : |
| military : : : : : : |
| headquarter : : : : : : |
| s : : : : : : |
|--------------------------------------------------------------------------|
| Flight : -2,772 : -44,397 : -10,687 : 4,285 : -18,733 : 80,873 |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Echelon : ^b : ^b : ^b : -32,845 : -46,192 : 79,037 |
| above : : : : : : |
| corps : : : : : : |
| forcesc : : : : : : |
|--------------------------------------------------------------------------|
| Strategic : -131 : -3,542 : -64,661 : 1,519 : -4,913 : 74,766 |
| mobilizatio : : : : : : |
| n : : : : : : |
|--------------------------------------------------------------------------|
| Training : -6,350 : 41,110 : -6,376 : -3,900 : 5,309 : 63,045 |
| support : : : : : : |
|--------------------------------------------------------------------------|
| Land : ^b : ^b : ^b : -21,611 : 30,340 : 51,952 |
| forces : : : : : : |
| systems : : : : : : |
| readinessa : : : : : : |
|--------------------------------------------------------------------------|
| Recruiting : 4,686 : -4,141 : -6,151 : 18,340 : 17,067 : 50,384 |
| and : : : : : : |
| advertising : : : : : : |
|--------------------------------------------------------------------------|
| Off-duty : -3,497 : -11,891 : 2,613 : 11,290 : 20,114 : 49,405 |
| and : : : : : : |
| voluntary : : : : : : |
| education : : : : : : |
|--------------------------------------------------------------------------|
| Theater : -38,187 : -10,670 : ^b : ^b : ^b : 48,857 |
| defense : : : : : : |
| forcesa : : : : : : |
|--------------------------------------------------------------------------|
| Professiona : -11,045 : -18,101 : 1,063 : 9,434 : 8,273 : 47,917 |
| l : : : : : : |
| development : : : : : : |
| education : : : : : : |
|--------------------------------------------------------------------------|
| Security : 4,719 : -17,598 : -10,605 : 7,378 : 6,222 : 46,522 |
| programs : : : : : : |
|--------------------------------------------------------------------------|
| Manpower : 8,864 : -8,269 : -8,920 : -5,272 : -6,860 : 38,186 |
| management : : : : : : |
|--------------------------------------------------------------------------|
| : : : : : : |
|--------------------------------------------------------------------------|
| Constant 1999 dollars in thousands |
|--------------------------------------------------------------------------|
| : Fiscal Year |
|--------------------------------------------------------------------------|
| Service : 1994 : 1995 : 1996 : 1997 : 1998 : Total |
| O&M : : : : : : differe |
| subactivity : : : : : : nce |
|--------------------------------------------------------------------------|
| Combat : -18,274 : 18,174 : ^b : ^b : ^b : 36,448 |
| development : : : : : : |
| ^a : : : : : : |
|--------------------------------------------------------------------------|
| Base : -540 : -2,088 : 4,378 : 10,813 : 17,375 : 35,195 |
| operations : : : : : : |
| support : : : : : : |
| for : : : : : : |
| recruiting : : : : : : |
| and other : : : : : : |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Industrial : 2,254 : 1,602 : 17,737 : -6,839 : -4,556 : 32,988 |
| preparednes : : : : : : |
| s : : : : : : |
|--------------------------------------------------------------------------|
| Joint : -16,965 : -15,439 : ^b : ^b : ^b : 32,404 |
| Chiefs of : : : : : : |
| Staff : : : : : : |
| exercisesa : : : : : : |
|--------------------------------------------------------------------------|
| Real : -4,361 : -6,177 : -6,345 : 9,010 : 1,463 : 27,357 |
| estate : : : : : : |
| management : : : : : : |
|--------------------------------------------------------------------------|
| Miscellaneo : 10,951 : 8,745 : 2,070 : -1,054 : 2,042 : 24,863 |
| us support : : : : : : |
| of other : : : : : : |
| nations : : : : : : |
|--------------------------------------------------------------------------|
| Civilian : -1,061 : -5,384 : -5,688 : -4,401 : -6,216 : 22,749 |
| education : : : : : : |
| and : : : : : : |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Junior : -3,877 : 2,600 : -4,428 : -8,469 : -1,187 : 20,561 |
| reserve : : : : : : |
| officers : : : : : : |
| training : : : : : : |
| corps : : : : : : |
|--------------------------------------------------------------------------|
| One : -3,160 : -4,496 : -5,251 : -2,454 : -2,184 : 17,546 |
| station : : : : : : |
| unit : : : : : : |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Real : ^b : ^b : -1,236 : 10,379 : 5,588 : 17,203 |
| property : : : : : : |
| maintenance : : : : : : |
| for : : : : : : |
| accession : : : : : : |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Reserve : 1,349 : 4,354 : 2,683 : -5,274 : 2,449 : 16,110 |
| officers : : : : : : |
| training : : : : : : |
| corps : : : : : : |
|--------------------------------------------------------------------------|
| Officer : 4,147 : 2,996 : -1,150 : 3,143 : 248 : 11,685 |
| acquisition : : : : : : |
| s : : : : : : |
|--------------------------------------------------------------------------|
| Examining : -1,680 : -1,218 : -972 : 893 : -6,402 : 11,166 |
|--------------------------------------------------------------------------|
| Recruit : -1,095 : -1,441 : 425 : -132 : 2,164 : 5,257 |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Force : 381 : -3,135 : ^b : ^b : ^b : 3,516 |
| communicati : : : : : : |
| onsa : : : : : : |
|--------------------------------------------------------------------------|
| Navy : : : : : : |
|--------------------------------------------------------------------------|
| Planning, : 453,526 : 452,263 : 426,142 : 311,162 : 14,496 : 1,657,5 |
| engineering : : : : : : 88 |
| , and : : : : : : |
| design : : : : : : |
|--------------------------------------------------------------------------|
| Ship depot : -401,004: -125,644: -403,401: -217,909: -70,410 : 1,218,3 |
| maintenance : : : : : : 69 |
| ^c : : : : : : |
|--------------------------------------------------------------------------|
| Mission : 217,726 : 274,092 : 179,859 : 110,818 : 93,080 : 875,574 |
| and other : : : : : : |
| flight : : : : : : |
| operations^c: : : : : : |
|--------------------------------------------------------------------------|
| Mission : 241,922 : 168,578 : 106,295 : 29,530 : 109,833 : 656,158 |
| and other : : : : : : |
| ship : : : : : : |
| operations^c: : : : : : |
|--------------------------------------------------------------------------|
| Base : 277,650 : -170,209: 61,269 : -34,213 : -32,131 : 575,473 |
| support : : : : : : |
| for ship : : : : : : |
| operations^c: : : : : : |
|--------------------------------------------------------------------------|
| Ship depot : 7,515 : 47,530 : 6,729 : 386,458 : -9,018 : 457,249 |
| operations : : : : : : |
| support^a : : : : : : |
|--------------------------------------------------------------------------|
| Administrat : 122,639 : 118,683 : -14,811 : 67,744 : 75,196 : 399,073 |
| ion : : : : : : |
|--------------------------------------------------------------------------|
| : : : : : : |
|--------------------------------------------------------------------------|
| Constant 1999 dollars in thousands |
|--------------------------------------------------------------------------|
| : Fiscal Year |
|--------------------------------------------------------------------------|
| Service : 1994 : 1995 : 1996 : 1997 : 1998 : Total |
| O&M : : : : : : differe |
| subactivity : : : : : : nce |
|--------------------------------------------------------------------------|
| Combat : 80,525 : 93,924 : 79,283 : 83,177 : 61,267 : 398,176 |
| support : : : : : : |
| forces^a : : : : : : |
|--------------------------------------------------------------------------|
| Base : 53,029 : -185,626: 29,577 : -55,930 : -9,312 : 333,475 |
| support : : : : : : |
| for air : : : : : : |
| operations^ : : : : : : |
| c : : : : : : |
|--------------------------------------------------------------------------|
| Ship : -129,884: -103,899: -20,480 : 16,279 : 5,793 : 276,335 |
| activations : : : : : : |
| and : : : : : : |
| inactivatio : : : : : : |
| ns : : : : : : |
|--------------------------------------------------------------------------|
| Weapons : -68,205 : -23,541 : -61,029 : -53,949 : -39,361 : 246,084 |
| maintenance : : : : : : |
| ^a : : : : : : |
|--------------------------------------------------------------------------|
| Space : 45,391 : 62,100 : 37,458 : 42,428 : 43,094 : 230,472 |
| systems : : : : : : |
| and : : : : : : |
| surveillanc : : : : : : |
| e^a : : : : : : |
|--------------------------------------------------------------------------|
| Base : 48,269 : -95,109 : -13,952 : 18,887 : 16,351 : 192,567 |
| support : : : : : : |
| for combat : : : : : : |
| operations^ : : : : : : |
| a : : : : : : |
|--------------------------------------------------------------------------|
| Aircraft : -141,750: -11,666 : 13,577 : -3,308 : -13,105 : 183,406 |
| depot : : : : : : |
| maintenance : : : : : : |
| ^c : : : : : : |
|--------------------------------------------------------------------------|
| Base : -22,126 : -77,935 : -16,577 : 4,328 : 40,673 : 161,639 |
| support : : : : : : |
| for : : : : : : |
| servicewide : : : : : : |
| support : : : : : : |
|--------------------------------------------------------------------------|
| Air : -21,220 : -23,955 : -45,915 : -43,834 : -21,969 : 156,892 |
| systems : : : : : : |
| support : : : : : : |
|--------------------------------------------------------------------------|
| Servicewide : -9,187 : 28,108 : -49,048 : -14,904 : -39,381 : 140,628 |
| : : : : : : |
| communicati : : : : : : |
| ons : : : : : : |
|--------------------------------------------------------------------------|
| Intermediat : -6,664 : 25,431 : 11,084 : 29,239 : -67,962 : 140,380 |
| e : : : : : : |
| maintenance : : : : : : |
| ^a : : : : : : |
|--------------------------------------------------------------------------|
| Base : 12,812 : -30,987 : -7,705 : 24,441 : 62,242 : 138,187 |
| support : : : : : : |
| for : : : : : : |
| logistics : : : : : : |
| operations : : : : : : |
| and : : : : : : |
| technical : : : : : : |
| support : : : : : : |
|--------------------------------------------------------------------------|
| Base : 67,730 : -39,514 : 4,427 : 9,121 : 11,587 : 132,379 |
| support : : : : : : |
| for : : : : : : |
| weapons : : : : : : |
| support^a : : : : : : |
|--------------------------------------------------------------------------|
| Acquisition : 26,297 : 5,872 : 5,626 : 85,093 : 8,708 : 131,597 |
| and : : : : : : |
| program : : : : : : |
| management : : : : : : |
|--------------------------------------------------------------------------|
| Ship : -13,231 : -39,741 : -8,111 : 50,375 : -16,649 : 128,106 |
| operational : : : : : : |
| support : : : : : : |
| and : : : : : : |
| trainingc : : : : : : |
|--------------------------------------------------------------------------|
| Aircraft : 4,428 : -3,892 : -6,067 : 108,075 : -2,100 : 124,563 |
| depot : : : : : : |
| operations : : : : : : |
| support^a : : : : : : |
|--------------------------------------------------------------------------|
| Civilian : 22,581 : 17,291 : 39,301 : 36,688 : -5,444 : 121,305 |
| manpower : : : : : : |
| and : : : : : : |
| personnel : : : : : : |
| management : : : : : : |
|--------------------------------------------------------------------------|
| Flight : -43,446 : -38,700 : -12,340 : -25,931 : -778 : 121,196 |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Servicewide : 56,598 : 30,623 : 6,471 : -14,244 : -9,933 : 117,869 |
| : : : : : : |
| transportat : : : : : : |
| ion : : : : : : |
|--------------------------------------------------------------------------|
| Other : 26,711 : 34,613 : 30,342 : -8,901 : 11,177 : 111,744 |
| personnel : : : : : : |
| support : : : : : : |
|--------------------------------------------------------------------------|
| Base : 16,808 : 23,716 : -17,506 : -377 : -36,153 : 94,559 |
| support : : : : : : |
| for basic : : : : : : |
| skills and : : : : : : |
| advanced : : : : : : |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Constant 1999 dollars in thousands |
|--------------------------------------------------------------------------|
| : Fiscal Year |
|--------------------------------------------------------------------------|
| Service : 1994 : 1995 : 1996 : 1997 : 1998 : Total |
| O&M : : : : : : differe |
| subactivity : : : : : : nce |
|--------------------------------------------------------------------------|
| Real : ^b : ^b : -56,996 : -36,290 : 1,217 : 94,503 |
| property : : : : : : |
| maintenance : : : : : : |
| for air : : : : : : |
| operationsc : : : : : : |
|--------------------------------------------------------------------------|
| Warfare : 8,728 : 15,994 : 27,835 : 11,952 : 13,422 : 77,931 |
| tactics^a : : : : : : |
|--------------------------------------------------------------------------|
| Investigati : 24,807 : 16,861 : 12,098 : -20,289 : 5,240 : 79,295 |
| ons and : : : : : : |
| security : : : : : : |
| programs : : : : : : |
|--------------------------------------------------------------------------|
| Fleet : -3,703 : -1,560 : -19,258 : -20,030 : -33,363 : 77,914 |
| ballistic : : : : : : |
| missile^a : : : : : : |
|--------------------------------------------------------------------------|
| Recruiting : 25,047 : 3,240 : -2,634 : -14,058 : 28,745 : 73,725 |
| and : : : : : : |
| advertising : : : : : : |
|--------------------------------------------------------------------------|
| Fleet air : 35,399 : -23,035 : 278 : 6,590 : 4,828 : 70,130 |
| training^c : : : : : : |
|--------------------------------------------------------------------------|
| Real : ^b : ^b : -51,395 : -14,522 : 1,664 : 67,581 |
| property : : : : : : |
| maintenance : : : : : : |
| for ship : : : : : : |
| operationsc : : : : : : |
|--------------------------------------------------------------------------|
| Equipment : 11,959 : -18,965 : -15,960 : -3,191 : -9,740 : 59,815 |
| maintenance : : : : : : |
| ^a : : : : : : |
|--------------------------------------------------------------------------|
| Combat : 23,848 : 4,306 : 16,779 : -5,873 : 8,552 : 59,357 |
| communicati : : : : : : |
| ons^a : : : : : : |
|--------------------------------------------------------------------------|
| Real : ^b : ^b : 36,856 : -10,330 : -12,100 : 59,286 |
| property : : : : : : |
| maintenance : : : : : : |
| for basic : : : : : : |
| skills and : : : : : : |
| advanced : : : : : : |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Real : ^b : ^b : 20,940 : 8,677 : 24,157 : 53,775 |
| property : : : : : : |
| maintenance : : : : : : |
| for : : : : : : |
| combat : : : : : : |
| operationsa : : : : : : |
|--------------------------------------------------------------------------|
| Specialized : -19,721 : 3,398 : 6,768 : 2,774 : 20,910 : 53,572 |
| skill : : : : : : |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Operational : -4,051 : -5,750 : 18,376 : -12,515 : -5,955 : 46,646 |
| : : : : : : |
| meteorology : : : : : : |
| and : : : : : : |
| oceanograph : : : : : : |
| ya : : : : : : |
|--------------------------------------------------------------------------|
| Military : 11,401 : -9,148 : -10,276 : -2,597 : -7,428 : 40,850 |
| manpower : : : : : : |
| and : : : : : : |
| personnel : : : : : : |
| management : : : : : : |
|--------------------------------------------------------------------------|
| Cruise : -5,729 : -23,700 : -2,791 : -2,898 : -3,846 : 38,964 |
| missilea : : : : : : |
|--------------------------------------------------------------------------|
| Air : -5,931 : -2,925 : -4,619 : -9,862 : -11,347 : 34,684 |
| operations : : : : : : |
| and safety : : : : : : |
| support^a : : : : : : |
|--------------------------------------------------------------------------|
| In-service : -452 : -1,592 : 9,443 : -11,901 : -10,691 : 34,079 |
| weapon : : : : : : |
| systems : : : : : : |
| support^a : : : : : : |
|--------------------------------------------------------------------------|
| Space and : -11,751 : -8,012 : -3,183 : -6,873 : -2,596 : 32,414 |
| electronic : : : : : : |
| warfare : : : : : : |
| systems : : : : : : |
|--------------------------------------------------------------------------|
| Base : -11,825 : -13,206 : 889 : 318 : 2,717 : 28,955 |
| support : : : : : : |
| for : : : : : : |
| accession : : : : : : |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Combat and : 1,088 : -1,573 : -14,716 : -3,877 : 2,984 : 24,240 |
| weapon : : : : : : |
| systems : : : : : : |
|--------------------------------------------------------------------------|
| Reserve : 3,205 : 7,730 : -5,576 : -4,450 : -2,285 : 23,245 |
| officers : : : : : : |
| training : : : : : : |
| corps : : : : : : |
|--------------------------------------------------------------------------|
| Constant 1999 dollars in thousands |
|--------------------------------------------------------------------------|
| : Fiscal Year |
|--------------------------------------------------------------------------|
| Service : 1994 : 1995 : 1996 : 1997 : 1998 : Total |
| O&M : : : : : : differe |
| subactivity : : : : : : nce |
|--------------------------------------------------------------------------|
| Hull, : -5,522 : -915 : -4,485 : 10,210 : 743 : 21,875 |
| mechanical : : : : : : |
| and : : : : : : |
| electrical : : : : : : |
| support : : : : : : |
|--------------------------------------------------------------------------|
| Real : ^b : ^b : -4,529 : 1,989 : 15,226 : 21,745 |
| property : : : : : : |
| maintenance : : : : : : |
| for : : : : : : |
| logistics : : : : : : |
| operations : : : : : : |
| and : : : : : : |
| technical : : : : : : |
| support : : : : : : |
|--------------------------------------------------------------------------|
| Real : ^b : ^b : -12,290 : -4,359 : 3,587 : 20,236 |
| property : : : : : : |
| maintenance : : : : : : |
| for : : : : : : |
| servicewide : : : : : : |
| support : : : : : : |
|--------------------------------------------------------------------------|
| Industrial : -10,576 : -6,654 : -1,337 : 51 : -977 : 19,596 |
| readiness : : : : : : |
|--------------------------------------------------------------------------|
| Ship : 5,498 : -1,494 : -770 : 9,542 : -1,517 : 18,820 |
| preposition : : : : : : |
| ing and : : : : : : |
| surge : : : : : : |
|--------------------------------------------------------------------------|
| Training : 981 : -748 : -3,865 : 3,131 : 8,633 : 17,359 |
| support : : : : : : |
|--------------------------------------------------------------------------|
| Professiona : 1,379 : 2,388 : -269 : 7,701 : 3,277 : 15,015 |
| l : : : : : : |
| development : : : : : : |
| education : : : : : : |
|--------------------------------------------------------------------------|
| Intermediat : 524 : -1,708 : -1,906 : -7,094 : 2,640 : 13,871 |
| e : : : : : : |
| maintenance : : : : : : |
| ^a : : : : : : |
|--------------------------------------------------------------------------|
| Real : ^b : ^b : 1,456 : -4,141 : -6,748 : 12,345 |
| property : : : : : : |
| maintenance : : : : : : |
| for : : : : : : |
| accession : : : : : : |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Real : ^b : ^b : -2,445 : -2,329 : 7,475 : 12,250 |
| property : : : : : : |
| maintenance : : : : : : |
| for : : : : : : |
| weapons : : : : : : |
| supporta : : : : : : |
|--------------------------------------------------------------------------|
| Officer : 1,467 : 1,479 : -921 : 2,834 : 4,739 : 11,440 |
| acquisition : : : : : : |
| s : : : : : : |
|--------------------------------------------------------------------------|
| Coast : -1,562 : -1,757 : -3,391 : -3,286 : -1,361 : 11,357 |
| Guard : : : : : : |
| support : : : : : : |
|--------------------------------------------------------------------------|
| Off duty : 3,391 : -1,444 : 2,561 : 1,473 : 1,776 : 10,646 |
| and : : : : : : |
| voluntary : : : : : : |
| education : : : : : : |
|--------------------------------------------------------------------------|
| Aircraft : -1,103 : -6,921 : -2,144 : -8 : 47 : 10,224 |
| activations : : : : : : |
| and : : : : : : |
| inactivatio : : : : : : |
| ns : : : : : : |
|--------------------------------------------------------------------------|
| Civilian : -3,283 : -835 : -648 : 302 : -3,812 : 8,880 |
| education : : : : : : |
| and : : : : : : |
| training : : : : : : |
|--------------------------------------------------------------------------|
| External : 1,143 : 2,887 : -1,983 : 301 : -2,469 : 8,783 |
| relations : : : : : : |
|--------------------------------------------------------------------------|
| Electronic : -1,799 : -2,128 : -1,684 : -931 : -608 : 7,150 |
| warfarea : : : : : : |
|--------------------------------------------------------------------------|
| Internation : 646 : 1,092 : 1,355 : 817 : 2,927 : 6,837 |
| al : : : : : : |
| headquarter : : : : : : |
| s and : : : : : : |
| agencies : : : : : : |
|--------------------------------------------------------------------------|
| Junior : -1,398 : -85 : -1,264 : -1,995 : -972 : 5,714 |
| reserve : : : : : : |
| officers : : : : : : |
| training : : : : : : |
| corps : : : : : : |
|--------------------------------------------------------------------------|
| Fleet : -388 : -520 : -430 : -717 : -552 : 2,607 |
| hospital : : : : : : |
| program : : : : : : |
|--------------------------------------------------------------------------|
| Recruit : 729 : -262 : -241 : -725 : 264 : 2,219 |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Constant 1999 dollars in thousands |
|--------------------------------------------------------------------------|
| : Fiscal Year |
|--------------------------------------------------------------------------|
| Service : 1994 : 1995 : 1996 : 1997 : 1998 : Total |
| O&M : : : : : : differe |
| subactivity : : : : : : nce |
|--------------------------------------------------------------------------|
| Base : 568 : -1,151 : -315 : 55 : -3 : 2,092 |
| support : : : : : : |
| for : : : : : : |
| recruiting : : : : : : |
| and other : : : : : : |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Depot : -47 : -101 : -159 : -221 : -102 : 630 |
| operations : : : : : : |
| supporta : : : : : : |
|--------------------------------------------------------------------------|
| Real : ^b : ^b : -2 : -2 : 0 : 4 |
| property : : : : : : |
| maintenance : : : : : : |
| for : : : : : : |
| recruiting : : : : : : |
| and other : : : : : : |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Marine Corps: : : : : : |
|--------------------------------------------------------------------------|
| Base : 17,683 : -151,186: 1,339 : 38,108 : 51,190 : 259,505 |
| support : : : : : : |
| for : : : : : : |
| expeditiona : : : : : : |
| ry forcesc : : : : : : |
|--------------------------------------------------------------------------|
| Real : ^b : ^b : 84,377 : 24,930 : 37,479 : 146,786 |
| property : : : : : : |
| maintenance : : : : : : |
| for : : : : : : |
| expeditiona : : : : : : |
| ry forcesc : : : : : : |
|--------------------------------------------------------------------------|
| Operational : 11,149 : 52,603 : 25,019 : 30,638 : 14,205 : 133,614 |
| forcesc : : : : : : |
|--------------------------------------------------------------------------|
| Special : 20,971 : 24,835 : 30,659 : -704 : -3,015 : 80,183 |
| support : : : : : : |
|--------------------------------------------------------------------------|
| Training : 15,405 : 22,351 : -6,298 : -4,604 : -4,612 : 53,269 |
| support : : : : : : |
|--------------------------------------------------------------------------|
| Base : -6,955 : -23,268 : -4,404 : -1,739 : -14,167 : 50,533 |
| support : : : : : : |
| for : : : : : : |
| accession : : : : : : |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Base : -50 : -22,208 : 8,980 : -2,412 : -4,953 : 38,604 |
| support : : : : : : |
| basic : : : : : : |
| skills and : : : : : : |
| advanced : : : : : : |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Logistic : -19,931 : -5,931 : 12,157 : 0 : 0 : 38,018 |
| support : : : : : : |
|--------------------------------------------------------------------------|
| Field : 9,078 : -6,838 : 3,308 : -4,166 : 4,049 : 27,439 |
| logisticsa : : : : : : |
|--------------------------------------------------------------------------|
| Recruiting : 1,899 : 167 : 6,534 : 8,666 : 10,097 : 27,364 |
| and : : : : : : |
| advertising : : : : : : |
|--------------------------------------------------------------------------|
| Specialized : 4,561 : -9,639 : -7,737 : 2 : 226 : 22,165 |
| skill : : : : : : |
| training : : : : : : |
|--------------------------------------------------------------------------|
| Depot : -2,440 : -505 : -9,771 : -1,381 : 6,177 : 20,274 |
| maintenancec: : : : : : |
|---