GAO

United States General Accounting Office

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

GAO/NSIAD-00-18

Page 1 GAO/NSIAD-00-18 Defense Budget

Contents

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

Tables 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 1994-98 31

Table 4: Differences in Funding Between Initial Congressional 

Designations and DOD Obligations, by Individual O&M

Subactivity and Defense-wide Agency, Fiscal Years 1994-98 32

Table 5: O&M Subactivities and Defense-wide Agencies for Which

DOD Consistently Obligated Fewer Funds Than Congress Initially 

Designated, Fiscal Years 1994-98 44

Table 6: Budget Information for Army Divisions 46

Table 7: Budget Information for Army Claims 47

Table 8: Budget Information for Army Corps Combat Forces 48

Table 9: Budget Information for Army Servicewide

Communications 48

Table 10: Budget Information for Army Land Forces Depot

Maintenance 49
Contents

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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 Training 51

Table 14: Budget Information for Navy Ship Depot Maintenance 52

Table 15: Budget Information for Navy Weapons Maintenance 52

Table 16: Budget Information for Navy Air Systems Support 53

Table 17: Budget Information for Navy Flight Training 54

Table 18: Budget Information for Navy Fleet Ballistic Missile 54

Table 19: Budget Information for Navy Cruise Missile 55

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 Support 57

Table 23: Budget Information for Navy Electronic Warfare 58

Table 24: Budget Information for Navy Junior Reserve Officer

Training Corps 58

Table 25: Budget Information for Navy Fleet Hospital Program 59

Table 26: Budget Information for Navy Depot Operations Support 60

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 Forces 62

Table 31: Budget Information for Air Force Logistics Operations 63

Table 32: Budget Information for Air Force Space Control Systems 64

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 Warning 65

Table 35: Budget Information for Air Force Launch Vehicles 66

Table 36: Budget Information for Air Force Satellite Systems 66

Table 37: Budget Information for Air Force Arms Control 67

Table 38: Budget Information for Air Force Other Personnel Support 68

Table 39: Budget Information for On-Site Inspection Agency 68

Table 40: Budget Information for the Joint Chiefs of Staff 69
Contents

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Table 41: Budget Information for the Defense Contract Audit Agency 70

Table 42: O&M Subactivities and Defense-wide Agencies for Which

DOD Consistently Obligated More Funds Than Congress Initially 

Designated, Fiscal Years 1994-98 71

Table 43: Budget Information for Army Miscellaneous Activities 73

Table 44: Budget Information for Army Base Operations Support For

Land Forces Readiness 74

Table 45: Budget Information for Army Logistic Support Activities 75

Table 46: Budget Information for Army Land Forces Operations

Support 75

Table 47: Budget Information for Army Unified Commands 76

Table 48: Budget Information for Army Other Personnel Support 77

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 Forces 80

Table 54: Budget Information for Navy Space Systems and

Surveillance 81

Table 55: Budget Information for Navy Acquisition and Program 

Management 81

Table 56: Budget Information for Navy Warfare Tactics 82

Table 57: Budget Information for Navy International Headquarters

and Agencies 83

Table 58: Budget Information for Marine Corps Operational Forces 83

Table 59: Budget Information for Marine Corps Recruiting and

Advertising 84

Table 60: Budget Information for Marine Corps Recruit Training 85

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 Administration 88
Contents

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Table 66: Budget Information for Air Force Training Support 89

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 Command 91

Table 69: Budget Information for Defense Security Service 91

Figures 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 Year 11

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 Activity 30

Abbreviations

DOD Department of Defense

O&M Operation and Maintenance
Page 5 GAO/NSIAD-00-18 Defense Budget

United States General Accounting Office

Washington, D.C. 20548

National Security and

International Affairs Division

B-284037 Letr

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.1

 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,2

 in its conference report on annual 

appropriations acts, specific amounts for each subactivity group, Defensewide agency, field activity, and program. Figure 1 displays the services’ 

O&M multi-tiered budget structure.

1

The Marine Corps is an exception with only three budget activities and does not include the 

mobilization budget activity.

2

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.
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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

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 1998.3

 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

• identifies the aggregated differences between the amounts Congress 

initially designated for O&M subactivities, (especially the readiness3

Most recent 5-year period data available.
B-284037

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related subactivities) and those DOD reported as obligated for the same 

subactivities;

• 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

• 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.4

 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 readinessrelated 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.

4

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).
B-284037

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Results in Brief From fiscal year 1994 through 1998, DOD changed funding amounts for the 

245 O&M subactivities5

 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 

5

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.
B-284037

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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

• adjustments directed by Congress in conference reports on 

appropriation acts and
B-284037

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• 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

• reprogramming actions, to move funds from one budget activity to 

another within the same account; 

• statutorily authorized transfers, to move funds from other Defense 

appropriations (such as Procurement);

• transfers from congressionally established, centrally managed accounts 

(such as for overseas contingencies);

• supplemental appropriations that Congress provides for additional 

expenses during the year; and

• rescissions, with which Congress cancels appropriated funds.
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Figure 2: How O&M Funds Are Moved Throughout the Fiscal Year

a

In 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).
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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 1: Differences Between Initial Congressional Designations and DOD’s Reported Obligations, by O&M Budget Activity, 

Fiscal Years 1994-98

Constant 1999 dollars in millions

O&M account Operating forces Mobilization

Training and

recruiting

Administration and

servicewide Total difference

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

Continued
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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.

a

Amount does not include Army data for fiscal year 1996, when the Army restructured its Operating 

Forces budget activity.

b

The 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. 

Constant 1999 dollars in millions

O&M account Operating forces Mobilization

Training and

recruiting

Administration and

servicewide Total difference

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 increase $13,495.2 $1,548.5 $1,311.7 $10,408.7 $26,764.1

Subtotal decrease $9,030.7 $1,390.5 $1,622.1 $4,021.0 $16,064.3

DOD total $22,525.9 $2,939.0 $2,933.8 $14,429.7 $42,828.4

Continued from Previous Page
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Table 2: Consistency of Movements Between Initial Congressional Designations and DOD’s Reported Obligations, Fiscal Years 

1994-98

Note: Initial congressional designations for each O&M subactivity as reported in annual conference 

reports on Defense appropriation acts, fiscal years 1994-98.

a

Data for the Army is only for fiscal year 1997 and 1998 because it restructured its budget in 1996.

b

All 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 

• Army divisions,

• Army corps combat forces, 

• Army land forces depot maintenance, 

• Army echelon above corps forces,

• Navy ship depot maintenance, and 

• Air Force primary combat forces.

Constant 1999 dollars in billions

Total O&M subactivities

DOD: readiness-relateda,b

(Operating Forces)

Congress: high-priority

readiness-relateda,b

For each of the 5 

years 1994-98

Number of

subactivities

DOD moved

funds into or out

of every year

Total

difference in

funding over

5-year period

Number of

subactivities

DOD moved

funds into or out

of every year

Total

difference in

funding over

5-year period

Number of

subactivities

DOD moved

funds into or out

of every year

Total

difference in

funding over

5-year period

DOD decreased 

funding 36 $6.2 17 $4.3 6 $3.2

DOD increased 

funding 27 12.6 13 6.7 5 2.3

Total 63 $18.8 30 $11 11 $5.5
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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.6

 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.7

 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: 

• Army base operations for land forces, 

• Army land forces operations support, 

• Navy mission and other flight operations, 

• Navy mission and other ship operations, and 

• Marine Corps operational forces.

6

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.

7

Air Force Supply Management: Analysis of Activity Group’s Financial Reports, Prices, and 

Cash Management (GAO/AIMD/NSIAD-98-118, June 8, 1998).
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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.
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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.8

 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,9

 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.

8

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).

9

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: OneThird of 1993 and 1994 Budgeted Funds Were Used for Other Purposes (GAO/NSIAD-95-71, 

Apr. 7, 1996).
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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 199810 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 ReadinessRelated 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.11 Congress expanded the previous 

reporting requirement on fund movements for the high-priority readinessrelated 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.12 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 

10P. L. 105-85, section 321 (1997).

11House Report 104-131 (1995).

1210 U.S.C. 483.
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Page 19 GAO/NSIAD-00-18 Defense Budget

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.
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Page 20 GAO/NSIAD-00-18 Defense Budget

Figure 3: Movements of Funds for Navy Ship Depot Maintenance O&M Subactivity in Fiscal Year 1998

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. 
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Page 21 GAO/NSIAD-00-18 Defense Budget

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.13 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 1999.14 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 readinessrelated 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. 

13House Report 105-591 (1998).

14House Report 105-746 (1998).
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Page 22 GAO/NSIAD-00-18 Defense Budget

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 readinessrelated transfer reports.
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Page 23 GAO/NSIAD-00-18 Defense Budget

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 readinessrelated 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. 
B-284037

Page 24 GAO/NSIAD-00-18 Defense Budget

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.
B-284037

Page 25 GAO/NSIAD-00-18 Defense Budget

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.

Sincerely yours,

Norman J. Rabkin

Director, National Security 

Preparedness Issues
Page 26 GAO/NSIAD-00-18 Defense Budget

Appendix I

Objectives, Scope, and Methodology ApendxiI

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.1

 Specifically we were asked to 

• identify the aggregated differences between the amounts Congress 

initially designated for O&M subactivities, (especially the readinessrelated subactivities) and those DOD reported as obligated for the same 

subactivities;

• 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); 

• 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 designated2

 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 

1

The 245 O&M subactivities include 24 Defense-wide agencies as represented in the 

conference report on the appropriations acts.

2

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.
Appendix I

Objectives, Scope, and Methodology

Page 27 GAO/NSIAD-00-18 Defense Budget

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,3

 we found several areas in which the systems and controls over 

DOD’s use of budgetary resources were ineffective. In particular, we found 

3

Department of Defense: Status of Financial Management Weaknesses and Actions Needed 

to Correct Continuing Challenges (GAO/T-AIMD/NSIAD-99-171, May 4, 1999).
Appendix I

Objectives, Scope, and Methodology

Page 28 GAO/NSIAD-00-18 Defense Budget

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.
Page 29 GAO/NSIAD-00-18 Defense Budget

Appendix II

O&M Budget Structures ApendxiI

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.1

 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.

1

The Marine Corps is the exception, with only three budget activities: (1) Operating Forces, 

(2) Training and Recruiting, and (3) Administration and Servicewide.
Appendix II

O&M Budget Structures

Page 30 GAO/NSIAD-00-18 Defense Budget

Figure 4: Structure of the Army Operating Forces Budget Activity

Source: Our depiction, based on Army budget justification estimates submitted to Congress for fiscal 

year 2000.
Page 31 GAO/NSIAD-00-18 Defense Budget

Appendix III

Differences Between Initial Congressional 

Designation and DOD Obligation, by 

Individual O&M Subactivity and Agency ApendxiI

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 3: Summary of Differences in Funding Between Congressional Designations 

and DOD Obligations, Fiscal Years 1994-98

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. 

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
Appendix III

Differences Between Initial Congressional 

Designation and DOD Obligation, by 

Individual O&M Subactivity and Agency

Page 32 GAO/NSIAD-00-18 Defense Budget

Table 4: Differences in Funding Between Initial Congressional Designations and DOD Obligations, by Individual O&M 

Subactivity and Defense-wide Agency, Fiscal Years 1994-98

Constant 1999 dollars in thousands

Fiscal Year

Service O&M subactivity 1994 1995 1996 1997 1998

 Total

difference

Army

Miscellaneous activitiesa bbb $1,390,032 $1,534,375 $2,924,406

Other service support $-567 $4,479 $-202,169 537,482 786,721 1,531,418

Base support for land 

forcesa 1,155,342 -245,532 bbb 1,400,874

Force-related training and 

special activitiesa 510,417 737,757 bbb 1,248,175

Combat unitsa -499,473 -620,424 bbb 1,119,897

Administration 345,567 357,682 120,700 -7,526 51,344 882,819

Divisionsc bbb -289,925 -290,039 579,963

Base operations support 

for basic skills and 

advanced training 157,772 -136,983 71,047 80,178 -469 446,450

Base operations for land 

forces readinessc bbb 324,850 96,735 421,586

Forces readiness 

operations supporta bbb -196,734 220,238 416,972

Logistic support activities 10,772 93,573 79,451 91,471 42,032 317,300

Base operations support 

for servicewide support 126,120 42,817 56,989 33,860 -39,748 299,535

Servicewide 

transportation 39,784 -94,505 68,863 28,740 8,468 240,359

Claims -24,132 -58,235 -48,628 -65,750 -32,557 229,303

Corps combat forcesc bbb -116,594 -104,007 220,601

Central supply activities 25,745 -36,984 -53,888 -37,054 -50,149 203,820

Land forces operations 

supportc bbb 190,070 13,000 203,070

Depot maintenancea -17,107 -180,995 bbb 198,102

Servicewide 

communications -40,924 -17,278 -31,942 -66,216 -22,782 179,143

Prepositioned stocks -3,428 23,770 58,985 -67,133 -22,936 176,251

Ammunition management 16,398 9,066 26,168 53,985 -64,035 169,651

Land forces depot 

maintenancec bbb -111,691 -51,302 162,993

Continued
Appendix III

Differences Between Initial Congressional 

Designation and DOD Obligation, by 

Individual O&M Subactivity and Agency

Page 33 GAO/NSIAD-00-18 Defense Budget

Constant 1999 dollars in thousands

Fiscal Year

Service O&M subactivity 1994 1995 1996 1997 1998

 Total

difference

Unified commandsa 109,548 52,282 bbb 161,830

Tactical supporta 73,694 69,909 bbb 143,603

Real property 

maintenance for basic 

skills and advanced 

training b b -17,896 -81,571 -34,369 133,836

Real property 

maintenance for 

servicewide support b b -24,244 -56,164 -52,235 132,643

Real property 

maintenance for land 

forces readinessc bbb -10,671 110,364 121,035

Specialized skill training -2,374 -36,949 -56,979 -11,681 10,277 118,260

Unified commandsa bbb 93,351 12,572 105,923

Other personnel support 11,196 7,238 32,084 29,788 24,959 105,265

Base operations support 

for accession training 48,541 -39,936 -4,915 -5,305 -2,060 100,755

Corps support forcesc bbb 36,014 -64,110 100,125

Management and 

operational headquartersa bbb 64,843 27,639 92,482

International military 

headquarters 362 25,121 -19,085 -34,670 -8,078 87,316

Flight training -2,772 -44,397 -10,687 4,285 -18,733 80,873

Echelon above corps 

forcesc bbb -32,845 -46,192 79,037

Strategic mobilization -131 -3,542 -64,661 1,519 -4,913 74,766

Training support -6,350 41,110 -6,376 -3,900 5,309 63,045

Land forces systems 

readinessa bbb -21,611 30,340 51,952

Recruiting and advertising 4,686 -4,141 -6,151 18,340 17,067 50,384

Off-duty and voluntary 

education -3,497 -11,891 2,613 11,290 20,114 49,405

Theater defense forcesa -38,187 -10,670 bbb 48,857

Professional development 

education -11,045 -18,101 1,063 9,434 8,273 47,917

Security programs 4,719 -17,598 -10,605 7,378 6,222 46,522

Manpower management 8,864 -8,269 -8,920 -5,272 -6,860 38,186

Continued from Previous Page
Appendix III

Differences Between Initial Congressional 

Designation and DOD Obligation, by 

Individual O&M Subactivity and Agency

Page 34 GAO/NSIAD-00-18 Defense Budget

Constant 1999 dollars in thousands

Fiscal Year

Service O&M subactivity 1994 1995 1996 1997 1998

 Total

difference

Combat developmenta -18,274 18,174 bbb 36,448

Base operations support 

for recruiting and other 

training -540 -2,088 4,378 10,813 17,375 35,195

Industrial preparedness 2,254 1,602 17,737 -6,839 -4,556 32,988

Joint Chiefs of Staff 

exercisesa -16,965 -15,439 bbb 32,404

Real estate management -4,361 -6,177 -6,345 9,010 1,463 27,357

Miscellaneous support of 

other nations 10,951 8,745 2,070 -1,054 2,042 24,863

Civilian education and 

training -1,061 -5,384 -5,688 -4,401 -6,216 22,749

Junior reserve officers 

training corps -3,877 2,600 -4,428 -8,469 -1,187 20,561

One station unit training -3,160 -4,496 -5,251 -2,454 -2,184 17,546

Real property 

maintenance for 

accession training b b -1,236 10,379 5,588 17,203

Reserve officers training 

corps 1,349 4,354 2,683 -5,274 2,449 16,110

Officer acquisitions 4,147 2,996 -1,150 3,143 248 11,685

Examining -1,680 -1,218 -972 893 -6,402 11,166

Recruit training -1,095 -1,441 425 -132 2,164 5,257

Force communicationsa

 381 -3,135 bbb 3,516

Navy

Planning, engineering, 

and design 453,526 452,263 426,142 311,162 14,496 1,657,588

Ship depot maintenancec

 -401,004 -125,644 -403,401 -217,909 -70,410 1,218,369

Mission and other flight 

operationsc 217,726 274,092 179,859 110,818 93,080 875,574

Mission and other ship 

operationsc 241,922 168,578 106,295 29,530 109,833 656,158

Base support for ship 

operationsc 277,650 -170,209 61,269 -34,213 -32,131 575,473

Ship depot operations 

supporta

 7,515 47,530 6,729 386,458 -9,018 457,249

Administration 122,639 118,683 -14,811 67,744 75,196 399,073

Continued from Previous Page
Appendix III

Differences Between Initial Congressional 

Designation and DOD Obligation, by 

Individual O&M Subactivity and Agency

Page 35 GAO/NSIAD-00-18 Defense Budget

Constant 1999 dollars in thousands

Fiscal Year

Service O&M subactivity 1994 1995 1996 1997 1998

 Total

difference

Combat support forcesa

 80,525 93,924 79,283 83,177 61,267 398,176

Base support for air 

operationsc

 53,029 -185,626 29,577 -55,930 -9,312 333,475

Ship activations and 

inactivations -129,884 -103,899 -20,480 16,279 5,793 276,335

Weapons maintenancea

 -68,205 -23,541 -61,029 -53,949 -39,361 246,084

Space systems and 

surveillancea

 45,391 62,100 37,458 42,428 43,094 230,472

Base support for combat 

operationsa

 48,269 -95,109 -13,952 18,887 16,351 192,567

Aircraft depot 

maintenancec -141,750 -11,666 13,577 -3,308 -13,105 183,406

Base support for 

servicewide support -22,126 -77,935 -16,577 4,328 40,673 161,639

Air systems support -21,220 -23,955 -45,915 -43,834 -21,969 156,892

Servicewide 

communications -9,187 28,108 -49,048 -14,904 -39,381 140,628

Intermediate 

maintenancea

 -6,664 25,431 11,084 29,239 -67,962 140,380

Base support for logistics 

operations and technical 

support 12,812 -30,987 -7,705 24,441 62,242 138,187

Base support for weapons 

supporta

 67,730 -39,514 4,427 9,121 11,587 132,379

Acquisition and program 

management 26,297 5,872 5,626 85,093 8,708 131,597

Ship operational support 

and trainingc

 -13,231 -39,741 -8,111 50,375 -16,649 128,106

Aircraft depot operations 

supporta

 4,428 -3,892 -6,067 108,075 -2,100 124,563

Civilian manpower and 

personnel management 22,581 17,291 39,301 36,688 -5,444 121,305

Flight training -43,446 -38,700 -12,340 -25,931 -778 121,196

Servicewide 

transportation 56,598 30,623 6,471 -14,244 -9,933 117,869

Other personnel support 26,711 34,613 30,342 -8,901 11,177 111,744

Base support for basic 

skills and advanced 

training 16,808 23,716 -17,506 -377 -36,153 94,559

Continued from Previous Page
Appendix III

Differences Between Initial Congressional 

Designation and DOD Obligation, by 

Individual O&M Subactivity and Agency

Page 36 GAO/NSIAD-00-18 Defense Budget

Constant 1999 dollars in thousands

Fiscal Year

Service O&M subactivity 1994 1995 1996 1997 1998

 Total

difference

Real property 

maintenance for air 

operationsc b b -56,996 -36,290 1,217 94,503

Warfare tacticsa

 8,728 15,994 27,835 11,952 13,422 77,931

Investigations and security 

programs 24,807 16,861 12,098 -20,289 5,240 79,295

Fleet ballistic missilea

 -3,703 -1,560 -19,258 -20,030 -33,363 77,914

Recruiting and advertising 25,047 3,240 -2,634 -14,058 28,745 73,725

Fleet air trainingc 35,399 -23,035 278 6,590 4,828 70,130

Real property 

maintenance for ship 

operationsc b b -51,395 -14,522 1,664 67,581

Equipment maintenancea

 11,959 -18,965 -15,960 -3,191 -9,740 59,815

Combat communicationsa 23,848 4,306 16,779 -5,873 8,552 59,357

Real property 

maintenance for basic 

skills and advanced 

training b b 36,856 -10,330 -12,100 59,286

Real property 

maintenance for combat 

operationsa b b 20,940 8,677 24,157 53,775

Specialized skill training -19,721 3,398 6,768 2,774 20,910 53,572

Operational meteorology 

and oceanographya -4,051 -5,750 18,376 -12,515 -5,955 46,646

Military manpower and 

personnel management 11,401 -9,148 -10,276 -2,597 -7,428 40,850

Cruise missilea -5,729 -23,700 -2,791 -2,898 -3,846 38,964

Air operations and safety 

supporta

 -5,931 -2,925 -4,619 -9,862 -11,347 34,684

In-service weapon 

systems supporta -452 -1,592 9,443 -11,901 -10,691 34,079

Space and electronic 

warfare systems -11,751 -8,012 -3,183 -6,873 -2,596 32,414

Base support for 

accession training -11,825 -13,206 889 318 2,717 28,955

Combat and weapon 

systems 1,088 -1,573 -14,716 -3,877 2,984 24,240

Reserve officers training 

corps 3,205 7,730 -5,576 -4,450 -2,285 23,245

Continued from Previous Page
Appendix III

Differences Between Initial Congressional 

Designation and DOD Obligation, by 

Individual O&M Subactivity and Agency

Page 37 GAO/NSIAD-00-18 Defense Budget

Constant 1999 dollars in thousands

Fiscal Year

Service O&M subactivity 1994 1995 1996 1997 1998

 Total

difference

Hull, mechanical and 

electrical support -5,522 -915 -4,485 10,210 743 21,875

Real property 

maintenance for logistics 

operations and technical 

support b b -4,529 1,989 15,226 21,745

Real property 

maintenance for 

servicewide support b b -12,290 -4,359 3,587 20,236

Industrial readiness -10,576 -6,654 -1,337 51 -977 19,596

Ship prepositioning and 

surge 5,498 -1,494 -770 9,542 -1,517 18,820

Training support 981 -748 -3,865 3,131 8,633 17,359

Professional development 

education 1,379 2,388 -269 7,701 3,277 15,015

Intermediate 

maintenancea

 524 -1,708 -1,906 -7,094 2,640 13,871

Real property 

maintenance for 

accession training b b 1,456 -4,141 -6,748 12,345

Real property 

maintenance for weapons 

supporta bb -2,445 -2,329 7,475 12,250

Officer acquisitions 1,467 1,479 -921 2,834 4,739 11,440

Coast Guard support -1,562 -1,757 -3,391 -3,286 -1,361 11,357

Off duty and voluntary 

education 3,391 -1,444 2,561 1,473 1,776 10,646

Aircraft activations and 

inactivations -1,103 -6,921 -2,144 -8 47 10,224

Civilian education and 

training -3,283 -835 -648 302 -3,812 8,880

External relations 1,143 2,887 -1,983 301 -2,469 8,783

Electronic warfarea

 -1,799 -2,128 -1,684 -931 -608 7,150

International headquarters 

and agencies 646 1,092 1,355 817 2,927 6,837

Junior reserve officers 

training corps -1,398 -85 -1,264 -1,995 -972 5,714

Fleet hospital program -388 -520 -430 -717 -552 2,607

Recruit training 729 -262 -241 -725 264 2,219

Continued from Previous Page
Appendix III

Differences Between Initial Congressional 

Designation and DOD Obligation, by 

Individual O&M Subactivity and Agency

Page 38 GAO/NSIAD-00-18 Defense Budget

Constant 1999 dollars in thousands

Fiscal Year

Service O&M subactivity 1994 1995 1996 1997 1998

 Total

difference

Base support for recruiting 

and other training 568 -1,151 -315 55 -3 2,092

Depot operations supporta -47 -101 -159 -221 -102 630

Real property 

maintenance for recruiting 

and other training b b -2 -2 0 4

Marine Corps

Base support for 

expeditionary forcesc 17,683 -151,186 1,339 38,108 51,190 259,505

Real property 

maintenance for 

expeditionary forcesc bb 84,377 24,930 37,479 146,786

Operational forcesc 11,149 52,603 25,019 30,638 14,205 133,614

Special support 20,971 24,835 30,659 -704 -3,015 80,183

Training support 15,405 22,351 -6,298 -4,604 -4,612 53,269

Base support for 

accession training -6,955 -23,268 -4,404 -1,739 -14,167 50,533

Base support basic skills 

and advanced training -50 -22,208 8,980 -2,412 -4,953 38,604

Logistic support -19,931 -5,931 12,157 0 0 38,018

Field logisticsa 9,078 -6,838 3,308 -4,166 4,049 27,439

Recruiting and advertising 1,899 167 6,534 8,666 10,097 27,364

Specialized skill training 4,561 -9,639 -7,737 2 226 22,165

Depot maintenancec -2,440 -505 -9,771 -1,381 6,177 20,274

Administration 3,234 -2,509 5,881 6,897 335 18,856

Maritime prepositioninga -2,404 -2,271 -3,488 -757 -5,132 14,052

Base support for recruiting 

and other training -3,131 -6,338 -2,004 -1,120 -937 13,530

Real property 

maintenance for 

accession training b b 7,263 -1,582 2,916 11,760

Off duty and voluntary 

education -1,929 2,305 3,370 363 2,558 10,526

Servicewide 

transportation 49 -1,087 -836 -5,540 -507 8,019

Real property 

maintenance for basic 

skills and advanced 

training b b 786 5,906 739 7,431

Continued from Previous Page
Appendix III

Differences Between Initial Congressional 

Designation and DOD Obligation, by 

Individual O&M Subactivity and Agency

Page 39 GAO/NSIAD-00-18 Defense Budget

Constant 1999 dollars in thousands

Fiscal Year

Service O&M subactivity 1994 1995 1996 1997 1998

 Total

difference

Recruit training 162 1,515 1,170 1,656 873 5,375

Base support for 

servicewide support -167 -1,106 654 420 2,506 4,853

Real property 

maintenance recruiting 

and other training b b -2,652 -803 -885 4,340

Professional development 

education -760 -2,125 -676 -221 234 4,016

Real property 

maintenance for 

servicewide support b b -405 822 1,696 2,923

Junior reserve officers 

training corps -144 -1,364 706 177 -3 2,394

Norway prepositioninga 1,058 0 -112 -606 -166 1,942

Flight training -56 0 -16 -6 0 78

Officer acquisitions -7 -46 -6 -14 0 72

Air Force

Other servicewide 

activities 605,847 242,544 473,255 412,092 441,566 2,175,303

Primary combat forcesc -71,654 -148,305 -217,245 -113,260 -437,977 988,442

Base support for mobility 

operations 698,065 -31,096 11,368 -12,211 20,834 773,573

Airlift operationsd -278,265 127,418 111,776 -122,176 -87,137 726,772

Base support for air 

operationsc 303,293 -93,223 173,395 -66,481 43,251 679,643

Logistics operations -134,105 -107,071 -12,165 -292,631 -50,865 596,837

Combat communicationsa -28,188 87,293 230,750 118,644 85,378 550,252

Primary combat weaponsa 13,781 -42,704 13,171 -144,712 -194,998 409,368

Mobilization preparedness 72,293 49,774 115,456 139,420 -8,343 385,285

Base support for logistics 

operations 178,796 32,541 14,254 96,605 18,427 340,623

Management and 

operational headquartersa 54,933 63,842 87,044 70,250 63,558 339,628

Combat enhancement 

forcesa -49,354 -119,639 2,876 -81,440 -77,942 331,251

Space control systemsa -91,743 -40,409 -55,152 -81,119 -54,012 322,435

Continued from Previous Page
Appendix III

Differences Between Initial Congressional 

Designation and DOD Obligation, by 

Individual O&M Subactivity and Agency

Page 40 GAO/NSIAD-00-18 Defense Budget

Constant 1999 dollars in thousands

Fiscal Year

Service O&M subactivity 1994 1995 1996 1997 1998

 Total

difference

Real property 

maintenance for air 

operationsc bb 56,048 -61,323 151,536 268,907

Other combat operations 

supporta 84,302 32,749 39,176 52,050 49,321 257,598

Base support for basic 

skills and advanced 

training -6,178 -166,994 -35,297 -24,346 -3,873 236,689

Payments to 

transportation business 

area -80,573 -99,856 -16,131 -22,742 0 219,303

Administration 23,659 37,593 22,020 23,232 106,877 213,382

Air operations trainingc -4,834 47,173 -40,282 33,441 64,992 190,722

Base support for space 

operationsa

 46,104 -40,908 35,369 14,786 -3,705 140,872

Global C3I and early 

warninga -52,292 -7,189 -28,408 -4,987 -46,257 139,132

Flight training -56,974 -38,335 -22,508 -13,769 4,367 135,953

Servicewide 

transportation 47,054 20,590 -8,543 -30,810 -17,539 124,536

Launch facilitiesa -66,428 -35,313 585 12,125 44 114,496

Airlift operations C3I -91,272 1,408 6,621 1,846 5,990 107,138

Servicewide 

communications -10,901 -30,008 -27,632 9,330 -16,675 94,546

Security programs 1,594 -7,467 15,435 -58,665 -8,224 91,386

Real property 

maintenance for basic 

skills and advanced 

training b b 53,556 -16,541 19,615 89,712

Base support for 

accession training 

(academies) 12,383 -58,624 12,437 -3,158 -2,082 88,684

Base support for 

servicewide activities 13,474 1,170 -24,614 37,178 10,206 86,643

Specialized skill training 8,165 -16,813 -12,397 21,079 27,987 86,441

Technical support 

activities -23,443 16,150 16,156 -8,597 16,591 80,938

Training support 17,723 8,836 10,724 13,602 25,346 76,231

Launch vehiclesa -18,261 -5,153 -25,528 -10,433 -9,466 68,841

Continued from Previous Page
Appendix III

Differences Between Initial Congressional 

Designation and DOD Obligation, by 

Individual O&M Subactivity and Agency

Page 41 GAO/NSIAD-00-18 Defense Budget

Constant 1999 dollars in thousands

Fiscal Year

Service O&M subactivity 1994 1995 1996 1997 1998

 Total

difference

Satellite systemsa -15,089 -6,694 -14,938 -18,148 -10,636 65,505

Off duty and voluntary 

education 27,106 23,724 2,985 -119 -2,836 56,770

Navigation and weather 

supporta -23,284 -6,254 10,363 6,452 -4,652 51,005

Real property 

maintenance for logistics 

operations b b 9,795 -11,493 28,252 49,541

Tactical intelligence and 

other special activitiesa -11,596 1,012 -3,403 -6,608 -20,809 43,428

Arms control -13,084 -4,620 -12,509 -2,989 -4,306 37,509

Real property 

maintenance for mobility 

operations b b -3,033 20,970 12,679 36,682

Real property 

maintenance for 

servicewide activities b 10,908 12,612 4,378 6,938 34,835

Personnel programs -12,472 3,290 -1,706 -4,506 -8,524 30,499

Rescue and recovery 

services -1,442 17,751 2,305 1,733 -4,019 27,250

Professional development 

education 1,985 7,329 -130 9,249 7,691 26,384

Other space programs 

and operationsa 2,734 5,658 10,772 -5,388 -428 24,979

Real property 

maintenance for space 

operationsa bb -9,030 4,562 10,935 24,528

Recruiting and advertising 5,505 5,999 2,456 7,468 -948 22,376

Reserve officers training 

corps 2,786 -1,329 7,478 7,059 -1,223 19,875

Other personnel support -3,636 -8,260 -3,482 -1,648 -1,639 18,666

Civil air patrol corporation 2,875 3,317 3,243 1,938 -1,441 12,815

Joint Chiefs of Staff 

exercisesa -1,694 -4,753 -2,498 2,263 -1,218 12,426

Civilian education and 

training 3,399 71 -5,089 -1,187 -690 10,436

Officer acquisition -4,955 3,000 -487 526 -5 8,974

Subsistence in kind -3,734 88 -2,595 0 0 6,417

Continued from Previous Page
Appendix III

Differences Between Initial Congressional 

Designation and DOD Obligation, by 

Individual O&M Subactivity and Agency

Page 42 GAO/NSIAD-00-18 Defense Budget

Constant 1999 dollars in thousands

Fiscal Year

Service O&M subactivity 1994 1995 1996 1997 1998

 Total

difference

Real property 

maintenance for 

accession training 

(academies) b b 1,051 4,410 -365 5,826

International support 469 2,008 -757 939 1,050 5,223

Examining 492 -686 -1,412 -545 -719 3,854

Recruit training 1,174 153 -140 -8 1,746 3,222

Junior reserve officers 

training corps 28 -491 -1,590 -204 -355 2,669

Defense-wide

Office of the Secretary of 

Defense -76,155 -533,603 28,200 61,619 34,815 734,391

Classified and 

Communications 

Agenciese 92,927 138,204 125,387 44,084 102,956 503,558

U.S. Special Operations 

Command 47,734 67,382 51,345 59,268 54,701 280,430

Defense Logistics Agency -34,390 -62,881 -1,244 20,117 72,143 190,774

DOD Dependents 

Education 72,435 12,715 -21,942 -14,937 -9,577 131,606

Washington Headquarters 

Services -51,100 -8,870 25,726 28,937 9,250 123,884

On-Site Inspection 

Agency -35,834 -19,233 -19,896 -20,420 -16,435 111,818

Corporate Information 

Management -21,809 -6,350 -45,693 -19,855 f 93,707

Defense Human 

Resources Field Activity f 6,084 1,065 42,144 43,921 93,214

Defense Support Activities -24,989 2,601 22,635 -24,747 -3,026 77,999

Office of Economic 

Adjustment 40,983 -2,868 2,420 -18,248 -821 65,340

Joint Chiefs of Staff -1,633 -10,731 -11,534 -13,702 -8,446 46,046

Defense Special Weapons 

Agency 18,078 7,338 -3,146 2,669 3,502 34,734

Civil Military Programs ffff 30,413 30,413

Armed Forces Information 

Service -270 18,254 2,199 4,058 -743 25,524

Defense Security Service 8,088 9,290 5,193 401 366 23,338

Continued from Previous Page
Appendix III

Differences Between Initial Congressional 

Designation and DOD Obligation, by 

Individual O&M Subactivity and Agency

Page 43 GAO/NSIAD-00-18 Defense Budget

a

O&M subactivities located in the Operating Forces budget activity that DOD considers to be most 

directly related to readiness.

b

Defense budget data not available to calculate difference.

c

O&M subactivities located in the Operating Forces budget activity that DOD considers to be most 

directly related to readiness for which Congress has also identified as high-priority readiness-related 

for reporting fiscal year 1998 transfers. 

d

Airlift operations subactivity is the only subactivity Congress identified as high-priority readinessrelated for reporting purposes not located in the Operating Forces budget activity. 

e

Includes the classified and communications agencies, the Defense Information Systems Agency, and 

the Defense Mapping Agency.

f

Defense-wide agency, field office, or program did not exist at the time.

g

Amount is conservative because the Army’s fiscal year 1996 data for its Operating Forces budget 

activity was not available to determine the difference between initial congressional designations and 

Army obligations.

Amounts may not total due to rounding.

Source: Our analysis, based on Defense O&M budget data.

Constant 1999 dollars in thousands

Fiscal Year

Service O&M subactivity 1994 1995 1996 1997 1998

 Total

difference

Defense Contract Audit 

Agency -596 -6,355 -7,312 -6,138 -889 21,289

Federal Energy 

Management Program -8,578 -3,276 -4,793 0 -1 16,648

Defense Acquisition 

University -55 34 -2,643 8,114 -829 11,674

Defense Finance 

Accounting Service ffff 11,179 11,179

Defense Prisoner-ofWar/Missing in Action 

Office f -3,720 -904 -300 -316 5,240

Defense Legal Services 

Agency -268 -151 513 841 699 2,473

Defense Technology 

Security Administration 987 -311 -57 -35 -74 1,464

Defense Business 

Management University -47 -175 fff 222

Total difference $10,304,786 $8,914,102 $6,007,657g $9,338,258 $8,088,795 $42,653,598

Continued from Previous Page
Page 44 GAO/NSIAD-00-18 Defense Budget

Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds Than 

Congress Initially Designated ApendxiIV

Every year from fiscal year 1994 through 1998, DOD obligated less funding 

than Congress designated for the same 33 O&M subactivities and 3 

Defense-wide agencies. DOD considers 17 of these subactivities most 

directly related to readiness. This appendix describes each subactivity or 

Defense agency and shows the amounts DOD requested, those Congress 

initially designated, and those DOD adjusted and obligated. Table 5 

summarizes the O&M subactivities and agencies that consistently obligated 

less funding than Congress initially designated.

Data Limitations on 

Certain Army O&M 

Subactivities

The Army restructured its Operating Forces budget activity in fiscal year 

1997 and did not maintain a link between the old and the new budget 

structure. Four subactivities in the Army’s Operating Forces budget activity 

in this appendix were affected by this change. Therefore, the appendix 

presents the amounts reported by the Army for these four subactivities 

using the revised budget activity structure for fiscal years 1997 and 1998.

Table 5: O&M Subactivities and Defense-wide Agencies for Which DOD Consistently Obligated Fewer Funds Than Congress 

Initially Designated, Fiscal Years 1994-98

Constant 1999 dollars in millions

5-year total

O&M subactivity

Congress’ initial

designationa

DOD’s

obligation Difference

Percentage

difference

Army

 Divisionsc,d $2,515.7 $1,935.8 $579.9 23.1

 Claims 917.8 688.5 229.3 25.0

 Corps combat forcesc,d 720.9 500.3 220.6 30.6

 Servicewide communications 3,808.6 3,629.4 179.2 4.7

 Land forces depot maintenancec,d 1,649.2 1,486.2 163.0 9.9

 Echelon above corps forcesc,d 906.3 827.2 79.1 8.7

 Civilian education and training 443.3 420.5 22.8 5.1

 One station unit training 84.2 66.6 17.6 20.9

Subtotal $11,046.0 $9,554.5 $1,491.5

Navy

 Ship depot maintenancec

 11,611.9 10,393.6 1,218.3 10.5

 Weapons maintenanceb

 2,335.0 2,088.8 246.2 10.5

 Air systems support 1,467.8 1,310.8 157.0 10.7

Continued
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 45 GAO/NSIAD-00-18 Defense Budget

Constant 1999 dollars in millions

5-year total

O&M subactivity

Congress’ initial

designationa

DOD’s

obligation Difference

Percentage

difference

 Flight training 1,630.5 1,509.4 121.1 7.4

 Fleet ballistic missileb

 4,180.4 4,102.4 78.0 1.9

 Cruise missileb 568.0 529.0 39.0 6.9

 Air operations and safety supportb 454.4 419.6 34.8 7.6

 Space and electronic warfare systems 385.9 353.5 32.4 8.4

 Coast Guard support 104.3 92.9 11.4 10.9

 Electronic warfareb

 41.3 34.1 7.2 17.3

 Junior reserve officer training corps 119.2 113.5 5.7 4.8

 Fleet hospital program 95.0 92.4 2.6 2.7

 Depot operations supportb

 6.3 5.7 0.6 10.0

Subtotal $23,000.0 $21,045.7 $1,954.3

Marine Corps

 Base support for accession training 284.0 233.4 50.6 17.8

 Maritime prepositioningb 420.9 406.8 14.1 3.3

 Base support for recruiting and other training and 

education 43.6 30.0 13.6 31.1

Subtotal $748.5 $670.2 $78.3

Air Force

 Primary combat forcesc

 13,448.3 12,459.9 988.4 7.3

 Logistics operations 4,574.9 3,978.1 596.8 13.0

 Space control systemsb 1,874.2 1,551.8 322.4 17.2

 Base support for other training 2,303.6 2,066.9 236.7 10.3

 Global C3I and early warningb

 4,053.5 3,914.3 139.2 3.4

 Launch vehiclesb

 596.5 527.7 68.8 11.5

 Satellite systemsb

 231.5 165.9 65.6 28.3

 Arms control 168.9 131.5 37.4 22.2

 Other personnel support 178.3 159.5 18.8 10.5

Subtotal $27,429.7 $24,955.6 $2,474.1

Defense-wide

 On-Site Inspection Agencye

 464.5 352.7 111.8 24.1

 Joint Chiefs of Staff 2,807.3 2,761.3 46.0 1.6

 Defense Contract Audit Agency 1,754.7 1,733.5 21.2 1.2

Subtotal $5,026.5 $4,847.5 $179.0

Total $67,250.7 $61,073.5 $6,177.2 9.2

Continued from Previous Page
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 46 GAO/NSIAD-00-18 Defense Budget

a

Initial designations for each O&M subactivity as reported in DOD’s budget estimates to Congress.

b

O&M subactivities located in the Operating Forces budget activity that DOD considers to be most 

directly related to readiness.

c

O&M subactivities located in the Operating Forces budget activity that DOD considers to be most 

directly related to readiness for which Congress also identified as high-priority readiness-related for 

reporting fiscal year 1998 transfers.

d

Includes only fiscal years 1997 and 1998.

e

On-Site Inspection Agency’s resources were transferred to the newly established Defense Threat 

Reduction and Treaty Compliance Agency as of October 1, 1998.

Amounts may not total due to rounding.

Source: Our analysis, based on Defense O&M budget data.

Army: Divisions This subactivity supports the training and operations of the Army’s 10 

active fighting divisions (6 heavy, 1 airborne, 1 air assault, and 2 light) plus 

other forces associated with these divisions. Table 6 shows the Army 

obligated $579.9 million less than Congress initially designated in fiscal 

years 1997 and 1998.

Table 6: Budget Information for Army Divisions

a

Data not available because the Army restructured this subactivity.

Army: Claims This subactivity supports the administration of claims such as for lost or 

damaged personal property or for loss, injury, or death caused by 

negligence of Army personnel. It also supports status of forces claims 

pursuant to international agreements. Table 7 shows the Army obligated 

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 aaaaa

1995 aaaaa

1996 aaaaa

1997 $1,330.9 $1,330.9 $1,264.1 $1,041.0 $289.9

1998 1,233.6 1,184.8 958.5 894.8 290.0

Total $2,564.5 $2,515.7 $2,222.6 $1,935.8 $579.9
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 47 GAO/NSIAD-00-18 Defense Budget

$229.3 million less than Congress initially designated in fiscal years 1994 

through 1998.

Table 7: Budget Information for Army Claims

Army: Corps Combat Forces This subactivity supports the operation of corps level combat units 

(aviation, armored, cavalry, field artillery, and air defense) not organic to a 

division. These units may be deployed in independent or semi-independent 

operations. Corps level assets provide the corps commander with 

additional combat power within a theater. Table 8 shows the Army 

obligated $220.6 million less than Congress initially designated in fiscal 

years 1997 and 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $222.1 $206.3 $206.6 $182.2 $24.1

1995 192.9 192.6 193.8 134.4 58.2

1996 183.0 183.0 173.9 134.3 48.7

1997 183.4 183.4 133.3 117.6 65.8

1998 152.5 152.5 142.2 120.0 32.5

Total $933.9 $917.8 $849.8 $688.5 $229.3
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 48 GAO/NSIAD-00-18 Defense Budget

Table 8: Budget Information for Army Corps Combat Forces

a

Data not available because the Army restructured this subactivity.

Army: Servicewide 

Communications

This subactivity supports information management activities, central 

software design, the Defense Communications System, long-haul 

communications, information security, satellite ground communications, 

and the National Science Center for Communications and Electronics. 

Table 9 shows the Army obligated $179.2 million less than Congress initially 

designated in fiscal years 1994 through 1998.

Table 9: Budget Information for Army Servicewide Communications

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 aaaaa

1995 aaaaa

1996 aaaaa

1997 $384.8 $384.8 $367.9 $268.2 $116.6

1998 354.3 336.1 248.3 232.1 104.0

Total $739.1 $720.9 $616.2 $500.3 $220.6

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $870.5 $913.3 $922.4 $872.3 $41.0

1995 875.3 803.5 799.9 786.3 17.2

1996 724.8 724.8 698.8 692.8 32.0

1997 718.4 734.1 666.6 667.9 66.2

1998 626.8 632.9 615.4 610.1 22.8

Total $3,815.8 $3,808.6 $3,703.1 $3,629.4 $179.2
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 49 GAO/NSIAD-00-18 Defense Budget

Army: Land Forces Depot 

Maintenance

This subactivity supports the recovery and return of major equipment 

components and end items (e.g., trucks, tanks, etc.) to combat forces. 

Table 10 shows the Army obligated $163.0 million less than Congress 

initially designated in fiscal years 1997 and 1998.

Table 10: Budget Information for Army Land Forces Depot Maintenance

a

Data not available because the Army restructured this subactivity.

Army: Echelon Above Corps 

Forces

This subactivity supports echelon above corps units−separate from 

divisional and corps units−that directly support operations within a 

specified theater of operations. These units include theater level aviation, 

engineer, medical, signal, finance, personnel, military police, military 

intelligence, and logistics units. Table 11 shows the Army obligated

$79.1 million less than Congress initially designated in fiscal years 1997 and 

1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 aaaaa

1995 aaaaa

1996 aaaaa

1997 $903.8 $861.4 $766.7 $749.7 $111.7

1998 643.2 787.8 751.4 736.5 51.3

Total $1,547.0 $1,649.2 $1,518.1 $1,486.2 $163.0
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 50 GAO/NSIAD-00-18 Defense Budget

Table 11: Budget Information for Army Echelon Above Corps Forces

a

Data not available because the Army restructured this subactivity.

Army: Civilian Education 

and Training

This subactivity supports civilian education and training typically 

performed at military installations, training centers, colleges, universities, 

and civilian contract facilities. Table 12 shows the Army obligated

$22.8 million less than Congress initially designated in fiscal years 1994 

through 1998.

Table 12: Budget Information for Army Civilian Education and Training

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 aaaaa

1995 aaaaa

1996 aaaaa

1997 $461.5 $461.5 $456.9 $428.6 $32.9

1998 444.8 444.8 409.2 398.6 46.2

Total $906.3 $906.3 $866.1 $827.2 $79.1

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $96.7 $95.9 $99.8 $94.8 $1.1

1995 100.0 95.8 93.6 90.5 5.3

1996 85.6 85.6 87.8 79.9 5.7

1997 86.8 83.7 82.9 79.3 4.4

1998 82.3 82.3 79.2 76.0 6.3

Total $451.4 $443.3 $443.3 $420.5 $22.8
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 51 GAO/NSIAD-00-18 Defense Budget

Army: One Station Unit 

Training

This subactivity supports civilian pay and benefits, trainee support, 

resident instruction, local preparation of training aids and training 

literature, procurement of supplies and equipment, and contracted 

services. Examples include travel and per diem costs for staff and faculty 

and organizational clothing and equipment issued for use during training. 

Table 13 shows the Army obligated $17.6 million less than Congress initially 

designated in fiscal years 1994 through 1998.

Table 13: Budget Information for Army One Station Unit Training

Navy: Ship Depot 

Maintenance

This subactivity supports maintenance, ranging from overhauls to 

restricted technical repairs, performed at naval and private shipyards. Ship 

overhauls restore ships, including the operating systems that affect safety 

or current combat capability, to established performance standards.

Table 14 shows the Navy obligated $1.2 billion less than Congress initially 

designated in fiscal years 1994 through 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $14.4 $15.7 $15.7 $12.6 $3.1

1995 18.2 18.2 16.9 13.7 4.5

1996 18.0 18.0 16.8 12.7 5.3

1997 17.4 17.4 17.0 14.9 2.5

1998 14.9 14.9 14.1 12.7 2.2

Total $82.9 $84.2 $80.5 $66.6 $17.6
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 52 GAO/NSIAD-00-18 Defense Budget

Table 14: Budget Information for Navy Ship Depot Maintenance

Navy: Weapons 

Maintenance

This subactivity supports depot-level maintenance and overhaul of missile 

systems, rockets, gun systems, and surface/undersea/aviation and antisubmarine warfare systems, as well as ammunition and ordnance rework 

and certification. Table 15 shows the Navy obligated $246.2 million less 

than Congress initially designated in fiscal years 1994 through 1998.

Table 15: Budget Information for Navy Weapons Maintenance

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $2,231.7 $2,327.5 $2,179.5 $1,926.5 $401.0

1995 2,539.9 2,570.3 2,594.0 2,444.7 125.6

1996 2,387.4 2,545.8 2,370.4 2,142.4 403.4

1997 1,880.6 2,047.4 1,945.5 1,829.5 217.9

1998 2,060.3 2,120.9 1,972.0 2,050.5 70.4

Total $11,099.9 $11,611.9 $11,061.4 $10,393.6 $1,218.3

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $564.4 $564.4 $510.6 $496.2 $68.2

1995 517.2 517.2 501.5 493.6 23.6

1996 424.3 429.6 390.8 368.6 61.0

1997 406.0 405.0 374.3 351.0 54.0

1998 404.7 418.8 402.8 379.4 39.4

Total $2,316.6 $2,335.0 $2,180.0 $2,088.8 $246.2
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 53 GAO/NSIAD-00-18 Defense Budget

Navy: Air Systems Support This subactivity supports air engineering services, ground support 

equipment, technical publications, aircraft structural life survivability, 

automatic test equipment, automatic test equipment centers, acquisition 

and standardization reform initiatives, and integrated logistics support 

management. Table 16 shows the Navy obligated $157.0 million less than 

Congress initially designated in fiscal years 1994 through 1998.

Table 16: Budget Information for Navy Air Systems Support

Navy: Flight Training This subactivity supports undergraduate pilot and flight officer training and 

other flight training such as for flight surgeons, Naval Academy orientation, 

and transition. This subactivity also finances fuel, flight gear, organizational 

and intermediate maintenance parts, and contractor maintenance of 

training aircraft expenses. Table 17 shows the Navy obligated

$121.1 million less than Congress initially designated in fiscal years 1994 

through 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $217.2 $215.3 $215.4 $194.1 $21.2

1995 407.6 373.9 366.9 349.9 24.0

1996 318.9 318.9 279.3 273.0 45.9

1997 288.2 285.9 246.9 242.0 43.9

1998 273.8 273.8 265.6 251.8 22.0

Total $1,505.7 $1,467.8 $1,374.1 $1,310.8 $157.0
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 54 GAO/NSIAD-00-18 Defense Budget

Table 17: Budget Information for Navy Flight Training

Navy: Fleet Ballistic Missile This subactivity supports readiness and reliability of strategic weapon 

systems aboard fleet ballistic missile submarines, including systems for 

launchers, fire control, navigation, test instrumentation, missiles, missile 

checkout, and guidance. Table 18 shows the Navy obligated $78.0 million 

less than Congress initially designated in fiscal years 1994 through 1998.

Table 18: Budget Information for Navy Fleet Ballistic Missile

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $372.6 $368.2 $355.3 $324.8 $43.4

1995 353.9 348.5 335.3 309.8 38.7

1996 288.2 288.2 283.5 275.9 12.3

1997 307.8 307.8 300.1 281.9 25.9

1998 317.8 317.8 319.0 317.0 0.8

Total $1,640.3 $1,630.5 $1,593.2 $1,509.4 $121.1

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $891.2 $891.2 $885.8 $887.5 $3.7

1995 848.5 848.5 846.0 846.9 1.6

1996 832.5 832.5 823.0 813.2 19.3

1997 788.9 788.9 775.9 768.9 20.0

1998 819.3 819.3 802.1 785.9 33.4

Total $4,180.4 $4,180.4 $4,132.8 $4,102.4 $78.0
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 55 GAO/NSIAD-00-18 Defense Budget

Navy: Cruise Missile This subactivity supports overall management, maintenance, and 

engineering support to maintain the Sea Launched Cruise Missile. Funding 

also supports the Joint Services Imagery Processing System and the 

surface ship Harpoon weapon control systems. Table 19 shows the Navy 

obligated $39.0 million less than Congress initially designated in fiscal 

years 1994 through 1998.

Table 19: Budget Information for Navy Cruise Missile

Navy: Air Operations and 

Safety Support

This subactivity supports nine major programs: Aviation Mobile Facilities, 

Expeditionary Airfields, Aircraft Launch and Recovery Equipment, Aviation 

Facilities and Landing Aids, Aviation Life Support Systems, Air Traffic 

Control, Marine Air Traffic Control Automated Landing System, Situational 

Awareness Beacon With Reply, and Naval Air Technical Data and 

Engineering Services Command. Table 20 shows the Navy obligated

$34.8 million less than Congress initially designated in fiscal years 1994 

through 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $118.1 $118.1 $122.2 $112.4 $5.7

1995 142.3 142.3 120.2 118.6 23.7

1996 102.1 102.1 84.7 99.3 2.8

1997 83.2 112.1 107.6 109.2 2.9

1998 93.4 93.4 87.8 89.5 3.9

Total $539.1 $568.0 $522.5 $529.0 $39.0
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 56 GAO/NSIAD-00-18 Defense Budget

Table 20: Budget Information for Navy Air Operations and Safety Support 

Navy: Space and Electronic 

Warfare Systems

This subactivity supports the Navy Command and Control Systems, the 

Tactical Support Center, Ocean Surveillance, and other electronic 

programs. Table 21 shows the Navy obligated $32.4 million less than 

Congress initially designated in fiscal years 1994 through 1998.

Table 21: Budget Information for Navy Space and Electronic Warfare Systems 

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $160.6 $160.0 $148.7 $154.0 $6.0

1995 89.5 89.5 83.8 86.6 2.9

1996 62.4 62.4 58.9 57.7 4.7

1997 68.5 68.5 63.2 58.7 9.8

1998 74.0 74.0 68.5 62.6 11.4

Total $455.0 $454.4 $423.1 $419.6 $34.8

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $89.3 $87.7 $78.4 $76.0 $11.7

1995 80.0 80.0 73.7 72.0 8.0

1996 71.9 71.9 69.6 68.7 3.2

1997 75.6 75.3 71.3 68.4 6.9

1998 71.0 71.0 67.9 68.4 2.6

Total $387.8 $385.9 $360.9 $353.5 $32.4
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 57 GAO/NSIAD-00-18 Defense Budget

Navy: Coast Guard Support This subactivity supports maintenance, overhaul, and calibration of Navy 

equipment installed on Coast Guard ships and aircraft. This support 

ensures interoperability between Coast Guard and Navy equipment.

Table 22 shows the Navy obligated $11.4 million less than Congress initially 

designated in fiscal years 1994 through 1998.

Table 22: Budget Information for Navy Coast Guard Support

Navy: Electronic Warfare This subactivity supports ship operations electronic warfare, including 

quick reaction capability support, various electronic warfare decoys and 

deception devices, and a wide spectrum of electronic warfare support such 

as maintenance and software support for radar and antiship missile 

warning and defense systems. Table 23 shows the Navy obligated

$7.2 million less than Congress initially designated in fiscal years 1994 

through 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $20.3 $20.3 $19.4 $18.7 $1.6

1995 19.9 19.9 19.6 18.1 1.8

1996 22.7 22.7 20.5 19.3 3.4

1997 22.9 22.9 20.3 19.6 3.3

1998 18.5 18.5 18.0 17.2 1.3

Total $104.3 $104.3 $97.8 $92.9 $11.4
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 58 GAO/NSIAD-00-18 Defense Budget

Table 23: Budget Information for Navy Electronic Warfare

Navy: Junior Reserve 

Officer Training Corps

This subactivity provides funding to the Naval Junior Reserve Officer 

Training Corps, including instruction in the basic elements of and 

requirements for national security. Examples of funded items include 

instructor salaries, cadet travel, training aids, and texts and educational 

materials. Table 24 shows the Navy obligated $5.7 million less than 

Congress initially designated in fiscal years 1994 through 1998.

Table 24: Budget Information for Navy Junior Reserve Officer Training Corps

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $8.4 $8.4 $7.4 $6.6 $1.8

1995 9.4 9.4 7.2 7.2 2.2

1996 7.8 7.8 7.4 6.1 1.7

1997 7.9 7.9 7.2 7.0 0.9

1998 7.8 7.8 7.3 7.2 0.6

Total $41.3 $41.3 $36.5 $34.1 $7.2

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $20.6 $20.6 $20.2 $19.2 $1.4

1995 23.0 23.0 23.3 22.9 0.1

1996 25.7 25.7 25.5 24.5 1.2

1997 26.0 26.0 23.9 24.0 2.0

1998 23.9 23.9 22.7 22.9 1.0

Total $119.2 $119.2 $115.6 $113.5 $5.7
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 59 GAO/NSIAD-00-18 Defense Budget

Navy: Fleet Hospital 

Program

This subactivity supports modular, rapidly erectable fleet hospitals 

throughout the world. The Fleet Hospital Program complements or 

expands the medical capabilities of the fleet and plays a critical role in the 

Marine Corps’ doctrinal concept of overseas theater support. Table 25 

shows the Navy obligated $2.6 million less than Congress initially 

designated in fiscal years 1994 through 1998.

Table 25: Budget Information for Navy Fleet Hospital Program

Navy: Depot Operations 

Support

This subactivity supports testing and monitoring systems such as general 

purpose electronic test equipment. Examples include in-service 

engineering to develop and maintain equipment data, equipment 

modifications, equipment and ship system configuration change 

management, and distribution and verification of computer programs. 

Table 26 shows the Navy obligated $0.6 million less than Congress initially 

designated in fiscal years 1994 through 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $19.8 $19.8 $19.8 $19.4 $0.4

1995 17.9 17.9 17.7 17.4 0.5

1996 17.1 17.1 16.9 16.6 0.5

1997 20.2 20.2 19.8 19.5 0.7

1998 20.0 20.0 19.5 19.5 0.5

Total $95.0 $95.0 $93.7 $92.4 $2.6
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 60 GAO/NSIAD-00-18 Defense Budget

Table 26: Budget Information for Navy Depot Operations Support

Marine Corps: Base Support 

for Accession Training

This subactivity provides funding for administrative, community, and real 

property services. Administrative services include installation financial and 

manpower management. Community services include support of living 

facilities, food services, recreation areas, special services programs, and 

common-use facilities. Real property services include utilities operations 

and other engineering support. Table 27 shows the Marine Corps obligated 

$50.6 million less than Congress initially designated in fiscal years 1994 

through 1998.

Table 27: Budget Information for Marine Corps Base Support for Accession Training

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $1.6 $1.6 $1.6 $1.6 $0.0

1995 1.4 1.4 1.4 1.3 0.1

1996 1.2 1.2 1.1 1.0 0.2

1997 1.2 1.2 1.1 1.0 0.2

1998 0.9 0.9 0.9 0.8 0.1

Total $6.3 $6.3 $6.1 $5.7 $0.6

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $63.5 $63.5 $60.2 $56.5 $7.0

1995 60.3 60.3 63.3 37.0 23.3

1996 51.4 51.4 51.2 47.0 4.4

1997 49.1 49.5 51.5 47.7 1.8

1998 51.8 59.3 52.6 45.2 14.1

Total $276.1 $284.0 $278.8 $233.4 $50.6
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 61 GAO/NSIAD-00-18 Defense Budget

Marine Corps: Maritime 

Prepositioning

This subactivity supports training and exercises in the Marine Corps’ 

prepositioning forces program and aviation logistics support ships 

program. Examples of funded activities include maintenance support, 

facility leases, port operations, transportation, and contractor 

maintenance. Table 28 shows the Marine Corps obligated $14.1 million less 

than Congress initially designated in fiscal years 1994 through 1998.

Table 28: Budget Information for Marine Corps Maritime Prepositioning

Marine Corps: Base Support 

for Recruiting and Other 

Training and Education

This subactivity supports base support functions in the recruiting and other 

training and education activity group. Functions include financial 

management, personnel management, base safety, legal services, food 

services, recreation areas, utilities operations, engineering support, and 

communication systems. Table 29 shows the Marine Corps obligated

$13.6 million less than Congress initially designated in fiscal years 1994 

through 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $71.9 $106.9 $119.5 $104.5 $2.4

1995 77.0 77.0 77.0 74.7 2.3

1996 81.7 81.7 77.1 78.2 3.5

1997 77.2 77.2 79.0 76.4 0.8

1998 78.1 78.1 78.1 73.0 5.1

Total $385.9 $420.9 $430.7 $406.8 $14.1
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 62 GAO/NSIAD-00-18 Defense Budget

Table 29: Budget Information for Marine Corps Base Support for Recruiting and Other Training and Education

Air Force: Primary Combat 

Forces

This subactivity supports the operation and maintenance of the Air Force’s 

fighters and bomber aircraft such as the F-16 or the B-1. This includes 

funding for wing headquarters, fighter squadrons, bomber squadrons, 

organizational avionics, and consolidated aircraft maintenance. Table 30 

shows the Air Force obligated $988.4 million less than Congress initially 

designated in fiscal years 1994 through 1998.

Table 30: Budget Information for Air Force Primary Combat Forces

a

Although the Air Force requested and Congress designated funds for depot maintenance within 

several subactivities for fiscal years 1997 and 1998, the Air Force’s reported obligations excluded 

these funds for these fiscal years.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $7.6 $7.6 $10.3 $4.4 $3.2

1995 10.1 10.1 10.4 3.8 6.3

1996 8.9 8.9 8.9 6.9 2.0

1997 8.8 8.8 8.0 7.7 1.1

1998 8.2 8.2 8.1 7.2 1.0

Total $43.6 $43.6 $45.7 $30.0 $13.6

Constant 1999 dollars in millions

Fiscal yeara Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $2,712.0 $2,835.1 $3,023.8 $2,763.4 $71.7

1995 2,930.8 3,116.5 3,078.5 2,968.2 148.3

1996 2,834.8 2,865.4 2,826.9 2,648.2 217.2

1997 2,434.3 2,033.7 2,341.8 1,920.5a 113.2

1998 2,745.5 2,597.6 2,232.5 2,159.6a 438.0

Total $13,657.4 $13,448.3 $13,503.5 $12,459.9 $988.4
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 63 GAO/NSIAD-00-18 Defense Budget

Air Force: Logistics 

Operations

This subactivity supports the Air Force Material Command’s Air Logistics 

Centers, Product Centers, and Headquarters; the Air Force’s Acquisition 

Program Executive Offices; and several field operating agencies. Funds are 

also used to reimburse the Defense Information Systems Agency and the 

Air Force Information Services Business Area for services. Table 31 shows 

the Air Force obligated $596.8 million less than Congress initially 

designated in fiscal years 1994 through 1998.

Table 31: Budget Information for Air Force Logistics Operations

Air Force: Space Control 

Systems

This subactivity supports the Air Force Satellite Control Network. This 

global network provides remote tracking stations and communication links 

required for operating military satellites. Examples include switchboard 

systems, wire communications, launch communications, and software and 

hardware maintenance. Table 32 shows the Air Force obligated

$322.4 million less than Congress initially designated in fiscal years 1994 

through 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $948.5 $943.6 $852.2 $809.5 $134.1

1995 960.7 974.0 943.7 866.9 107.1

1996 834.4 796.4 871.6 784.3 12.1

1997 1,087.1 1,064.6 842.5 772.0 292.6

1998 796.3 796.3 732.3 745.4 50.9

Total $4,627.0 $4,574.9 $4,242.3 $3,978.1 $596.8
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 64 GAO/NSIAD-00-18 Defense Budget

Table 32: Budget Information for Air Force Space Control Systems 

Air Force: Base Support for 

Other Training 

This subactivity supports personnel and base infrastructure at installations 

in the Air Education and Training Command. Examples include physical 

plant, food, and housing services; childcare and family support; religious 

services; personnel management; security forces; and morale, welfare, and 

recreation. Table 33 shows the Air Force obligated $236.7 million less than 

Congress initially designated in fiscal years 1994 through 1998.

Table 33: Budget Information for Air Force Base Support for Other Training

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $471.2 $469.6 $418.7 $377.9 $91.7

1995 431.4 431.4 408.1 391.0 40.4

1996 360.9 360.9 343.0 305.8 55.1

1997 324.6 324.6 309.2 243.4 81.2

1998 286.3 287.7 249.3 233.7 54.0

Total $1,874.4 $1,874.2 $1,728.3 $1,551.8 $322.4

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $554.0 $549.9 $545.5 $543.8 $6.1

1995 575.0 531.6 521.1 364.6 167.0

1996 575.9 438.0 424.5 402.7 35.3

1997 405.5 410.1 426.2 385.7 24.4

1998 374.0 374.0 376.6 370.1 3.9

Total $2,484.4 $2,303.6 $2,293.9 $2,066.9 $236.7
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 65 GAO/NSIAD-00-18 Defense Budget

Air Force: Global 

Command, Control, 

Communications, and 

Intelligence and Early 

Warning

This subactivity supports strategic offensive and defensive capabilities and 

Air Force-wide communications. Table 34 shows the Air Force obligated 

$139.2 million less than Congress initially designated in fiscal years 1994 

through 1998.

Table 34: Budget Information for Air Force Global Command, Control, Communications, and Intelligence and Early Warning 

Air Force: Launch Vehicles This subactivity supports satellite launch vehicles, including the Delta II, 

Atlas IIA, and Titan II and IV to provide launch and orbital support for DOD 

space programs. Table 35 shows the Air Force obligated $68.8 million less 

than Congress initially designated in fiscal years 1994 through 1998. 

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $880.5 $856.0 $805.0 $803.7 $52.3

1995 867.8 822.7 765.7 815.5 7.2

1996 872.7 876.9 870.9 848.5 28.4

1997 767.4 778.1 734.3 773.1 5.0

1998 719.8 719.8 646.3 673.5 46.3

Total $4,108.2 $4,053.5 $3,822.2 $3,914.3 $139.2
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 66 GAO/NSIAD-00-18 Defense Budget

Table 35: Budget Information for Air Force Launch Vehicles 

Air Force: Satellite Systems This subactivity supports the Defense Meteorological Satellite Program. 

This includes equipment hardware and software, equipment maintenance 

at remote tracking stations, support and service for launch pad 

maintenance and launch preparation activities, and satellite and sensor 

daily operations support. Table 36 shows the Air Force obligated 

$65.6 million less than Congress initially designated in fiscal years 1994 

through 1998.

Table 36: Budget Information for Air Force Satellite Systems 

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $117.5 $136.3 $150.0 $118.0 $18.3

1995 120.8 120.8 124.4 115.7 5.1

1996 124.0 124.0 112.6 98.5 25.5

1997 110.8 110.8 98.9 100.4 10.4

1998 104.6 104.6 94.2 95.1 9.5

Total $577.7 $596.5 $580.1 $527.7 $68.8

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $50.5 $50.4 $40.2 $35.3 $15.1

1995 40.4 40.4 42.5 33.7 6.7

1996 51.9 51.9 52.6 36.9 15.0

1997 46.2 46.2 39.3 28.0 18.2

1998 42.6 42.6 30.3 32.0 10.6

Total $231.6 $231.5 $204.9 $165.9 $65.6
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 67 GAO/NSIAD-00-18 Defense Budget

Air Force: Arms Control This subactivity supports efforts directly associated with implementing 

arms control treaties and agreements such as the Strategic Arms Reduction 

Treaty, Conventional Forces Europe, Open Skies, the Intermediate Nuclear 

Forces Treaty, and the Chemical Weapons Convention. Table 37 shows the 

Air Force obligated $37.4 million less than Congress initially designated in 

fiscal years 1994 through 1998.

Table 37: Budget Information for Air Force Arms Control

Air Force: Other Personnel 

Support 

This subactivity supports the Air Force Broadcasting Service, including the 

Air Force Armed Forces Radio and Television Service. Additional 

supported programs include the Air Force Honor Guard, the Air Force 

Band, the Defense Equal Opportunity Management Institute, and the Air 

Force Library and Information System. Table 38 shows the Air Force 

obligated $18.8 million less than Congress initially designated in fiscal 

years 1994 through 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $42.2 $41.4 $38.3 $28.3 $13.1

1995 35.4 31.1 30.2 26.5 4.6

1996 36.6 36.6 28.6 24.1 12.5

1997 30.0 30.0 29.4 27.1 2.9

1998 29.8 29.8 28.6 25.5 4.3

Total $174.0 $168.9 $155.1 $131.5 $37.4
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 68 GAO/NSIAD-00-18 Defense Budget

Table 38: Budget Information for Air Force Other Personnel Support

Defense-wide: On-Site 

Inspection Agency

This agency conducts inspections of foreign facilities, territories, or events 

by sending inspection, monitoring, and escort teams to exercise its treaty 

rights for on-site inspection. Table 39 shows this agency obligated

$111.8 million less than Congress initially designated in fiscal years 1994 

through 1998.

Table 39: Budget Information for On-Site Inspection Agency

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $37.0 $36.8 $36.8 $33.1 $3.7

1995 41.5 41.5 35.3 33.2 8.3

1996 33.9 33.9 30.4 30.4 3.5

1997 32.2 32.2 31.4 30.5 1.7

1998 33.9 33.9 31.3 32.3 1.6

Total $178.5 $178.3 $165.2 $159.5 $18.8

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $128.0 $92.8 $92.8 $56.9 $35.9

1995 108.6 96.4 96.4 77.2 19.2

1996 103.5 89.3 88.6 69.4 19.9

1997 113.6 90.7 90.3 70.3 20.4

1998 110.3 95.3 95.2 78.9 16.4

Total $564.0 $464.5 $463.3 $352.7 $111.8
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 69 GAO/NSIAD-00-18 Defense Budget

Defense-wide: Joint Chiefs 

of Staff

The Joint Chiefs of Staff supports its joint exercises and the day-to-day 

operations of the Joint Staff, including civilian personnel, travel, lease, 

rents and utilities, communications, equipment maintenance, printing, 

contract studies, facility maintenance, supplies, equipment, and other 

services. Table 40 shows the Joint Chiefs of Staff obligated $46.0 million 

less than Congress initially designated in fiscal years 1994 through 1998.

Table 40: Budget Information for the Joint Chiefs of Staff

Defense-wide: Defense 

Contract Audit Agency

This agency assists DOD acquisition authorities in contract pricing. The 

agency evaluates contractor pricing proposals, provides contracting 

officers with accounting and financial advisory services, and verifies 

contractor costs. Table 41 shows the Defense Contract Audit Agency 

obligated $21.2 million less than Congress initially designated in fiscal 

years 1994 through 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $499.1 $513.2 $513.2 $511.6 $1.6

1995 549.6 522.7 523.6 512.0 10.7

1996 605.9 613.1 612.4 601.6 11.5

1997 610.4 591.1 595.4 577.4 13.7

1998 676.2 567.2 564.0 558.7 8.5

Total $2,941.2 $2,807.3 $2,808.6 $2,761.3 $46.0
Appendix IV

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated Less Funds 

Than Congress Initially Designated

Page 70 GAO/NSIAD-00-18 Defense Budget

Table 41: Budget Information for the Defense Contract Audit Agency

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $395.9 $372.9 $374.0 $372.3 $0.6

1995 367.2 365.8 365.9 359.5 6.3

1996 361.9 347.2 345.7 339.9 7.3

1997 349.8 341.2 340.2 335.1 6.1

1998 332.5 327.6 326.7 326.7 0.9

Total $1,807.3 $1,754.7 $1,752.5 $1,733.5 $21.2
Page 71 GAO/NSIAD-00-18 Defense Budget

Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds Than 

Congress Initially Designated ApendxiV

Every year from fiscal year 1994 through 1998, DOD obligated more 

funding than Congress designated for the same 24 O&M subactivities and 3 

Defense-wide agencies. DOD considers 13 of these subactivities most 

directly related to readiness. This appendix describes each subactivity or 

Defense agency, and shows the amounts DOD requested, those Congress 

initially designated, and those DOD adjusted and obligated. Table 42 

summarizes the O&M subactivities and agencies that consistently obligated 

more funding than Congress initially designated.

Data Limitations on 

Certain Army O&M 

Subactivities

The Army restructured its Operating Forces budget activity in fiscal year 

1997 and did not maintain a link between the old and the new budget 

structure. Five subactivities in the Army’s Operating Forces budget activity 

in this appendix were affected by this change. Therefore, the appendix 

presents the amounts reported by the Army for these five subactivities 

using the revised budget activity structure for fiscal years 1997 and 1998.

Table 42: O&M Subactivities and Defense-wide Agencies for Which DOD Consistently Obligated More Funds Than Congress 

Initially Designated, Fiscal Years 1994-98

Constant 1999 dollars in millions

5-year total

O&M subactivity

Congress’ initial

designationa

DOD’s

obligation Difference

Percentage

difference

Army

Miscellaneous activitiesb,d $216.0 $3,140.5 $2,924.5 1353.7

Base operations support for land forces readinessc,d 5,198.8 5,620.4 421.6 8.1

Logistic support activities 1,667.0 1,984.4 317.4 19.0

Land forces operations supportc,d 1,325.8 1,528.8 203.0 15.3

Unified commandsb,d 119.6 225.5 105.9 88.6

Other personnel support 890.3 995.6 105.3 11.8

Management and operational headquartersb,d 291.7 384.2 92.5 31.7

Subtotal $9,709.2 $13,879.4 $4,170.2

Navy

Planning, engineering, and design 1,398.7 3,056.2 1,657.5 118.5

Mission and other flight operationsc 10,187.7 11,063.1 875.4 8.6

Mission and other ship operationsc 10,302.7 10,958.9 656.2 6.4

Combat support forcesb

 1,748.8 2,146.9 398.1 22.8

Continued
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 72 GAO/NSIAD-00-18 Defense Budget

a

Initial designations for each O&M subactivity as reported in DOD’s budget estimates to Congress.

b

O&M subactivities located in the Operating Forces budget activity that DOD considers to be most 

directly related to readiness.

c

O&M subactivities located in the Operating Forces budget activity that DOD considers to be most 

directly related to readiness for which Congress also identified as high-priority readiness-related for 

reporting fiscal year 1998 transfers.

d

Includes only fiscal years 1997 and 1998.

e

Includes the classified and communications agencies, the Defense Information Systems Agency, and 

the Defense Mapping Agency.

Amounts may not total due to rounding.

Source: Our analysis, based on Defense O&M budget data.

Constant 1999 dollars in millions

5-year total

O&M subactivity

Congress’ initial

designationa

DOD’s

obligation Difference

Percentage

difference

Space systems and surveillanceb 809.0 1,039.4 230.4 28.5

Acquisition and program management 2,239.0 2,370.7 131.7 5.9

Warfare tacticsb 728.6 806.4 77.8 10.7

International headquarters and agencies 38.8 45.7 6.9 17.6

Subtotal $27,453.3 $31,487.3 $4,034.0

Marine Corps

Operational forcesc 1,810.8 1,944.5 133.7 7.4

Recruiting and advertising 347.5 374.8 27.3 7.9

Recruit training 38.3 43.6 5.3 14.1

Subtotal $2,196.6 $2,362.9 $166.3

Air Force

Other servicewide activities 2,760.1 4,935.4 2,175.3 78.8

Base support for logistics operations 3,553.6 3,894.1 340.5 9.6

Management and operational headquartersb 572.1 911.8 339.7 59.4

Other combat operations supportb 1,159.6 1,417.4 257.8 22.2

Administration 543.7 757.0 213.3 39.3

Training support 324.0 400.1 76.1 23.5

Subtotal $8,913.1 $12,315.8 $3,402.7

Defense-wide

Classified and communications agenciese 20,643.4 21,146.9 503.5 2.4

U.S. Special Operations Command 5,514.8 5,795.1 280.3 5.1

Defense Security Service 1,012.5 1,035.8 23.3 2.3

Subtotal $27,170.7 $27,977.8 $807.1

Total $75,442.9 $88,023.2 $12,580.3 16.7

Continued from Previous Page
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 73 GAO/NSIAD-00-18 Defense Budget

Army: Miscellaneous 

Activities

This subactivity supports special activities not funded elsewhere in the 

Land Forces activity group. These include active Army support to the 

Commander in Chief’s counter-drug program and special and 

miscellaneous programs not captured in other activity groups. Table 43 

shows the Army obligated $2.9 billion more than Congress initially 

designated in fiscal years 1997 and 1998. Additional funds came from the 

centrally managed account for overseas contingencies.

Table 43: Budget Information for Army Miscellaneous Activities

a

Data not available because the Army restructured this subactivity.

Army: Base Operations 

Support for Land Forces 

Readiness

This subactivity supports the quality of life for soldiers and their families 

and includes services for logistics; engineering; personnel and community; 

family; base communications; and morale, welfare, and recreation. 

Table 44 shows the Army obligated $421.6 million more than Congress 

initially designated in fiscal years 1997 and 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 aaa a

1995 aaa a

1996 aaa a

1997 $433.6 $34.4 $68.3 $1,424.5 $1,390.1

1998 181.6 181.6 95.0 1,716.0 1,534.4

Total $615.2 $216.0 $163.3 $3,140.5 $2,924.5
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 74 GAO/NSIAD-00-18 Defense Budget

Table 44: Budget Information for Army Base Operations Support For Land Forces Readiness

a

Data not available because the Army restructured this subactivity.

Army: Logistic Support 

Activities 

This subactivity supports logistics activities and functions to equip, deploy, 

and sustain Army and other service forces worldwide, including some 

Army commands such as Army Materiel Command, CommunicationsElectronics Command, Aviation Missile Command, Industrial Operations 

Command, Soldier and Biological Chemical Command, Tank Automotive 

and Armament Command, Test and Evaluation Command, and Army 

Security Assistance Command. Table 45 shows the Army obligated

$317.4 million more than Congress initially designated in fiscal years 1994 

through 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 aaaaa

1995 aaaaa

1996 aaaaa

1997 $2,701.7 $2,734.6 $2,648.9 $3,059.5 $324.9

1998 2,441.0 2,464.2 2,440.4 2,560.9 96.7

Total $5,142.7 $5,198.8 $5,089.3 $5,620.4 $421.6
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 75 GAO/NSIAD-00-18 Defense Budget

Table 45: Budget Information for Army Logistic Support Activities

Army: Land Forces 

Operations Support 

This subactivity supports force-related training at Army combat training 

centers, including the National Training Center, the Joint Readiness 

Training Center, and the Combat Maneuver Training Center. This 

subactivity also funds a virtual training center called the Battle Command 

Training Program. Table 46 shows the Army obligated $203.0 million more 

than Congress designated in fiscal years 1997 and 1998.

Table 46: Budget Information for Army Land Forces Operations Support

a

Data not available because the Army restructured this subactivity.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $365.3 $369.0 $376.3 $379.7 $10.7

1995 372.4 374.6 374.4 468.2 93.6

1996 315.9 315.9 313.1 395.4 79.5

1997 321.6 315.6 326.8 407.1 91.5

1998 255.6 291.9 346.3 334.0 42.1

Total $1,630.8 $1,667.0 $1,736.9 $1,984.4 $317.4

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 aaaaa

1995 aaaaa

1996 aaaaa

1997 $659.3 $661.4 $652.8 $851.4 $190.0

1998 664.4 664.4 830.6 677.4 13.0

Total $1,323.7 $1,325.8 $1,483.4 $1,528.8 $203.0
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 76 GAO/NSIAD-00-18 Defense Budget

Army: Unified Commands This subactivity supports Headquarters, U.S. European Command; 

Headquarters, U.S. Southern Command; and the Army elements of 

Headquarters, U.S. Atlantic Command, and Headquarters, U.S. Pacific 

Command. Table 47 shows the Army obligated $105.9 million more for than 

Congress initially designated in fiscal years 1997 and 1998.

Table 47: Budget Information for Army Unified Commands

a

Data not available because the Army restructured this subactivity.

Army: Other Personnel 

Support

This subactivity supports active duty and civilian personnel management 

programs, including recruitment, training, assignments, and career 

progression. Specific programs include disposition of remains, chaplain 

activities, Army career and alumni program, armed forces radio and 

television services, and drug abuse prevention. Table 48 shows the Army 

obligated $105.3 million more than Congress initially designated in fiscal 

years 1994 through 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 aaaaa

1995 aaaaa

1996 aaaaa

1997 $66.5 $66.5 $69.0 $159.8 $93.3

1998 71.3 53.1 67.9 65.7 12.6

Total $137.8 $119.6 $136.9 $225.5 $105.9
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 77 GAO/NSIAD-00-18 Defense Budget

Table 48: Budget Information for Army Other Personnel Support

Army: Management and 

Operational Headquarters

This subactivity supports day-to-day operation of Army management 

headquarters activities for the Army’s operating forces, excluding unified 

commands. Management headquarters activities develop policy and 

guidance, perform long-range planning, programming, and budgeting, and 

manage and distribute resources. Table 49 shows the Army obligated

$92.5 million more than Congress initially designated in fiscal years 1997 

and 1998.

Table 49: Budget Information for Army Management and Operational Headquarters

a

Data not available because the Army restructured this subactivity.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $172.3 $175.7 $177.8 $186.9 $11.2

1995 190.1 195.8 190.9 203.0 7.2

1996 185.6 182.5 177.4 214.6 32.1

1997 179.0 179.5 185.9 209.3 29.8

1998 156.8 156.8 150.5 181.8 25.0

Total $883.8 $890.3 $882.5 $995.6 $105.3

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 aaaaa

1995 aaaaa

1996 aaaaa

1997 $159.2 $159.2 $156.4 $224.1 $64.9

1998 131.3 132.5 108.1 160.1 27.6

Total $290.5 $291.7 $264.5 $384.2 $92.5
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 78 GAO/NSIAD-00-18 Defense Budget

Navy: Planning, 

Engineering, and Design

This subactivity supports ship system acquisition studies and reports to 

improve ship construction projects. Planning, engineering, and design 

support is also provided for bachelor quarters management, facilities, 

environmental compliance, hazard abatement, and materials technology. 

Table 50 shows the Navy obligated $1.7 billion more than Congress initially 

designated in fiscal years 1994 through 1998. Additional funds came from 

the centrally managed account for environmental restoration.

Table 50: Budget Information for Navy Planning, Engineering, and Design

Navy: Mission and Other 

Flight Operations

This subactivity supports all Navy and Marine Corps tactical air and antisubmarine 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. 

Table 51 shows the Navy obligated $875.4 million more than Congress 

initially designated in fiscal years 1994 through 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $313.7 $313.7 $313.8 $767.2 $453.5

1995 264.3 264.3 278.0 716.6 452.3

1996 263.6 263.6 283.5 689.7 426.1

1997 296.4 295.8 292.2 606.9 311.1

1998 261.3 261.3 253.8 275.8 14.5

Total $1,399.3 $1,398.7 $1,421.3 $3,056.2 $1,657.5
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 79 GAO/NSIAD-00-18 Defense Budget

Table 51: Budget Information for Navy Mission and Other Flight Operations

Navy: Mission and Other 

Ship Operations

This subactivity supports operating tempo, fleet training units, specialized 

skills, operational support, pier-side support and port services, 

organizational maintenance, and associated administrative support. 

Table 52 shows the Navy obligated $656.2 million more than Congress 

initially designated in fiscal years 1994 through 1998.

Table 52: Budget Information for Navy Mission and Other Ship Operations

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $2,049.3 $1,979.0 $1,956.7 $2,196.7 $217.7

1995 2,089.1 2,089.1 2,138.7 2,363.2 274.1

1996 1,888.1 1,896.6 2,088.1 2,076.4 179.8

1997 1,947.5 1,842.6 1,816.1 1,953.4 110.8

1998 2,121.7 2,380.4 2,226.2 2,473.4 93.0

Total $10,095.7 $10,187.7 $10,225.8 $11,063.1 $875.4

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $2,429.7 $2,152.4 $2,331.8 $2,394.3 $241.9

1995 2,055.0 2,055.0 2,072.9 2,223.6 168.6

1996 1,990.5 1,990.5 2,064.1 2,096.8 106.3

1997 2,001.7 1,976.4 1,922.0 2,006.0 29.6

1998 2,151.1 2,128.4 2,198.0 2,238.2 109.8

Total $10,628.0 $10,302.7 $10,588.8 $10,958.9 $656.2
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 80 GAO/NSIAD-00-18 Defense Budget

Navy: Combat Support 

Forces

This subactivity supports ship environmental protection, diving and 

salvage operations, fleet commands and staffs, ocean facilities programs, 

fleetwide imaging services, unified commands support, mobile 

construction battalions, amphibious craft units, special combat support 

forces, and combatant craft repair. Table 53 shows the Navy obligated 

$398.1 million more than Congress initially designated in fiscal years 1994 

through 1998.

Table 53: Budget Information for Navy Combat Support Forces

Navy: Space Systems and 

Surveillance

This subactivity supports the Naval Space Command Headquarters; space 

systems management, tracking, telemetry, and control; and undersea 

surveillance. The Naval Space Command supports naval space policy. 

Table 54 shows the Navy obligated $230.4 million more than Congress 

initially designated in fiscal years 1994 through 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted Baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $295.7 $295.6 $307.8 $376.1 $80.5

1995 305.2 305.2 316.6 399.1 93.9

1996 358.9 358.9 375.3 438.1 79.2

1997 402.4 401.6 401.5 484.8 83.2

1998 387.5 387.5 402.5 448.8 61.3

Total $1,749.7 $1,748.8 $1,803.7 $2,146.9 $398.1
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 81 GAO/NSIAD-00-18 Defense Budget

Table 54: Budget Information for Navy Space Systems and Surveillance

Navy: Acquisition and 

Program Management

This subactivity supports ship systems, space systems, food service 

systems, material transportation, fuel and petroleum support, and special 

support operations. Funding also supports the Navy International Program 

Office. Table 55 shows the Navy obligated $131.7 million more than 

Congress initially designated in fiscal years 1994 through 1998.

Table 55: Budget Information for Navy Acquisition and Program Management

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $247.3 $230.4 $272.9 $275.8 $45.4

1995 126.9 126.9 154.7 189.0 62.1

1996 162.5 162.5 160.8 199.9 37.4

1997 151.0 151.0 148.4 193.4 42.4

1998 138.2 138.2 135.2 181.3 43.1

Total $825.9 $809.0 $872.0 $1,039.4 $230.4

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $410.8 $408.4 $453.8 $434.7 $26.3

1995 427.1 427.1 428.7 433.0 5.9

1996 450.2 436.0 458.8 441.6 5.6

1997 487.2 469.8 559.3 554.9 85.1

1998 495.7 497.7 512.9 506.5 8.8

Total $2,271.0 $2,239.0 $2,413.5 $2,370.7 $131.7
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 82 GAO/NSIAD-00-18 Defense Budget

Navy: Warfare Tactics This subactivity supports warfare tactics development and execution 

efforts, including the Enhanced Naval Warfare Gaming System, warfare 

tactics development and documentation, exercise support and analysis, 

fleet training administration, and range operations. Table 56 shows the 

Navy obligated $77.8 million more than Congress initially designated in 

fiscal years 1994 through 1998.

Table 56: Budget Information for Navy Warfare Tactics

Navy: International 

Headquarters and Agencies

This subactivity supports the Latin American Cooperation Program, the 

Technology Transfer Program, and emergency medical travel for Navy 

personnel and their families at military assistance advisory groups and 

missions and defense attaché offices worldwide. Table 57 shows the Navy 

obligated $6.9 million more than Congress initially designated in fiscal 

years 1994 through 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $143.5 $165.6 $167.5 $174.3 $8.7

1995 145.9 145.9 158.3 161.9 16.0

1996 146.0 146.0 166.6 173.8 27.8

1997 144.0 144.0 145.2 155.9 11.9

1998 127.1 127.1 142.7 140.5 13.4

Total $706.5 $728.6 $780.3 $806.4 $77.8
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 83 GAO/NSIAD-00-18 Defense Budget

Table 57: Budget Information for Navy International Headquarters and Agencies

Marine Corps: Operational 

Forces

This subactivity provides funding to the operating forces that constitute the 

Marine Air-Ground Team and Marine security forces at naval installations 

and aboard naval vessels. Table 58 shows the Marine Corps obligated 

$133.7 million more than Congress initially designated in fiscal years 1994 

through 1998.

Table 58: Budget Information for Marine Corps Operational Forces

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $8.5 $8.5 $8.4 $9.2 $0.7

1995 8.1 8.1 8.0 9.2 1.1

1996 7.8 7.8 8.6 9.2 1.4

1997 7.9 7.9 7.9 8.7 0.8

1998 6.5 6.5 8.3 9.4 2.9

Total $38.8 $38.8 $41.2 $45.7 $6.9

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $331.1 $338.8 $337.3 $349.9 $11.1

1995 322.6 346.2 352.8 398.8 52.6

1996 352.8 363.3 380.4 388.4 25.1

1997 345.6 380.8 389.6 411.5 30.7

1998 348.4 381.7 371.6 395.9 14.2

Total $1,700.5 $1,810.8 $1,831.7 $1,944.5 $133.7
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 84 GAO/NSIAD-00-18 Defense Budget

Marine Corps: Recruiting 

and Advertising

This subactivity supports military recruiting forces development, salaries 

of civilian personnel associated with recruiting, administrative supplies, 

communications, travel, per diems, leasing of recruiting vehicles, recruiter 

out-of-pocket expenses, and applicant processing costs and equipment. 

Advertising includes magazine, broadcast, and outdoor billboard 

advertising. Table 59 shows the Marine Corps obligated $27.3 million more 

than Congress initially designated in fiscal years 1994 through 1998.

Table 59: Budget Information for Marine Corps Recruiting and Advertising

Marine Corps: Recruit 

Training

These subactivity supports recruit training at two recruit depots located at 

Paris Island, South Carolina, and San Diego, California. Costs cover 

individual equipment requirements, operation and maintenance of support 

equipment, administrative functions, and routine supplies. Table 60 shows 

the Marine Corps obligated $5.3 million more than Congress initially 

designated in fiscal years 1994 through 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $57.1 $59.7 $59.5 $61.6 $1.9

1995 59.3 66.5 66.5 66.7 0.2

1996 64.4 68.7 70.5 75.2 6.5

1997 68.2 73.1 78.0 81.7 8.6

1998 75.2 79.5 82.0 89.6 10.1

Total $324.2 $347.5 $356.5 $374.8 $27.3
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 85 GAO/NSIAD-00-18 Defense Budget

Table 60: Budget Information for Marine Corps Recruit Training

Air Force: Other 

Servicewide Activities

This subactivity supports a wide variety of programs and systems 

worldwide for telephone services and data communications; design, 

implementation, testing, and operation of new automated systems; and 

automated data processing consolidation. Table 61 shows the Air Force 

obligated $2.2 billion more than Congress initially designated in fiscal years 

1994 through 1998. Additional funds came from the centrally managed 

account for environmental restoration.

Table 61: Budget Information for Air Force Other Servicewide Activities

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $6.0 $6.0 $6.0 $6.2 $0.2

1995 6.8 6.8 8.6 8.3 1.5

1996 7.8 7.8 8.4 8.9 1.1

1997 8.5 8.5 9.4 10.1 1.6

1998 9.2 9.2 10.0 10.1 0.9

Total $38.3 $38.3 $42.4 $43.6 $5.3

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $606.3 $589.3 $639.3 $1,195.2 $605.9

1995 744.1 749.6 641.8 992.1 242.5

1996 418.3 418.3 561.4 891.5 473.2

1997 502.7 502.7 526.3 914.8 412.1

1998 529.6 500.2 529.8 941.8 441.6

Total $2,801.0 $2,760.1 $2,898.6 $4,935.4 $2,175.3
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 86 GAO/NSIAD-00-18 Defense Budget

Air Force: Base Support for 

Logistics Operations

This subactivity supports a variety of programs, including audiovisual 

information activities, base communications, base operating support, child 

development centers, family support centers, real property services, 

environmental conservation and compliance, and pollution prevention. 

Table 62 shows the Air Force obligated $340.5 million more than Congress 

initially designated in fiscal years 1994 through 1998.

Table 62: Budget Information for Air Force Base Support For Logistics Operations

Air Force: Management and 

Operational Headquarters

This subactivity supports civilian pay, travel, supplies, and equipment for 

Air Force headquarters such as Headquarters, Air Combat Command, and 

Headquarters, Air Mobility Command. Table 63 shows the Air Force 

obligated $339.7 million more than Congress initially designated in fiscal 

years 1994 through 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $819.6 $740.5 $833.1 $919.3 $178.8

1995 806.2 788.6 1,008.4 821.1 32.5

1996 939.0 684.1 635.8 698.3 14.2

1997 605.9 613.0 657.9 709.6 96.6

1998 760.7 727.4 733.7 745.8 18.4

Total $3,931.4 $3,553.6 $3,868.9 $3,894.1 $340.5
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 87 GAO/NSIAD-00-18 Defense Budget

Table 63: Budget Information for Air Force Management and Operational Headquarters 

Air Force: Other Combat 

Operations Support 

This subactivity supports defensive training, tactical force elements, 

aircraft delivery, ground processing, chemical and biological defensive 

equipment items and materials, antiterrorism programs, and other support 

programs. Table 64 shows the Air Force obligated $257.8 million more than 

Congress initially designated in fiscal years 1994 through 1998.

Table 64: Budget Information for Air Force Other Combat Operations Support

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $120.7 $115.8 $137.8 $170.7 $54.9

1995 115.6 115.6 141.4 179.5 63.9

1996 118.2 118.2 135.8 205.2 87.0

1997 110.8 110.8 110.0 181.1 70.3

1998 114.5 111.7 109.6 175.3 63.6

Total $579.8 $572.1 $634.6 $911.8 $339.7

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $282.1 $278.5 $247.5 $362.8 $84.3

1995 241.9 241.9 234.1 274.7 32.8

1996 222.2 222.2 236.6 261.4 39.2

1997 206.3 207.8 285.3 259.9 52.1

1998 207.4 209.2 222.1 258.6 49.4

Total $1,159.9 $1,159.6 $1,225.6 $1,417.4 $257.8
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 88 GAO/NSIAD-00-18 Defense Budget

Air Force: Administration This subactivity supports the Office of the Secretary of the Air Force, Air 

Staff, a portion of the 11th Support Wing that provides direct support to 

Headquarters, U.S. Air Force. The subactivity also supports other Air Force 

Headquarters support staff and offices. Table 65 shows the Air Force 

obligated $213.3 million more than Congress initially designated in fiscal 

years 1994 through 1998.

Table 65: Budget Information for Air Force Administration

Air Force: Training Support This subactivity supports the programs of the Air Education and Training 

Command; on-site training on weapon systems at Active, National Guard, 

and Reserve installations; and correspondence course programs. Table 66 

shows the Air Force obligated $76.1 million more than Congress initially 

designated in fiscal years 1994 through 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $126.7 $125.0 $130.3 $148.7 $23.7

1995 122.4 108.8 122.0 146.4 37.6

1996 124.9 119.1 121.2 141.1 22.0

1997 126.5 116.1 124.0 139.3 23.2

1998 127.9 74.7 127.2 181.5 106.8

Total $628.4 $543.7 $624.7 $757.0 $213.3
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 89 GAO/NSIAD-00-18 Defense Budget

Table 66: Budget Information for Air Force Training Support

Defense-wide: Classified 

and Communications 

Agencies, Defense 

Information Systems 

Agency, and Defense 

Mapping Agency 

We combined the budgets for the classified and communications agencies, 

the Defense Information Systems Agency, and the Defense Mapping Agency 

from fiscal year 1994 to 1998 as shown in table 67 because of the classified 

nature and reorganizations of these agencies. For example, from 1994 to 

1997, the classified and communications programs consisted of the 

Defense Information Systems Agency, the Defense Intelligence Agency, the 

National Security Agency, and the Central Imagery Office. Beginning in 

fiscal year 1998, the classified and communications agencies consisted of 

the Defense Intelligence Agency, the National Security Agency, and the 

National Imagery and Mapping Agency. Budget information on these 

individual agencies is in a classified DOD justification of estimates. Further, 

the Defense Information Systems Agency is a combat support agency that 

performs command, control, computer, and intelligence system missions in 

support of the President, the Secretary of Defense, the Joint Chiefs of Staff, 

the Joint Staff, the Combatant Commanders in Chief, and DOD 

components. Beginning in fiscal year 1998, DOD removed the Defense 

Information Systems Agency’s budget data from the classified agencies’ 

data. In addition, DOD disestablished the Defense Mapping Agency on 

September 30, 1996, and merged most of its elements with the Central 

Imagery Office to form the budget-classified National Imagery and Mapping 

Agency. 

Table 67 shows DOD obligated $503.5 million more for the classified and 

communications agencies, the Defense Information Systems Agency, and 

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $77.6 $74.3 $76.0 $92.0 $17.7

1995 74.2 74.2 77.1 83.0 8.8

1996 68.7 68.7 66.2 79.4 10.7

1997 62.1 56.0 56.1 69.6 13.6

1998 63.9 50.8 63.5 76.1 25.3

Total $346.5 $324.0 $338.9 $400.1 $76.1
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 90 GAO/NSIAD-00-18 Defense Budget

the Defense Mapping Agency than Congress initially designated in fiscal 

years 1994 through 1998.

Table 67: Budget Information for Classified and Communications Agencies, Defense Information Systems Agency, and Defense 

Mapping Agency 

Defense-wide: U.S. Special 

Operations Command 

The U.S. Special Operations Command is a unified command with 

worldwide responsibilities to train, maintain, and provide special 

operations forces. Table 68 shows the U.S. Special Operations Command 

obligated $280.3 million more than Congress initially designated in fiscal 

years 1994 through 1998.

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $4,167.6 $4,026.4 $4,050.3 $4,119.3 $92.9

1995 4,210.4 3,997.3 4,034.8 4,135.5 138.2

1996 4,312.5 4,212.7 4,323.3 4,338.1 125.4

1997 4,331.4 4,289.8 4,259.4 4,333.8 44.0

1998 4,256.9 4,117.2 4,110.6 4,220.2 103.0

Total $21,278.8 $20,643.4 $20,778.4 $21,146.9 $503.5
Appendix V

O&M Subactivities and Agencies for Which 

DOD Consistently Obligated More Funds 

Than Congress Initially Designated

Page 91 GAO/NSIAD-00-18 Defense Budget

Table 68: Budget Information for U.S. Special Operations Command

Defense-wide: Defense 

Security Service

The Defense Security Service, formerly the Defense Investigative Service, 

is responsible for the Defense Security Service Training Office, the Security 

Research Center, and the DOD Polygraph Institute. Table 69 shows the 

Defense Security Service obligated $23.3 million more than Congress 

initially designated in fiscal years 1994 through 1998.

Table 69: Budget Information for Defense Security Service

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $1,085.4 $1,094.0 $1,094.0 $1,141.7 $47.7

1995 1,083.3 1,077.3 1,073.4 1,144.6 67.3

1996 1,075.4 1,075.5 1,138.2 1,126.9 51.4

1997 1,097.8 1,071.0 1,070.3 1,130.2 59.2

1998 1,180.6 1,197.0 1,193.8 1,251.7 54.7

Total $5,522.5 $5,514.8 $5,569.7 $5,795.1 $280.3

Constant 1999 dollars in millions

Fiscal year Requested

Congressionally

designated Adjusted baseline Obligated

Difference between

congressionally

designated and

obligated amounts

1994 $207.9 $207.9 $214.3 $216.0 $8.1

1995 213.2 209.0 215.0 218.3 9.3

1996 213.0 209.1 213.5 214.3 5.2

1997 201.4 199.6 200.0 200.0 0.4

1998 188.5 186.9 187.3 187.2 0.3

Total $1,024.0 $1,012.5 $1,030.1 $1,035.8 $23.3
Page 92 GAO/NSIAD-00-18 Defense Budget

Appendix VI

Comments From the Department of Defense ApendxiVI
Appendix VI

Comments From the Department of Defense

Page 93 GAO/NSIAD-00-18 Defense Budget
Appendix VI

Comments From the Department of Defense

Page 94 GAO/NSIAD-00-18 Defense Budget

Now on p. 22.
Appendix VI

Comments From the Department of Defense

Page 95 GAO/NSIAD-00-18 Defense Budget

Now on p. 22.
Page 96 GAO/NSIAD-00-18 Defense Budget

Appendix VII

GAO Contacts and Staff Acknowledgments ApendxiVI

GAO Contacts Brenda Farrell (202) 512-3604

Laura Talbott (202) 512-4165

Acknowledgments In addition to those named above, Carol Schuster, Harry Jobes, Stacey 

Keisling, Julia Kennon, Stefano Petrucci, John Brosnan, Ernie Jackson, and 

Nadine Furr made key contributions to this report.

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