Air Force Budget

Opportunity to Reduce Appropriations Used for Temporary Lodging Gao ID: NSIAD-91-179 July 3, 1991

GAO provided information on: (1) excess funds derived from daily service charges for temporarily lodging Air Force personnel; and (2) the use of a nonappropriated capital investment account for upgrading and maintaining such lodging.

GAO found that: (1) since it budgeted for the same capital requirements with both appropriated and nonappropriated funds, the Air Force accumulated an average of $23 million in excess funds in its capital investment account during fiscal year (FY) 1986 and FY 1990; (2) only the Air Force designates temporary lodging facilities as mission-essential facilities and regulations require installations to develop budgets to cover capital requirements with nonappropriated funds; (3) dual budgets were considered a barrier against possible shortfalls in appropriated fund support; (4) at the end of FY 1990, the Air Force's capital investment account balance was $19 million; (5) the Air Force suggested that the major commands use the available cash to meet capital requirements such as installation of telephones, televisions and cable service, and carpeting; (6) Air Force major commands reported an unvalidated $75 million in capital requirements for FY 1991 through the next 2 years; and (7) it was inappropriate to budget for the same capital requirements in both appropriated and nonappropriated funds.

Recommendations

Our recommendations from this work are listed below with a Contact for more information. Status will change from "In process" to "Open," "Closed - implemented," or "Closed - not implemented" based on our follow up work.

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