Air Force Appropriations

Funding Practices at the Ballistic Missile Organization Gao ID: NSIAD-93-47 July 16, 1993

This report reviews how the Advanced Strategic Missile Systems program used its fiscal year 1990 appropriations. GAO concludes that the program office satisfied the congressional stipulation that at least $21 million of fiscal year 1990 appropriations be used to boost guidance development. The program office used $11.2 million of the fiscal year 1990 missile appropriations to help pay for four advanced guidance technology development contracts that had been charged against fiscal year 1989 appropriations. However, $9.2 million of the $11.2 million represented obligations incurred before the start of fiscal year 1990. Use of funds in this way violated the law and was inconsistent with the Air Force regulation governing the obligation and deobligation of appropriated funds. In addition, the Air Force's replacement of fiscal year 1989 appropriations with fiscal year 1990 appropriations--a move to free up 1989 funds for nonguidance projects whose funding was curbed by language in the conference report--circumvented the intent of the fiscal year 1990 appropriations legislation.

GAO found that the program office: (1) obligated $23.6 million of FY 1990 appropriations for boost guidance development; (2) improperly used $2.4 million of FY 1990 appropriations to replace FY 1989 funds; (3) satisfied the congressional stipulation on funds for boost guidance system development; and (4) used $9.2 million of FY 1990 ASMS appropriations to pay for obligations incurred in FY 1989, which violated Air Force regulations.

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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