Coast Guard

Use of Appropriated Funds for the Morale, Welfare, and Recreation Program Gao ID: RCED-92-158 May 18, 1992

The primary mission of the U.S. Coast Guard's Morale, Welfare, and Recreation Program is to provide activities, such as parties and reduced-price tickets to professional sporting events, and facilities, such as swimming pools and movie theaters, to boost the morale of Coast Guard members and their dependents. This report examines (1) the amount of appropriated and nonappropriated funds used to support the program, (2) how the Coast Guard's requirements on the use of such funds compare with the Defense Department's requirements for support of comparable programs, and (3) whether the Coast Guard's management of the program ensures effective use of funds.

GAO found that: (1) for fiscal years 1988 through 1991, appropriated and nonappropriated funding support for the MWR Program ranged from $10.8 million to $12.4 million annually; (2) on average, appropriated funding accounted for 49 percent of program support and nonappropriated funding accounted for 51 percent; (3) DOD requires its services to minimize the use of appropriated funds to support facilities that generate revenue and use nonappropriated funds to support the construction of certain MWR facilities, but the Coast Guard had no similar requirements; (4) in March 1992, the Coast Guard issued new requirements similar to DOD requirements, but the Coast Guard did not require that nonappropriated funds be used to support construction of certain MWR facilities; (5) the Coast Guard lacks key management requirements that could help ensure that its MWR Program funds are used for the greatest benefit of its members; (6) the Coast Guard does not enforce MWR budget regulations, require units to have their MWR budgets reviewed, or require units to conduct user surveys; and (7) without such requirements, the Coast Guard does not know whether funds are being used appropriately or whether it is providing activities and facilities that meet the needs of its personnel.

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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