Defense Budget DOD Should Further Improve Visibility and Accountability of O&M Fund Movements

摘要

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 service wide activities. 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, Defense wide agency, field activity, and program. Figure 1 displays the services' O&M multi-tiered budget structure.