Department of the Army--The Fiscal Year 2008 Military Personnel, Army Appropriation and the Antideficiency Act
B-318724, Jun 22, 2010
The Army violated the Antideficiency Act in its fiscal year 2008 Military Personnel, Army appropriation by incurring obligations in excess of the total amount available. The Army records estimated obligations for certain expenses and then adjusts the estimates based on actual disbursement data that it receives weeks or months later. The Army identified a $200 million shortfall in its fiscal year 2008 Military Personnel, Army appropriation when the disbursement data exceeded the estimated obligations. The Army explained that it continues to rely on estimated obligations, despite the availability of actual data from program managers that could be used to record the initial obligation or adjust the estimated obligations, because of inadequate financial management systems. The Army's decision to rely on estimated obligations, despite the availability of actual obligation data, does not relieve the Army of responsibility for complying with the Antideficiency Act.