Defense Budget: Observations on the Air Force Flying Hour Program

Pursuant to a congressional request, GAO reviewed the Air Force's budget formulation process for its flying hour program for fiscal years (FY) 1997 through 1999, focusing on: (1) the extent to which the Air Force has flown the hours requested in its budget; (2) the process that the Air Force uses to determine flying hour requirements; (3) how the requirements and specific cost factors are used to develop the budget estimate for the flying hour program; and (4) program funding and obligations incurred in FY 1997 and FY 1998 and the reasons for the differences.