Defense Budget: Army National Guard Operation and Maintenance Budget Page: 4 of 12
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B-284301
and equip its units. The Guard is also subject to other funding decisions, such as the
January 1999 decision to fund Guard depot maintenance requirements at 80 percent
and Army depot maintenance requirements at 90 percent.
Resource allocation recommendations made by the program evaluation groups are
then reviewed and approved by Army senior leadership and submitted to the Office of
the Secretary of Defense. The submission is then reviewed by the Office of the
Secretary of Defense and by the Office of Management and Budget and included in
the President's Budget. Since requirements usually exceed the budget levels
established for the Guard, the Guard reports those requirements that are unfinanced
to interested congressional committees.
PROBLEMS RELATING TO MODELS USED TO DEVELOP GUARD O&M
REQUIREMENTS AND PLANS FOR IMPROVEMENTS
During the first 3 years of using the Army's models to develop its requirements, the
Guard experienced problems with three of the models--the civilian personnel,
training, and base operations support/real property maintenance models. In some
cases, the Guard experienced problems with the models that the active Army was
already aware of. In other cases, the Guard experienced problems because the
models did not include some costs that were unique to the Guard, or the Guard did
not have accurate databases to use as inputs to the model. As a result, Guard
officials concluded the models did not produce reliable estimates of some Guard
requirements. The Guard did not experience significant problems with two other
models that generate requirements for depot maintenance and recruiting and
retention. However, the Army did not fully fund the Guard's requirements in these
two areas due to budget limits and other factors such as the Army's decision to place
higher priority on funding units with a wartime mission and earlier deployment dates
than many Guard units have. The five models are discussed below.
The Civilian Manpower Obligation Resource Model
The civilian manpower obligation resources model is an automated tool the Army
uses to calculate civilian staffing needs and the estimated dollar amount required to
pay its civilian workforce. Historically, civilian personnel costs represent about 40
percent of the Army National Guard's O&M budget. The model generates salary rates
using actual salary expenditure data from the prior fiscal year reported by each
Guard unit to the Defense Finance and Accounting Service, which is responsible for
standardizing financial and accounting data for the Department of Defense. The
model uses force structure and expenditure data to calculate civilian personnel costs.
For fiscal year 2000, the unfinanced requirement for civilian personnel costs for the
Guard is $132 million; the total requirement is about $1.3 billion. According to Guard
officials, this unfinanced requirement exists because (1) the Army did not fully fund
the Guard's requirements for civilian personnel (2) the model does not factor in all
salary costs for civilian personnel and (3) the Guard has experienced problems in
reporting accurate data and making corrections to the data in a timely manner.GAO/NSIAD-00-59R Army National Guard
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United States. General Accounting Office. Defense Budget: Army National Guard Operation and Maintenance Budget, text, January 11, 2000; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metadc297521/m1/4/: accessed April 19, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.