Transparency of Army Expenditures. Fiscal Year 1999

摘要

The main goal of this research is to assess the transparency of military spending through the analysis of Army spending in Fiscal Year 1999. The analysis offers answers on the following questions: How the National Command Authority (NCA), the Congress, and U.S. citizens acquire information on the effectiveness of military performance. Were the national security objectives achieved. Were assigned missions and tasks accomplished. How efficiently was the money spent. The subject of this research is the Planning, Programming, and Budgeting System (PPBS), and budget execution. The transparency and effectiveness of military spending is assessed through the quantitative and qualitative analysis of required budget execution reports. The analysis shows that although the reporting system is not completely established, it provides basic information to the NCA and the Congress about the quality of military performance in implementing the military strategy, however, there is a lack of a direct relationship between expenditures and results, and a need for more cost- effective approach. A direct link-up between the budget execution reporting system and the PPBS process is recommended.