1992 Army Budget: Potential Reductions in Helicopter, Heavy Equipment, and Tank Programs

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Report Type	Reports and Testimonies
Report Date	Sept. 27, 1991
Report No.	NSIAD-91-302BR
Subject	Appropriated funds Budget authority rescission Defense contingency planning Helicopters Military budgets Military cost control Military land vehicles Research and development contracts Abrams Tank Army Heavy Equipment Transporter System Comanche Helicopter M1A1 Tank RAH-66 Helicopter Reconnaissance Attack Helicopter Budget activities Army procurement

Summary:

GAO reviewed the Army's: (1) justification for its fiscal year (FY) 1992 budget requests for the Reconnaisance Attack Helicopter, the Heavy Equipment Transporter, and the M1A1 Abrams Tank to identify areas for potential reductions; and (2) implementation of the FY 1990 and 1991 appropriations for those vehicles.

GAO identified a potential: (1) $6.3-million reduction in the FY 1992 budget and a potential $2-million rescission in the FY 1991 appropriation for the Reconnaisance Attack Helicopter; (2) $21.5-million reduction from the FY 1992 appropriation for the Heavy Equipment Transporter; and (3) $10-million rescission from the FY 1990 Abrams tank program. GAO noted that such reductions and rescissions are possible because: (1) the Army either requested or appropriated excess funds; (2) cost estimates have decreased; or (3) the Army does not need funding after FY 1992.

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1992 Army Budget: Potential Reductions in Helicopter, Heavy Equipment, and Tank Programs