Analysis of the Scale of Annual Appropriation Returned to the U.S. Treasury

Abstract

This thesis examines the planning, programming, budgeting, and execution (PPBE) process and key contributors to passing a budget. Comptroller funding data from 2015–2019 were extracted and analyzed. The analysis investigated the Appropriation approval date and unobligated Operation and Maintenance funds for the DOD, USN, and Navy. The most extensive range in un-obligated returned funds occurred in 2017, with 0.16% for the DON and USN combined and 3.17% for the DOD topline (a delta of 30.46%). Data indicates that the propensity for unobligated funds at the conclusion of the FY increases with more extended continuous resolutions (CR).