billion in emergency funding for the MRAP program, Section 812212 of this law officially granted authority to the Secretary of Defense to transfer funds for procurement, research, development, testing and evaluation (RDT&E), and operations and maintenance (O&M) for the program (110th Congress, 2007). This account and associated procedures developed by the JPO finance office allowed for movement of funds to the required Service execution accounts with only a five-day notice to OMB and Congress. In June 2008, at the request of the JPO finance office, Congress also provided language in the 2008 Supplemental Appropriations Act, Public Law 110-25213, which allowed the JPO to
transfer funds back into the MRAP Vehicle Fund for later transfer into other Service appropriation accounts (110th Congress, 2008). The flexibility of the MRAP Vehicle Fund and the transfer back/retransfer ability was a key factor in the program’s financial success. It allowed the JPO financial manager to move financial resources into the right Service and appropriation accounts in response to changes in program requirements, with continual dialogue in the form of monthly program briefings to Congressional appropriation staffers to ensure Congress was kept informed (M. Cresswell-Atkinson, personal communication, July 29, 2008).
12 PL 110-116, SEC. 8122. (a) Notwithstanding any other provision of law, and in addition to amounts
otherwise made available by this Act, there is appropriated $11,630,000,000 for the ‘‘Mine Resistant Ambush Protected Vehicle Fund’’, to remain available until September 30, 2008. (b) The funds provided by subsection (a) shall be available to the Secretary of Defense to continue technological research and development and upgrades, to procure Mine Resistant Ambush Protected vehicles and associated support equipment, and to sustain, transport, and field Mine Resistant Ambush Protected vehicles. (c)(1) The Secretary of Defense shall transfer funds provided by subsection (a) to appropriations for operation and maintenance; procurement; and research, development, test and evaluation to accomplish the purposes specified in subsection (b). Such transferred funds shall be merged with and be available for the same purposes and for the same time period as the appropriation to which they are transferred. (2) The transfer authority provided by this subsection shall be in addition to any other transfer authority available to the Department of Defense. (3) The Secretary of Defense shall, not less than 5 days prior to making any transfer under this subsection, notify the congressional defense committees in writing of the details of the transfer. (d) The amount provided by this section is designated as an emergency requirement and necessary to meet emergency needs pursuant to subsections (a) and (b) of section 204 of S. Con. Res. 21 (110th Congress), the concurrent resolution on the budget for fiscal year 2008. This division may be cited as the ‘‘Department of Defense Appropriations Act, 2008’’ (110th Congress, 2007, p.47).
13 P.L. 110-252, SEC. 9108 amends section 8122(c) of Public Law 110–116 by adding at the end the
following: ‘‘(4) Upon a determination that all or part of the funds transferred under paragraph (1) are not necessary to accomplish the purposes specified in subsection (b), such amounts may be transferred back to the ‘Mine Resistant Ambush Protected Vehicle Fund’ ’’ (110th Congress, 2008, p.83).