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Army, Department of Defense, Executive (1 - 10 of 108 items)
DOD Financial Management: Significant Efforts Still Needed for Remediating Audit Readiness Deficiencies
GAO-17-85: Published: Feb 9, 2017. Publicly Released: Feb 9, 2017.
The Schedules of Budgetary Activity (Budgetary Schedules) for the Army, Navy, and Air Force for fiscal year 2015 reflected current year budget activity as an interim step toward producing an auditable Statement of Budgetary Resources that will reflect multiyear budget activity. All three of the independent public accountants (IPA) contracted to audit these fiscal year 2015 Budgetary Schedules issu...
Military Base Realignments and Closures: DOD Has Improved Environmental Cleanup Reporting but Should Obtain and Share More Information
GAO-17-151: Published: Jan 19, 2017. Publicly Released: Jan 19, 2017.
The Department of Defense (DOD) has captured and reported more comprehensive cost information in its environmental cost reporting for installations closed under the Base Realignment and Closure (BRAC) process since GAO last reported on the issue in 2007. For example, GAO reported in 2007 that the costs DOD reported for environmental cleanup for installations closed under the 2005 BRAC round were n...
Defense Business Transformation: DOD Should Improve Its Planning with and Performance Monitoring of the Military Departments
GAO-17-9: Published: Dec 7, 2016. Publicly Released: Dec 7, 2016.
The Department of Defense (DOD) and the military departments have established roles and responsibilities for senior business transformation positions, such as Chief Management Officers (CMOs) and Deputy CMOs (DCMOs), who are responsible for business transformation efforts—actions to increase the efficiency of or to decrease the costs associated with DOD's business functions, such as acquisitions...
DOD Commissaries and Exchanges: Plan and Additional Information Needed on Cost Savings and Metrics for DOD Efforts to Achieve Budget Neutrality [Reissued on November 14, 2016]
GAO-17-38: Published: Nov 9, 2016. Publicly Released: Nov 9, 2016.
The Department of Defense's (DOD) May 2016 report on commissaries and exchanges does not provide a plan for achieving budget neutrality, which DOD interprets as ending the use of appropriated funding for commissaries and exchanges by October 2018. The report states that DOD will not be able to achieve budget neutrality, but does not provide detailed information on why budget neutrality is not poss...
Defense Intelligence: Additional Steps Could Better Integrate Intelligence Input into DOD's Acquisition of Major Weapon Systems
GAO-17-10: Published: Nov 1, 2016. Publicly Released: Nov 1, 2016.
The Department of Defense (DOD) has developed certifications and training for acquisition and intelligence personnel, but it does not have certifications for certain personnel who provide intelligence support to acquisition programs. These personnel help integrate threat information on foreign capabilities and intelligence mission data—technical intelligence such as radar signatures and geospati...
Joint Intelligence Analysis Complex: DOD Partially Used Best Practices for Analyzing Alternatives and Should Do So Fully for Future Military Construction Decisions
GAO-16-853: Published: Sep 30, 2016. Publicly Released: Oct 31, 2016.
The Department of Defense's (DOD) decision to consolidate and relocate its Joint Intelligence Analysis Complex (JIAC) to Royal Air Force (RAF) base Croughton in the United Kingdom (U.K.) was influenced by the JIAC's current facilities' deteriorating condition and DOD criteria that guided its analysis of alternatives (AOA). DOD determined the current facilities are not well suited to the JIAC's mis...
Federal Employees' Compensation Act: DOD Access to DOL Data Is Generally Sufficient, but Monitoring Timelines Could Help Return-to-Work Efforts
GAO-16-793: Published: Sep 15, 2016. Publicly Released: Sep 15, 2016.
The Department of Defense's (DOD) 47,340 civilian employees who filed claims under the Federal Employees' Compensation Act (FECA) made up 17 percent of FECA claimants in 2015, and DOD total-disability beneficiaries (i.e., with no capacity to work) were generally older than those from the rest of government. About 35 percent of DOD beneficiaries received medical benefits only, and 31 percent receiv...
DOD Small Business Contracting: Use of Sole-Source 8 a Contracts over $20 Million Continues to Decline
GAO-16-557: Published: Jun 8, 2016. Publicly Released: Jun 8, 2016.
The number of sole-source contracts over $20 million that the Department of Defense (DOD) awards to small businesses under the 8(a) program has been steadily declining since 2011 when the new requirement for a written justification for these contracts went into effect. In contrast, the number of competitive 8(a) contracts over $20 million has increased in recent years (see figure).Number and Total...
Excess Personal Property: DOD Should Further Reassess the Priorities of Its Disposal Process
GAO-16-44: Published: Jan 29, 2016. Publicly Released: Jan 29, 2016.
Disposing of Department of Defense (DOD) property that is excess to a military service's needs is a multi-stage process, executed by the Defense Logistics Agency (DLA). The process includes a 42-day period during which potential recipients may screen, request, and obtain excess property at the stages in which they are eligible to do so (see figure). First, usable property may be reutilized within...
DOD Financial Management: Continued Actions Needed to Address Congressional Committee Panel Recommendations
GAO-15-463: Published: Sep 28, 2015. Publicly Released: Sep 28, 2015.
The Department of Defense (DOD) has made progress toward implementing each of the 29 recommendations made by the House Armed Services Committee Panel on Defense Financial Management and Auditability Reform (the panel). GAO determined that DOD's actions met 6 of the panel's recommendations and partially met the other 23. In its May 2015 Financial Improvement and Audit Readiness (FIAR) Plan Status R...