Military cost control (31 - 40 of 86 items)
DOD's FMFIA Assertions
AFMD-93-61R: Published: Apr 27, 1993. Publicly Released: Apr 27, 1993.
GAO reviewed the Department of Defense's (DOD) fiscal year (FY) 1992 Federal Managers' Financial Integrity Act (FMFIA) report. GAO noted that: (1) the FY 1992 FMFIA report overstates the effectiveness of DOD internal controls and financial systems and is inconsistent with GAO audit reports; (2) the DOD report identifies 116 material internal control weaknesses in major DOD resource areas such as c...
Army Inventory: Current Operating and War Reserve Requirements Can Be Reduced
NSIAD-93-119: Published: Apr 14, 1993. Publicly Released: Apr 14, 1993.
GAO reviewed the Army's efforts to reduce its current operating and war reserve requirements.GAO found that: (1) two Army commands have significantly overstated their current operating and war reserve needs by $1.6 billion; (2) overstated war reserve requirements result in unnecessary repair programs and unneeded procurements; (3) the Army is revising its war reserve requirements to reflect its cu...
Financial Management: Navy Industrial Fund Has Not Recovered Costs
AFMD-93-18: Published: Mar 23, 1993. Publicly Released: Mar 23, 1993.
Pursuant to a congressional request, GAO reviewed the Navy Industrial Fund's operating losses and the appropriateness of fiscal year (FY) 1993 practices.GAO found that: (1) naval aviation depots and shipyards reported losses of $294 million and $591 million, respectively, for FY 1989 through FY 1991; (2) fluctuations in the volume and composition of work had an adverse impact on the Industrial Fun...
Army Logistics: Better Approach Needed to Identify Systemic Causes of Problem Parts
NSIAD-93-86: Published: Mar 16, 1993. Publicly Released: Mar 16, 1993.
Pursuant to a congressional request, GAO reviewed the Army Aviation Systems Command's efforts to identify systemic problems with the quality and availability of certain helicopter parts.GAO found that: (1) the Command's approach has been to resolve individual problems as they arise, instead of identifying the systemic causes of problems; (2) the Command collects information necessary to identify p...
Navy Ships: Plans and Anticipated Liabilities to Terminate SSN-21 Program Contracts
NSIAD-93-32BR: Published: Nov 27, 1992. Publicly Released: Dec 4, 1992.
Pursuant to a congressional request, GAO reviewed the Navy's plans and anticipated liabilities in terminating the Seawolf class nuclear-powered attack submarine program contracts.GAO found that: (1) Congress rejected the administration's proposal to cancel planned spending for the Seawolf submarines, and restored $1.6 billion in appropriated funds for some submarine construction and preservation o...
Weapons Acquisition: Implementation of the 1991 DOD Full Funding Policy
NSIAD-92-238: Published: Sep 24, 1992. Publicly Released: Sep 30, 1992.
Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) implementation of a full funding policy for programs reviewed by the Defense Acquisition Board (DAB), focusing on all major DAB decisions under the policy to: (1) determine the policy's impact and effectiveness; (2) identify programs' shortfalls and how they were estimated; and (3) ascertain if shortfall offsets we...
Air Force ADP: Status of Logistics Modernization Projects and CIM Impacts
IMTEC-92-66: Published: Jul 30, 1992. Publicly Released: Aug 31, 1992.
Pursuant to a congressional request, GAO reviewed the Air Force Materiel Command's (AFMC) 14 major logistics system modernization projects, focusing on: (1) the status of those projects; (2) whether the Air Force has evaluated any benefits derived from the completed systems; and (3) the impact that the Department of Defense's Corporate Information Management Initiative (CIM) has had on those proje...
Financial Audit: Immediate Actions Needed to Improve Army Financial Operations and Controls
T-AFMD-92-14: Published: Aug 7, 1992. Publicly Released: Aug 7, 1992.
GAO discussed its first comprehensive review of the Army's financial operations. GAO noted that: (1) as of September 30, 1991, the Army's financial statements reported a $17-billion inventory of spare parts and supplies, although the Army has acknowledged that the accuracy of its inventory records has been diminished by its failure to perform required physical inventories; (2) it does not agree th...
Navy Maintenance: Public/Private Competition for F-14 Aircraft Maintenance
NSIAD-92-143: Published: May 20, 1992. Publicly Released: May 20, 1992.
Pursuant to a congressional request, GAO reviewed the Naval Aviation Depots' (NADEP) airframe repair program, focusing on the: (1) effects of introducing private-sector competition for depot maintenance on F-14 aircraft overhaul costs; (2) Naval Air Systems Command's (NAVAIR) post-award administration of the F-14 competition program; and (3) costs of competed and noncompeted overhauls during the s...
Financial Audit: Aggressive Actions Needed for Air Force to Meet Objectives of the CFO Act
T-AFMD-92-5: Published: Feb 19, 1992. Publicly Released: Feb 19, 1992.
GAO discussed the Air Force's and Department of Defense's (DOD) attempts to correct financial management problems. GAO noted that: (1) the Air Force made $62 billion in adjustments to its 1989 Treasury financial reports after a GAO audit identified serious accounting errors; (2) Air Force inventory control problems include incompletely or inaccurately recorded transactions, duplicate reporting, fa...