Budget estimates (1 - 10 of 43 items)
Overseas Contingency Operations: OMB and DOD Should Revise the Criteria for Determining Eligible Costs and Identify the Costs Likely to Endure Long Term
GAO-17-68: Published: Jan 18, 2017. Publicly Released: Jan 18, 2017.
In 2010 the Office of Management and Budget (OMB), in collaboration with the Department of Defense (DOD), issued criteria for deciding whether items properly belong in the base budget or in the overseas contingency operations (OCO) funding request, but the criteria are outdated and do not address the full scope of activities included in DOD's fiscal year 2017 OCO budget request. For example, they...
Army Working Capital Fund: Army Industrial Operations Could Improve Budgeting and Management of Carryover
GAO-16-543: Published: Jun 23, 2016. Publicly Released: Jun 23, 2016.
GAO's analysis of Army Industrial Operations (Industrial Operations) reports showed that Industrial Operations actual adjusted carryover exceeded its allowable carryover amount from fiscal years 2013 through 2015 by $195 million, $1.1 billion, and $854 million, respectively. This occurred because Industrial Operations performed less work (i.e., earned less revenue) than orders accepted due to staf...
Modernizing the Nuclear Security Enterprise: NNSA's Budget Estimates Increased but May Not Align with All Anticipated Costs
GAO-16-290: Published: Mar 4, 2016. Publicly Released: Mar 4, 2016.
In the National Nuclear Security Administration's (NNSA) fiscal year 2016 budget materials, the estimates for efforts related to modernizing the nuclear weapons stockpile total $297.6 billion for the next 25 years—an increase of $4.2 billion (1.4 percent) in nominal dollar values (as opposed to constant dollar values) compared with the prior year's budget materials. However, for certain program...
VA's Health Care Budget: Preliminary Observations on Efforts to Improve Tracking of Obligations and Projected Utilization
GAO-16-374T: Published: Feb 10, 2016. Publicly Released: Feb 10, 2016.
GAO's ongoing work indicates that two areas accounted for the Department of Veterans Affairs' (VA) fiscal year 2015 projected funding gap of $2.75 billion. Specifically,Higher-than-expected obligations for VA's longstanding care in the community (CIC) program—which allows veterans to obtain care from providers outside of VA facilities—accounted for $2.34 billion or 85 percent of VA's projected...
Nuclear Weapons Sustainment: Improvements Made to Budget Estimates Report, but Opportunities Remain to Further Enhance Transparency
GAO-16-23: Published: Dec 10, 2015. Publicly Released: Dec 10, 2015.
The fiscal year 2016 joint report, submitted to Congress by the Department of Defense (DOD) and the Department of Energy (DOE) in April 2015, includes 10-year budget estimates for sustaining and modernizing U.S. nuclear weapons. These estimates are generally consistent with the departments' internal funding and modernization plans—with some exceptions. GAO could not fully verify that DOD's comma...
Navy Working Capital Fund: Budgeting for Carryover at Fleet Readiness Centers Could Be Improved
GAO-15-462: Published: Jun 30, 2015. Publicly Released: Jun 30, 2015.
GAO's analysis of Navy Working Capital Fund Fleet Readiness Centers' (FRC) budgets found that actual adjusted carryover exceeded allowable carryover in 10 of 11 fiscal years reviewed because orders exceeded work performed (revenue) by more than expected. As a result, total carryover grew to about $1 billion at the end of fiscal year 2014. In fiscal year 2014, the FRCs' actual adjusted carryover am...
Nuclear Weapons: Ten-Year Budget Estimates for Modernization Omit Key Efforts, and Assumptions and Limitations Are Not Fully Transparent
GAO-14-373: Published: Jun 10, 2014. Publicly Released: Jun 10, 2014.
The Departments of Energy's (DOE) and Defense's (DOD) $263.8 billion, 10-year estimates in their report to Congress for sustaining and modernizing U.S. nuclear weapons capabilities are generally consistent with their funding plans through fiscal year 2018. However, GAO identified shortcomings with respect to the completeness of the budget estimates and the transparency of the assumptions and limit...
Modernizing the Nuclear Security Enterprise: NNSA's Budget Estimates Do Not Fully Align with Plans
GAO-14-45: Published: Dec 11, 2013. Publicly Released: Dec 11, 2013.
The National Nuclear Security Administration's (NNSA) total budget estimates for modernizing the nuclear security enterprise for fiscal years 2014 through 2031 have increased by about $19 billion overall when compared with the estimates in the agency's fiscal year 2012 budget materials, with most of the increase occurring in fiscal year 2019 and beyond. Factors such as sequestration, the achievabi...
Defense Forensics: Additional Planning and Oversight Needed to Establish an Enduring Expeditionary Forensic Capability
GAO-13-447: Published: Jun 27, 2013. Publicly Released: Jun 27, 2013.
The Department of Defense (DOD) has taken some important steps to establish an enduring expeditionary forensic capability by issuing a concept of operations in 2008, followed by a directive in 2011 to establish policy and assign responsibilities. As required by the directive, DOD has drafted a strategic plan to guide the activities of the Defense Forensic Enterprise, including expeditionary forens...
Army Industrial Operations: Budgeting and Management of Carryover Could Be Improved
GAO-13-499: Published: Jun 27, 2013. Publicly Released: Jun 27, 2013.
From fiscal years 2006 through 2012, Army's Industrial Operations' actual carryover was under the allowable amounts in 5 of the 7 fiscal years. However, carryover more than doubled during that period, reaching a high of $5.8 billion in fiscal year 2011. Army officials stated that fiscal year 2011 was an abnormal year because Industrial Operations (1) received more orders than it had ever received-...