Military forces (1 - 10 of 87 items)
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...
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...
DOD Financial Management: Improvements Needed in Army's Efforts to Ensure the Reliability of Its Statement of Budgetary Resources
GAO-14-60: Published: May 30, 2014. Publicly Released: May 30, 2014.
The Army has made important progress in developing its financial improvement plan (FIP) for budget execution to help guide its General Fund Statement of Budgetary Resources (SBR) audit readiness efforts. This FIP covers current year activity associated with the recently deployed General Fund Enterprise Business System (GFEBS) emphasizing the implementation of effective business processes. However,...
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-...
U.S. Army Corps of Engineers: Building Overhead Costs into Projects and Customers' Views on Information Provided
GAO-13-528: Published: Jun 19, 2013. Publicly Released: Jun 26, 2013.
The U.S. Army Corps of Engineers (Corps) uses a multistep process to build overhead costs into projects. At the foundation of this process, Corps policy establishes two categories of costs to calculate overhead--general and administrative overhead expenses associated with district administrative offices, such as resource management, and technical overhead expenses associated with district technica...
Marine Corps Depot Maintenance: Budgeting and Management of Carryover Could Be Improved
GAO-12-539: Published: Jun 19, 2012. Publicly Released: Jun 19, 2012.
GAOs analysis of Marine Corps depot maintenance activity group (DMAG) reports showed that from fiscal years 2004 through 2011, reported actual carryover exceeded the allowable amounts in the most recent 6 years of the 8- year period, ranging from $59 million in fiscal year 2007 to $7 million in fiscal year 2011. GAOs analysis also showed that the amounts of carryover exceeding the allo...
Air Force Working Capital Fund: Budgeting and Management of Carryover Work and Funding Could Be Improved
GAO-11-539: Published: Jul 7, 2011. Publicly Released: Jul 7, 2011.
Three Air Force depots support combat readiness by providing repair services to keep Air Force units operating worldwide. To the extent that the depots do not complete work at year end, the work and related funding will be carried into the next fiscal year. Carryover is the reported dollar value of work that has been ordered and funded by customers but not completed at the end of the fiscal year....
Army Working Capital Fund: Actions Needed to Improve Budgeting for Carryover at Army Ordnance
GAO-09-415: Published: Jun 10, 2009. Publicly Released: Jun 10, 2009.
From fiscal years 2004 through 2008, new orders received by the eight Army ordnance activities increased from $788 million to $1.5 billion. To the extent that the ordnance activities do not complete work at year end, the ordered and funded work is carried over into the next fiscal year. While past congressional defense committees recognized the need for carryover, the committees have on occasion r...
Status of GAO Recommendations to the Department of Defense (Fiscal Years 2001-2007)
GAO-09-201R: Published: Dec 11, 2008. Publicly Released: Dec 11, 2008.
Section 402 of the Concurrent Resolution on the Budget for Fiscal Year 2009 required us to report to the appropriate congressional committees by the end of the 110th Congress regarding the Department of Defense's (DOD) progress in implementing GAO's recommendations over the last 7 years. During this period of time, we issued 637 reports to DOD or its components that included 2,726 recommendations...
Military Construction: Kaiserslautern Military Community Center Project Continues to Experience Problems
GAO-08-923T: Published: Jun 25, 2008. Publicly Released: Jun 25, 2008.
The Kaiserslautern Military Community Center (KMCC) is one of many projects initiated at Ramstein Air Base to upgrade capabilities of the base as a result of the consolidation of military bases in Europe. The KMCC is intended to provide lodging, dining, shopping, and entertainment for thousands of U.S. military and civilian personnel and their families in the area. Construction on the project, whi...