Military forces (11 - 20 of 981 items)
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,...
Canceled DOD Programs: DOD Needs to Better Use Available Guidance and Manage Reusable Assets
GAO-14-77: Published: Mar 27, 2014. Publicly Released: Mar 27, 2014.
Cancellation of a major Department of Defense (DOD) weapon program can have broad effects. Cancellation of one program can affect the schedules or budgets for related programs as well as the industrial base and local economies. For example, the cancellation of one program has impacted the schedule for the Army's network modernization efforts. DOD stakeholders can provide input to program officials...
National Laboratories: DOE Needs to Improve Oversight of Work Performed for Non-DOE Entities
GAO-14-78: Published: Oct 25, 2013. Publicly Released: Nov 25, 2013.
In fiscal years 2008 through 2012, the Department of Energy (DOE) performed about $2 billion annually of Work for Others (WFO) projects, as measured by the costs incurred. Although the amount of WFO performed has remained relatively constant over the last 5 years overall, WFO as a percentage of the total work performed at the laboratories--measured in total laboratory costs incurred--has declined...
Budget Issues: Key Questions to Consider When Evaluating Balances in Federal Accounts
GAO-13-798: Published: Sep 30, 2013. Publicly Released: Sep 30, 2013.
Carryover balances in fiscal year 2012 were $2.2 trillion, of which about $800 billion had not yet been obligated. Answering key questions during review of carryover balances provides insights into why a balance exists, what size balance is appropriate, and what opportunities (if any) for savings exist. Given that a single account may support a single program or multiple programs--or that multiple...
Ford-Class Carriers: Lead Ship Testing and Reliability Shortfalls Will Limit Initial Fleet Capabilities
GAO-13-396: Published: Sep 5, 2013. Publicly Released: Sep 5, 2013.
The Navy faces technical, design, and construction challenges to completing Gerald R. Ford (CVN 78) that have led to significant cost increases and reduced the likelihood that a fully functional ship will be delivered on time. The Navy has achieved mixed progress to date developing CVN 78's critical technologies, such as a system intended to more effectively launch aircraft from the ship. In an ef...
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-...
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...
Presidential Helicopter Acquisition: Program Makes Progress in Balancing Requirements, Costs, and Schedule
GAO-13-257: Published: Apr 9, 2013. Publicly Released: Apr 9, 2013.
The Navy made progress in the past year in establishing a sound VXX business case that reflects a rational balance between requirements, costs and schedule. In 2012, the Navy completed an updated Analysis of Alternatives (AOA) based on refined requirements and an acquisition approach that would leverage mature technologies from outside the program onto an in-production commercial or military airfr...
Fighter Aircraft: Better Cost Estimates Needed for Extending the Service Life of Selected F-16s and F/A-18s
GAO-13-51: Published: Nov 15, 2012. Publicly Released: Nov 15, 2012.
The Air Force plans to upgrade and extend the service life of 300 F-16 aircraft and the Navy 150 F/A-18 aircraft, at a combined cost estimated at almost $5 billion in fiscal year 2013 dollars.The Air Force plans to extend the service life of selected F-16s by 2,000 flying hours each as well as install capability upgrades such as an improved radar. The Air Force estimates that it will complete this...