Budgeting (1 - 10 of 82 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...
Weapon System Acquisitions: Opportunities Exist to Improve the Department of Defense's Portfolio Management
GAO-15-466: Published: Aug 27, 2015. Publicly Released: Aug 27, 2015.
The Department of Defense (DOD) is not effectively using portfolio management to optimize its weapon system investments, as evidenced by affordability challenges in areas such as shipbuilding and potential duplication among some of its programs. Best practices recommend assessing investments collectively from an enterprise-wide perspective and integrating requirements, acquisition, and budget info...
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...
Building Partner Capacity: State and DOD Need to Define Time Frames to Guide and Track Global Security Contingency Fund Projects
GAO-15-75: Published: Nov 20, 2014. Publicly Released: Nov 20, 2014.
The Department of State (State) and the Department of Defense (DOD) have developed processes to manage the Global Security Contingency Fund (GSCF) program. In March 2014, State and DOD officials used lessons learned from developing the initial GSCF projects to document a 14-step process to identify, develop, and execute GSCF projects. Additionally, State issued a separate document describing the p...
Defense Contractors: Additional Actions Needed to Facilitate the Use of DOD's Inventory of Contracted Services
GAO-15-88: Published: Nov 19, 2014. Publicly Released: Nov 19, 2014.
The Department of Defense (DOD) continues to face challenges in assuring that it conducts and reports on the results of its required inventory reviews. As of September 2014, 32 of the 33 components that were required to conduct an inventory review certified that they had done so and generally addressed more of the required reporting elements than in fiscal year 2011. However, GAO found limitations...
Military and Veteran Support: DOD and VA Programs That Address the Effects of Combat and Transition to Civilian Life
GAO-15-24: Published: Nov 7, 2014. Publicly Released: Nov 7, 2014.
GAO identified 99 programs provided by the Department of Defense (DOD) to help address the effects of combat on post-9/11 servicemembers, their families, or both. These programs often offer multiple types of services. The services most common are mental health and substance abuse (50), information and referral (37), and case management or care coordination (15).GAO identified 87 programs administe...
Bulk Fuel Pricing: DOD Needs to Reevaluate Its Approach to Better Manage the Effect of Market Fluctuations
GAO-14-595: Published: Jul 8, 2014. Publicly Released: Jul 8, 2014.
During fiscal years 2009 through 2013, the Department of Defense's (DOD) actual costs for bulk fuel differed considerably from its budget estimates, largely because of fluctuations in fuel price in the open market. During this period, DOD underestimated its costs for 3 years and overestimated them for 2 years as shown below. GAO identified two factors that contributed to the differences between es...
Defense Headquarters: DOD Needs to Reevaluate Its Approach for Managing Resources Devoted to the Functional Combatant Commands
GAO-14-439: Published: Jun 26, 2014. Publicly Released: Jun 26, 2014.
GAO analysis of the resources devoted to the Department of Defense's (DOD) functional combatant commands shows substantial increases in authorized positions and costs to support headquarters operations. Specifically, the number of authorized positions across the commands grew from 5,731 in fiscal year 2004 to 10,515 in fiscal year 2013. According to DOD officials, recent and emerging missions...
Defense Acquisitions: Update on DOD's Efforts to Implement a Common Contractor Manpower Data System
GAO-14-491R: Published: May 19, 2014. Publicly Released: May 19, 2014.
Thirty-two DOD components submitted inventories for fiscal year 2012, collectively reporting an estimated 670,000 contractor FTEs providing services to DOD with obligations totaling about $129 billion. Since our May 2013 report, DOD has taken additional steps to implement its November 2011 plan to collect contractor manpower data via a department-wide solution, but various challenges may hinder DO...
Defense Business Systems: Further Refinements Needed to Guide the Investment Management Process
GAO-14-486: Published: May 12, 2014. Publicly Released: May 12, 2014.
The Department of Defense (DOD) has developed a portfolio-based investment management process for its defense business systems, certified and approved a majority of its defense business systems, made key improvements to the data used to manage its business investments, and updated its transition plan to assist its efforts in complying with key provisions of section 332 of the Ronald W. Reagan Nati...