Financial Management: Air Force Budget Request Could Be Enhanced With More Complete Aircraft Data
AIMD-97-137R
Published: Aug 21, 1997. Publicly Released: Aug 21, 1997.
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Highlights
Pursuant to a legislative requirement, GAO compared aircraft quantity data contained in the logistical/financial system used by the Air Force for financial statement presentation with the number of aircraft displayed in the historical data in supporting documents accompanying the Air Force's budget submission.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Under Secretary of Defense (Comptroller) | The Under Secretary of Defense (Comptroller) should prepare and include new aircraft budget data exhibits, with the annual submission of documents supporting budget requests to appropriate Senate and House Committees, that display total active aircraft quantities for the previous fiscal year-end for active forces, as well as national guard and reserve components, for each aircraft type/model/series, including categories for mission aircraft, training aircraft, dedicated test aircraft, and other aircraft (with appropriate subcategories for primary, backup, and attrition reserve). |
Closed – Implemented
DOD agreed with the recommendation and is providing exhibits to display total aircraft quantities in the budget estimates.
|
| Under Secretary of Defense (Comptroller) | The Under Secretary of Defense (Comptroller) should improve the disclosure of aircraft quantities in future annual budget submissions by modifying the format of Future Years Defense Program (FYDP) documents, as well as aircraft budget data exhibits required by volume 2 of the Department of Defense Financial Management Regulation, to include total numbers of active aircraft along with any presentations of primary aircraft quantities presented in FYDP documents or congressional backup books. |
Closed – Implemented
The recommendation was incorporated into the FY 1999 Budget Estimate Submission and FYDP, as well as aircraft budget data exhibits. Total aircraft inventory quantities are now shown along with the primary aircraft quantities.
|
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Topics
Agency reportsAircraft maintenanceFinancial management systemsFinancial statementsFuture budget projectionsLogisticsMaintenance costsMilitary aircraftMilitary budgetsMilitary inventories