Industrial Funds:
Recent DOD Reporting Changes Should Facilitate Congressional Oversight
NSIAD-86-58: Published: Apr 11, 1986. Publicly Released: Apr 11, 1986.
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Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) operation of industrial funds to assess the adequacy of the information DOD provides to Congress for its use in overseeing fund operations.
GAO found that: (1) since industrial fund activities do not require annual appropriations, Congress relies on the information DOD provides on the results of industrial fund operations to carry out its periodic oversight of the funds; (2) before 1985, DOD reports on industrial fund activities highlighted operations at the fund level, but did not show the profit or loss for each individual activity group; and (3) inherent flexibility in the financing techniques for working-capital funds allowed DOD to have varying operating results at the activity group level. GAO also found that: (1) the 1985 industrial fund report to Congress was expanded and disclosed information such as revenue, cost of goods sold, and net operating results at the activity group level and included overall statistics on the prior year's operations and future estimates; and (2) the information on the performance of specific activity groups enabled Congress to monitor the funds' performance and strengthen its oversight on how appropriated funds are ultimately used by industrial funds.
Jan 21, 2021
![defense icon, source: [West Covina, California] Progressive Management, 2008](https://www.gao.gov/images/rip/defense.jpg "defense icon, source: [West Covina, California] Progressive Management, 2008")
Close Air Support:
Actions Needed to Enhance Friendly Force Tracking Capabilities and Fully Evaluate TrainingGAO-21-99: Published: Jan 21, 2021. Publicly Released: Jan 21, 2021.
Jan 19, 2021
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GPS Modernization:
DOD Continuing to Develop New Jam-Resistant Capability, But Widespread Use Remains Years AwayGAO-21-145: Published: Jan 19, 2021. Publicly Released: Jan 19, 2021.
Jan 14, 2021
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Columbia Class Submarine:
Delivery Hinges on Timely and Quality Materials from an Atrophied Supplier BaseGAO-21-257: Published: Jan 14, 2021. Publicly Released: Jan 14, 2021. -
Department of Defense:
Actions Needed to Improve Accounting of Intradepartmental TransactionsGAO-21-84: Published: Jan 14, 2021. Publicly Released: Jan 14, 2021.
Jan 12, 2021
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DOD Critical Technologies:
Plans for Communicating, Assessing, and Overseeing Protection Efforts Should Be CompletedGAO-21-158: Published: Jan 12, 2021. Publicly Released: Jan 12, 2021.
Dec 10, 2020
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Climate Resilience:
DOD Coordinates with Communities, but Needs to Assess the Performance of Related Grant ProgramsGAO-21-46: Published: Dec 10, 2020. Publicly Released: Dec 10, 2020. -
Electromagnetic Spectrum Operations:
DOD Needs to Address Governance and Oversight Issues to Help Ensure SuperiorityGAO-21-64: Published: Dec 10, 2020. Publicly Released: Dec 10, 2020.
Dec 2, 2020
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Navy and Marine Corps:
Services Continue Efforts to Rebuild Readiness, but Recovery Will Take Years and Sustained Management AttentionGAO-21-225T: Published: Dec 2, 2020. Publicly Released: Dec 2, 2020.
Nov 20, 2020
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GAO Audits Involving DOD:
Status of Efforts to Schedule and Hold Timely Entrance ConferencesGAO-21-185R: Published: Nov 20, 2020. Publicly Released: Nov 20, 2020.
Nov 19, 2020
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Defense Acquisitions:
Joint Cyber Warfighting Architecture Would Benefit from Defined Goals and GovernanceGAO-21-68: Published: Nov 19, 2020. Publicly Released: Nov 19, 2020.
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