Matters for Congressional Consideration

1. Status: Closed - Implemented

   Comments: Congress has implemented this recommendation by transferring funding for the ACP program to the other procurement appropriations account. Equipment requests must now be clearly justified by the project.

   Matter: Congress may wish to consider amending its ACP exhibit reporting requirement to include having the Secretary of Defense report the total cost of ACP projects over the entire project cycle.

2. Status: Closed - Implemented

   Comments: Congress implemented this recommendation by transferring funding for the ACP program to the other procurement appropriations account. It believes that financing equipment this way will lead to better selection of projects that will further productivity and enhance unit cost reduction.

   Matter: Congress may wish to consider establishing a ceiling on the amount of ACP funds used to purchase high-dollar, service- and command-directed projects due to their potential short- or long-term impact on activity ACP funding, and allow the services to compete for funds above the ceiling in the procurement appropriations process.

Recommendations for Executive Action

1. Status: Closed - Implemented

   Comments: Because Congress directed ACP to be no longer funded through the procurement appropriations account rather than industrial funds, DOD regards this recommendation as being no longer germane.

   Recommendation: The Secretary of Defense should require that ACP funds be used for items that contribute most significantly toward fulfilling the activities' missions.

   Agency Affected: Department of Defense

2. Status: Closed - Not Implemented

   Comments: DOD believes that it complied with known congressional guidance. According to DOD, Congress should clarify its intent in this area, if necessary. Congress did not do so.

   Recommendation: The Secretary of Defense should work with Congress to obtain a clear understanding of its intent to restrict the purchase of general purpose passenger vehicles with program funds.

   Agency Affected: Department of Defense

3. Status: Closed - Implemented

   Comments: Because Congress directed ACP to be no longer funded through the procurement appropriations account rather than industrial funds, DOD regards this recommendation as being no longer germane.

   Recommendation: The Secretary of Defense should place additional management emphasis on ACP. Specifically, the Secretary should require post-investment analyses or other measures to determine if anticipated benefits are being realized and if changes in program management are needed.

   Agency Affected: Department of Defense

4. Status: Closed - Implemented

   Comments: Because Congress directed ACP to be no longer funded through the procurement appropriations account rather than industrial funds, DOD regards this recommendation as being no longer germane.

   Recommendation: The Secretaries of the Army, Navy, and Air Force should direct their respective commands to comply with existing guidance to ensure that capital investments are consistent with the activities' strategic plans, projects are implemented in a timely manner, and post-investment analyses are being performed.

   Agency Affected: Department of Defense: Department of the Air Force

5. Status: Closed - Implemented

   Comments: Because Congress directed ACP to be no longer funded through the procurement appropriations account rather than industrial funds, DOD regards this recommendation as being no longer germane.

   Recommendation: The Secretaries of the Army, Navy, and Air Force should direct their respective commands to comply with existing guidance to ensure that capital investments are consistent with the activities' strategic plans, projects are implemented in a timely manner, and post-investment analyses are being performed.

   Agency Affected: Department of Defense: Department of the Navy

6. Status: Closed - Implemented

   Comments: Because Congress directed ACP to be no longer funded through the procurement appropriations account rather than industrial funds, DOD regards this recommendation as being no longer germane.

   Recommendation: The Secretaries of the Army, Navy, and Air Force should direct their respective commands to comply with existing guidance to ensure that capital investments are consistent with the activities' strategic plans, projects are implemented in a timely manner, and post-investment analyses are being performed.

   Agency Affected: Department of Defense: Department of the Army

7. Status: Closed - Implemented

   Comments: Because Congress directed ACP to be no longer funded through the procurement appropriations account rather than industrial funds, DOD regards this recommendation as being no longer germane.

   Recommendation: The Secretaries of the Army, Navy, and Air Force should direct their respective commands to assign sufficient personnel to manage and execute the program.

   Agency Affected: Department of Defense: Department of the Air Force

8. Status: Closed - Implemented

   Comments: Because Congress directed ACP to be no longer funded through the procurement appropriations account rather than industrial funds, DOD regards this recommendation as being no longer germane.

   Recommendation: The Secretaries of the Army, Navy, and Air Force should direct their respective commands to assign sufficient personnel to manage and execute the program.

   Agency Affected: Department of Defense: Department of the Navy

9. Status: Closed - Implemented

   Comments: Because Congress directed ACP to be no longer funded through the procurement appropriations account rather than industrial funds, DOD regards this recommendation as being no longer germane.

   Recommendation: The Secretaries of the Army, Navy, and Air Force should direct their respective commands to assign sufficient personnel to manage and execute the program.

   Agency Affected: Department of Defense: Department of the Army

10. Status: Closed - Implemented

    Comments: Because Congress directed ACP to be no longer funded through the procurement appropriations account rather than industrial funds, DOD regards this recommendation as being no longer germane.

    Recommendation: The Secretary of Defense should develop guidance on the minimum documentation required to be maintained in ACP project files.

    Agency Affected: Department of Defense

11. Status: Closed - Implemented

    Comments: Because Congress directed ACP to be no longer funded through the procurement appropriations account rather than industrial funds, DOD regards this recommendation as being no longer germane.

    Recommendation: The Secretaries of the Army, Navy, and Air Force should direct their respective commands to: (1) comply with existing internal control procedures; (2) develop procedures to verify that actual costs of equipment are recorded on depreciation and plant property records; and (3) ensure that internal control procedures are being followed.

    Agency Affected: Department of Defense: Department of the Air Force

12. Status: Closed - Implemented

    Comments: Because Congress directed ACP to be no longer funded through the procurement appropriations account rather than industrial funds, DOD regards this recommendation as being no longer germane.

    Recommendation: The Secretaries of the Army, Navy, and Air Force should direct their respective commands to: (1) comply with existing internal control procedures; (2) develop procedures to verify that actual costs of equipment are recorded on depreciation and plant property records; and (3) ensure that internal control procedures are being followed.

    Agency Affected: Department of Defense: Department of the Navy

13. Status: Closed - Implemented

    Comments: Because Congress directed ACP to be no longer funded through the procurement appropriations account rather than industrial funds, DOD regards this recommendation as being no longer germane.

    Recommendation: The Secretaries of the Army, Navy, and Air Force should direct their respective commands to: (1) comply with existing internal control procedures; (2) develop procedures to verify that actual costs of equipment are recorded on depreciation and plant property records; and (3) ensure that internal control procedures are being followed.

    Agency Affected: Department of Defense: Department of the Army

Explore the full database of GAO's Open Recommendations »