B-2 Bomber:

Assessment of DOD's Response to Mandated Certifications and Reports

NSIAD-94-75: Published: Nov 3, 1993. Publicly Released: Nov 3, 1993.

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Louis J. Rodrigues
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Pursuant to a legislative requirement, GAO reviewed the certification package the Department of Defense (DOD) submitted to Congress concerning the B-2 bomber program.

GAO found that: (1) in October 1993, DOD certified that B-2 performance, fiscal control, and quality practices met legislative requirements, but it did not submit a specific cost report as required; (2) the data supporting one B-2 performance requirement was insufficient; (3) more integration and flight testing data of B-2 avionics is needed to support B-2 performance certifications; (4) DOD has completed only 30 percent of B-2 developmental testing; (5) although DOD has certified that contractor fiscal management controls and quality assurance practices have met government standards, it is closely monitoring the implementation of the fiscal management control system; and (6) the DOD cost report describes changes to B-2 development and procurement cost estimates in general, but it does not adequately describe the total acquisition and development costs associated with the B-2 program.

Recommendation for Executive Action

  1. Status: Closed - Not Implemented

    Comments: DOD maintains that the SAR did meet the requirement for a cost report specified by section 151 (f), in part, because 758 pages of backup materials were available to expand on the information in the SAR.

    Recommendation: Because the B-2 Selected Acquisition Report submitted by DOD does not meet the requirement of section 151(f) of the 1993 act, the Secretary of Defense should issue a revised report with the information required by Congress.

    Agency Affected: Department of Defense


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