Status of DOD Efforts To Improve Accounting for Foreign Military Sales
T-AFMD-88-9: Published: Mar 31, 1988. Publicly Released: Mar 31, 1988.
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GAO discussed Department of Defense (DOD) efforts to improve its foreign military sales (FMS) accounting procedures and to resolve discrepancies in FMS accounting records. GAO found that: (1) major accounting and internal control weaknesses prevented proper management and control of the FMS Trust Fund; (2) DOD delayed implementation of the new central FMS accounting system because of changes in system design caused by unexpected complexities in the multiple support systems; (3) a series of system design and interfacing requirements changes caused further delays; (4) when system testing fell behind schedule, DOD failed to adjust milestones, causing all the test results to be of questionable use; (5) under a proposed new test schedule, the system would be operational in 1989; and (6) as of December 1987, the estimated cost of the system increased by $30.8 million, to $75.3 million. GAO believes that, to successfully implement new FMS accounting procedures, DOD and the services must work together to: (1) reevaluate problems and determine what improvements are possible; (2) ensure system accuracy and timeliness; (3) carefully document and control final resolutions of existing problems; and (4) ensure the continuing effectiveness of any corrective actions.
Jan 21, 2021
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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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