Skip to Highlights

Pursuant to a congressional request, GAO reviewed Army and Air Force civilian substitution, focusing on their: (1) processes for identifying military positions for possible substitution; (2) procedures for making substitutions; and (3) internal controls for managing substitutions.

Skip to Recommendations


Recommendations for Executive Action

Agency Affected Recommendation Status
Department of Defense 1. Before the Army and the Air Force request funding for additional civilian substitutions, the Secretary of Defense should direct them to examine the feasibility of implementing internal control procedures that would facilitate management oversight and enable the services to compare planned versus actual substitutions.
Closed - Implemented
The Department of Defense has essentially implemented this recommendation. The basic system is in place to provide information on civilian substitutions for military personnel. The only remaining actions are to introduce a standard code into the database to identify civilian substitutions as they occurred and ensure the accuracy of data submissions.

Full Report