[Senate Hearing 115-901]
[From the U.S. Government Publishing Office]





                                                        S. Hrg. 115-901

NOMINATIONS OF THE HONORABLE DAVID L. NORQUIST TO BE UNDER SECRETARY OF
     DEFENSE, COMPTROLLER; ROBERT B. DAIGLE TO BE DIRECTOR OF COST 
            ASSESSMENT AND PROGRAM EVALUATION, DEPARTMENT OF
DEFENSE; AND ELAINE A. McCUSKER TO BE PRINCIPAL DEPUTY UNDER SECRETARY 
                        OF DEFENSE, COMPTROLLER

=======================================================================

                                HEARING

                               before the

                      COMMITTEE ON ARMED SERVICES
                          UNITED STATES SENATE

                     ONE HUNDRED FIFTEENTH CONGRESS

                             FIRST SESSION

                               __________

                              MAY 9, 2017

                               __________



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                      COMMITTEE ON ARMED SERVICES

                                JOHN McCAIN, Arizona, Chairman
JAMES M. INHOFE, Oklahoma                  JACK REED, Rhode Island          
ROGER F. WICKER, Mississippi               BILL NELSON, Florida
DEB FISCHER, Nebraska                      CLAIRE McCASKILL, Missouri    
TOM COTTON, Arkansas                       JEANNE SHAHEEN, New Hampshire
MIKE ROUNDS, South Dakota                  KIRSTEN E. GILLIBRAND, New York                 
JONI ERNST, Iowa                           RICHARD BLUMENTHAL, Connecticut     
THOM TILLIS, North Carolina                JOE DONNELLY, Indiana          
DAN SULLIVAN, Alaska                       MAZIE K. HIRONO, Hawaii
DAVID PERDUE, Georgia                      TIM KAINE, Virginia              
TED CRUZ, Texas                            ANGUS S. KING, JR., Maine
LINDSEY GRAHAM, South Carolina             MARTIN HEINRICH, New Mexico                     
BEN SASSE, Nebraska                        ELIZABETH WARREN, Massachusetts                 
LUTHER STRANGE, Alabama                    GARY C. PETERS, Michigan    
                                     
                                     
                                     

                           Christian D. Brose, Staff Director
                         Elizabeth L. King, Minority Staff Director

                                  (ii)

  







































                      C O N T E N T S

_______________________________________________________________________

                              may 9, 2017

                                                                   Page

Nominations of the Honorable David L. Norquist to be Under            1
  Secretary of Defense, Comptroller; Robert B. Daigle to be 
  Director of Cost Assessment and Program Evaluation, Department 
  of Defense; and Elaine A. McCusker to be Principal Deputy Under 
  Secretary of Defense, Comptroller.

                           Members Statements

McCain, Senator John.............................................     1

Reed. Senator Jack...............................................     3

                           Witness Statements

McCusker, Elaine A., to be Principal Deputy Under Secretary of        4
  Defense, Comptroller.

  Advance Policy Questions.......................................    30

  Questions for the Record.......................................    38

  Nomination Reference and Report................................    40

  Biographical Sketch............................................    40

  Committee on Armed Services Questionnaire......................    41

Daigle, Robert B., to be Director of Cost Assessment and Program      6
  Evaluation, Department of Defense.

  Advance Policy Questions.......................................    41

  Questions for the Record.......................................    52

  Nomination Reference and Report................................    54

  Biographical Sketch............................................    54

  Committee on Armed Services Questionnaire......................    55

Norquist, The Honorable David L., to be Under Secretary of            7
  Defense, Comptroller.

  Advance Policy Questions.......................................    56

  Questions for the Record.......................................    65

  Nomination Reference and Report................................    67

  Biographical Sketch............................................    67

  Committee on Armed Services Questionnaire......................    68

  Signature Page.................................................    71

                                 (iii)

 
NOMINATIONS OF THE HONORABLE DAVID L. NORQUIST TO BE UNDER SECRETARY OF 
     DEFENSE, COMPTROLLER; ROBERT B. DAIGLE TO BE DIRECTOR OF COST 
                   ASSESSMENT AND PROGRAM EVALUATION,
 DEPARTMENT OF DEFENSE; AND ELAINE A. McCUSKER TO BE PRINCIPAL DEPUTY 
                      UNDER SECRETARY OF DEFENSE,
                              COMPTROLLER

                              ----------                              


                          TUESDAY, MAY 9, 2017

                              United States Senate,
                               Committee on Armed Services,
                                                    Washington, DC.
    The Committee met, pursuant to notice, at 2:32 p.m. in room 
SD-G50, Dirksen Senate Office Building, Senator John McCain 
(Chairman of the Committee) presiding.
    Committee Members present: Senators McCain, Rounds, Ernst, 
Tillis, Sullivan, Perdue, Reed, McCaskill, Gillibrand, 
Blumenthal, Donnelly, Hirono, Kaine, King, Warren, and Peters.

       OPENING STATEMENT OF SENATOR JOHN McCAIN, CHAIRMAN

    Chairman McCain. The Senate Armed Services Committee meets 
today to consider the nomination of David Norquist to be Under 
Secretary of Defense, Comptroller; Robert B. Daigle to be 
Director of Cost Assessment and Program Evaluation; and Elaine 
A. McCusker to be Principal Deputy Under Secretary of Defense, 
Comptroller.
    Mr. Norquist, Mr. Daigle, and Ms. McCusker, we thank you 
for joining us this morning. We also welcome your families and 
friends here with us today. As is our tradition, at the 
beginning of your testimony, we would invite you to introduce 
those that are joining you today.
    It is the standard for this Committee to ask certain 
questions in order to exercise its legislative and oversight 
responsibilities. It is important that this Committee and other 
appropriate committees of Congress be able to receive, 
testimony, briefings, and other communications of information. 
In response to these questions, just respond by saying yes or 
no.
    Have you adhered to applicable laws and regulations 
governing conflicts of interest?
    Ms. McCusker. Yes.
    Mr. Daigle. Yes.
    Mr. Norquist. Yes.
    Chairman McCain. Will you ensure that your staff complies 
with deadlines established for requested communications, 
including questions for the record in hearings?
    Ms. McCusker. Yes.
    Mr. Daigle. Yes.
    Mr. Norquist. Yes.
    Chairman McCain. Will you cooperate in providing witnesses 
and briefers in response to congressional requests?
    Ms. McCusker. Yes.
    Mr. Daigle. Yes.
    Mr. Norquist. Yes.
    Chairman McCain. Will those witnesses be protected from 
reprisal for their testimony or briefings?
    Ms. McCusker. Yes.
    Mr. Daigle. Yes.
    Mr. Norquist. Yes.
    Chairman McCain. Do you agree, if confirmed, to appear and 
testify upon request before this Committee?
    Ms. McCusker. Yes.
    Mr. Daigle. Yes.
    Mr. Norquist. Yes.
    Chairman McCain. Do you agree to provide documents, 
including copies of electronic forms of communication, in a 
timely manner when requested by a duly constituted committee or 
to consult with the Committee regarding the basis of any good 
faith delay or denial in providing such documents?
    Ms. McCusker. Yes.
    Mr. Daigle. Yes.
    Mr. Norquist. Yes.
    Chairman McCain. Have you assumed any duties or undertaken 
any actions which would appear to presume the outcome of the 
confirmation process?
    Ms. McCusker. No.
    Mr. Daigle. No.
    Mr. Norquist. No.
    Chairman McCain. All three of you are being nominated for 
positions directly responsible for helping guide the Department 
of Defense (DOD) through extremely challenging times. The 
country is facing the most diverse array of challenges and 
crises since World War II, and to make matters worse, our 
financial house is not in order. Truth be told, I do not envy 
any of you.
    In fiscal year 2018, which begins less than 5 months from 
now, the original Budget Control Act (BCA) caps are set to 
return. Both Republicans and Democrats know that the Budget 
Control Act discretionary spending caps are unacceptably low 
budgets for defense. President Trump's estimated budget is $216 
billion, in excess of the BCA caps in their 4 remaining years. 
Even President Obama's budget was $113 billion above the BCA 
caps, and that budget would have barely slowed the 
deterioration of our military readiness and capability. Yet, 
these caps are the law of the land. Changing or eliminating 
them will require a bipartisan budget deal that would be 
difficult under any circumstances, let alone our current 
political state.
    We are now 3 weeks past the deadline to pass a fiscal year 
2018 budget resolution. Yet, there is still no serious 
conversation that I am aware of in this body or anywhere else 
in Washington about what a bipartisan budget agreement would 
look like and how it would be achieved.
    Each day the Congress does nothing to negotiate a budget 
deal simply increases the likelihood that the Department of 
Defense will once again start out the fiscal year under a 
continuing resolution (CR). If Congress continues business as 
usual, then the Department will continue to face the same 
problems, financial instability, uncertainty, and a mismatch of 
resources to requirements.
    Internally the Department faces just as many challenges. 
Twenty seven years ago, the Chief Financial Officers Act was 
passed, and to this day, the Department of Defense is still not 
auditable. I repeat. To this day 27 years later, the Department 
of Defense is still not auditable. The Department of Defense is 
the only department in the Federal Government which has failed 
to meet this mandate. The Department now has until September 
30, 2017 to be audit-ready, a deadline I am skeptical the 
Department will be able to meet. This has been a very public 
continuing failure for the Department of Defense in large part 
due to the failure of senior management to make this a priority 
for the Department and invest the necessary time and will to 
get it done.
    This must end with you, Mr. Norquist and Ms. McCusker. As 
this Committee considers your nomination for key posts in the 
Under Secretary of Defense, Comptroller's Office, making the 
Department auditable remains one of the Committee's highest 
priorities. I believe that will only be possible when the right 
leaders who share the same goals are in the right position.
    Lastly, the Department of Defense must rein in cost 
overruns. This Committee has done much to reform the 
acquisition system over the past 2 years, but the fact remains 
that the Department still has too many programs, both big and 
small, which are either facing cost growth or under-performing. 
Given the budget challenges I already mentioned, we simply 
cannot afford to wait until a program has reached a critical 
stage and breached Nunn-McCurdy before taking corrective 
action.
    The Department of Defense and Congress must work together 
to be proactive in our oversight role and identify troubled 
programs sooner rather than later.
    We look forward to hearing your testimony on how you intend 
to lead the Department through these challenging issues.
    Senator Reed?

                 STATEMENT OF SENATOR JACK REED

    Senator Reed. Thank you, Mr. Chairman. Let me join you in 
welcoming the witnesses and also thank them for their service 
to the Nation already and also to the families that support 
them in their efforts. So thank you very much.
    The nominees before us today have impressive records of 
service and expertise and are well qualified for the positions 
to which they have been nominated.
    Mr. Norquist has previously served as the Chief Financial 
Officer of the Department of Homeland Security (DHS) where he 
was instrumental in their financial audit process, among other 
responsibilities. Before that, Mr. Norquist served in the DOD's 
[Department of Defense] Comptroller Office and as a member of 
the professional staff of the House Defense Appropriations 
Subcommittee.
    Ms. McCusker is currently serving as the Director of 
Resources Analysis at CENTCOM [U.S. Central Command] 
headquarters where she oversees the financial management of the 
combatant commander's operational requirements. Previously she 
served as a professional staff Member of this Committee for 
Senator John Warner--thank you--and as a special assistant to 
the Assistant Secretary of the Navy for the MRAP program and as 
Deputy Director in the DOD's Comptroller Office.
    Mr. Daigle is currently working on the staff of the House 
Armed Services Committee, leading Chairman Thornberry's team on 
acquisition policy reform. He also performed exceptional 
service leading the staff on the Military Compensation and 
Retirement Modernization Commission and has prior experience in 
the Pentagon. He also served as an enlisted soldier early in 
his career, which is your most significant accomplishment, sir.
    If confirmed, all three of these nominees will be 
instrumental in the preparation and execution of DOD's budget, 
the completion of an audit of the entire Department, as the 
Chairman has emphasized, and the independent cost analysis of 
major acquisition programs.
    The Committee looks forward to hearing your views on these 
and other complex issues. Thank you for your dedication.
    Thank you, Mr. Chairman.
    Chairman McCain. We will begin with you, Ms. McCusker.

 STATEMENT OF ELAINE A. McCUSKER TO BE PRINCIPAL DEPUTY UNDER 
               SECRETARY OF DEFENSE, COMPTROLLER

    Ms. McCusker. Thank you, Mr. Chairman and Senator Reed, 
Members of the Committee. It is a privilege to be here to 
answer your questions regarding my nomination to the position 
of Principal Deputy Under Secretary of Defense, Comptroller.
    I am humbled and honored by the confidence Secretary Mattis 
and the President have placed in me with this nomination.
    Before I provide a brief statement, I would like to 
introduce and offer my deepest appreciation to my mother 
Kathleen, my sister Michele, and my friend Mary, who are here 
today.
    Chairman McCain. Welcome.
    Ms. McCusker. I have a deep personal commitment and 
dedication to the U.S. military and to the security of this 
great Nation. I have been fortunate to work in various 
positions for a series of great leaders. Amazing teammates have 
allowed me to leverage my skills in the service of the country 
that I love.
    I also have a keen appreciation for the challenges facing 
the Department, particularly in the area of resourcing. It is 
important that we carry out legal, ethical, and accountable 
budgeting and financial management so the Department can 
maintain focus on rebuilding and maintaining the readiness and 
capability necessary to carry out its roles and 
responsibilities.
    The Comptroller has several important challenges and 
opportunities to attack in the coming months. To name just a 
few, if confirmed, my priorities will include supporting the 
Secretary in obtaining the top line defense budget and 
resources necessary to rebuild the military; participating in 
defense strategy, reform, and other reviews; and starting the 
Department's first full audit.
    If I am confirmed, I will work in close partnership with my 
colleagues here on the panel to link strategy to resourcing. 
Together we must provide sound analysis and compelling 
justifications for the resources the Department requests. 
Continued interactions with this Committee will be critical.
    I have more than 20 years of experience in academia, the 
private sector, on Capitol Hill, in the Pentagon, and at U.S. 
Central Command. I have built a diverse skill set that, if 
confirmed, I will aggressively and relentlessly apply to the 
duties and responsibilities of the Principal Deputy Comptroller 
and to the challenges facing the Department.
    I am grateful for your consideration, and I look forward to 
your questions. Thank you.
    [The prepared statement of Ms. McCusker follows:]

                 Prepared Statement by Elaine McCusker
                           opening statement
    Thank you, Mr. Chairman, Senator Reed, Members of the Committee. It 
is a privilege to be here to answer your questions regarding my 
nomination to the position of Principal Deputy Under Secretary of 
Defense for Comptroller.
    I am humbled and honored by the confidence Secretary Mattis and the 
President have placed in me with this nomination.
    Before I provide a very brief statement, I would like to introduce 
and offer my deepest appreciation to my mother, Kathleen McCusker and 
my sister, Michele McCusker-Whiting for being here today.
    I have a deep personal commitment and dedication to the U.S. 
military and to the security of this great nation. I have been 
fortunate to work in various positions for a series of great leaders. 
Amazing teammates have allowed me to leverage my skills in the service 
of the country that I love.
    I also have a keen appreciation for the challenges facing the 
Department, particularly in the area of resourcing. It is important 
that we carry out legal, ethical and accountable budgeting and 
financial management so the Department can maintain focus on rebuilding 
and maintaining the readiness and capability necessary to carry out its 
roles and responsibilities for the nation.
    The Comptroller has several important challenges and opportunities 
to attack in the coming months. To name just a few, if confirmed, my 
priorities will include:
    1)  Supporting the Secretary in obtaining the top line defense 
budget and resources necessary to rebuild the military;
    2)  Participating in defense strategy, reform and other reviews;
    3)  Starting the Department's first full audit.
    If I am confirmed, the DOD Comptroller, in partnership with my CAPE 
colleague here on the panel, performs a critical role in linking 
strategy to resourcing. Together, we must provide sound analysis and 
compelling justifications for the resources the Department requests. 
Continued interactions with the Committee will be critical.
    I have more than 20 years of experience in academia, the private 
sector, on Capitol Hill, in the Pentagon, and at U.S. Central Command. 
I have built a diverse skill set that, if confirmed, I will 
aggressively and relentlessly apply to the duties and responsibilities 
of the Principal Deputy Comptroller position and to the challenges 
facing the Department.
    I am grateful for your consideration and I look forward to your 
questions. Thank you.

    Chairman McCain. Thank you.
    Mr. Daigle?

STATEMENT OF ROBERT B. DAIGLE TO BE DIRECTOR OF COST ASSESSMENT 
         AND PROGRAM EVALUATION, DEPARTMENT OF DEFENSE

    Mr. Daigle. Thank you. Chairman McCain, Ranking Member 
Reed, and distinguished Members of the Committee, thank you for 
the opportunity to appear before you today and for your 
consideration of my nomination to be the Director of Cost 
Assessment and Program Evaluation, or CAPE. It is truly an 
honor to appear before you.
    I am grateful that President Trump had the confidence to 
nominate me for this position, and I thank Secretary Mattis for 
his support.
    First, please allow me to introduce my wife and two boys, 
who are with me today. You should know that we are a defense 
family. My wife Veronica recently left CAPE. My oldest son 
Mitchell interned at the House Armed Services Committee last 
summer, and my son Justin wants to build either military robots 
or satellites. He just has not decided which.
    Chairman McCain. Welcome to all.
    Mr. Daigle. CAPE is truly an exceptional organization. It 
plays a crucial role in providing independent cost and schedule 
estimates that improve the performance of the defense 
acquisition system. It objectively analyzes defense programs. 
Its analyses allow the Secretary of Defense to make informed 
decisions. It also uses these cost and program analyses, in 
collaboration with its Comptroller partners, to develop 
alternative investment strategies for the Department's future 
year's defense program. But most important, CAPE comprises a 
team of highly talented, experienced, and dedicated 
professionals that make the organization exceptional. If 
confirmed, it would be my honor to lead such an organization.
    I have a decade of experience analyzing defense programs, 
as the lead for acquisition policy on the House Armed Services 
Committee, as the Executive Director of the Military 
Compensation and Retirement Modernization Commission, and as a 
member of the CAPE team. If confirmed, I would leverage these 
experiences to help rebuild the capability and capacity of our 
Armed Forces.
    Defense sequestration constraints must be eliminated as 
they have weakened our military at a time when threats to our 
Nation all across the globe are rising. Concurrently, 
additional reforms must be pursued so that available resources 
are used to maximize the lethality of our Armed Forces. If 
confirmed, I would welcome the opportunity to assume the 
responsibilities of this position and, with my colleagues here 
on the panel, support the Secretary of Defense in these 
efforts.
    Thank you again, and I look forward to answering your 
questions.
    [The prepared statement of Mr. Daigle follows:]

                  Prepared Statement by Robert Daigle
                           opening statement
    Thank you. Chairman McCain, Ranking Member Reed, and distinguished 
Members of the Committee, thank you for the opportunity to appear 
before you today and for your consideration of my nomination to be the 
Director of Cost Assessment and Program Evaluation, or CAPE. It is 
truly an honor to appear here before you.
    I am grateful that President Trump had the confidence to nominate 
me for this position, and I thank Secretary Mattis for his support.
    First, please allow me to introduce my wife and 2 boys, who are 
with me today. You should know that we are a defense family--my wife 
Veronica recently left CAPE, my oldest son Mitchell interned with the 
House Armed Services Committee last summer, and my son Justin wants to 
build either military robots or satellites--he just hasn't decided 
which.
    CAPE is truly an exceptional organization. It plays a crucial role 
in providing independent cost and schedule estimates that improve the 
performance of the defense acquisition system. It objectively analyzes 
defense programs; its analyses allow the Secretary of Defense to make 
informed decisions. It also uses these cost and program analyses, in 
collaboration with its Comptroller partners, to develop alternative 
investment strategies for the Department's Future Year's Defense 
Program. But, most important, CAPE comprises a team of highly talented, 
experienced, and dedicated professionals that make the organization 
exceptional. If confirmed, it would be my honor to lead such an 
organization.
    I have a decade of experience analyzing defense programs--as the 
lead for acquisition policy on the House Armed Services Committee, as 
the Executive Director of the Military Compensation and Retirement 
Modernization Commission, and as a member of the CAPE team. If 
confirmed, I would leverage these experiences to help rebuild the 
capacity and capability of our Armed Forces. The Budget Control Act, 
whose sequestration constraints must be eliminated, has weakened our 
military at a time when threats to our national security all across the 
globe are rising. Concurrently, additional reforms must be pursued so 
that available resources are used to maximize the lethality of our 
Armed Forces. If confirmed, I would welcome the opportunity to assume 
the responsibilities of this position and support the Secretary of 
Defense in these efforts.
    Thank you again, and I look forward to answering your questions.

    Chairman McCain. Thank you.
    Mr. Norquist?

STATEMENT OF HONORABLE DAVID L. NORQUIST TO BE UNDER SECRETARY 
                    OF DEFENSE, COMPTROLLER

    Mr. Norquist. Chairman McCain, Ranking Member Reed, and 
Members of this Committee, it is an honor to appear before you 
today as President Trump's nominee to be Under Secretary of 
Defense, Comptroller, and Chief Financial Officer (CFO). I am 
humbled by the confidence the President and Secretary Mattis 
have shown in nominating me, and I thank the Committee for its 
consideration of my nomination.
    On a personal note, I would like to recognize my father, 
Warren Norquist. The lessons my parents taught me are the 
foundation of who I am.
    I would also like to express my appreciation to my wife 
Stephanie for her love, her dedication to our family, and 
especially her willingness to support me in this nomination 
process as she is all too familiar with the long hours that 
would accompany a return to government service.
    Finally, my children, Warren, Elise, and Vivian. They are a 
constant reminder that the decisions we make today determine 
the America they will live in tomorrow.
    Chairman McCain. Welcome to the family, and we are very 
happy your brother is not here today.
    [Laughter.]
    Mr. Norquist. I began my career as a Federal civil servant, 
a GS-9 program/budget analyst, working for the Department of 
the Army. Over the last 28 years, I have worked financial 
management at virtually every level at which the Federal 
Government spends or oversees the expenditure of money, to 
include serving as Director of Resource Management at a 
military field site overseas, as well as Chief Financial 
Officer of the Department of Homeland Security.
    Each of these positions has the dual responsibility of 
protecting the Nation and protecting the taxpayers? money. It 
is a profound responsibility, but these are things I believe in 
passionately. It is what I do for a living. It is why I enjoy 
my work.
    Should I be confirmed as Under Secretary of Defense, 
Comptroller, my duties would include working within the 
administration and with the Congress to build robust defense 
budgets that fully support the Department's mission and the men 
and women in our Armed Forces.
    Unfortunately, we would not start from level ground. Years 
of sequestration have seriously undermined the readiness of our 
military and delayed its modernization. The fiscal year 2017 
omnibus is a first step and the pending fiscal year 2018 budget 
will be another. But this needs to be the beginning, not the 
end. Significantly more needs to be done, including fully 
eliminating sequestration-level caps for the defense budget.
    It is fitting that the Committee should consider the three 
of us in one panel. Helping the Secretary make the case for the 
right level of funding for defense requires close cooperation 
between Comptroller and CAPE. I believe I am safe in speaking 
for my colleagues when I say that should we be confirmed, we 
are committed to working as a team to achieve Secretary Mattis? 
objective of a larger, more capable, and more lethal joint 
force, driven by a new national defense strategy.
    If confirmed as Chief Financial Officer, I would also be 
responsible for improving the Department's financial management 
practices. As the topic of the audit has come up in several of 
my meetings with you, let me address it directly.
    It is time to audit the Pentagon. For 7 years or more, the 
Department has engaged in audit readiness, preparing for a full 
scope audit without starting it. This approach has diminishing 
returns. President Trump has called for conducting a full audit 
of the Pentagon. If confirmed, I would implement the 
President's vision.
    I recognize it will take time for the Department to go from 
being audited to passing an audit. Everything you have heard 
about the size and the complexity of the Department is true, 
and this legitimately makes any endeavor, including an audit, 
harder. But that is not a reason to delay the audit. That is a 
reason to begin.
    In 2006, DHS was in a similar position, having never passed 
a financial statement audit. When I was confirmed as CFO of the 
Department of Homeland Security, I implemented a process of 
remediation and accountability. Today, DHS has achieved four 
consecutive clean opinions. It was a bipartisan effort that 
depended upon strong support from Congress. If confirmed, and 
with this Committee's support, I believe we can bring similar 
change to the Department of Defense.
    In closing, I would like to thank the Committee for its 
consideration of my nomination, and I look forward to answering 
your questions. Thank you, Mr. Chairman.
    [The prepared statement of Mr. Norquist follows:]

                Prepared Statement by David L. Norquist
                           opening statement
    Chairman McCain, Ranking Member Reed, and Members of this 
Committee, it is an honor to appear before you today as President 
Trump's nominee to be Under Secretary of Defense (Comptroller) and 
Chief Financial Officer. I am humbled by the confidence that the 
President and Secretary Mattis have shown in recommending me, and I 
thank this Committee for its consideration of my nomination.
    On a personal note, I would like to recognize my father, Warren 
Norquist. The lessons my parents taught me are the foundation of who I 
am.
    I would also like to express my appreciation to my wife, Stephanie, 
for her love, her dedication to our family, and especially her 
willingness to support me in this nomination process as she is all too 
familiar with the long hours that would accompany a return to 
government service.
    Finally, my children, Warren, Elise, and Vivian. They are a 
constant reminder that the decisions we make today determine the 
America they will live in tomorrow.
    I began my career as a Federal civil servant, a GS-9 Program/Budget 
analyst working for the Department of the Army. Over the last 28 years, 
I have worked financial management issues at virtually every level at 
which the Federal Government spends or oversees the expenditure of 
money, positions ranging from Director of Resource Management at a 
military field site overseas to the Chief Financial Officer (CFO) of 
the Department of Homeland Security (DHS).
    Each of these positions has had the dual missions of protecting 
this Nation's security and protecting the taxpayers' money. It is a 
profound responsibility, but these are things I believe in 
passionately. It is what I do for a living. It is why I enjoy my work.
    Should I be confirmed as Under Secretary of Defense (Comptroller), 
my duties would include working within the Administration and with 
Congress to build robust defense budgets that fully support the 
Department's mission and the men and women in our Armed Forces. 
Unfortunately, we would not start from level ground. Years of 
sequestration have seriously undermined the readiness of our military 
and delayed its modernization. The fiscal year 2017 Omnibus is a first 
step and the pending fiscal year 2018 budget will be another. But, that 
needs to be the beginning, not the end. Significantly more needs to be 
done, including fully eliminating sequestration-level caps for the 
defense budget.
    It is fitting that the Committee should consider the three of us in 
one panel. Helping the Secretary make the case for the right funding 
for Defense requires close cooperation between Comptroller and CAPE. I 
believe I am safe in speaking for my collogues when I say that should 
we be confirmed, we are committed to working as a team to achieve 
Secretary Mattis' objective of ``a larger, more capable, and more 
lethal joint force, driven by a New National Defense Strategy.''
    If confirmed, as Chief Financial Officer I would also be 
responsible for improving the Department's financial management 
practices. As the topic of the audit has come up in several of my 
meetings with you, let me address it directly.
    It is time to audit the Pentagon. For 7 years or more, the 
Department has engaged in audit readiness, preparing for a full scope 
audit without starting it. This approach has diminishing returns. 
President Trump has called for ``conducting a full audit of the 
Pentagon.'' If confirmed, I would implement the President's vision.
    I recognize it will take time for the Department to go from being 
audited to passing an audit. Everything you have heard about the size 
and complexity of the Department is true, and this legitimately makes 
any endeavor, like an audit, harder. But that is not a reason to delay 
the audit--it is the reason to begin.
    In 2006, DHS was in a similar position having never passed a 
financial statement audit. When I was confirmed as CFO of the 
Department of Homeland Security, I implemented a process of remediation 
and accountability. Today, DHS has achieved four consecutive clean 
opinions. It was a bipartisan effort that depended upon strong support 
from Congress. If confirmed, and with this Committee's support, I 
believe we can bring similar change to the Department of Defense.
    In closing, I would like to thank the Committee for its 
consideration of my nomination, and I look forward to answering your 
questions.

    Chairman McCain. Thank you.
    Again, welcome to all the family members who are here 
today. I know you are proud of these individuals? service to 
the country and willingness to continue.
    I think all three of you are very highly qualified despite 
having worked over on the other side of the Capitol. We will 
forgive those indiscretions.
    [Laughter.]
    Chairman McCain. I just have one question that I want to 
explore with you. We have been wrestling, as I mentioned, for 
God knows how many years with the audit issue. We have these 
cost overruns, and then we invoke Nunn-McCurdy, which is 
basically an autopsy because it is so late in a program that 
very little can be done about it because of the cost overruns 
that have already occurred. But what seems to compound all of 
this problem is the fact that we do not have an audit. We do 
not know how much money is being spent and on what.
    You come before this Committee. There is a terrible cost 
overrun, and we complain about it and then next subject, and 
yet, we have a $2 billion cost overrun on an aircraft carrier. 
The most expensive weapon system in the history is the F-35 and 
the costs are still going up. I could go on and on.
    It seems to me that none of the three of you can do your 
job unless you have a handle on how much money is being spent. 
It would seem to me that would be a fundamental of trying to 
address this really unacceptable issue.
    I guess I would say, one, why do you think it has taken so 
long for us to complete an audit or even actually begin one? 
What do you want to do different than what has been done for 
the last 17 years as we have not completed an audit? What, in 
your view, is the smartest thing we can do to avoid these 
massive cost overruns which are an embarrassment to all of us 
who are supporters of a strong national defense? We will begin 
with you, Ms. McCusker.
    Ms. McCusker. Thank you, Senator.
    My understanding of what has prevented us from getting to 
an audit to this point is a long history of complex and diverse 
financial systems that were not designed to be auditable. They 
were really designed with budgetary reporting in mind and not 
financial statements. Combine that with just sort of the 
difficulty of placing a priority on this over time and the 
legacy systems not being able to talk to each other, I think 
that is what has led us to the point where we are today.
    I think what we are going to do differently is start the 
audit. As Mr. Norquist said in his opening statement, we have 
spent some considerable time and effort on audit readiness, and 
the time is now to start the audit so we can aggressively 
pursue corrective action plans that have accountability matrix 
in them and we can start reporting some progress.
    Chairman McCain. You are confident we can do it?
    Ms. McCusker. I am confident we can get started.
    Chairman McCain. Whoops. After 17 years, we can get 
started?
    Ms. McCusker. Yes. I think we have to get started so we can 
understand what it is going to take from what we find on the 
first audit to see how long it is going to take us to actually 
get to a clean audit. I do not think we can predict at this 
point how long that is going to take until we really start 
going after our action plans.
    Chairman McCain. Mr. Daigle?
    Mr. Daigle. I think there are two things that can be done 
in the short term.
    Chairman McCain. First of all, why do you think we have not 
been able to conduct an audit? Then what needs to be done?
    Mr. Daigle. Senator, I am not an expert on audit. I am not 
sure why we have not been able to do it.
    I would, instead, think that one of the things that we 
could do better than we do right now is data analytics inside 
the Department. Even after we get to a point where we have an 
audit, the underlying business systems, as I understand it, 
will still often have disparate data structures. One of the 
issues that CAPE has to deal with or any of the analytic 
organizations have to deal with inside the Department is 
Congress asks a question or the Secretary asks a question, and 
the first thing we have to do is a data call. CAPE gets 
information back, and then it has to spend time manually 
putting that data together, as Elaine said, from various legacy 
systems into a common data set.
    Reversing that thought process where we get closer to data 
analytics up front and a common data structure where we can 
avoid that kind of manual work every time will go a long way 
towards allowing the Department to centrally see what is going 
on across the enterprise and answer the questions that you are 
asking in a more timely manner.
    Chairman McCain. Mr. Norquist, in addition to what I just 
asked also, you were able to achieve an audit at the Department 
of Homeland Security. Except for size, what is the difference?
    Mr. Norquist. Let me take your questions in order, Mr. 
Chairman.
    First off, why does it take so long to start an audit? It 
should not. This is just a matter of priority. There are 
technical reasons on what it takes to pass an audit, but 
starting an audit is a matter of driving change inside a 
bureaucracy that may resist it. The challenge in a large 
organization, Homeland Security and Defense, is there is a lot 
of other demands. Leadership not only has to make it a 
priority, they have to continue to make it a priority when 
other things are distractive. It does not have to be the top 
priority, but it has to be one of the priorities over a 
sustained period of time. I think that challenge of maintaining 
that level of energy has kept the Department not just from 
passing on it but even starting the audit.
    The next question you asked about is, what would you do 
differently? First, of course, you need to start the audit. But 
from there, the audit has a number of things in it that are 
tremendously helpful if it is done correctly. When I was at 
DHS, the IG [Inspector General] worked with us, and his audit 
report did not just say ``pass/fail,'' it included a chart. 
Each organization across the top, each weakness down the side, 
and a red box whenever an organization contributed to the 
Department weakness. Somebody inside the Pentagon can say I do 
not contribute really, but that is because it is such a large 
thing. But if you see yourself called out, the answer is, well, 
can you fix the two problems within your control. That is all. 
Just fix those two. As each of them is held accountable fixing 
in their area, the problem becomes smaller and more manageable.
    One of the things to drive change is to move it so you can 
see the accountability for the corrective action plans at a 
level where people actually have the authority and the ability 
to implement change. That is one of the things that we did at 
Homeland Security. That is one of the things that I would look 
to bring to the Department of Defense is that corrective action 
plan linked to accountability over remediating those 
weaknesses.
    I think in regard to your question about overruns, one of 
the challenges is both accurate data, but also the timeliness 
of the information. How hard is it or how easy is it to get 
information about the changes so you can anticipate it rather 
than, as you pointed out, just doing the autopsy afterward?
    Then your last question is what is the difference between 
the Department and Homeland. It is really a matter of size. I 
think the other main difference is at Homeland we did not have 
a choice. When I was confirmed, the audit had already started, 
and so we were already underway. That is actually a huge help 
because I already had the prior year report. Should I be 
confirmed at Defense, we will not have that instantly, but that 
is the reason to get it started because it is such a useful 
tool. The scale will be there. Okay, that is fine. It just will 
take a number of challenges to work through it. But it is the 
same approach, and the same solution should be effective.
    Chairman McCain. Senator Reed?
    Senator Reed. Thank you all very, very much.
    Let me direct a question following this line of questioning 
about the audit to Mr. Norquist and Ms. McCusker.
    I think you made a very good point in your opening 
statement, Mr. Norquist. I think the Department was waiting for 
the moment, they could pass an audit, and that is like waiting 
for Godot. It never really comes the first time out for any 
organization is my sense.
    But I suspect in the process of starting the audit, you are 
going to find not only constraints within the Department but 
also perhaps statutory issues. Both you and Ms. McCusker, I 
hope, would keep the Committee informed of additional 
legislative steps that we can take. The Chairman has been an 
extraordinary leader on acquisition, along with Chairman 
Thornberry. But I think we could benefit, as well as the 
Department, from the audit. I will just get your thoughts on 
that point and then Ms. McCusker.
    Mr. Norquist. I completely agree, and there may be areas 
where there is a legislative requirement to do something one 
way that is inconsistent with accounting standards. I would 
look, should I be confirmed, to come back to the Committee and 
say what was the intent of that legislation and can we achieve 
it a different way that does not convolute the financial 
transaction processes.
    Senator Reed. Thank you.
    Ms. McCusker, your comments.
    Ms. McCusker. Yes, I absolutely agree. I think that there 
is going to be a lot of important things that we are going to 
learn during this first cycle, and if we learn anything from a 
statutory perspective, we will absolutely keep in touch with 
you and work with you to resolve those issues.
    Senator Reed. Thank you.
    Mr. Daigle, CAPE has extraordinary responsibilities in 
terms of developing these new weapons platforms and monitoring 
the development. Many times we look back sort of with chagrin 
because the requirements from this perspective look absolutely 
unrealistic. One of your challenges is coming up with very 
realistic, very practical requirements that advance the 
capabilities of the service but they are not unreachable and so 
expensive.
    Can you give us a sense of how you are going to approach 
that issue?
    Mr. Daigle. Senator, my first steps would be to implement 
the acquisition reforms that both chambers implemented last 
year, which I think goes directly to the question you are 
asking. Part of it is making sure that the results of the 
analysis of alternatives on the front end of an acquisition 
system where we look at a gap in capabilities and assess 
alternative ways of meeting that gap or fulfilling that gap are 
teed up to the senior levels of the Department in a way that 
brings the requirements and the resourcing and the acquisition 
communities together. So Having those three silos, if you will, 
historical silos of the overall big A acquisition system 
together, making that trade space early on, and trying to 
figure out what is affordable within the top line will help 
address the kind of gold-plated requirements that we have heard 
about through the years.
    The second piece of that is the independent cost estimation 
process, since the Weapon Systems Acquisition Reform Act, 
WSARA, was implemented in 2009, has really been quite 
effective. We see that the cost estimates between CAPE and the 
Services have come much closer. We have seen a decline in the 
number of Nunn-McCurdy breaches. We have seen a decline in cost 
growth since WSARA on weapons programs. Continuing that good 
behavior is going to be instrumental.
    The last thing I would say is more analysis and more 
consideration up front of the sustainment tails of the weapon 
systems must be part of the next step of what we do in the 
acquisition arena.
    Senator Reed. Let me just ask very quickly because my time 
is short of all three of you. Mr. Daigle alluded to it in his 
opening statement.
    Big organizations, CVS, Amazon, have mastered or at least 
done much better with big data than DOD and using that, as Mr. 
Daigle suggested, to really fine tune their programs, their 
platforms, delivery systems, whatever. In fact, my sense--and 
you can correct me--is that unlike the good old days when DOD/
Pentagon led the way on these things, they are very far behind 
in terms of harnessing big data.
    Just quickly your comment on that point, Mr. Norquist, Mr. 
Daigle, and Ms. McCusker.
    Mr. Norquist. I agree with you, Senator. I would point out 
that part of the use of data analytics, one, is to clean up the 
data, but once you have reliable data, there are more things 
you can do with it. There are more opportunities for reform and 
efficiency that start with everyone agreeing that these are the 
right numbers. I think it opens the door to make greater use of 
data analytics.
    Senator Reed. Thank you.
    Mr. Daigle?
    Mr. Daigle. I agree completely, Senator, and if confirmed, 
I would be quite eager to work on that.
    Senator Reed. To your knowledge, who is responsible for the 
big data effort now or anyone in the Department? Would that be 
the Comptroller, or is it something that the-- Secretary Work 
or somebody?
    Mr. Daigle. It is my understanding the leading person or 
the leading organization right now is the DCMO [Deputy Chief 
Management Officer].
    Senator Reed. Ms. McCusker?
    Ms. McCusker. Yes, I absolutely agree as well. I think that 
any opportunity we have to leverage the capabilities and 
technology, as you mentioned in terms of the big companies, the 
Department should look into that, and if confirmed, I would 
definitely do that.
    Senator Reed. Thank you.
    Thank you very much, Mr. Chairman.
    Chairman McCain. Senator Perdue?
    Senator Perdue. Thank you, Chair.
    Mr. Norquist, what reasons do you believe have been given 
so far that are credible in terms of not having the audit? I 
just have one quick point before I go to the other two 
questions real quick. Have size and complexity been used as a 
reason why an audit has not been successfully completed so far?
    Mr. Norquist. That is one of the explanations, which is the 
size and the complexity. Part of it is since most people in the 
organization had not experienced an audit before, you did not 
have as much exposure to what it should look like, whereas at 
Homeland, we had a number of groups who came together from 
places that had at least had an audit, even if they had 
struggled, and therefore, they knew what to expect. It was 
easier to train or coach them on what was coming.
    Senator Perdue. That is a great point. If you look at the 
size and complexity issue, my point, coming from the business 
world, is the Department of Defense is only a little larger 
than Walmart. I cannot imagine Walmart calling the SEC 
[Securities and Exchange Commission] or any other agency and 
saying we are too large and complex to file our documents this 
quarter. I agree with your point.
    Secondly, the spend it or lose it. You commented briefly on 
that. In 2015, we spent about $275 billion under contracts. 
Yet, in the last week of the year, we spent 10 percent of the 
entire $275 billion in the last week of the year. Can you 
comment on that and what you would do to look at that?
    Mr. Norquist. Sure. I think there are two things that 
happened. One is an understandable hesitation, if you do not 
know exactly how much you are going to have, to move it until 
you are certain how you are going to go. So they save it up 
until the very end. Then they are like, okay, now I have to 
spend it. That is a consequence, a little bit, of 
unpredictability.
    The other part is the use it or lose it effect of the 
legislation, which is----
    Senator Perdue. I am sorry. Can I just expand on that 
point? So Congress' lack of consistent budgeting and timeliness 
of that budget could actually contribute to that? Is that what 
you are saying?
    Mr. Norquist. It could but it does not have to be Congress. 
It could also be the headquarters of your organization. Whoever 
is holding your money, if you do not know how much of it you 
are going to get, there is a temptation to make sure you can at 
least cover the essentials. Then when the additional comes 
down, you go like I can do more now. At any level where that 
occurs, you can have that challenge.
    The other effect, of course, is that O&M [operations and 
maintenance] money expires, and this can create an incentive 
for people to use it or lose it. I think the point you were 
referencing is when Homeland Security was formed, they gave a 
provision in there that said if you do not spend it, we will 
give you 50 cents for every dollar at the beginning of the next 
fiscal year. I think the congressional intent on that was if 
you do not spend the dollar in exchange for 50 cents, it was 
probably not an exciting use of the dollar and we would like 
you not to do it. There are some pros and cons to that I would 
want to discuss before somebody did that because there are some 
challenges in implementing. But there has been a series of 
efforts I know from different people to look at that and say 
how do we discourage that sort of behavior.
    Senator Perdue. Mr. Daigle, today we acquire a lot of 
software, a lot of high-tech stuff, and yet the acquisition 
policies and regulatory schemes that govern those were 
developed in an era before the development of a lot of this 
technology. I mean, this iPhone, for example, has more 
computing power than NASA did when we put men on the moon.
    The question I have is there are outside groups like the 
Defense Innovation Board. I do not know if you guys are 
familiar with their work. How would you interact with someone 
outside to help us close that gap to get back to the time when 
DOD was actually the leader in technology?
    Mr. Daigle. Senator, I completely agree. Even in terms of 
CAPE's cost estimation processes, they are not really in line 
with the way the private sector thinks about cost estimation 
for software development. If confirmed, that is one of the 
things that I would look at.
    The Defense Science Board, for example, is coming forward 
soon. I have spoken with them several times about a report that 
they have ongoing to look at the way the Department develops 
software, tests software, costs software, and deploys software 
to warfighters and whether or not we can speed up that entire 
process in the same way that updates to your iPhone apps come 
out sometimes without your knowledge.
    I completely agree that software development is something 
that needs a look inside the Department, and if confirmed, I 
would absolutely do it.
    Senator Perdue. Ms. McCusker, quickly. Our acquisition 
processes in space. This is again a technology question. But 
the auditing of that--I know in business, the benefit of an 
audit is not necessarily just the financial issues. It is also 
comparing to best practices and that sort of thing. In a new 
area where there may not be best practices, how does an audit 
help us prepare for the next gin-up, if you will, in needs for 
our space defense?
    Ms. McCusker. I think the most immediate thing that comes 
to mind is it gives you a chance to do things right from the 
start. If you have an audit when you are beginning a new 
activity, you have the benefit of developing the reporting 
structure and the systems and the accountability that you would 
need for an audit.
    I cannot speak specifically to the area that you are 
referencing, but I can look into that, if confirmed.
    Senator Perdue. Great. Thank you.
    Thank you, Mr. Chair.
    Chairman McCain. Senator Ernst?
    Senator Ernst. Thank you, Mr. Chair.
    Thank you to our panelists today.
    I appreciate what you are attempting to do or hope to 
attempt to do within DOD. I served as a county auditor for many 
years, and we understand that certainly to get a clean audit, 
you have to have an accounting system that actually works. That 
is my concern, is that we do not have an accounting system 
within the DOD that actually works.
    Mr. Norquist, I would like your thoughts on what we can do 
to improve the accounting system that currently exists within 
DOD, and what other business practices would you implement that 
could help us achieve that clean audit of DOD?
    Mr. Norquist. Sure. I think the first challenge, as you 
pointed out, is there are a large number of accounting systems 
in the Department of Defense. It is not essential to get down 
to one, but getting down to a small number would be a step in 
the right direction.
    There are also a lot of feeder systems that are in 
accounting but are essential to provide data that were not 
built to talk to each other. There are techniques of ways of 
sharing data, or at least when a new system is implemented, 
that it is set up from the beginning to provide data correctly. 
Some of the programs when implemented, if they have a firm that 
tests that, not just from a performance perspective, from a 
compliance or an audit perspective, you can have greater 
confidence that when the systems are turned on, they are going 
to do what they are supposed to do.
    You talked about other ways of looking at the reform. Under 
what we call A-123, you test entire processes and you look at 
what are called key controls. The idea is what is it that if it 
goes wrong creates the biggest risk to our organization. Do you 
know what those controls are and are you monitoring them?
    The process of doing that often helps you uncover 
inefficiencies. There is a whole process of why is the person 
entering the data here and then it being reentered here, and 
then it is not being transferred when it goes to this third 
player who has to go look it up. It can come out of those 
processes where you can find ways to streamline it, and the 
best practice is load it once, load it at the beginning, and 
make sure it carries consistently through, and that tends to 
both reduce costs and improve efficiency.
    Senator Ernst. That is very good. That is the type of 
attitude and foresight that we are looking for to tackle this 
problem in DOD. It has been years. We need to get this done.
    The Chairman mentioned cost overruns with a number of 
programs, and you mentioned inefficiencies. We have seen that. 
The Chairman mentioned the F-35, which is great to develop 
these systems to compete with our near-peer competitors. 
However, there are times that I think we can use just as 
effective means that have cost us less. To that, I am going to 
go to Ms. McCusker.
    Have you worked with the Combat Dragon program?
    Ms. McCusker. Yes, Senator. When I first arrived at 
CENTCOM, Combat Dragon was an idea of then General Mattis on 
doing an experiment to test the application of light attack air 
more closely attached to ground forces. Over the last 5 years, 
we conducted an experiment in CONUS [the Continental United 
States] and then we deployed a couple of aircraft to Iraq to 
test that concept and to test specifically the expeditionary 
nature of it and the cost. We kind of pushed the system to see 
what it can do.
    The final report on that has been sent to the Department 
and they are looking at this as an option for the future, maybe 
a cheaper way to do things in certain environments.
    Senator Ernst. We certainly do have the Combat Dragons in 
existence. Right? They were mothballed, put away in hangars. Is 
that correct?
    Ms. McCusker. Yes. We took a transfer of two OB-10's from 
NASA actually to do the experiment and did the weaponization on 
them, then de-milled them afterwards.
    Senator Ernst. Exactly. I think that proves a point that 
there are useful things that we already have in our inventory 
that can be used in the right environment and situation. It 
does not always have to be the highest technology, the fastest 
plane, the most expensive plane that can get the job done. 
Sometimes it is just thinking back a little bit and what is the 
appropriate use of what we have in our inventory instead of 
investing in these high-tech, high-dollar programs, which again 
are essential if we need to compete with our near-peer 
adversaries. But sometimes programs like that are just as 
effective in a different type of environment.
    Thank you, Mr. Chair.
    Chairman McCain. Senator Rounds?
    Senator Rounds. Thank you, Mr. Chairman.
    Mr. Norquist, in South Dakota during the time in which we 
had audits performed on different State agencies, there was an 
opportunity that we used both when I was in the legislature and 
then when I was Governor, and that was that the audits would be 
delivered to the appropriations committee and then the 
authorizing committees. When it came time to look at a program, 
the audit was also available to them. In doing so, the 
appropriators could ask specific questions about whether or 
not, with any discrepancies within the audit, that they could 
be rectified or at least the directions or the plan to rectify 
would be laid out before the operating committee.
    Do you know of any such activity like that within the 
Federal Government today?
    Mr. Norquist. Yes, Senator. When I was at the Department of 
Homeland Security, the audit was a pressing issue, and when 
witnesses would come up and testify, the Committee would ask 
about the status of the audit and the findings. As certain 
groups fixed their problems, the members would point out and 
congratulate them for success, and the few that were the 
stragglers discovered it far less comfortable to testify 
because they were standing out as the reason that the whole 
Department was being held back. I know that there is language I 
think in the NDAA [National Defense Authorization Act] that 
requires that the audits at the Department of Defense go both, 
should I be confirmed, to the Comptroller's Office, but also to 
Congress.
    Senator Rounds. DOD has been forced to operate under 
continuing resolutions for extended periods. Can you tell this 
Committee your view with regard to continuing resolutions and 
your role in assisting the Secretary with possible future CRs?
    Mr. Norquist. The challenge with the CR tends to be their 
length, and if your organization looks the same in October as 
it does in January as it does in May, that may not be an issue. 
But at the Department of Defense things change. Programs move 
from R&D [research and development] to procurement. Acquisition 
numbers are either ramping up or they are ramping down. The 
steady state is sort of an unstable and unsatisfactory 
position.
    I think one of the challenges is trying to avoid CRs, 
trying to get predictability over the next several years for 
the funding levels. There are things that, should I be 
confirmed, I would look to do to try and make them less 
disruptive. But even then you are sort of mitigating the 
damage. The ideal solution is a several-year plan where you 
know where you are going to be and can build budgets 
accordingly.
    Senator Rounds. Mr. Daigle, sustainment costs are the long-
term driver of the F-35 total cost of ownership. A 2014 GAO 
[Government Accountability Office] report estimated that DOD 
would incur an extra $4 billion a year in operating and 
sustainment if the F-35 was fully fielded as planned. Do you 
believe there are any alternative contracting approaches that 
could lower these particular costs?
    Mr. Daigle. I do not have any specifics right now, but if 
confirmed, that is definitely, given the size of the program, 
something that CAPE would have a strong hand in evaluating.
    Senator Rounds. Ms. McCusker, you stated in the answers to 
your advance policy questions that it will be necessary for the 
OMB [Office of Management and Budget] to develop a resourcing 
strategy which will meet the Department's priorities for 
readiness, modernization, capacity, and lethality. How do you 
envision your role in this process?
    Ms. McCusker. I think in conjunction with Mr. Norquist and 
actually Mr. Daigle, we have a central role to perform in 
conducting the analysis to link the resources that we need to 
conduct a strategy that the President and the Secretary have 
outlined in a way that allows us to provide compelling 
information to OMB to support the Department's top line.
    Senator Rounds. Mr. Daigle, perhaps I am just an optimist, 
but I am very hopeful that the new long-range strike bomber, 
the B-21, which is under development today, will come in at or 
below budget. I am an optimist.
    But let us just assume that we have a major program that 
actually does come in at or under budget. If that were the case 
and in your review you look at it and you find unique planning 
or unique things, do you believe that your office is in a 
position to share those techniques with other areas to perhaps 
see that those planning techniques and so forth be adopted 
elsewhere as well?
    Mr. Daigle. Absolutely, Senator, more so if we find lessons 
learned that work. I would expect to share those in the next 
analysis of alternatives on the next program and force the 
system to evaluate those best practices. Absolutely.
    Senator Rounds. Very good.
    Thank you, Mr. Chairman.
    Chairman McCain. Senator King?
    Senator King. Thank you, Mr. Chairman.
    Mr. Daigle, I would like to follow up on those questions. 
One of the real issues that has confronted the Defense 
Department over the not so recent past but continuously has 
been procurement and the escalation of costs and also time, 
that it takes so long to bring an idea to fruition. In fact, we 
had testimony before this Committee not long ago that companies 
in Silicon Valley do not even bid on contracts with the 
Pentagon because they find it so burdensome and over-regulated.
    What are your thoughts on how we can get a hold of this 
procurement process?
    One of the things I have observed, we have learned in these 
hearings is quite often we are trying to build devices while we 
are designing them. That is devices that means everything from 
a handgun to a destroyer. Give me your thoughts on how we get 
this procurement issue under control because it is hurting the 
country and it is hurting the Military Services.
    Mr. Daigle. This could be a long answer because there is a 
lot to discuss in there.
    Let me begin by saying that the work from the committees 
over the last couple years in terms of open systems 
architecture presents an opportunity, if you will, to 
restructure the acquisition system, to take what is typically 
considered a major defense acquisition system and break it into 
component parts, each of which should be developed and upgraded 
on its own technology cycle. Realistically, we are not going to 
be in a position where we can build an aircraft carrier 
quickly. That is going to take time. Building our next fighter 
aircraft will take time to design and test and to build. But it 
is the components that get strapped onto those platforms that 
really provide the capabilities to the warfighters.
    Senator King. Is one possible answer modularization so that 
we do not have to rebuild an entire weapon system, but we can 
plug and play the different sections?
    Mr. Daigle. Absolutely, Senator. At the major defense 
acquisition program, that would be an approach that I think the 
Department should explore fully.
    At the process level, we still have work to be done. If you 
think about a typical MDAP, a requirements process can take 2 
or 3 years. So I have an idea. I have a gap. I have an idea of 
how to fill that gap. I need to specify the requirements for 
that. That can take 2 or 3 years. Once I have that done, then I 
can request funding in the POM.
    Senator King. Why does it have to take 2 or 3 years? 
Eisenhower retook Europe in 11 months.
    Mr. Daigle. You are getting to the point at the end of the 
story, which is we need to figure out faster ways to do this. 
It should not take 2\1/2\ years to develop requirements 
documents. Within CAPE, typical timelines for an analysis of 
alternatives is a couple of years in and of itself. The 
planning for these systems needs to be done deliberately, but 
it should not take 7 to 9 years to get from I have a capability 
gap to somebody who is bending metal to build something to fill 
that capability gap.
    The front end of that process needs to be evaluated. Part 
of that is the programming process and the budgeting process. 
Right now, even after we have the requirements done, the 
Services have to POM for it, and then it comes up to our 
organizations for review. Then it goes over to OMB for review. 
Then it comes over here for review, and then the money 
eventually ends out back at the program office. That in and of 
itself can be 2\1/2\ years.
    The time on the front end before we actually start 
development of a weapon system in and of itself pushes our 
acquisition system far outside of the technology cycle.
    Senator King. The time on the front end is the final point 
I wanted to make. Abraham Lincoln was once asked what he would 
do if he was given an hour to split a cord of wood. His answer 
was I would spend the first 15 minutes sharpening his axe.
    I hope that before you enter into the maelstrom of this job 
and the day-to-day pressures, that you will take some time to 
sharpen your axe to think about how to change this system in a 
broad and comprehensive way because it is not serving us well, 
but it is not going to be fixed if you have to do 16 other 
things. I would urge you, as a kind of beginning process, to go 
off-site somewhere with some smart people that know about this, 
people who work in the government, out of the government, Frank 
Kendall, others and say how can we restructure the system to do 
it faster, more dependably, and more economically. I think this 
is a crucial task as we are going into the B-21, the Ohio 
replacement, the missile upgrades, all of the significant 
expenditures that we have coming toward us. I hope you will 
take some quiet time, if you will, to think about this 
systematically rather than just tinkering with it while you are 
putting wallpaper up over there.
    Thank you, Mr. Chairman.
    Mr. Daigle. You have my commitment.
    Senator King. Thank you, sir.
    Thank you, Mr. Chairman.
    Chairman McCain. Mr. Daigle, you might look at the way that 
Kelly Johnson of Skunk Works went into the desert of Nevada and 
developed an SR-71 in, I think it was, 15 months. What has 
changed today? That is what you ought to look at because what 
you just described to Senator King is exactly why, after 
grappling with this issue in this Committee, we have made so 
little progress. It is absolutely disgraceful. I hope you will 
start thinking outside the box.
    I get a new one of these every week, year, whatever it is 
[holds up phone]. Whatever time it takes me to figure it out, 
it is time for a new one.
    But the point is if they can do this, which is cutting edge 
of technology, why in the world would we have to go through 
what you just described to Senator King?
    Mr. Daigle. I do not have a good answer for that, Senator.
    Chairman McCain. I guess we do not either.
    Senator Tillis?
    Senator Tillis. Thank you, Mr. Chair.
    First off, congratulations to all three of you. You should 
be very proud and your families as well for being nominated.
    On the audit, first, Mr. Norquist, I want to thank you for 
the time that we have spent in the office. We were able to 
drill down on a number of subjects. I know that the audit has 
been covered several times here. I have full confidence that we 
will get the underlying systems right and some of the processes 
aligned so that they can perform an audit.
    But I would encourage you and Ms. McCusker to not go in 
there with a mindset, once you get inside there, well, we not 
only got to do an audit but we got to be absolutely sure that 
we pass everything. The reason why audits exist is to find out 
where the vulnerabilities are to create after-audit reports so 
that you can act on them. Let us just not get perfect. Let us 
get the cycle going. I understand, coming from a firm that 
completed these for the private sector, there are some 
foundational things that need to be worked on, but we need to 
get past this audit-ready mentality which is not only be audit-
ready but make sure we come out with shining colors to actually 
just start getting the job done to learn a lot from it.
    Mr. Daigle, we were talking about sophisticated equipment. 
This is one of my favorite props. Sophisticated equipment, 
lengthy delays, and acquisitions. This is for a handgun, 10 
years, 680 pages. When you talk to the people that put it 
together, they said there are only 39 pages that are technical 
specifications. Can I take that out and not have to deal with 
the rest? Ten years for a handgun? We are wondering why it 
takes 20 years for any sort of complex system. I am surprised 
it does not take 50 years if it takes this long to get a 
handgun done.
    Program evaluation and assessment. To what extent do they 
get into assessing the total cost to make an acquisition 
decision? In other words, let us not get into what it is going 
to cost to field the capability once it has been specced, but 
come up with norms for how much it should cost because I am 
pretty sure it is not 10 years and 700 pages for a handgun. Is 
that within the lanes or possibly within the lanes of the job 
you will be assuming?
    Mr. Daigle. Senator, that is not something I think CAPE 
does on a regular basis. Having said that --
    Senator Tillis. Well, who does?
    Mr. Daigle. I would look to AT&L [acquisition, technology, 
and logistics] for the metrics and for the tracking of how long 
things take.
    Senator Tillis. When you do program assessment, when you 
are finally going back and doing program assessment and an 
evaluation, do you go back and take a look at the fully 
burdened cost for that program, in other words, all the time 
leading up to the actual program initiation?
    Mr. Daigle. I do not believe CAPE typically does that.
    But having said that, acquisition planning is a program 
just like anything else. So CAPE could be tasked to assess how 
long that takes, how much it costs.
    Senator Tillis. I think it would be helpful. I think that 
if we go back and take a look--history could be very 
instructive in terms of how we stratify going back to some of 
the points that were made about how we can streamline or 
expedite acquisitions. I think we are, in some cases, putting a 
$100 saddle on a $10 horse. I do not necessarily think the 
acquisitions process for a handgun has to rise to the same 
level as the Joint Strike Fighter, but I do believe that we 
have systems and processes that do not stratify along the lines 
of complexity and mission focus. I think that that is an area 
that we have to go back, look at existing programs, and see how 
they ran off the rails to be instructive to future programs so 
that we stratify them appropriately. Does that make sense to 
you, how you all can play a role in that?
    Mr. Daigle. It does.
    Senator Tillis. The last question I had was for either Ms. 
McCusker or Mr. Norquist. What do you think is left based--I 
know you are not confirmed, so you may have limited 
information. But if you take a look at the process leading up 
to getting the audit done, what big rocks still need to be 
turned over before we are prepared to actually get the audit 
completed and start acting on the audit recommendations? Mr. 
Norquist?
    Mr. Norquist. There are a couple of steps. The first one is 
there is a letter the Secretary would sign that, should I be 
confirmed, I think is prepared out of the Comptroller's Office 
that says, yes, it is worth to go ahead and start the audit. 
Several of the contracts are already in place. The IG who owns 
all of the contracts for the audits would say go. There is one 
with the Navy that has been held up on an issue that needs to 
get resolved. Should that be resolved, and you get all of them 
underway starting next fiscal year, hopefully you would start 
to learn things from it along the way. But certainly at the end 
when they give the report, you would have detailed findings, 
and then you would have the corrective action plans executed 
against them. I think at this point it is making sure that you 
continue to have leadership support saying, yes, this is what 
we want to do. This is the direction we want to go. Let us get 
it started.
    Senator Tillis. Thank you, all three, for being here. Best 
of luck. I look forward to supporting your confirmations.
    Mr. Norquist. Thank you, Senator.
    Senator Reed [presiding]. On behalf of the Chairman, 
Senator Warren, please.
    Senator Warren. Thank you, Mr. Chairman.
    Mr. Daigle, thank you for meeting with me earlier today.
    I want to talk a bit about your obligations to work with 
AT&L to oversee the DOD's major acquisition programs. As you 
know, DOD currently spends about $180 billion every year on 
acquiring major weapon systems. While the Department has 
improved outcomes in recent years, some analysts have suggested 
that the reason they have improved outcomes has been more to do 
with budget pressures limiting the number of new programs that 
were started and forcing more discipline into the few starts 
that did occur.
    If you are confirmed, you are going to be responsible for 
making sure that every taxpayer dollar is spent both 
efficiently and wisely. The question I would like to ask, Mr. 
Daigle, is if the defense budget increases, as the President 
would like, how do you ensure a disciplined approach to what 
programs are started and what kind of shape they are in, not 
that we just shovel money in, but that we really are 
disciplined and are going to get an effective program out on 
the other end that is going to contribute significantly to our 
safety?
    Mr. Daigle. Senator, I would say the answer to that is 
strong, independent, unbiased analysis of program requirements, 
program capabilities, and program costs, teeing those up to 
leadership and oversight bodies and making sure that the folks 
that are making the decisions have the best information 
available in terms of the pros and cons and the good and the 
bad and the ugly of acquisition programs.
    Senator Warren. Good. I take it, part of that too, is 
making sure that cost estimates are public. We spoke a bit 
about this earlier.
    Mr. Daigle. Yes, ma'am.
    Senator Warren. Good, good.
    Mr. Norquist, if I could ask you--again, thank you for 
taking the time to meet with me.
    We had an interesting conversation about the Department's 
progress or maybe I should say delay in finally submitting to 
an audit. You know that there is tremendous frustration right 
now in Congress about DOD's lack of progress in this area. You 
and I talked about why the can keeps getting kicked down the 
road on that first audit and particularly about the impact of 
the fear of failure.
    Let me ask you here in a public hearing. Do you think DOD 
can get a clean audit opinion on its first try? Do you think it 
matters?
    Mr. Norquist. I do not think they can get a clean audit 
opinion on their first try, Senator. In fact, I think it would 
be unproductive for them to be focused on that. I would rather 
everyone be focused on disclosing and discovering as many of 
the issues as possible. You know, one of the things that helped 
at DHS was I told everyone you are going to fail the first 
year. Do not worry about it. Let us see how many of the 
problems we can find now because if we find them 3 years from 
now, we have lost 3 years worth of opportunity to remediate. My 
view is they should not focus on that part. They should focus 
on getting started, finding the problems, and fixing them.
    Senator Warren. All right, good.
    You know, I feel like postponing the audit because you 
might not get a good result is kind of like not going to the 
doctor because you do not want to hear what the doctor say. It 
does not make problems any better.
    Mr. Norquist. An excellent analogy, Senator.
    Senator Warren. All right, good. I am glad that means you 
are going to be a strong voice for pushing towards these 
audits.
    Can you give us your perspective on the kinds of cultural 
changes that hinder progress toward a full audit and how you 
think about changing the culture, using your experience from 
DHS in that?
    Mr. Norquist. Absolutely. There is a cultural aspect to 
this. You have organizations that are not used to being 
audited. In fact, one of the things that will be a surprise is 
they are not used to getting audited on the same thing again. 
So the auditor comes through. He writes your recommendation. 
You say, okay, we made a mistake. Thank you and we promise to 
do better. Well, they come back. They come back every year. 
That is not a problem. That is actually a huge help because now 
when you fix something, a year later he will be saying, well 
done, it is fixed, or that is odd. It is not. You know, what 
are you doing --
    Senator Warren. I think what you are talking about is 
accountability?
    Mr. Norquist. It is accountability, yes.
    But there is an up side to that which is you know there 
will be someone who cares enough to come back and say you fixed 
it, well done, and so you will get to see that.
    The other part is there is an exposure. There are people 
who have been auditors before. What I found at DHS when I 
showed up is there was one person in my organization who I knew 
had been an auditor before, and their reaction to every meeting 
was completely different. The staff would sort of get taken 
aback and a little bit offended by the exchange, and you would 
have the healthy body language when you are meeting with your 
auditor. This gentleman--he is an exceptionally good gentleman, 
Mike Weckler--would take me aside and say, boss, they have to 
do this. That is the audit structure. They are going to ask the 
same questions, and frankly they are going to ask you the same 
set of questions next year we should have the answers for when 
they show up.
    We started hiring a couple people with audit experience, 
not a lot but just enough within the organization so that 
people would understand the auditors follow standards. They ask 
for certain things. There is an expectation. Also there is a 
way of dealing with them when there is an alternative solution. 
If you have been an auditor, you can go back to them and say I 
am going to do it this way instead. Oh, that is okay. That is 
acceptable under the audit standard.
    There is training you need for professionalization, and 
there is a mix of bringing in folks with that other perspective 
that really helps shift the culture of the organization.
    Senator Warren. Thank you very much. I think this Committee 
stands ready to provide you with any additional tools you may 
need or incentivizes you may need to help move this along 
faster.
    But I want to thank all three of you for your willingness 
to serve.
    Thank you, Mr. Chairman.
    Mr. Norquist. I appreciate that, Senator. We will need all 
of those.
    Senator Warren. Let us know.
    Senator Reed. On behalf of the Chairman, Senator 
Blumenthal.
    Senator Blumenthal. Thanks, Mr. Chairman.
    I want to focus on some of the unseen costs or less visible 
costs of shipbuilding. As you know, the Navy's 2016 force 
structure assessment reemphasized the priority of undersea 
warfare capabilities focusing especially on our attack 
submarines. One of the most common questions I am asked by the 
Pentagon is about the industrial base, whether we will have 
sufficient skilled and trained workers to build submarines at 
the rate of 2-a-year. The accelerated fleet plan supports three 
additional Virginia submarines, one more in fiscal year 2021, 
2022, and 2023, respectively, to ensure that we move as quickly 
as possible toward the goal of 66 submarines from the present 
48.
    I would like to ask all of you in terms of assessing the 
costs and the capabilities of this country, do you agree that 
we need to assure a stable, healthy industrial base as we 
modernize our military and that the assessment of cost should 
include some kind of measure of whether the pace of work will 
maintain that industrial base? Because as you know, you cannot 
just let people go and call them back, turn the spigot on and 
off. People have lives. They are going to go do something else. 
We are talking about people who are very capable of doing other 
things with their lives, and they need to do other things with 
their lives if they are not going to be employed for a period 
of time. Training those people, maintaining the workforce is a 
major challenge for our military contractors, particularly 
Electric Boat and our submarine contractors and, equally so, 
our subcontractors, the supply chain throughout Connecticut and 
the country.
    I am asking you this question because it is very much on my 
mind as Electric Boat is, just to give you one example, now 
working on maintenance of the Montpelier, an existing 
submarine. That work will end sometime in probably 2017, and 
then there will be a lag before the USS Boise potentially could 
be in for overhaul as it needs to do because it cannot submerge 
right now. That gap will be there on maintenance operations.
    Should we not worry about accelerating work on the Boise on 
its maintenance and overhaul so that we move that workforce to 
the Boise rather than have the lag or gap in between and 
thereby potentially lose some of that workforce? I realize it 
is a longwinded question, but I would like your general 
thoughts about it.
    Mr. Daigle. Senator, I agree that workforce implications 
should absolutely be part of both the Department's investment 
strategies and its cost estimates related to those programs.
    Mr. Norquist. I think the point you made is essential, 
Senator. The amount of investment that it takes to be able to 
have the capacity to make a Virginia-class submarine is 
complex. If you were to decide to not buy them for 2 years, you 
cannot buy six the next year. You cannot buy any. One of the 
advantages I think of the Department's 6-year plan is you lay 
out how many of each capability--say submarines--you wanted to 
have at the end of a period of time, but then as you figure out 
the rate at which you are buying them, you can pay attention 
particularly to these types of industrial base issues and 
challenges. They will vary by technology, but it is an 
essential part of having a successful multiyear strategy.
    Ms. McCusker. Senator, I am familiar, to a degree, on the 
work that the Department has done to really look at the 
industrial base and to try to do a better job of predicting 
what our decision-making will do over time and give a little 
bit more predictability in there. I think, if confirmed, I 
would really be looking at this from a resourcing perspective, 
and so working with AT&L and others, what are the resourcing 
implications that we need to take a look at in conjunction with 
the results of the strategy reviews that are going on now will 
have an impact potentially on those exact things in the future 
as well. I think that is where I would definitely be coming 
from if confirmed in this position.
    Senator Blumenthal. Thank you each for your answers. Thank 
you for your willingness to serve, and thank you to your 
families as well. I look forward to working with you, assuming 
that you are confirmed.
    Thank you, Mr. Chairman.
    Senator Reed. Thank you.
    On behalf of the Chairman, Senator McCaskill, please.
    Senator McCaskill. Thank you.
    Congratulations and condolences to all three of you. You 
have really hard jobs. I have worked closely with your 
predecessors on a number of items, and I look forward to that 
same working relationship with you.
    One of my areas in the decade that I have served on this 
Committee has been contracting. I continue to remain frustrated 
over the lack of transparency on contracting especially as it 
relates to contract services.
    GAO put out a report. They have put out several reports on 
this subject, but the latest one was--and I am a former 
auditor. So I read all those GAO reports. I am used to this 
body language. I got it a lot as an auditor. I get it a lot as 
a Senator too.
    The 2016 February report showed that between 2010 and 2015, 
that no question DOD contracted for a lot more services than 
products. I think, unfortunately, people around here when they 
think of contracts, they think of us buying stuff instead of us 
buying people. In 2014 alone, there was over $85 billion spent 
on just contract services.
    Now, previous audits have talked about how many of those 
service contracts were for inherently governmental functions, 
which of course there is a whole process you need to go through 
if you are going to be hiring people to do inherently 
governmental functions in a contract capacity.
    I have said many times on this Committee before my father 
peeled potatoes in World War II. I do not expect us to be using 
our very expensively trained military, point-of-the-spear 
personnel to be peeling potatoes ever again. I get that part. 
But I am talking about over there in that building. I am 
talking about layer upon layer of contract services.
    The recommendations made by the GAO last year was 
essentially that we need to have some transparency and 
especially some kind of budget going forward. All of the 
services should revise their programming guidance to collect on 
how contracted services will be used to meet requirements 
beyond the budget year into the FYDP [Future Years Defense 
Plan]. DOD partially concurred with this, saying the volatility 
of requirements in each budget cycle constrained the 
Department's ability to accurately quantify service contract 
requirements. You know, that dog doesn?t hunt because we have 
been spending billions of dollars on contract services every 
year. We have a look back and the GAO says you have the data 
for a look forward. That is what I really want to focus on 
today.
    How can the Department best estimate what kind of service 
contracts will be necessary in the future years? Why can we not 
get a system in place where we are doing a better job? Because 
if we do not know what that line item is, there is no way we 
can do oversight on that line item. I think it has remained 
kind of--you know, slide around because then we cannot say why 
did it jump so much in this year. You guys know how the FYDP 
works over there. It actually does have a constraining effect 
on DOD and the branches as they look into the FYDP and what is 
coming. If we had this number in the FYDP, I think it would 
have a really positive impact on the budgeting process and 
ultimately hopefully the auditing process.
    Mr. Norquist?
    Mr. Norquist. What I would say is I would start by looking 
at some of the largest service contracts, the ones where there 
is--either associated with maintenance of weapon systems or 
something where you can directly associate the volume of 
activity with the number of systems in inventory and its 
maintenance schedule. Those provide some of the best out-year 
predictions.
    Other ones may be by capability. You may use services to 
maintain roads and facilities on a base. Then you are funding 
it by the function you are trying to perform. The actual vendor 
who wins the contract is irrelevant. It may be different ones 
at different points in time, but this is the amount of money we 
will want to spend on maintaining facilities and 
infrastructure. I think those allow you to look out multiple 
years and be more than guessing. You can say, well, this 
facility is expanding and therefore I will need additional 
support or it is contracting. But the ability to reliably 
project other than using inflation or some other generic 
dramatically improves the quality of your out-year projection, 
Senator.
    Senator McCaskill. Would you get back to me and let me know 
if this is something that you would be willing to prioritize 
going forward? Because I think not doing it--I mean, listen, I 
get a contingency, but we are not talking about contingencies 
here. We are talking about service contracts like you said from 
everything from repairing roads to providing jock air to fixing 
the copy machine. You know, sometimes it is security services. 
It is a variety of things.
    I just think you all have been doing so much service 
contracting for so long that it is time for us to have a better 
look into the future so we can have a better handle on it. I 
would like a commitment today that when you all are confirmed, 
that this is something that will be discussed and talked about, 
along with having that first audit where it is going to be 
painful but it will be downhill from there.
    Mr. Norquist. Senator, should I be confirmed, I commit to 
working with my colleagues here as part of looking at the 
planning and programming budget process to see how we can 
address the issue you brought up.
    Senator McCaskill. Thank you very much.
    Thank you, Mr. Chairman.
    Senator Reed. Thank you.
    On behalf of Chairman McCain, Senator Kaine.
    Senator Kaine. Thank you, Mr. Chair, and thanks to our 
Committee Members.
    Congratulations on your appointment.
    When we got a budget deal last week, the President tweeted 
out the next morning there might be a need for a good shutdown 
of the Government in September. There has been an interesting 
discussion with comments by the OMB Director about what a good 
shutdown would be.
    I want to ask you with respect to your own functions, 
should you be confirmed. With respect to either the Comptroller 
function or this cost assessment and program evaluation 
function, would you see any good to the work that needs to be 
done if the Government of the United States were to shut down 
in September?
    Mr. Norquist. Senator, there is a cost and disruption to 
services whenever there is a shutdown. Absent a significant 
policy change as a result of it, that is a challenge. It 
depends on what the policy change is as to whether it is 
beneficial. But from the point of view of the Comptroller, a 
shutdown is disruptive.
    Senator Kaine. The same on the cost assessment function?
    Mr. Daigle. Agreed.
    Senator Kaine. Let me broaden it beyond Comptroller and the 
cost assessment and program evaluation function. With respect 
to the national security and the defense of the United States, 
which is the overall mission of everybody who works for the 
SecDef [Secretary of Defense], can you see any good in a 
shutdown of the Government of the United States?
    Mr. Norquist. The disruption that you have in the 
Comptroller function you would see similar things in all of the 
military organizations and units that are affected by it. The 
question would be what is the policy change that resulted from 
it because otherwise there is just pain.
    Senator Kaine. Same on the cost assessment function?
    Mr. Daigle. Agreed. I would just add--go back to David's 
point earlier. I think in particular the three people sitting 
here would very much prefer stability in resourcing over the 
next few years so that we can develop an investment strategy 
and an investment plan for the Secretary and for the Department 
of Defense.
    Senator Kaine. Actually that is a very good point. I am a 
former mayor and governor. I am kind of a certainty freak. I am 
in a line of work where you do not necessarily always get 
certainty. My general assessment is our governmental 
professionals, as well as the outside private sector, can sort 
of adjust around a certain outcome. Even if they do not like 
the line item in the budget, they can kind of plan and adjust 
around it. That is an awful lot easier than trying to adjust 
around an asterisk where you do not know what the budget number 
is going to be, you do not know if there are going to be 
furloughs, you do not know if there is going to be a shutdown. 
I think particularly in sort of Comptroller, cost assessment 
and program evaluation, uncertainty has cost and our job should 
be to try to reduce that uncertainty if at all possible. Would 
you agree with that?
    Mr. Norquist. Yes, absolutely. If you think about the 
process that the three of us go through in support of the 
Secretary, there is a look at what the national military 
defense strategy needs to be, what the threats are, and what 
size force we need out several years, what size Navy, what size 
other things, and then you work back over 6 years paying 
attention to the concerns the Senator made about the industrial 
base and others. Am I increasing the size of the Army? How 
much? How many can I bring on board per year? If you have a 6-
year idea of what your number is, you can do all sorts of 
decision-making and planning, but if you only know next year's 
number and then it may go back down again, well, you are not 
going to increase the size of the Army easily because you do 
not know if you can afford it the next year.
    The benefits you get from multiyear planning depend on 
having some reasonable confidence. I understand the world 
changes and people are used to that. But the stability you 
get--and when we have had periods of time where you have had 
that stability, it has greatly facilitated acquisition. It has 
facilitated planning. It has facilitated the types of tradeoffs 
that you need.
    Senator Kaine. Let me just follow up. Even just within a 1-
year cycle--as an example, we got a budget deal last week. I 
believe that we easily could have gotten that exact deal in 
December. We got it last week, and through the rest of the 
year, we have that deal. But if we could have gotten that deal 
in December or something like it and people would have had not 
a full 12 months but at least 10 months to plan, that would 
have made people's jobs a little bit easier to have that degree 
of certainty and not have to wait till April to find out what 
the answer was. Would you agree with that?
    Mr. Norquist. Absolutely.
    Senator Kaine. Let me ask one last question. I very much 
support the CAPE office. I think it is a really important one 
to go in and look at program decisions and see whether the 
costs or the program evaluations were right or wrong. Program 
officers I think have a bias toward optimism because they want 
to get the program done, and sometimes that bias also is toward 
underselling what the costs might be or making at least 
favorable assumptions on cost. You guys come in and then you 
are going to give the straight story. They are kind of the 
accelerator and you are kind of the brake, and hopefully you 
would then your best practices and that would inform things.
    Is there a way to build within the program office a little 
bit of a CAPE mentality or kind of a red team approach that 
while things are happening, there could be an effort to counter 
what I think would be almost a natural institutional bias 
toward optimism in a program office and put in some of the real 
tough kind of number crunching analysis that you guys do? It is 
not just after the fact.
    Mr. Daigle. Senator, I think that is ongoing in the 
Department right now. Part of the implementation plan from the 
acquisition reforms from last year, the Department is going 
back and looking at how do we do requirements processes. How do 
we come up with our acquisition strategies? My understanding is 
part of that discussion is building cross-functional teams 
upfront in an acquisition program to bring the various points 
of view together, greater collaboration between, say, CAPE and 
the Services in the requirements generation process itself so 
that those multiple points of view come forward much sooner 
rather than everybody operating in their own individual 
stovepipe.
    Senator Kaine. Great, great. Thank you very much.
    Thanks, Mr. Chair.
    Chairman Reed. Thank you, Senator Kaine.
    Thank you all for your very thoughtful answers and for your 
dedicated service in so many different ways. We thank your 
families for being here.
    On behalf of Chairman McCain, let me adjourn the hearing. 
Thank you very much.
    [Whereupon, at 3:54 p.m., the Committee adjourned.]
                                ------                                


    [Prepared questions submitted to Ms. Elaine A. McCusker by 
Chairman McCain prior to the hearing with answers supplied 
follow:]

                        Questions and Responses
                     department of defense reforms
    Question. The National Defense Authorization Act for Fiscal Year 
2017 included the most sweeping reforms since the Goldwater-Nichols 
Department of Defense Reorganization Act of 1986.
    Do you support these reforms?
    Answer. Yes.
    Question. What other areas for defense reform do you believe might 
be appropriate for this Committee to address?
    Answer. I have no specific recommendations at this time. If 
confirmed, I expect to actively participate in the Department's reform 
effort and will support any requests to Congress that result.
                                 duties
    Question. What is your understanding of the duties and functions of 
the Principal Deputy Under Secretary of Defense (Comptroller)? How will 
you prioritize them?
    Answer. My understanding is that the Under Secretary of Defense 
(Comptroller) is the senior advisor to, and action officer for, the 
Deputy Secretary and Secretary on financial, resourcing and budget 
matters. If confirmed, I would directly support the Comptroller, Deputy 
Secretary and Secretary in working across the Department to legally, 
responsibly and accountably resource and execute the Defense Strategy. 
Specifically, I would provide Principal Deputy level support for 
overseeing the financial management activities of the Department, 
developing and maintaining integrated agency accounting and financial 
management systems, supervising and directing preparation of DOD budget 
estimates, monitoring financial execution, overseeing preparation and 
submission of financial statements, and supporting the recruitment and 
training of the financial management workforce.
    I would prioritize my duties and functions in close collaboration 
with the Comptroller to respond to urgent requirements, prepare and 
justify the budget to maintain adequate and uninterrupted resources in 
support of the Department's mission, support financial statement audits 
and associated improvements, and participate in analysis and reviews to 
inform discussions on the Department's future budgets.
    Question. What recommendations, if any, do you have for changes in 
the duties and functions of the Principal Deputy Under Secretary of 
Defense (Comptroller)?
    Answer. None at this time.
    Question. How do you believe your role and tasks as Principal 
Deputy Under Secretary of Defense (Comptroller) will differ from the 
Under Secretary of Defense (Comptroller)? How will they overlap?
    Answer. The Principal Deputy Undersecretary of Defense 
(Comptroller) is the primary advisor to the Under Secretary of Defense 
(Comptroller). If confirmed, I will work closely with the Comptroller 
on the most appropriate division of tasks and will apply my skills and 
experience to back up and represent the Comptroller in all duties and 
responsibilities.
                             qualifications
    Question. Section 137a of title 10 describes the Principal Deputy 
Under Secretaries of Defense as first assistants to the Under 
Secretaries of Defense and will assist Under Secretaries in the 
performance of their duties. The duties of the Under Secretary of 
Defense (Comptroller) are set forth in section 135 of title 10, United 
States Code, and in DOD Directive 5118.03. Among the duties prescribed 
are advising and assisting the Secretary of Defense in the preparation 
of budget estimates, establishing and supervising the execution of 
policies as it pertains to budget preparation, budget execution, and 
accounting, and reporting of Department of Defense funds.
    What background and experience do you possess that qualify you to 
perform each of these individual responsibilities?
    Answer. I have more than 20 years of experience and a diverse skill 
set that, if confirmed, I will apply to the fundamental, routine, 
episodic and emergent duties and responsibilities of the Comptroller to 
ensure legal, ethical, accountable fiscal policy, financial management, 
budget development and justification, execution and reporting of the 
tax payer resources entrusted to the Department of Defense.
    In each of my last four positions I have worked in direct support 
of our national security from various perspectives that have 
increasingly built my knowledge of the Department's budget and fiscal 
management processes. My experience includes the outside-in perspective 
as a Professional Staff Member (PSM) on the Senate Armed Services 
Committee and the inside-out perspective from leadership positions 
within the Department.
    As a PSM on the Senate Armed Services Committee I acquired 
invaluable insight into the annual authorization and appropriations 
processes, a keen appreciation for the critical relationship between 
the Department and its oversight committees, and a quality of 
experience in the intricacies of the legislative process and 
Departmental reporting requirements.
    As a special assistant to the Assistant Secretary of the Navy for 
Research, Development and Acquisition, I synchronized one of the 
largest DOD acquisition programs at the time - the Joint Mine Resistant 
Ambush Protected Vehicle program - where I gained critical experience 
and contacts on the budgeting, execution, reporting and management of a 
large, joint contingency program and also the intangible, yet critical, 
relationships and organizational education to fully and effectively 
utilize the Department's processes.
    As Deputy Director for Operations in the OSDC Program/Budget 
Directorate, I was afforded the opportunity to really hone my knowledge 
and experience of the Department's budget development and supervision 
of execution policies while also gaining substantial experience in the 
contingency funding aspect of the Department's business. I developed an 
initial understanding of the other Comptroller divisions and, if 
confirmed, will augment my ability to support the full array of the 
duties performed by the CFO.
    My current role, as Director of Resources and Analysis at U.S. 
Central Command, solidified my professional experience in preparation 
for the Deputy Comptroller role as I led detailed analysis and 
assessments in support of resourcing discussions, developed and 
executed the annual headquarters budget, participated in the 
Department's annual Program/Budget Review, prepared contingency budget 
assumptions for costing by the Services, and partnered with components 
and Services on policies and reporting for special contingency fund 
activities executed by CENTCOM components and task forces. I am the 
senior advisor to the Commander on all matters related to programming, 
budget, financial management, campaign assessments, modeling and 
simulation, wargaming, decision support analysis, requirements and 
capability gaps definition, resourcing, and science and technology.
    If confirmed I will bring my program and financial management 
experience, analytical and leadership skills and aggressive diligence 
to performing the full array of Deputy Comptroller duties, attacking 
the Department's resource challenges and pursuing legal, ethical and 
accountable funds execution and reporting.
    Question. Have you participated in the audit of a large, complex 
public or private sector institution?
    Answer. I have been involved in numerous performance audits 
associated with contingency operations and programs and perform the 
annual statement of assurance for U.S. Central Command under the 
Managers Internal Control Program. While I have an appreciation of the 
challenges and complexity, I have not participated in a large, complex 
financial audit of a public or private sector institution.
    Question. What formal education have you had in financial 
management or auditing?
    Answer. I have substantial informal and on-the-job training in 
Planning, Programming, Budgeting and Execution (PPBE), managing the 
functions and activities of a financial management workforce, and 
developing guidance for contingency program execution and reporting. I 
have applied financial management principles in a number of program and 
organizational management positions including, most recently, with a 
particular emphasis on contingency funds. In my current capacity, I 
directly oversee the CENTCOM Comptroller and financial management 
division, providing guidance, leadership and counsel in the practical 
application of accounting standards as they apply to my duties as the 
senior advisor to the Commander on all matters related to financial 
management.
    Question. Do you believe that there are any steps that you need to 
take to enhance your expertise to perform these duties?
    Answer. If confirmed, I will further target my continual education 
and training to ramp up my expertise in the interface, capabilities and 
challenges of the Department's financial systems, operations and 
reporting.
    Question. If confirmed, which of these roles and duties do you 
believe will be particularly challenging to you based on your own 
professional experience?
    My focus in the financial management domain has been on Comptroller 
functions and program/budget processes to date and while, if confirmed, 
I expect an initial learning curve on the audit, I think my diverse and 
broad professional experience will allow me to effectively add 
increasing value to this challenge as well.
                        relations with congress
    Question. What are your views on the state of the relationship 
between the Principal Deputy Under Secretary of Defense (Comptroller) 
and the Senate Armed Services Committee in particular, and with the 
Congress in general?
    Answer. I don't have specific information on the relationship 
between the Principal Deputy Comptroller and the Committee and 
Congress, but I think there is always room for improvement. If 
confirmed, I would work to improve the relationship.
    Question. If confirmed, what actions would you take to sustain a 
productive and mutually beneficial relationship between the Congress 
and the Office of the Under Secretary of Defense (Comptroller)?
    Answer. If confirmed, I will approach the Congress as a partner. I 
would promote frequent, open collaboration and information exchanges 
both formal and informal.
                     audit and financial management
    Question. The Department of Defense is the only federal agency 
unable to complete a financial audit in accordance with the law, 
despite having invested billions over the past 16 years to do so. The 
persistent lack of accountability by Department leadership for results 
leads to concerns within the Congress and in the public over the 
stewardship of Department funds and the qualifications of the people 
entrusted to lead the Department in its audit efforts. It is not simply 
an abstract statutory requirement that the Department produce auditable 
financial statements showing where and how it spends its annual 
budget--the accuracy of the financial information underlying the 
financial statements is critical to the Department's ability to develop 
an adequate defense budget and make important financial decisions in an 
environment where every defense dollar counts.
    Do you commit to meeting the upcoming statutory audit deadlines 
requiring that the Department's financial statements be ready for audit 
by September 30, 2017, and that the audit of the fiscal year 2018 
financial statements be completed by March 31, 2019?
    Answer. If confirmed, I commit to doing everything within my 
authority to facilitate starting the audit as soon as possible and to 
supporting the Department in achieving the referenced deadlines and 
completion of the fiscal year 2018 financial statement audit by March 
31, 2019.
    Question. When will the Department achieve a clean audit opinion?
    Answer. From what I understand, currently we have insufficient 
information to predict achievement of a clean audit opinion. We will 
need to use audit findings to develop and implement corrective action 
plans and pursue an enterprise-wide strategy of consistent progress to 
the goal of achieving and maintaining a clean audit.
    Question. Will you be prepared to meet with Members of this 
Committee every quarter until this happens?
    Answer. Yes. If confirmed, I will support regular engagements and 
will appreciate the Committee's attention and assistance.
    Question. Describe your knowledge of accounting and financial 
management principles, give specific examples of how you have applied 
this knowledge in previous positions, and explain how your experience 
qualifies you to be the Principal Deputy Under Secretary of Defense 
(Comptroller).
    Answer. I have applied financial management principles in a number 
of oversight, program and organizational management positions with a 
focus on: analytical support to resource discussions and decisions; 
participation in the Planning, Programming, Budgeting and Execution 
(PPBE) process; annual execution of the Manager's Internal Control 
Program (MICP); and flexible, accountable, contingency funds policies, 
processes, and management.
    Question. As Deputy Director, Operations in the Program/Budget 
Directorate of the Office of the Under Secretary of Defense 
(Comptroller) I partnered closely with CAPE to conduct the annual 
Program/Budget Review (PBR). This review included real-world use of 
critical PPBE principles including: application of national interest 
criteria, transparent analysis of alternatives, objective evaluation of 
requirements, assessment of cost estimates, and feasibility of 
execution. I interacted with fiscal lawyers on the practical 
application of financial management principles to address year of 
execution emerging requirements and authority questions. I also worked 
closely with the Comptroller accounting personnel during my time in 
OSDC on the establishment of new contingency funds and processes to 
facilitate accountability and audits.
    Answer. In my current capacity as Director, Resources and Analysis, 
I am the senior advisor to the commander on all matters related to 
financial management. I operationalized the PBR and PPBE principles by 
employing a robust filter process for development of our annual 
capability gap, POM and PBR submissions. I also directly oversee the 
CENTCOM Comptroller and financial management division. I provide 
guidance, leadership and counsel in the practical application of 
accounting standards in the headquarters.
    I believe my knowledge and experience provides a useful set of 
qualifications for the current and future roles, responsibilities, 
duties and challenges facing the Principal Deputy Under Secretary of 
Defense (Comptroller).
    Describe your previous experience leading large-scale change 
initiatives in complex organizations.
    When I joined the Mine Resistance Ambush Protected (MRAP) Vehicle 
program, it was in the initial stages of embarking on an effort that 
would become one of the Department's largest joint acquisition 
programs. It was charged with developing, building, testing, equipping, 
transporting and sustaining a new design of explosive protected vehicle 
in an Active combat zone. Two of the key duties I performed for the 
program can be summed up as aggressive, creative trouble-shooting and 
constant, tailored communications - functions that I believe are 
critical to large scale positive change in any sizable and complex 
organization.
    In partnership with a core group of senior military and civilian 
officials, I planned, facilitated and managed weekly synchronization 
forums which were designed to bring acquisition, resourcing and legal 
decision-makers together to discuss and mitigate challenges and 
barriers to program success. I established strong, open communications 
with all elements of the team and developed a standard set of updates 
for senior leaders to quickly convey key program data and decision 
points. The result was a rapid mobilization of the industrial base, 
innovative use of a flexible acquisition system, a successful 
resourcing strategy, and deploying 1500 vehicles to the field in the 
first 15 months of the program.
    I have used the same skills and similar approaches in subsequent 
large scale initiatives, including development and utilization of 
modeling and simulation to improve campaign planning and leadership of 
a complex organization through a difficult and uncertain financial 
environment. Leading up to the civilian furlough that resulted from 
Sequestration, I conducted frequent forums, including two command-wide 
civilian town hall meetings, to mitigate personal and professional 
impacts. Due to our open approach and informed by technical expertise 
we continued uninterrupted support of many response and planning 
activities.
    I believe these same principles of open communication, leveraging 
technical expertise and creativity, and collaboration in identifying 
and addressing challenges directly apply to the priorities and tasks 
currently facing the Under Secretary of Defense (Comptroller) and the 
Principal Deputy.
    Question. What is your assessment of the Department's efforts to 
achieve a clean financial statement audit to date? What specific 
changes will you make to its approach?
    Answer. My understanding of the progress to date includes several 
agencies that are under full audit with clean opinions and preparation 
activities by the Military Services to begin the audit. The Department 
also now has a strong leadership emphasis on the audit and a clearer 
sense of systemic challenges and barriers that must be overcome. If 
confirmed, I will support efforts to start the full audit and further 
assess changes to the approach.
    Question. What actions will you take to link financial information 
to performance measurement and monitoring mechanisms to enable improved 
decision making about the Department's investments?
    Answer. As the Department receives audit findings and pursues 
remediation actions, I believe we will have a better sense of the links 
and gaps in financial and performance systems. The Department may also 
have a clearer view of the current capability of its systems to 
generate analytical reports to better inform decision-making. The 
ability of data systems to link and generate useful analytical reports 
is a particular interest and, if confirmed, I will examine the linkages 
available in our systems to determine what improvements are required.
    Question. Will you commit to a review of the Department of 
Defense's financial operations structure, to include an independent 
assessment of finance and auditing practices and organizations in the 
Department of Defense and how other federal agencies, which maintain 
clean audit opinions, successfully use modern financial systems of the 
Department of Treasury for non-military-unique financial transactions, 
accounting, and reporting?
    Answer. I believe it is good practice to understand and leverage 
best practices of other agencies and I understand the current 
Comptroller team regularly consults with Treasury. However, prior to 
making a commitment to an independent assessment, I would need to 
better understand how such an assessment could be structured to yield 
findings not currently expected from the financial statement audit or 
from ongoing consultations. If confirmed, I will look into this 
further.
    Question. The Defense Contract Audit Agency (DCAA) performs a 
variety of audit services that support the Department in awarding, 
administering, and overseeing contracts, to include auditing costs 
incurred under government contracts. DCAA also provides these services 
to other federal agencies and departments. In response to increased 
demand for such services, an intergovernmental working group conducted 
market research on these services, which found that private sector 
companies offer pricing for these services that competes with DCAA's in 
some cases.
    What are your views on whether and under what conditions the 
private sector might perform these services?
    Answer. I am not familiar with the intergovernmental working group 
market research but generally hold the view that competition to provide 
services is beneficial. If confirmed, I would like to review the 
findings to determine what audit process would best serve the 
Department and tax payer prior to providing any specific views in 
response to this question.
    Question. Which auditing services may be inappropriate for 
outsourcing to for-profit industry concerns, and why?
    Answer. If confirmed, I would examine this question further. I 
would work with DCAA, the Services and Industry to determine the best 
approach and the correct balance between inherently governmental roles 
and responsibilities and potential out-sourcing opportunities.
    Question. What is the appropriate role for DCAA?
    Answer. My understanding is that DCAA is the Department's expert in 
cost accounting and applying the Federal Acquisition Regulations for 
auditing contractor data and records and payments to ensure they are 
allowable, allocable, and reasonable. DCAA advises contracting officers 
and provides assistance to achieve fair and reasonable contract prices.
    Question. What have been some of the successes (especially in terms 
of savings to the Defense Department and the taxpayer) from the work of 
DCAA?
    Answer. I understand DCAA has returned substantial savings to the 
Department and taxpayer due to its role in advising contracting 
officers through audits of forward pricing proposals and assisting 
contracting officers during negotiations.
    Question. Do you believe that Defense Finance and Accounting 
Services and DCAA need to report to the Comptroller to operate 
effectively or could they be moved elsewhere within the Department?
    Answer. If confirmed, I would examine this issue further. However, 
I do not believe DCAA has to report to the Comptroller to maintain its 
independence. But, an assessment should be performed to ensure that a 
different placement would result in desired benefits and not introduce 
organizational or management barriers that impair DCAA's key functions.
    I believe the DFAS should continue to report to the Comptroller to 
work effectively. DFAS is the Secretary of Defense's operational arm of 
Finance and Accounting which supports the core DOD missions. Moving 
DFAS from the Comptroller would separate the financial management role 
right at the time the Department needs a single, direct report to the 
Secretary charged with carrying out these functions. Specific negative 
impacts could include: disrupting operational command and control, 
particularly important during emergency and disaster responses and in 
providing the end-to-end financial process for the Department and 
Military Services when operating under regular appropriations or during 
continuing resolutions, and introducing jurisdictional obstacles that 
could disrupt and delay the operational response in executing critical 
DOD programs that DFAS leads. DFAS is also a critical element of the 
Department's audit readiness strategy. Finally, moving DFAS could sever 
critical links between DFAS and the CFO in the management and 
attainment of that goal.
                    major challenges and priorities
    Question. In your view, what are the major challenges confronting 
the Office of the Under Secretary of Defense (Comptroller)?
    Answer. I see three major challenges facing the USD (Comptroller), 
and Principal Deputy, that are immediate and ongoing.
    First, the Comptroller leadership must support the Secretary in 
obtaining the resources necessary to rebuild the military. The DOD 
Comptroller, working with the entire enterprise and the Office of 
Management and Budget, is faced with developing a resourcing strategy 
which will meet Department priorities for readiness, modernization, 
capacity and lethality. The Department's requests must be accompanied 
by credible, justified budget documentation that are responsive to 
Congress and that effectively connect strategy to resourcing in support 
of current challenges and in preparing to prevail in the future.
    Second, the audit. The USD (Comptroller) and Principal Deputy both 
have critical leadership roles in solving any remaining barriers to 
meeting the audit timeline and in aggressively pursuing an enterprise-
wide strategy to obtain and maintain a clean audit opinion.
    Finally, the Comptroller and Principal Deputy must look ahead and 
shape the Department's financial management workforce of the future. I 
understand a lot of effort is ongoing on this challenge and, if 
confirmed, I will work to support this very important element of the 
Department's ability to maintain and improve trust and credibility in 
the use of its resources while supporting the reform agenda.
    Question. If confirmed, what plans do you have for addressing these 
challenges?
    Answer. If confirmed, my first action will be to get fully up to 
speed on these challenges through immediate consultation with the USDC 
staff experts and all relevant stakeholders. I would then work closely 
with the DOD Comptroller to develop and implement a strategy and apply 
our leadership and skills to address each one. Finally, I would employ 
open collaboration with the Military Departments, Defense Agencies, 
Office of Management and Budget and Congress to pursue solutions.
                overseas contingency operations account
    Question. The use of the Overseas Contingency Operations (OCO) 
account has been hotly debated for several years. A primary reason for 
this is the fact that OCO dollars are exempt from the caps of the 
Budget Control Act (BCA).
    What are your views about the use of the OCO account in the 
Department of Defense's annual budgeting?
    Answer. I believe submitting the OCO request on the same timeline 
as the annual budget poses some challenges in projecting what are 
inherently emerging operational requirements. But, it has also 
generally worked well to provide more timely funding and increased 
transparency, while reducing the consequences and risk associated with 
covering contingency costs with base funding until supplemental 
appropriations are available. I believe that the reduced defense 
funding provided under the BCA caps has complicated the use of OCO, but 
the Department is executing contingency operations and requires such 
funding over the base budget to support ongoing and emergent 
activities.
    Question. OMB Director Mick Mulvaney has made public statements on 
his desire to transfer all funding residing in the OCO account into the 
base accounts. In a recent press article referring to OCO, he was 
quoted as saying, ``It's past time to do away with the slush fund 
entirely.''
    Do you concur with Director Mulvaney's views on OCO?
    Answer. Do you believe that the existing criteria governing OCO, 
written by the OMB Director in 2010, and used to formulate the Defense 
Department's budget request should be updated or amended? If so, how?
    Question. Do you believe that some activities, like the European 
Deterrence Initiative, which do not meet the existing OMB OCO criteria, 
should remain in OCO?
    Answer. I believe any transition of enduring requirements currently 
funded in OCO will need a dollar for dollar increase in the base 
budget. The OCO budget is developed under a set of criteria that is 
flexible enough to support annual discussions, such as the one that 
resulted in inclusion of the European Reassurance Initiative in the OCO 
request. Though the Department does at times need to make changes as it 
executes the OCO budget, I believe those changes also receive an 
appropriate level of Congressional oversight. The OCO budget remains 
critical to the execution of the Department's contingency operations. 
The nature of the threat requires criteria unbound by geography and 
more conducive to projected requirements. If confirmed, I look forward 
to working with the Department leadership to support discussions with 
OMB on the OCO criteria.
    Question. The Bipartisan Budget Agreement of 2015 included some 
base funding in OCO for fiscal years 2016 and 2017. Consequently, the 
Defense Department's budget request for fiscal year 2017 included 
approximately $5 billion in base funding in OCO.
    Do you believe it is more important to get funding at your 
requested levels, even if it is in OCO?
    Answer. Yes, though funding base budget requirements in OCO 
inhibits effective planning and reduces transparency on the real cost 
of the defense strategy.
    Question. Or would you prefer a more stringent adherence to the OCO 
criteria, even at the cost of not securing additional money?
    Answer. I believe it is necessary to provide the Department with 
requested funding levels and a sufficient top line to carry out the 
defense strategy and to provide the predictability necessary for the 
most effective planning and execution. Given a sufficient top line for 
the base budget, OCO criteria could be adjusted to respond to the 
nature of emerging contingency operations.
    Question. The BCA remains in place until 2021. Both the Secretary 
of Defense and the President have stated the need to repeal the 
``defense sequester.''
    What are your views on how the BCA impacts the military? Should the 
BCA be amended or repealed?
    Answer. As Secretary of Defense Mattis noted in testimony, the BCA 
caps have hurt military readiness and long-term capability to defend 
the country. I support the position of the President and the Secretary 
that the BCA caps should be repealed.
    Question. If you believe the BCA should be amended or repealed, how 
will you prioritize that effort with your other duties, if confirmed?
    Answer. I will support the leadership of the Department and 
Administration in continuing to convey the immediate, near, mid and 
long term consequences of the BCA and that its caps should be repealed.
                            personnel costs
    Question. The growing cost of military personnel hampers the 
Department of Defense's ability to confront future worldwide threats. A 
large portion of the military compensation package consists of in-kind 
benefits--health care, housing, tax-free shopping in military 
exchanges, and taxpayer subsidized commissaries. The total costs to 
provide these benefits are rapidly growing, even as personnel end 
strengths have been reduced. In fiscal year 2016, the military health 
system consumed about $1 of every $12 in the defense budget.
    Should the Defense Department's personnel costs grow at the rate of 
inflation? Or should the topline defense budget adjust to match the 
growth in personnel compensation and in-kind benefit costs?
    Answer. The Department's top line budget should reflect the 
resources necessary to defend the nation, maintain a technological 
edge, preserve the health of the joint force and provide options.
                  base realignment and closure (brac)
    Question. Do you believe another BRAC round is necessary? If so, 
why?
    Answer. I understand previous BRAC rounds have resulted in cost 
savings and that the Department may have additional excess capacity, 
but I would need to investigate the details, informed by the 
Department's strategy review, prior to stating an opinion on the 
necessity of another round. If confirmed, I will work with the 
Department leadership to support analysis and a recommendation on this 
matter.
    Question. It has been noted that the 2005 BRAC round resulted in 
major and unanticipated implementation costs and saved far less money 
than originally estimated.
    What is your understanding of why such cost growth and lower 
realized savings have occurred?
    How do you believe such issues could be addressed in a future BRAC 
round?
    Answer. It is my understanding that the 2005 BRAC round attempted 
both efficiency and transformational efforts simultaneously which 
resulted in lower overall savings. If confirmed, and if Congress 
authorizes another BRAC round, I will work with the appropriate 
organizations within DOD on improvements to cost and savings estimates.
                      internal budgeting practices
    Question. Many accuse the federal agencies of executing budgets 
with a ``spend it or lose it'' mentality when it comes to obligating 
funds. Do you believe that is a problem in the Department of Defense? 
If so, how would you address it?
    Answer. Spending should be based on validated requirements. I 
believe a perception of rushed execution may result from the late 
appropriation of funds and the acceleration of spend plans to 
compensate for low and incremental funding during continuing 
resolutions. I am not currently aware of any actual practice of 
imprudent spending. But, if I am confirmed, I will look into it. I 
believe any mentality toward such spending could be easily addressed 
through leadership guidance and mechanisms to reward common sense and 
diligent execution.
    Question. Do you believe the Department should have some level of a 
carryover authority, particularly given the frequency by which the 
Department operates under a continuing resolution?
    Answer. Such authority could be a useful mechanism to apply carry-
over resources to the first quarter which might also mitigate the 
disruption and inefficiency caused by continuing resolutions.
    Question. What are your opinions on the reprogramming process? What 
do you believe should be the considerations that govern how the 
Department uses this process?
    Answer. It has been my experience that the Department's 
reprogramming process employs a fairly rigorous, multi-tiered review to 
identify sources for emerging priorities and unexpected changes to 
program execution and requirements. The Department does not execute 
requested changes until congressional approvals are obtained. If 
confirmed, I will examine the process further, but it appears that the 
Department already uses appropriate governing considerations.
    The Department of Defense is requesting growth in the budget to 
improve critical capabilities to deal with growing threats around the 
world. In years past, the Department included items in the budget 
request that were not as critical to supporting the mission of the 
military, while leaving high priority items unfunded.
    Question. How will you manage the budget process to ensure that 
funding is going to the highest set of priorities throughout the entire 
budget? And that each of the services are funding the highest set of 
priorities and that risk is evenly distributed amongst the services?
    Answer. It is my observation that the Department's budget process, 
conducted in partnership with the program review, is designed to 
support sufficient analysis and enterprise-wide discussion of strategy, 
priorities and resourcing to implement the Secretary's guidance and 
inform decision-making. If confirmed, I will work with my counterparts 
across the Department to ensure the highest priorities are funded and 
to highlight to senior leadership areas that may be out of compliance 
with the Secretary's priorities.
    Question. Do you believe the Department's Planning, Programming, 
Budgeting, and Execution process needs to be reformed? If so, how?
    Answer. I believe the Department's Planning, Programming, Budgeting 
and Execution process works well. However, if I am confirmed, I will 
examine if any changes are warranted.
    Question. Do you believe there should be an independent assessment 
of the efficiency and effectiveness of these processes?
    Answer. At this point, I think the Department experts are in the 
best position to evaluate the efficiency and effectiveness of the 
process and advise the Deputy and Secretary of any improvements.
    Question. What flexibility needs to be incorporated into Defense 
Department policies and regulations to allow for more agile programming 
and budgeting to help the Department take advantage of emerging 
technologies or deal with emerging threats?
    Answer. I am not currently aware of additional flexibility required 
to increase agility to leverage emerging technologies or address 
emerging threats. If confirmed, I would be happy to look into this 
issue further.
    Question. What new authorities or legislative changes would allow 
the Defense Department to more effectively execute needed acquisition 
and management reform initiatives?
    Answer. I understand the Department is currently studying the 
legislative changes in the Fiscal Year 2017 NDAA and is embarking on a 
reform effort in support of the government-wide comprehensive plan. I 
am not aware of additional legislative changes currently required.
              comptroller personnel and business processes
    Question. What steps will you take to improve the quality of the 
Defense Department's comptroller, auditing, and financial management 
workforce?
    Answer. I understand the Department embarked on an effort to 
improve the quality of the comptroller, audit and financial management 
workforce as part of the Financial Improvement and Audit Readiness 
effort. Prior to being able to outline specific steps to improve this 
ongoing effort, if confirmed, I would need to examine current 
enterprise-wide progress and any gaps or acceleration options.
    Question. What new business processes will you implement to improve 
the effectiveness and efficiency of comptroller functions and execution 
of comptroller missions?
    Answer. As I have been away from the Office of the Under Secretary 
of Defense (Comptroller) for nearly 6 years, if confirmed, I would need 
to study the current state of its business processes to provide an 
informed response to this question.
    Question. What steps will you take to ensure a continuous review of 
these business processes for their efficacy and consistency with best 
practices?
    Answer. If confirmed, I will first review the current assessment 
process for measuring the efficacy of the business processes. Then, I 
will determine if changes to the frequency, scope or tracking of action 
on recommendations is required.
                        congressional oversight
    Question. In order to exercise its legislative and oversight 
responsibilities, it is important that this Committee and other 
appropriate committees of the Congress are able to receive testimony, 
briefings, and other communications of information.
    Do you agree, if confirmed for this position, to appear before this 
Committee and other appropriate committees of the Congress?
    Answer. Yes.
    Question. Do you agree, if confirmed, to appear before this 
Committee, or designated Members of this Committee, and provide 
information, subject to appropriate and necessary security protection, 
with respect to your responsibilities as the Principal Deputy Under 
Secretary of Defense (Comptroller)?
    Answer. Yes.
    Question. Do you agree to ensure that testimony, briefings, and 
other communications of information are provided to this Committee and 
its staff and other appropriate committees in a timely manner?
    Answer. Yes.
    Question. Do you agree to provide documents, including copies of 
electronic forms of communication, in a timely manner when requested by 
a duly constituted committee, or to consult with the Committee 
regarding the basis for any good faith delay or denial in providing 
such documents?
    Answer. Yes.
                                ------                                


    [Questions for the record with answers supplied follow:]

              Questions Submitted by Senator David Perdue
        the demonstrated need for improved financial management
    1. Senator Perdue. Ms. McCusker, the Marine Corps demonstrated that 
for every $1 it spent on audit, it realized $3 in value from improved 
financial controls. By the Marine Corps' account, their audit freed up 
enough money in their budget to buy an additional cobra attack 
helicopter, three M1A1 Abrams tanks, or 70 million additional rounds of 
ammunition. Will you commit to leveraging the work the Marine Corps 
already did to quantify the value of the audit efforts and apply 
lessons learned across the Department?
    Ms. McCusker. While I don't have specific familiarity at this point 
on the value from improved financial controls demonstrated by the 
Marine Corps, if confirmed, I will definitely work to apply lessons 
learned across the Department.

    2. Senator Perdue. Ms. McCusker, would you commit to updating 
Congress on how much you're able to find by the time you come up to 
talk about next year's budget request?
    Ms. McCusker. If confirmed, I would be happy to research this issue 
and provide an update to Congress.
 defense contract audit agency--implementation of cost audits (by law)
    3. Senator Perdue. Ms. McCusker, in the Fiscal Year 2017 National 
Defense Authorization Act (NDAA), Congress told the Defense Contract 
Audit Agency (DCAA) that in certain circumstances the organization is 
to accept, without performing additional audits, the audit findings 
prepared by a private sector auditor, so long as the audit followed 
generally accepted accounting principles and relevant auditing 
standards. Congress also authorized public accounting firms to assess 
contractor business systems and to submit certified documentation that 
relevant requirements are being followed. However, DCAA has not 
implemented these new authorities, and has in fact pushed back against 
them. Can you please commit that, if you are confirmed, you would 
implement these and other statutory requirements?
    Ms. McCusker. While I am familiar with requirements established by 
Section 820 of the Fiscal Year 2017 National Defense Authorization Act 
with regard to cost accounting standards and by Section 893 with regard 
to business systems, I also know it can sometimes take time to develop 
plans and guidance to implement such new statutory requirements. I am 
not currently up to speed on DCAA concerns regarding implementation of 
these new authorities. If confirmed, I will research this issue to 
provide a thoughtful response. I will implement and adhere to the laws 
passed by Congress. If there are concerns regarding implementation of a 
provision of the law, I will work with relevant stakeholders and 
Congress to address them appropriately.
                               __________
              Questions Submitted by Senator Dan Sullivan
             shifting the alaska cost vs location narrative
    4. Senator Sullivan. Ms. McCusker, Alaska is traditionally viewed 
as the most expensive CONUS [Continental United States] and least 
forward OCONUS [Outside the Continental United States] location. This 
``glass half-empty'' vantage point prevents the Department of Defense 
(DOD) from capitalizing on the strategic location and resources in 
Alaska. What is your opinion on this issue, and can I get your 
commitment to approach Alaska with a ``glass half-full'' perspective as 
the furthest CONUS and least-expensive OCONUS location?
    Ms. McCusker. While I don't have enough information for a specific 
opinion on this issue, I recognize Alaska's role in support of our 
military strategy. If confirmed, I commit to taking into consideration 
the perspective you have described.

            fiscal year 2017 ndaa acquisition changes impact
    5. Senator Sullivan. Ms. McCusker, considerable changes were made 
to the acquisition process in the Fiscal Year 2017 NDAA. What effect 
will this have on acquisition reform in respect to the office of the 
Comptroller?
    Ms. McCusker. While I am familiar with the changes to the 
acquisition process that were made by the Fiscal Year 2017 NDAA, my 
understanding is that the Department of Defense is developing 
implementation plans for the changes. If confirmed, I will study this 
issue further, particularly aspects related to the Comptroller's roles 
and responsibilities, and would be happy to discuss this with you 
further at a later date.

    6. Senator Sullivan. Ms. McCusker, can you describe how these 
changes will help or hinder your role?
    Ms. McCusker. I am not currently privy to the specifics of the 
Department's plans for implementing these changes, so I will need some 
time, pending confirmation, to assess their impact. If confirmed, I 
will study these changes and would be happy to discuss this with you at 
a later date.
                                 ______
                                 
    [The nomination reference of Ms. Elaine A. McCusker 
follows:]
                    Nomination Reference and Report
                           As In Executive Session,
                               Senate of the United States,
                                                    April 24, 2017.
    Ordered, That the following nomination be referred to the Committee 
on Armed Services:
    Elaine A. McCusker, of Virginia, to be a Principal Deputy Under 
Secretary of Defense, vice John Conger.
                                 ______
                                 
    [The biographical sketch of Ms. Elaine A. McCusker, which 
was transmitted to the Committee at the time the nomination was 
referred, follows:]
             Biographical Sketch of Ms. Elaine A. McCusker
Education:

        University of Dallas
        - September 1987 to December 1989
        - Bachelor of Arts, Political Philosophy
Employment Record:

        U.S. Central Command
        -  Director, Resources and Analysis
        -  June 2011 to Present

        Office of the Under Secretary of Defense, Comptroller
        -  Deputy Director, Operations
        -  January 2010 to May 2011

        Office of the Under Secretary of Defense, Comptroller
        -  Associate Director, International Programs
        -  May 2008 to January 2010

        Assistant Secretary of the Navy, Research, Development 
and Acquisition
        -  Special Assistant
        -  January 2007 to May 2008

        Senate Armed Services Committee
        -  Professional Staff Member
        -  January 2004 to January 2007

        University of Washington
        -  Assistant Director, Federal Relations
        -  January 2000 to January 2004

        Argonne National Laboratory
        -  Congressional/Federal Relations Liaison
        -  July 1994 to January 2000

        Hesten Design Studio
        -  Office Manager
        -  August 1993 to July 1994

        Foreign Policy Center/DeWeese Company
        -  Executive Director
        -  July 1990 to August 1993
Honors and Awards:

        Department of Defense Medal for Distinguished Civilian 
Service Award

        Office of the Secretary of Defense Exceptional Civilian 
Service Medal

        Navy Superior Civilian Service Award

        National Association of State Universities and Land 
Grant Colleges Outstanding Achievement Award
                                 ______
                                 
    [The Committee on Armed Services requires all individuals 
nominated from civilian life by the President to positions 
requiring the advice and consent of the Senate to complete a 
form that details the biographical, financial, and other 
information of the nominee. The form executed by Ms. Elaine A. 
McCusker in connection with her nomination follows:]

    [The nominee responded and the information is contained in 
the Committee's executive files.]

                                ------                                


    [The nominee responded to Parts B-F of the Committee 
questionnaire. The text of the questionnaire is set forth in 
the Appendix to this volume. The nominee's answers to Parts B-F 
are contained in the Committee's executive files.]

                                ------                                

    [The nomination of Ms. Elaine A. McCusker was reported to 
the Senate by Chairman McCain on May 23, 2017, with the 
recommendation that the nomination be confirmed. The nomination 
was confirmed by the Senate on August 1, 2017.]
                                ------                                

    [Prepared questions submitted to Mr. Robert B. Daigle by 
Chairman McCain prior to the hearing with answers supplied 
follow:

                        Questions and Responses
                     department of defense reforms
    Question. The National Defense Authorization Act for Fiscal Year 
2017 included the most sweeping reforms since the Goldwater-Nichols 
Department of Defense Reorganization Act of 1986.
    Do you support these reforms?
    Answer. Yes. I am familiar with these reforms from my time as a 
member of the House Armed Services Committee staff and believe they 
will encourage innovation and agility in DOD's acquisition system.
    Question. What other areas for defense reform do you believe might 
be appropriate for this Committee to address?
    Answer. During the past 2 years, Congress has provided new 
authorities for rapid prototyping and maturation of technology outside 
of acquisition programs of record. I believe these reforms will help 
DOD more quickly address emerging threats and take advantage of new 
technological opportunities, while improving adherence to program cost 
and schedule estimates.
                                 duties
    Question. What is your understanding of the duties and functions of 
the Director of Cost Assessment and Program Evaluation?
    Answer. I understand CAPE is responsible for providing unbiased 
Independent Cost Estimates for all major acquisition programs; ensuring 
that program cost and schedule estimates are properly prepared and 
considered in DOD's deliberations on major acquisition programs; 
providing guidance and oversight for Analyses of Alternatives (AoA) to 
ensure that DOD considers the full range of program and non-materiel 
solutions; and leading or participating in various other analyses to 
inform DOD decisions. Additionally, the Director of CAPE is responsible 
for leading the development of improved analytical skills and 
competencies within the cost assessment and program evaluation 
workforce of DOD. The Director also serves as a key advisor to the 
Secretary and Deputy Secretary of Defense, especially for programmatic 
development of DOD's Future Years Defense Program.
    Question. What recommendations, if any, do you have for changes in 
the duties and functions of the Director of Cost Assessment and Program 
Evaluation, as set forth in section 139a of title 10, United States 
Code, or in Department of Defense regulations pertaining to functions 
of the Director of Cost Assessment and Program Evaluation?
    Answer. At this time, I have no recommendations for changes in the 
duties of the Director of CAPE. If confirmed, I would evaluate and 
recommend to the Committee any modifications to such duties and 
responsibilities that may be appropriate.
                             qualifications
    Question. The Director of Cost Assessment and Program Evaluation is 
the principal advisor to the Secretary of Defense and other senior 
officials of the Department of Defense to provide independent analysis 
and advice, ensure the cost estimation and cost analysis processes of 
the Department of Defense provide accurate information and realistic 
estimates of cost for the acquisition programs of the Department of 
Defense, and execute other duties as directed by the Secretary of 
Defense.
    What background and experience do you have that you believe qualify 
you for this position?
    Answer. My career has been devoted to quantitative analysis, 
including almost 10 years evaluating defense programs, budgets, and 
costs. I worked for almost 6 years in CAPE, starting in the Cost 
Assessment team evaluating manpower requirements, personnel costs, and 
cost estimates of information technology programs. I served as the 
Director's special assistant, conducting special projects and helping 
manage the agenda for the Deputy Secretary of Defense's senior advisory 
group. I then led CAPE's Program Resources and Information Systems 
Management Division, which supports CAPE-wide data services, manages 
the programming phase of the PPBE process, and produces the Future 
Years Defense Program.
    Currently, I lead Chairman Thornberry's defense reform team on the 
House Armed Services Committee (HASC). I have worked collaboratively 
with the Senate Armed Services Committee staff, Department of Defense 
leadership, and other key stakeholders on the major acquisition reforms 
that Congress has passed during the past 2 years. I joined HASC after 2 
years as the Executive Director of the Military Compensation and 
Retirement Modernization Commission, which in 2015 completed the most 
thorough independent assessment of military compensation, retirement, 
and quality of life programs in over 40 years. The Commission was 
deemed to be highly successful, with Congress wholly or partially 
adopting 13 of the Commission's 15 recommendations.
    When not working for the Federal Government, I have conducted 
quantitative analysis in the financial sector, primarily on performance 
and risk measurement in support of state and local pension systems. I 
have a Master of Arts in Security Studies from Georgetown University's 
School of Foreign Service, a Masters of Business Administration from 
Columbia Business School, and Bachelor of Arts degrees in Economics and 
Mathematics from the University of Vermont. I served for 2 years in the 
U.S. Army and was discharged honorably as an E-4 (a set of experiences 
that continues to shape my policy work today).
                    major challenges and priorities
    Question. If confirmed, what broad priorities will you establish?
    Answer. If confirmed, my first priority as the Director of CAPE 
would be to continue the tenet of providing independent and objective 
analysis to support decision making by the Secretary and Deputy 
Secretary of Defense.
    If confirmed, my second priority would be to explore ways to 
improve CAPE's process of developing cost estimates through information 
technology and data management. For example, I understand that one 
challenge to developing better estimates of operating and support costs 
is availability of detailed maintenance cost data on legacy systems. In 
support of these efforts, my third priority would be to strengthen 
relationships throughout the Office of the Secretary of Defense (OSD), 
the Joint Staff, the military departments, and Congressional oversight 
committees. Last, but not least, CAPE comprises a team of highly 
talented and experienced professionals. Supporting and maintaining this 
talent must be a priority for the next CAPE Director.
    Question. In your view, what are the major challenges, if any, you 
would confront if confirmed as Director of Cost Assessment and Program 
Evaluation?
    Answer. DOD faces major challenges for increasing the lethality of 
our force while recovering readiness strained during the last decade-
and-a-half of conflict. Meanwhile, nuclear modernization, missile 
defense, space capabilities, cyber capabilities, and science and 
technology investments represent competing demands for funds. The 
primary challenge for the Director of CAPE will be to ensure the 
Secretary and Deputy Secretary of Defense have a comprehensive set of 
options for programs, investment profiles, and force structures that 
are informed by independent, thorough, and insightful analysis.
    Question. If confirmed, what management actions and timelines would 
you establish to address these challenges?
    Answer. Timelines to address these challenges will be compressed 
because of the timelines related to the Fiscal Year 2018 President's 
Budget and the fiscal year 2019 to 2023 programming cycle. If 
confirmed, I would immediately review the results of the 60-day 
readiness review directed by the President, and would participate in 
the development of the new National Defense Strategy. Based on the 
review and strategy, I would recommend changes to the fiscal year 2019 
to 23 programming guidance, as necessary. I would then manage the 
programming phase of the PPBE process to independently analyze Service 
POM submissions to support Secretary of Defense resource decisions to 
improve the capacity and lethality of the force.
                        relations with congress
    Question. What are your views on the state of the relationship 
between the Director of Cost Assessment and Program Evaluation and the 
Senate Armed Services Committee in particular, and with the Congress in 
general?
    Answer. I believe the relationship between the Director of CAPE and 
Congress in general and the Senate Armed Services Committee in 
particular is good. Based on my experience at HASC, CAPE has productive 
interactions with Congress and consistently provides insightful, 
objective analysis. I would welcome the opportunity to continue to 
strengthen these relationships should I be confirmed.
    Question. Should the Director of Cost Assessment and Program 
Evaluation be authorized to have more direct and independent 
communications with the Congress, similar to the Director of 
Operational Test and Evaluation?
    Answer. Based on my experience, CAPE already has the authority to 
have direct and frank communications with Congress, within appropriate 
bounds of pre-decisional, proprietary, or otherwise classified 
information. Mandating additional direct communications with Congress 
may reduce the organization's overall effectiveness as a trusted, 
independent advisor to the Secretary of Defense.
    Question. If confirmed, what actions would you take to sustain a 
productive and mutually beneficial relationship between the Congress 
and the Director of Cost Assessment and Program Evaluation?
    Answer. If confirmed, I would actively work to ensure a strong 
relationship between CAPE and Congressional oversight committees. I 
would ensure CAPE's staff responds to Congressional requests completely 
and promptly, again within the bounds of pre-decisional, proprietary, 
or otherwise classified information, and I would make the tracking of 
these requests and responses a priority for the CAPE leadership and 
front office staff.
                 defense funding and force sufficiency
    Question. What specific recommendations would you provide the 
Secretary of Defense to review and potentially reduce the size and 
scope of the defense-wide and service accounts to maximize available 
resources for the fielding of combat power?
    Answer. I do not have any recommendations at this time. I 
understand that CAPE has been actively involved with DOD's past several 
rounds of efficiencies, but I have not had the opportunity to review 
that work myself. If confirmed, I would review the processes and 
methodologies used to date and make recommendations for improvements, 
as appropriate.
               strategy-based defense resource allocation
    Question. Throughout the decade of the 1950s, and early into the 
1960s, the Department of the Air Force received a disproportionately 
higher share of the defense budget as compared to the other services 
due to the development and fielding of expensive nuclear forces such as 
ICBMs, bombers, fighters, and tankers, and the associated nuclear 
command and control infrastructure. However, for the last several 
decades, and notably since the 1986 Goldwater-Nichols Department of 
Defense Reorganization Act, the services' annual base budgets remained 
roughly proportional independent of significant changes in defense 
strategy.
    Do you believe the services should continue to receive 
proportionate shares of the total defense budget irrespective of 
changes in defense strategy?
    Answer. Available resources should be allocated to the highest 
strategic priorities, and the Service shares of the total defense 
budget should be consistent with the defense strategy. If confirmed, I 
would work to ensure DOD's resources are programmed accordingly.
    Question. If the new administration emplaces a new National 
Security Strategy and new National Defense Strategy that indicate a 
need for disproportionate allocation of defense resources to one 
service over another to successfully implement the strategy, will you 
advocate for such disproportionality despite strong parochial service 
views?
    Answer. CAPE's role has always been to provide the Secretary of 
Defense with a balanced defense budget that is aligned with strategy, 
taking into consideration, but not captured by, Service views. If 
confirmed, I would remain committed to this tradition.
    Question. If confirmed, would you support a comprehensive roles and 
missions review to effectively and efficiently provide appropriate 
combat capability to our combatant commanders, while limiting redundant 
capabilities to that required for military necessity?
    Answer. Yes. If confirmed, I would support any review the Secretary 
of Defense or the Congress directs.
 department of defense planning, programming, budgeting, and execution 
                                 system
    Question. The Department of Defense's Planning, Programming, 
Budgeting, and Execution (PPBE) process was created in the 1960s by 
Secretary of Defense Robert McNamara. While the process has undergone 
some changes in the intervening decades, it remains essentially intact.
    Do you believe the PPBE process needs to be reformed? If so, how?
    Answer. I do not have any recommendations to reform the PPBE 
process at this time. If confirmed, I would work with other 
stakeholders to ensure that the PPBE process best supports the 
efficient and effective allocation of taxpayer dollars to the highest 
national security priorities of DOD.
    Question. What flexibility needs to be incorporated into Defense 
Department policies and regulations to allow for more agile programming 
and budgeting to help the Department take advantage of emerging 
technologies or deal with emerging threats?
    Answer. I believe the acquisition reforms passed by Congress during 
the past 2 years will help DOD take advantage of emerging technologies. 
If confirmed, I would welcome the opportunity to help the Secretary of 
Defense develop implementation guidance for those reforms.
    Question. Prior to 2009, the PPBE system prescribed an alternate 
year process for developing the Department's annual Program Objective 
Memorandum (POM) that details the 5-year Future Years Defense Plan 
(FYDP). This alternate year process mandated that only new start 
programs and major resource allocation shifts be implemented in even 
years of the POM, where odd years could only make limited changes to 
the plan as an amended POM (APOM).
    What are your views on the pros and cons of returning to a 2-year 
alternating POM development process in the PPBE system?
    Answer. In theory, a 2-year alternating POM development process 
allows leadership to institutionalize decisions more fully by 
preventing a zero-based reworking every year. However, it also 
constrains opportunities to adapt to new situations and emergent 
threats, concepts, and priorities, which is at odds with the need for 
DOD acquisition to be more agile. In practice, based on my previous 
experience at CAPE, the two-year alternating process is complicated to 
implement and difficult to enforce.
    Question. What changes should be made to the Congressional 
authorization and appropriations process to create a system agile and 
responsive enough to account for the fast-pace changes we are 
experiencing in the global threat environment, as well as the rapid 
pace of technological change?
    Answer. I have no recommendations at this time. If confirmed I 
would be happy to analyze this issue further and work with 
Congressional defense committees to consider if changes would be 
helpful.
                       cost assessment practices
    Question. When formulating the independent cost estimate for the 
Air Force's Ground Based Strategic Deterrent (GBSD) program to replace 
the aging Minuteman III intercontinental ballistic missile fleet, the 
Office of Cost Assessment and Program Evaluation (CAPE) provided a cost 
estimate that was tens of billions of dollars higher than the Air 
Force's service cost position. CAPE then modified its cost estimate to 
reflect a range of total costs, ranging from a ``low'' estimate to a 
``high'' estimate. The Under Secretary of Defense for Acquisitions, 
Technology, and Logistics at the time, Frank Kendall, then directed the 
acquisition program baseline to be funded at the CAPE ``low'' estimate, 
rather than the higher independent cost estimate amount.
    In your opinion, what factors caused the extreme difference in the 
cost estimates calculated by CAPE, and the non-advocate cost assessment 
reflected in the Air Force's service cost position?
    Answer. I am not intimately familiar with this independent cost 
estimate report. It is my understanding that differences between the 
CAPE and Service cost estimates were primarily due to different 
assumptions used by each office and a lack of comparable historical 
data. This underscores the importance of collecting data, since future 
cost estimates will be based on cost data collected today.
    Question. Do you believe the decision to set the GBSD acquisition 
program baseline, and therefore program funding, at the CAPE ``low'' 
estimate meets the spirit and intent of the 2009 Weapons System 
Acquisition Reform Act requirement for major defense acquisition 
programs to be funded at the higher of the independent cost estimate or 
the service cost position?
    Answer. It is my understanding the estimates in this unique case 
were not bounds for potential costs for the program, but rather 
illustrated the cost variance that resulted from changing key 
assumptions. It is my understanding that the technical baseline for the 
program to be acquired were not well known at the time of this 
particular estimate, that comparability of historical cost data 
therefore was difficult to determine, and that updated cost estimates 
are expected after DOD has more refined technical details. I believe 
that conducting objective cost estimates with the best available 
information, then updating those cost estimates as data improves, is 
consistent with the intent of WSARA.
    Question. Would you recommend continuing the practice of 
calculating cost estimate ``ranges'' as opposed to a set cost estimate 
amount?
    Answer. If confirmed, I would promote CAPE's standard practice of 
calculating expected costs for a program and explaining risk factors 
within that cost estimate.
    Question. What actions would you take to increase the fidelity of 
independent cost estimates for major defense acquisition programs?
    Answer. CAPE policy should enforce consistent methodologies, 
enhance risk analysis, identify roles and responsibilities, and improve 
education and training for cost estimating across the weapon system 
life cycle. Consistent cost estimating methods across departments, 
coupled with a trained work force employing those methods, reduces 
review time, reconciliation, and associated rework which can save 
schedule time for acquisition programs and reduce costs. Furthermore, 
up-front focus on data access, quality, and consistency improves both 
the fidelity and timeliness of cost estimates. If confirmed, I would 
also assess the potential for data standardization to enable 
development and use of more automated cost estimating tools.
    Question. Do you see any negative repercussions of requiring 
program funding to be set at the higher of the independent cost 
estimate or the service cost position?
    Answer. Requiring program funding to be set at the higher of the 
independent cost estimate or the service cost position can have 
opportunity costs. While such a practice can in some cases reduce risk 
for a given program, it also reduces funds available to other 
procurement programs. This is a difficult tradeoff that is best left to 
the judgement of the acquisition executive on a case-by-case basis.
                           program evaluation
    Question. Section 139a(d)(5) of title 10, United States Code, makes 
the Director of Cost Assessment and Program Evaluation responsible for 
the ``Review, analysis, and evaluation of programs for executing 
approved strategies and policies, ensuring that information on programs 
is presented accurately and completely, and assessing the effect of 
spending by the Department of Defense on the United States economy.'' 
Section 139a(d)(7) also makes the Director responsible for 
``Assessments of alternative plans, programs, and policies with respect 
to the acquisition programs of the Department of Defense.''
    What is your view of the significance of independent review, 
analysis, and evaluation of programs, and assessments of alternative 
programs, to the effective management of the Department of Defense?
    Answer. Independent analyses and evaluation of programs are 
critical in identifying underlying risk in programs sometimes not seen 
in the Service position--whether cost, schedule or performance risk. I 
believe that identifying these risks and offering the means to mitigate 
them best supports DOD leadership in making informed acquisition and 
resourcing decisions.
    Question. Do you see the need for any changes or improvements to 
the organization, process, or methodology used by the Department for 
such review, analysis, and assessments?
    Answer. I am not aware of the need to make any changes or 
improvements to the process or methodology at this time. It is possible 
that additional decision support will be necessary, either via new 
staff or a reorganization of missions within existing staff. If 
confirmed, I would review the process and methodology and make 
recommendations for improvements, as appropriate.
    Question. In your view, does the Director of Cost Assessment and 
Program Evaluation have the staffing, authority, access to information, 
and resources needed to carry out this function?
    Answer. If confirmed, I plan to evaluate the need for changes to 
CAPE's staffing, authority, access to information, and resources in 
order to fully comply with CAPE's statutory responsibilities.
    Question. How do you believe that the Director of Cost Assessment 
and Program Evaluation should interact with service acquisition 
executives, program executive officers, program managers, and other 
program officials in preparing independent evaluations of major defense 
acquisition programs?
    Answer. If confirmed, I would welcome the opportunity to build 
strong, mutually-beneficial relationships with acquisition executives, 
program managers, and other program officials. While it is important 
for CAPE analyses to remain firmly independent and objective, 
collaboration between CAPE and the military departments is the best 
means of ensuring access to data and a broad understanding of 
methodologies, assumptions, and alternatives.
    Question. What role should the Director of Cost Assessment and 
Program Evaluation play in assessing and evaluating management, 
business, and organizational functions, initiatives, and activities 
within the Defense Department?
    Answer. Management, business, and organizational functions within 
DOD are programs like any other, and it is the Director of CAPE's role 
to assess whether those programs are funded consistent with the best 
available information and the Secretary of Defense's guidance. In 
addition, through CAPE's role as an independent analyst for the 
Secretary of Defense, CAPE has in the past conducted analyses of cross-
cutting initiatives such as headquarters drawdowns and IT efficiencies 
- and will likely be called on to do so again.
                           acquisition issues
    Question. The National Defense Authorization Acts for Fiscal Years 
2016 and 2017 made many changes to defense acquisition processes, 
including reinserting service chief influence and accountability into 
acquisition processes.
    Do you support the acquisition reform provisions in these National 
Defense Authorization Acts?
    Answer. Yes. I believe they will foster innovation and agility in 
DOD's acquisition system.
    Question. What roles do you see for developmental planning, 
prototyping, and experimentation for fielding of future defense 
capabilities?
    Answer. Prototyping can be an important mechanism to experiment 
with new technologies before committing to long-term acquisition 
programs of record. Such activities can also mature technologies 
outside of programs of record, which in turn makes programs of record 
more likely to meet cost, schedule, and performance goals. Coupled with 
open systems architecture and developmental planning, prototyping 
provides an engine of innovation to deploy capabilities to warfighters 
quickly and to ensure that DOD weapon systems retain their 
technological edge. If confirmed, I would look forward to working with 
stakeholders across DOD to implement the innovation-supporting reforms 
in the recent NDAAs.
    Question. Do you agree the services should exploit non-
developmental or commercial off-the-shelf solutions to meet defense 
requirements? Would this help put capabilities into the hands of our 
warfighters more quickly?
    Answer. Yes, when such COTS products meet military requirements, 
they can quickly and cost-effectively put capabilities into the hands 
of our warfighters.
    Question. How can the Department better access and integrate 
commercial and military technology to remain ahead of its potential 
adversaries?
    Answer. The new authorities for experimentation and rapid 
prototyping that Congress has passed in the last 2 years will help DOD 
better access and evaluate the military utility of commercial 
technologies. Furthermore, non-traditional approaches like the 
Strategic Capabilities Office, the Services' rapid capabilities 
offices, and DIUx are highlighting the potential to rapidly integrate 
new sources of commercial and military technology into defense systems. 
If confirmed, I look forward to helping implement the new authorities, 
as well as working with the non-traditional organizations and the new 
Under Secretary for Research and Engineering, to identify additional 
opportunities.
    Question. What major shortfalls do you see in the Department's 
ability to estimate program, development, procurement, and life-cycle 
costs? What steps will you take to address these shortfalls?
    Answer. I understand that the most significant shortfall in DOD's 
ability to estimate costs is the availability of data on actual costs 
incurred for programs as a basis for developing cost estimates. I 
understand this to be particularly true as it relates to detailed 
actual costs for operating and support of legacy systems. While CAPE 
has consistently worked to improve the quality and timeliness of the 
cost data, I understand there is still much to be accomplished. If 
confirmed, I would continue to seek improvements in this area.
    Question. What additional acquisition-related reforms do you 
believe the Committee should consider?
    Answer. I believe that Congress and DOD should consistently strive 
to streamline processes, which includes periodic reviews of the 
effectiveness of statutes, policies, and regulations. Establishment of 
the Section 809 Panel on Streamlining and Codifying Acquisition is a 
good first step, and I look forward to their recommendations.
                          acquisition process
    Question. What is your understanding of the role of the Director of 
Cost Assessment and Program Evaluation in the acquisition process?
    Answer. It is my understanding that the Director of CAPE plays 
multiple key roles in the acquisition process. The Director is 
responsible for providing guidance and oversight for Analyses of 
Alternatives to ensure that DOD considers the full range of program and 
non-materiel alternatives that could provide the needed military 
capabilities, as quickly as possible, at the lowest possible cost. The 
Director is also responsible, throughout the entire acquisition 
process, for ensuring that program cost and schedule estimates are 
properly prepared and considered in DOD's deliberations on major 
acquisition programs.
    Question. What is your view of the significance of sound, unbiased 
cost estimating throughout the acquisition process?
    Answer. Independent, rigorous, unbiased cost and schedule 
estimates, paired with thorough risk assessments, are essential for 
effective acquisition decision making and oversight. Achieving the goal 
of reducing cost and schedule growth in DOD's portfolio of acquisition 
programs requires that good cost estimates be available and considered 
throughout the acquisition process.
    Question. What is your understanding of the role of the Director of 
Cost Assessment and Program Evaluation in the requirements and 
resource-allocation processes?
    Answer. The Director is an advisor to the Joint Requirements 
Oversight Council for assessing the resource requirements and 
programmatic risk of a desired capability. The Director is the 
principle advisor to the Secretary and Deputy Secretary of Defense for 
the programming phase of the PPBE process and provides objective cost, 
schedule, and performance analyses to inform resource tradeoff 
decisions.
    Question. Do you see the need for any additional processes or 
mechanisms to ensure coordination between the budget, acquisition, and 
requirements systems of the Department of Defense and ensure that 
appropriate trade-offs are made between cost, schedule, and performance 
requirements early in the acquisition process?
    Answer. In the Fiscal Year 2017 NDAA, Congress passed legislation 
requiring a new process to be co-chaired by the Deputy Secretary of 
Defense and the Vice Chairman of the Joint Chiefs of Staff to establish 
affordability goals and fielding targets for major defense acquisition 
programs. If confirmed, I would welcome the opportunity to help 
implement that provision, which will improve coordination early in the 
acquisition process. Furthermore, the Director of CAPE currently works 
closely with the DOD Comptroller, the Joint Staff, and the Under 
Secretary of Defense for Acquisition, Technology, and Logistics to 
ensure coordination between the budget, acquisition, and requirements 
systems of DOD. If confirmed, I would continue to foster these 
relationships.
    Question. What role do you see for the Director of Cost Assessment 
and Program Evaluation in controlling cost growth on the Department's 
major defense acquisition programs?
    Answer. From evaluating the sufficiency of Analyses of Alternatives 
to conducting Independent Cost Estimates at major milestones or Nunn-
McCurdy breaches, the Director of CAPE is responsible for ensuring that 
major defense acquisition programs are subject to rigorous independent 
analysis. In addition, if confirmed, I would support a more continuous 
involvement of CAPE in following and tracking program performance, 
updating cost and schedule estimates, and evaluating new program risks 
as they are identified.
                 financial management and auditability
    Question. The Department of Defense and the services remain unable 
to achieve a clean financial statement audit. The Department also 
remains on the Government Accountability Office's list of high risk 
agencies and management systems for financial management and weapon 
system acquisition. Although audit-readiness has been a goal of the 
Department for decades, it has repeatedly failed to meet numerous 
congressionally directed audit-readiness deadlines.
    What is your understanding and assessment of the Department of 
Defense's efforts to achieve a clean financial statement audit?
    Answer. While there is clearly more to accomplish, I am encouraged 
by what I have observed in my role on the HASC. Recent efforts by 
Comptroller have substantially enhanced emphasis and progress towards 
this important requirement. Financial system modernization and 
integration, as well as improved processes and procedures, have gone a 
long way to moving closer to achieving this requirement.
    Question. Especially for the purposes of cost control and program 
evaluation, what benefits will accrue to the Department of Defense once 
it is able to achieve and maintain a clean financial audit statement?
    Answer. I understand that the primary goal of a clean audit is 
improved financial management through better internal controls and 
improvements to financial systems. However, audit readiness will 
benefit DOD by providing more reliable and assured information on 
whether programs are achieving objectives and outcomes and the cost for 
achieving them. Further, it will support the goal of the PPBE process 
by more tightly coupling or integrating accounting information into an 
effective feedback loop for the next programming and budgeting cycle.
    Question. If the Department of Defense improves its internal 
controls and achieves a clean audit, do you expect it will help improve 
the ability to control acquisition costs and estimate costs of 
development, procurement, and sustainment of systems and services? Why?
    Answer. Accurate and timely cost data are essential for the 
development of thorough and timely cost estimates. Through improved 
quality and visibility of program cost data, a clean audit therefore 
will further DOD's ability to control acquisition costs.
    Question. What impediments may hinder the Department's ability to 
achieve a clean audit and how would CAPE help to address them?
    Answer. Based on my experience, both in the public and private 
sectors, I understand that the variety of data structures and systems 
being used across DOD can be a potential impediment to achieving a 
clean audit. If confirmed as the Director of CAPE, I would work to 
implement and enforce enterprise-wide data structures to support an 
audit, especially in cost reporting where CAPE has statutory authority.
    Question. How can CAPE efforts to improve data collection and 
analysis contribute to broader efforts to improve financial management 
in the Department of Defense?
    Answer. By improving availability and transparency of data, CAPE 
can provide relevant stakeholders baseline facts, enabling the 
assessment of long-term costs and performance of programs from a 
common, consistent, agreed-upon basis. CAPE can also provide common 
data structures to support analytic processes, which would help 
integrate data from multiple DOD financial management systems.
                                  data
    Question. What is your assessment of the Defense Department's 
ability to efficiently collect data on its systems and processes to 
inform analysis and decision making?
    Answer. It is my understanding that DOD's ability to collect data 
on its systems and processes has been improving, although there is 
certainly room for more work to be done.
    Question. What initiatives will you undertake to improve the 
Department's use of data in its processes?
    Answer. If confirmed, I would work with the Deputy Chief Management 
Officer (DCMO), Comptroller, and other stakeholders to develop, 
maintain, and enforce enterprise-wide common data structures and 
systems to enable better DOD-wide data analysis and reporting.
    Question. What are the barriers that prevent the Department from 
collecting the data it needs to analyze and improve its processes and 
programs? How will you work to overcome those barriers?
    Answer. DOD faces challenges with legacy data systems, inconsistent 
data coding and tagging, and limited analytics resources. In some 
cases, cultural barriers further restrict the free flow of data 
throughout DOD. I understand that CAPE has had some success addressing 
these challenges in cost reporting data, although there is still more 
to be done. If confirmed, I would welcome the opportunity to work with 
stakeholders across DOD to identify additional opportunities for 
improvement in data transparency and consistency, as a building block 
to development of more automated decision-making tools.
    Question. In what areas do you feel that better use of data will 
significantly improve the Department's mission execution or management 
processes?
    Answer. Better use of data can substantially improve almost any of 
DOD's mission execution or management processes. For example, improved 
collection and structuring of operating and support cost data would 
improve CAPE's ability to produce quality and timely cost estimates. It 
would also inform engineering tradeoff decisions early in the 
acquisition process, as well as provide a feedback loop into DOD's 
supply chain management processes. If confirmed, I would seek areas 
that could quickly deliver results to DOD's mission execution or 
management processes.
                       f-35 joint strike fighter
    Question. The F-35 Joint Strike Fighter Program, the largest and 
most expensive acquisition program in Department of Defense history, 
was formally initiated as a program of record in 2001, and subsequently 
adjusted to a total planned buy of 2,443 aircraft for the United 
States. The program has not yet completed the System Development and 
Demonstration (SDD) phase, now projected for an additional 7-month 
delay and up to an additional $1 billion in cost overruns. The full 
rate production decision is not due at least until 2019, 18 years after 
its inception. At currently projected annual procurement rates, the 
last delivery of F-35 variants is now planned for after 2040.
    The Senate Armed Services Committee report accompanying S. 1376, 
the National Defense Authorization Act for Fiscal Year 2016, required 
the Secretary of Defense to assess the current requirement for the F-35 
Joint Strike Fighter total program of record quantity, and then 
revalidate that quantity or identify a new requirement for the total 
number of F-35 aircraft the Department would ultimately procure. The 
Department provided an interim response that stated a reassessment of 
the total procurement quantity would be provided at a later date.
    If confirmed, what will be your role in the reassessment of the F-
35 total program procurement quantity, currently established at 2,443 
aircraft?
    Answer. I understand that the Director of CAPE has been tasked to 
lead the reassessment. If confirmed, I would ensure that the work is 
completed in a timely manner.
                     b-21 long range strike bomber
    Question. On October 27, 2015, the Air Force announced the award of 
the engineering and manufacturing development (EMD) contract for the 
new B-21 bomber, a program estimated to cost as much as $80 billion for 
development and procurement. The National Defense Authorization Act for 
Fiscal Year 2017 directed enhanced reporting of B-21 program cost, 
schedule, and performance data to the Government Accountability Office 
for more frequent assessments and focused oversight.
    If confirmed as Director of Cost Assessment and Program Evaluation, 
what will be your role in the B-21 bomber program to ensure cost, 
schedule, and performance remain on track?
    Answer. As with any major acquisition program, CAPE will continue 
to produce Independent Cost Estimates for the B-21 program. If 
confirmed, I would also help ensure through the programming phase of 
the PPBE process that the B-21 program is fully funded to DOD's latest 
cost estimate. As Director of CAPE, I would ensure that the Air Force 
and my office continuously assess the program's performance to ensure 
that DOD's leadership can proactively address any challenges that occur 
during program execution.
                               munitions
    Question. Department of Defense munitions inventories, particularly 
those of precision-guided munitions, have declined significantly due to 
high operational usage, insufficient procurement, and a requirements 
system that does not adequately account for the ongoing need to 
transfer munitions to our allies and operations short of major combat, 
such as in the current operations in Afghanistan, Iraq, and Syria.
    If confirmed, what assessments would you make to support 
prioritizing munitions funding to ensure the Department has sufficient 
inventories of munitions to meet combatant commanders' needs?
    Answer. If confirmed, I would ensure CAPE continues to conduct 
independent analyses of munitions issues and provides the Secretary of 
Defense with resourcing options that balance munitions requirements 
within the total defense program. I also would ensure that these 
independent analyses include an assessment of munition transfers to 
allies.
    Question. How will you assess how the Department of Defense will 
adapt to self-imposed Department restrictions on area attack and denial 
munitions in accordance with the Oslo Process and the Convention on 
Cluster Munitions?
    Answer. If confirmed, I would review existing work on the 
performance of munitions replacement programs and would work with other 
stakeholders to examine DOD's policy and recommend alternatives as 
needed.
                           space acquisition
    Question. According to a recent study by the Government 
Accountability Office (GAO), fragmented leadership has undermined the 
Department of Defense's ability to deliver space capabilities to the 
warfighter on time and on budget. One repeated cause for concern has 
been fractured decision-making and many layers of bureaucracy.
    Do you believe the existing space acquisition structure is 
sufficient? If not, what changes do you believe are appropriate?
    Answer. Answer. I do not have any recommendations at this time. 
Space acquisition, like all DOD acquisition, is undergoing review and 
changes associated with the acquisition reforms in the Fiscal Year 2017 
NDAA. If confirmed, I would evaluate the impact of these changes and 
recommend adjustments, as needed, to improve space acquisition across 
DOD.
    Question. How would CAPE studies and assessments support more 
competition in the launch of Department of Defense payloads?
    Answer. I understand that CAPE conducts independent assessments of 
the launch services market in general, as well as specific acquisition 
approaches for DOD providers, to support the goals of mission assurance 
and reasonable prices. Furthermore, CAPE conducts cost estimates and 
performance assessment on DOD's Evolved Expendable Launch Vehicle 
program, which is designed to provide reliable launch services for 
national security space payloads.
    Question. The National Defense Authorization Act for Fiscal Year 
2017 prohibits the use of Russian rocket engines after December 31, 
2022. How would CAPE studies and assessments support the ending of U.S. 
dependence on the use of Russian rocket engines as soon as possible, 
perhaps even before December 31, 2022?
    CAPE analyses provide independent, objective assessments of 
alternatives of launch services to inform leadership decisions. If 
confirmed as the Director of CAPE, I would ensure that CAPE continues 
to work with the Air Force on this issue both through the acquisition 
process and through CAPE's role as an independent analyst for DOD.
         department of defense information technology programs
    Question. The Department of Defense's record in successfully 
developing and deploying information technology systems, according to a 
2015 GAO report, ``too frequently fail or incur cost overruns and 
schedule slippages while contributing little to mission-related 
outcomes'' whether for business or operational use. The Defense 
Integrated Military Human Resources System, the Air Force's Financial 
Information Resource System (FIRST) and Air Operations Center 10.2 
upgrade program, and the Defense Enterprise Accounting and Management 
System (DEAMS) are but a few examples of failures that represent years 
of schedule delays and billions of dollars in cost overruns.
    What studies and assessments would you conduct to support changes 
in Department of Defense efforts to improve development and deployment 
of major information technology systems?
    Answer. If confirmed as the Director of CAPE, I would ensure that 
CAPE continues to work with the stakeholders across DOD to improve 
development and deployment of major information technology systems. I 
would also promote studies of commercial IT business models, such as 
cloud computing, software-as-a-service, and shared services as 
alternatives to traditional DOD IT acquisition efforts. Business IT 
programs suffer from similar forces that cause cost and schedule 
overruns in other major defense acquisition programs, but they also 
exist within an environment that is rapidly changing in the commercial 
marketplace. I would look to lessons learned from commercial 
experiences and recommendations from organization like GAO to inform 
alternatives for leadership.
    Question. How will you study and assess that appropriate business 
process reengineering is undertaken and accomplished before initiating 
new business systems, IT program development, and deployment?
    Answer. If confirmed as the Director of CAPE, I would work closely 
with the DCMO to provide supporting analysis of business process 
reengineering when necessary. I also would explore with DCMO ways to 
track customization of IT products that is pursued in lieu of business 
process reengineering, as well as the potential for shared services to 
encourage business process reengineering as an alternative to acquiring 
new IT products.
    Question. What role will CAPE play in assessing the development and 
deployment of defense business IT systems?
    Answer. It is my understanding that the Office of the Secretary of 
Defense, including CAPE, is currently pursuing efforts to redefine how 
major IT systems are developed and deployed. If confirmed, I would use 
CAPE's role as a direct report to the Secretary and lead for Analyses 
of Alternatives to empower stakeholders to consider alternate 
approaches.
    Question. What role will CAPE play to assess the business processes 
that these business IT systems support and whether they are 
sufficiently aligned with best commercial business practices?
    Answer. If confirmed, I would ensure that CAPE analyzes current 
business IT approaches relative to commercial practices, such as cloud 
computing, software-as-a-service, and shared services. I would also 
explore the potential to speed software acquisition and deployment to 
weapon systems through commercial software development, testing, and 
deployment practices. I understand that DOD is evolving its acquisition 
processes to increase the use of leading commercial strategies like 
business process reengineering, configuration over customization, and 
when necessary, agile software development. If confirmed, I would 
ensure that CAPE supports these efforts.
                            industrial base
    Question. How should CAPE consider the health and viability of the 
industrial base when developing cost estimates?
    Answer. It is critical for CAPE to incorporate the realities of our 
industry partners' businesses and the overall health of the industrial 
base into DOD's cost estimates and investment strategies. We always 
should encourage industry to be more efficient, but we must also take 
business base considerations, such as workforce forecasts, into account 
to ensure our acquisition programs are properly costed and fully 
funded. It is also important to recognize that the industrial base is 
changing as DOD engages with non-traditional contractors for access to 
emerging technologies. In turn, this shifting of the industrial base 
has implications for competitiveness, price comparisons, and cost 
estimates.
                         science and technology
    Question. What is your understanding and assessment of the role 
that Department of Defense science and technology programs and 
organizations have played and will play in developing capabilities for 
current and future defense systems?
    Answer. S&T organizations lead the DOD through fundamental 
technology shifts by anticipating and driving emerging and future 
requirements and missions. The S&T enterprise provides a sustainable, 
disruptive advantage for U.S. forces by developing leap-ahead science 
and making current weapons systems more effective and affordable.
    Question. What metrics would you use to judge the value and the 
investment level in Department of Defense science and technology 
programs?
    Answer. Judging the value of S&T investments is a critical and 
challenging task. Traditional metrics such as numbers of patents and 
journal publications are important indicators of productivity for those 
labs that perform basic research, but they do not address Defense-
specific concerns such as transferring technology to the warfighter. If 
confirmed, I would be open to pursuing novel, non-traditional ways to 
evaluate and balance DOD's research enterprise.
    Question. What role can science and technology activities in areas 
like cost analysis, data analytics, operations research, and others 
play in developing new tools, techniques, and processes that can be 
used for the Director of Cost Assessment and Program Evaluation?
    Answer. Recent advanced computing and mathematical techniques have 
enabled new approaches in data analytics and operations research that 
were previously computationally prohibitive. It is my understanding 
that CAPE has been an early adopter of many of these data analytic 
techniques, and I believe continued application of these techniques 
provide the government with better decision-making tools.
    Question. How can advanced commercial- and government-developed 
data collection, management, and analytics techniques and systems be 
used to support the activities of the Director of Cost Assessment and 
Program Evaluation?
    Answer. As the independent advisor to the Secretary of Defense, 
CAPE's mission is critically dependent on data collection, management 
and analytics. Advanced commercial and government software systems are 
key in supporting CAPE's data handling ability. CAPE is continuously 
assessing new data sources, management techniques, and analytic 
approaches to better support its key roles in DOD.
                        congressional oversight
    Question. In order to exercise its legislative and oversight 
responsibilities, it is important that this Committee and other 
appropriate committees of the Congress are able to receive testimony, 
briefings, and other communications of information.
    Do you agree, if confirmed for this position, to appear before this 
Committee and other appropriate committees of the Congress?
    Answer. Yes
    Question. Do you agree, if confirmed, to appear before this 
Committee, or designated Members of this Committee, and provide 
information, subject to appropriate and necessary security protection, 
with respect to your responsibilities as Director of Cost Assessment 
and Program Evaluation?
    Answer. Yes
    Question. Do you agree to ensure that testimony, briefings, and 
other communications of information are provided to this Committee and 
its staff and other appropriate committees in a timely manner?
    Answer. Yes
    Question. Do you agree to provide documents, including copies of 
electronic forms of communication, in a timely manner when requested by 
a duly constituted committee, or to consult with the Committee 
regarding the basis for any good faith delay or denial in providing 
such documents?
    Answer. Yes

                                ------                                


    [Questions for the record with answers supplied follow:]

              Questions Submitted by Senator David Perdue
  software acquisition process using the defense innovation advisory 
                                 board
    1. Senator Perdue. Mr. Daigle, at the hearing, we briefly discussed 
the need to modernize software acquisition processes at DOD and the 
value that outside expert groups could bring to this challenge. You 
stated that you would be open to working with outside groups on this 
front. The Defense Innovation Board is group of top innovators, 
scholars, and business leaders with a blend of technological and 
regulatory experience and their status as a Secretarial discretionary 
board. Do you think this expertise makes them well positioned to 
partner with Cost Assessment and Program Evaluation (CAPE) on this 
issue?
    Mr. Daigle. Yes, and if confirmed, I would seek to work with the 
Defense Innovation Board to identify improvements to the software 
acquisition process.
         commercial off-the-shelf options for cape assessments
    2. Senator Perdue. Mr. Daigle, although acquisition reform has 
remained a priority for DOD acquisition officials, many procurements 
are delayed by administrative constraints, staffing concerns, and 
inflexible requirements processes. Readily available Commercial-Off-
The-Shelf (COTS) solutions provide a significant increase in 
contracting efficiency and ensure servicemembers receive gear and 
equipment when needed most. The Army's Rapid Equipping Force (REF) and 
Soldier Enhancement Program (SEP) are models for broader COTS product 
acquisition. Do you believe DOD can streamline acquisition without 
unnecessary delays through procurement of COTS solutions like Personal 
Protective Equipment (PPE) and Organizational Clothing and Individual 
Equipment (OCIE) products?
    Mr. Daigle. Yes, COTS solutions enable the Department to 
incorporate technological advances, achieve cost savings, and reduce 
development timelines, when they suitably meet military requirements. 
It is my understanding that the Department seeks to leverage 
commercially mature technology and material solutions, and if confirmed 
I would include considerations of COTS solutions as appropriate in my 
duties as the Director of Cost Assessment and Program Evaluation.
                               __________
             Questions Submitted by Senator Martin Heinrich
       directed energy weapon systems: future programs of record
    3. Senator Heinrich. Mr. Daigle, I have long been concerned about 
the fact that capable-and-proven weapon systems like high-energy lasers 
and high-powered microwaves have languished in what has seemed like 
perpetual research and development (R&D). A major roadblock that has 
prevented these weapon systems from crossing the threshold into the 
field is the requirements-setting process, where the prevailing belief 
is that sufficient kinetic capabilities already exist, so an 
alternative is not needed, and therefore not required. This mentality, 
however, ignores the potential added value of directed energy systems 
in terms of cost effectiveness, sustainability, endless magazine, and 
precise targeting. As the next potential Director of Cost Assessment 
and Program Evaluation (CAPE), one of your responsibilities will be 
advising the Joint Requirements Oversight Council and conducting 
Analyses of Alternatives (AOA) of weapon systems.
    Given your 6 years of prior experience at CAPE, as well as 
additional experiences, to what extent has CAPE advised the Joint 
Requirements Oversight Council in the consideration of directed energy 
weapon systems for a needed capability?
    Mr. Daigle. CAPE is a regular participant in the Joint Capabilities 
Integration and Development System (JCIDS), including the Joint 
Requirements Oversight Council (JROC). CAPE provides input regarding 
technical, operational, and programmatic implications that should be 
considered as requirements are developed. It is my understanding that 
CAPE is helping to identify mission sets and lay the groundwork 
necessary to establish appropriate requirements for directed energy 
systems for the Department's new Laser Roadmap. If confirmed, I would 
continue CAPE's participation in JCIDS, the JROC, and the Laser 
Roadmap.

    4. Senator Heinrich. Mr. Daigle, how does CAPE factor in the added-
value of prototypes and weapon systems that are not already-established 
Programs-of-Record when conducting AOAs?
    Mr. Daigle. The purpose of an AoA is to identify and evaluate the 
trade space available to mitigate or close capability gaps with a 
materiel solution. As such, the added value that any alternative, 
including prototype systems, could provide is evaluated based on 
available information. Technical, programmatic, operational, and policy 
risks, as well as a life-cycle cost estimate, are also considered for 
each alternative, including prototype systems, and incorporated into a 
comprehensive assessment relatives to the capability gap.
    In addition, the Fiscal Year 2017 NDAA requires CAPE to ensure that 
AoAs include consideration of evolutionary acquisition, prototyping, 
and a modular open system approaches. If confirmed, I would ensure 
these new statutory requirements are fully integrated into CAPE's 
processes.

    5. Senator Heinrich. Mr. Daigle, given your 6 years of prior 
experience at CAPE and additional experiences, what specific 
warfighting scenarios has CAPE considered directed energy weapon system 
capabilities?
    Mr. Daigle. It is my understanding that CAPE has conducted 
extensive analysis of directed energy weapon capability relating to 
missions in multiple operational theaters involving missile defense, 
counter-rocket, artillery, and mortar, as well as counter-unmanned 
aircraft systems.

    6. Senator Heinrich. Mr. Daigle, is CAPE recommending directed 
energy weapon system capabilities for counter-rocket, artillery, and 
mortar scenarios and counter-UAS [unmanned aircraft systems] scenarios?
    Mr. Daigle. I am not aware of whether CAPE has made any specific 
recommendations in this area, but it is my understanding that CAPE 
includes directed energy weapon systems when exploring alternatives to 
these scenarios. CAPE presents the trade space on technical and 
operational capability, technical risk, and cost-effectiveness for 
Department consideration.

    17. Senator Heinrich. Mr. Daigle, as Director, where added-value 
exists, will you and your staff recommend next generation weapon 
systems of high-energy lasers and high-powered microwaves when advising 
the Joint Requirements Oversight Council and conducting AOAs?
    Mr. Daigle. If confirmed, I will ensure CAPE includes directed 
energy systems, as appropriate, when conducting AoAs, such as the 
Indirect Fire Protection Capability, Global Ballistic Missile Defense 
Sensor AoA, and the Defense Against Hypersonic Weapons AoA. If 
confirmed, I would also ensure that all value-added alternatives, 
including high-energy lasers and high-powered microwaves, are provide 
to the JROC.
                               __________
              Questions Submitted by Senator Dan Sullivan
             shifting the alaska cost vs location narrative
    8. Senator Sullivan. Mr. Daigle, Alaska is traditionally viewed as 
the most expensive CONUS [Continental United States] and least forward 
OCONUS [Outside the Continental United States] location. This ``glass 
half-empty'' vantage point prevents the Department of Defense (DOD) 
from capitalizing on the strategic location and resources in Alaska. 
What is your opinion on this issue, and can I get your commitment to 
approach Alaska with a ``glass half-full'' perspective as the furthest 
CONUS and least-expensive OCONUS location?
    Mr. Daigle. If confirmed, I will ensure CAPE continues to provide 
objective, independent analyses of all programs and issues. As such, I 
commit to giving Alaska fair consideration in any resourcing decisions.
            fiscal year 2017 ndaa acquisition changes impact
    9. Senator Sullivan. Mr. Daigle, considerable changes were made to 
the acquisition process in the Fiscal Year 2017 National Defense 
Authorization Act (NDAA). What effect will this have on Cost Assessment 
and Program Evaluation (CAPE) modeling for future weapons systems?
    Mr. Daigle. The Fiscal Year 2017 NDAA increases the range of 
programs for which CAPE conducts or approves independent cost estimates 
(ICEs); requires discussion of programs risks, alternatives, and 
sustainment costs be included in ICEs; and provides additional 
statutory authorities for the collection of acquisition cost data.

    10. Senator Sullivan. Mr. Daigle, can you describe how these 
changes will help or hinder your role?
    Mr. Daigle. These changes will help CAPE fulfill its role as the 
Department's independent cost and program analysis organization. In 
particular, the new statutory requirements on data collection will 
improve the quality of data that CAPE and the Department use to 
evaluate cost and risk in major acquisition programs, helping to 
resolve problems CAPE has experienced in the past related to incomplete 
and out-of-date program data.
                                ------                                


    [The nomination reference of Mr. Robert B. Daigle follows:]
                    Nomination Reference and Report
                           As In Executive Session,
                               Senate of the United States,
                                                    April 25, 2017.
    Ordered, That the following nomination be referred to the Committee 
on Armed Services:
    Robert Daigle, of Virginia, to be Director of Cost Assessment and 
Program Evaluation, Department of Defense, vice Jamie Michael Morin.
                                ------                                


    [The biographical sketch of Mr. Robert B. Daigle, which was 
transmitted to the Committee at the time the nomination was 
referred, follows:]
                Biographical Sketch of Robert B. Daigle
Education:

        University of Vermont
        -  8/1989 to 5/1997
        -  B.A., Economics and B.A., Mathematics

        Columbia Business School
        -  1/2002 to 5/2003
        -  M.B.A., Finance

        Georgetown University
        -  7/2004 to 5/2006
        -  M.A., Security Studies
Employment record:

        ASTEC Consulting
        -  Director of Analytics
        -  4/1996 to 12/2001

        Office of the Secretary of Defense (Cost Assessment and 
Program Evaluation)
        -  Director, Program Resources and Information Systems 
Management Division
        -  11/2003 to 7/2009

        Center for the Study of Financial Market Evolution
        -  Executive Vice President
        -  7/2009 to 12/2011

        Advanced Securities Consulting
        -  Executive Vice President
        -  1/2012 to 9/2013

        Military Compensation and Retirement Modernization 
Commission
        -  Executive Director
        -  9/2013 to 1/2016

        House Armed Services Committee
        -  Professional Staff Member
        -  1/2016 to Present
Honors and Awards:
        Military Awards:
        -  Expert Infantry Badge
        -  Army Achievement Medal (with one oak cluster)
        -  Good Conduct Medal
        -  National Defense Service Medal

        Academic Awards:
        -  University of Vermont
          -  Freeman Saltus Award
          -  Amato Scholarship
          -  Milton J. Nadworny Scholarship for economics
          -  Outstanding Senior Award for mathematics
                                 ______
                                 
    [The Committee on Armed Services requires all individuals 
nominated from civilian life by the President to positions 
requiring the advice and consent of the Senate to complete a 
form that details the biographical, financial, and other 
information of the nominee. The form executed by Mr. Robert B. 
Daigle in connection with his nomination follows:]

    [The nominee responded and the information is contained in 
the Committee's executive files.]

                                ------                                

    [The nominee responded to Parts B-F of the Committee 
questionnaire. The text of the questionnaire is set forth in 
the Appendix to this volume. The nominee's answers to Parts B-F 
are contained in the Committee's executive files.]

                                ------                                


    [The nomination of Mr. Robert B. Daigle was was reported to 
the Senate by Chairman McCain on May 23, 2017, with the 
recommendation that the nomination be confirmed. The nomination 
was confirmed by the Senate on August 1, 2017.]


                                ------                                


    [Prepared questions submitted to The Honorable David L. 
Norquist by Chairman McCain prior to the hearing with answers 
supplied follow:]

                        Questions and Responses

                            defense reforms
    Question. Do you support these reforms?
    Answer. Yes, based on my understanding of their purpose.
    Question. What other areas for defense reform do you believe might 
be appropriate for this Committee to address?
    Answer. I have no recommendations at this time, but I understand 
that both the Secretary of Defense and the Director of the Office of 
Management and Budget (OMB) have issued guidance for DOD to undertake 
studies of opportunities for reform. Should I be confirmed I would 
fully support those efforts.
                                 duties
    Question. What is your understanding of the duties and functions of 
the Under Secretary of Defense (Comptroller)? How will you prioritize 
them?
    Answer. The duties and functions of the Under Secretary of Defense 
(Comptroller) are described in Section 135 of title 10 and in Section 
902 of the Chief Financial Officer (CFO) Act. It includes supporting 
the Secretary of Defense by advising on all financial management 
matters; overseeing the financial management activities of the 
Department to include establishing and supervising the execution of 
policies; developing and maintaining integrated agency accounting and 
financial management systems; supervising and directing the preparation 
of budget estimates of the Department of Defense; monitoring the 
financial execution of the budget; overseeing the preparation and 
submission of financial statements and supporting the recruitment and 
training of the financial management workforce.
    My two highest priorities would be preparing the budget to ensure 
the Department has the resources to accomplish its mission and using 
the financial statement audits to drive improvements in the 
Department's financial management activities, systems and reports.
    Question. What recommendations, if any, do you have for changes in 
the duties and functions of the Under Secretary of Defense 
(Comptroller)?
    Answer. None at this time.
    Question. Section 135 of title 10, United States Code, designates 
the Under Secretary of Defense (Comptroller) as the Chief Financial 
Officer of the Department of Defense.
    What do you believe would be your major responsibilities as Chief 
Financial Officer?
    Answer. By designating the USD (Comptroller) as the CFO of the 
Department of Defense this specifically incorporates the 
responsibilities identified in the CFO Act. I included those 
responsibilities in my description of the duties and functions of the 
Comptroller because they are interconnected.
    Question. However, to the extent that some see the term Comptroller 
as primarily relating to the budget, the addition of the title CFO 
highlights and emphasizes the responsibilities for accounting, 
financial systems, and internal controls. I believe that a major 
responsibility of the CFO over the next several years to is to support 
the audits of the services and defense agencies and to develop, 
implement and oversee an effective process of fixing issues identified 
during the audit.
                             qualifications
    Question. The duties of the Comptroller of the Department of 
Defense (DOD) are set forth in section 135 of title 10, United States 
Code, and in DOD Directive 5118.03. Among the duties prescribed are 
advising and assisting the Secretary of Defense in the preparation of 
budget estimates, establishing and supervising the execution of 
policies as it pertains to budget preparation, budget execution, and 
accounting, and reporting of Department of Defense funds.
    What background and experience do you possess that qualify you to 
perform the duties of the Comptroller?
    Answer. I have over 25 years of experience in Federal financial 
management to include assignments at a field site, a major command, a 
service headquarters, the Office of the USD (Comptroller), another CFO 
Act agency (DHS), a Certified Public Accounting firm and for the 
Congress. These assignments provide a breadth and depth of experience 
that is directly relevant to the position of USD (Comptroller) / CFO.
    For example, as the CFO of the Department of Homeland Security 
(DHS) I was responsible for preparing, justifying and executing a $50 
billion agency budget. In addition, I managed and provided policy 
guidance and oversight of DHS financial management activities, 
operations and over 1,500 financial management personnel. This included 
directly managing a staff of 120 with responsibility for programming, 
budgeting, executing funds, preparing financial statements, 
strengthening internal controls, consolidating financial systems and 
coordinating with external auditors.
    I have also seen how financial management processes are executed in 
the field. As Director of Resource Management at Menwith Hill Station, 
a military field site in England, I managed a budget of $20 million and 
a diverse staff of 28 United States and United Kingdom personnel. I was 
responsible for planning, programming, budgeting, accounting, 
disbursing, military and civilian pay, manpower documentation and 
internal management controls. This assignment provided me exposure to 
how these functions are executed at the lowest level in an agency and 
gives an important perspective to consider when preparing financial 
management policy at the Department level.
    Specific to the budget, I have extensive experience working the DOD 
budget process at a number of levels which provides me useful insights 
on how the budget is built, reviewed and executed. For example at 
Menwith Hill Station I led the development and execution of the budget 
for a field site. When I worked for U.S. Army Intelligence and Security 
Command, I supported budget development for an Army Major Command 
supporting a defense agency. As a Program/Budget analyst for the Army's 
Deputy Chief of Staff for Intelligence I prepared and defended the 
Army's National Foreign Intelligence Program (NFIP) budget and 
integrated the Intelligence Community and the Army/Department of 
Defense budget processes. Later I worked for the House Appropriations 
Committee, Subcommittee on Defense where I analyzed and evaluated over 
$30 billion of the defense budget, including funding for Air Force 
aircraft and munitions, ballistic missile defense, chemical and 
biological warfare defense, information technology and information 
assurance. This experience has allowed me to see the budget formulation 
and execution from multiple levels inside the Department as well as 
from the Congressional perspective.
    As a Partner with a Certified Public Accounting firm, I provided 
advice and solutions to Federal executives related to accounting, 
programming, budgeting and internal controls and financial systems. 
This gave me exposure to a wide range of financial management issues as 
well as an understanding of federal contracting from the vendor's 
perspective.
    Finally, and perhaps most relevant. I served as a Deputy Under 
Secretary of Defense to two DOD Comptrollers, the Honorable Dov Zakheim 
and the Honorable Tina Jonas. I supported them across their range of 
responsibilities, including as DUSD for Budget and Appropriation 
Affairs (BAA) where I worked closely with both the House and Senate 
authorization and appropriations committee staff on defense funding and 
key defense authorities. This experience gave me a valuable 
understanding of the structure and function of the Comptroller's office 
as well as with a sound working relationship with many of the senior 
civil servants who currently work there.
    Question. Have you participated in the audit of a large, complex 
public or private sector institution?
    Answer. Yes. As the Chief Financial Officer of the Department of 
Homeland Security I participated in the annual financial statement 
audits. I attended kickoff meetings, status meetings and close out 
meetings with the auditors. I led the establishment of a formal process 
to eliminate pervasive weaknesses in DHS's financial statement. As part 
of executing that plan I held regular meetings to review the 
development, status and execution of corrective action plans. From 
fiscal year 2006 to fiscal year 2008, DHS reduced the number of 
material weaknesses by 40 percent and the number of department-wide 
audit disclaimer conditions by 70 percent. My successors continued the 
process and today DHS has achieved four consecutive clean opinions. In 
addition, as a Partner at a CPA firm I advised federal executives and 
provided teams of accountants to support clients as their agency 
underwent financial statement audits.
    Question. What formal education have you had in financial 
management or auditing?
    Answer. I have a Master's in Public Administration and I am a 
Certified Government Financial Manager (CGFM), the professional 
certification issued by the Association of Government Accountants 
(AGA). During my federal service I attended numerous training programs 
on topics ranging from Planning, Programming, Budgeting and Execution 
(PPBE) to the Anti-Deficiency Act. As part of my position as a Partner 
with Kearney and Company I dedicate approximately 40 hours a year to 
continuing professional education in financial management or auditing.
    Question. Do you believe that there are any steps that you need to 
take to enhance your expertise to perform these duties?
    Answer. Should I be confirmed the most important step would be to 
review the ``as-is'' of current DOD processes to see how they are 
consistent with or different from best practices.
    Question. If confirmed, which of these roles and duties do you 
believe will be particularly challenging to you based on your own 
professional experience?
    Answer. Although I have significant experience at DHS and Kearney 
with financial statement audits, given the complexity of DOD's 
situation I still expect the audit to be particularly challenging.
                        relations with congress
    Question. What are your views on the state of the relationship 
between the Under Secretary of Defense (Comptroller) and the Senate 
Armed Services Committee in particular, and with the Congress in 
general?
    Answer. My understanding is that over the last few years the 
relationship has not been as good as it should be but that there is a 
strong desire on both sides to improve the relationship.
    Question. If confirmed, what actions would you take to sustain a 
productive and mutually beneficial relationship between the Congress 
and the Office of the Under Secretary of Defense (Comptroller)?
    Answer. I believe that a productive and mutually beneficial 
relationship requires regular communications both formal and informal. 
Should I be confirmed, this would include both empowering and directing 
the staff to maintain regular communications as well as personally 
meeting with the Committee staff and/or members on a regular basis.
                     audit and financial management
    Question. The Department of Defense is the only federal agency 
unable to complete a financial audit in accordance with the law, 
despite having invested billions over the past 16 years to do so. The 
persistent lack of accountability by Department leadership for results 
leads to concerns within the Congress and in the public over the 
stewardship of Department funds and the qualifications of the people 
entrusted to lead the Department in its audit efforts. It is not simply 
an abstract statutory requirement that the Department produce auditable 
financial statements showing where and how it spends its annual 
budget--the accuracy of the financial information underlying the 
financial statements is critical to the Department's ability to develop 
an adequate defense budget and make important financial decisions in an 
environment where every defense dollar counts.
    Do you commit to meeting the upcoming statutory audit deadlines 
requiring that the Department's financial statements be ready for audit 
by September 30, 2017, and that the audit of the fiscal year 2018 
financial statements be completed by March 31, 2019?
    Answer. I believe that the audits should begin as soon as possible. 
Should I be confirmed I will do everything within my authority to 
achieve those deadlines and to see that the audits are completed by 
March 31, 2019.
    Question. Under your leadership, when will the Department achieve a 
clean audit opinion?
    Answer. There is not enough information to know. It depends on what 
the auditors find once the audits start and how difficult it is to 
implement the appropriate corrective action plans.
    Question. Will you be prepared to meet with Members of this 
Committee every quarter until this happens?
    Answer. Yes, and I appreciate the Committee's willingness to have a 
regular meeting. The support of the Committee will be essential to the 
success of this effort.
    Question. Describe your knowledge of accounting and financial 
management principles, give specific examples of how you have applied 
this knowledge in previous positions, and explain how your experience 
qualifies you to be the Under Secretary of Defense (Comptroller).
    Answer. I would group these principles under four topics.
    First, in budget execution the key principle comes from Article 1 
Section 9 of the Constitution. ``No money shall be drawn from the 
treasury, but in consequence of appropriations made by law.'' This is 
Congress' power of the purse. To comply with this in each of my 
assignments that involved executing funds we paid careful attention to 
fiscal law and specifically time, purpose and amount. This prepares me 
for the role of USD (Comptroller) both in ensuring DOD policy is 
consistent with this principle but also in understanding and 
investigating potential Anti-Deficiency Act violations.
    The second set of principles relate to the Planning, Programming, 
Budgeting, and Execution System (PPBES). There are six core principles 
here that relate to ensuring the leadership is provided the right 
information to make informed and effective decisions:
      Decisions should be based on explicit criteria of 
national interest.
      A multi-year financial plan should be used to focus 
decisions on desired end-states, and project the consequences of 
present decisions into the future.
      Needs and costs should be considered simultaneously.
      Major decisions should be made by choices among balanced, 
feasible alternatives.
      The Department should have an active analytical staff to 
provide it with relevant data and objective perspectives.
      Open and explicit analysis, available to all parties, 
should form the basis for major decisions.
    This was part of the DOD process when we built the Future Years 
Defense Program (FYDP) and we used a similar approach at DHS when we 
supported the Secretary in building the Future Years Homeland Security 
Program (FYHSP). Understanding these principles is important as the USD 
(Comptroller) and the Director of CAPE are jointly responsible for 
supporting the Secretary and Deputy Secretary in this process.
    With regard to internal controls, GAO's Standards for Internal 
Control in the Federal Government (also called the Green Book) includes 
17 Principles of Effective Internal Control. To focus on just two 
examples: one is to identify, analyze and respond to risk, another is 
to perform monitoring activities. In each of my assignments I have 
looked at the mission of my organization to identify the risk and 
implement effective internal controls. For example, I would ensure 
segregation of duties to mitigate against fraud by dividing key tasks 
among several employees so no single employee can process a payment to 
themselves. Similarly, at DHS we would routinely review key controls to 
ensure they were still operating effectively as part of our monitoring 
process. This is relevant to the USD (Comptroller) because they are 
responsible for establishing and maintaining the DOD Manager's Internal 
Control Program (MICP).
    In accounting the Federal Accounting Standards Advisory Board 
(FASAB) issues accounting standards consistent with overarching 
accounting concepts. For example, in SFFAC 1, Objectives of Federal 
Financial Reporting one concept is Budgetary Integrity ``Federal 
financial reporting should assist in fulfilling the government's duty 
to be publicly accountable for monies''. This broad principle would 
include ensuring the accuracy of the status of budgetary resources. At 
DHS we examined areas where a component had set aside or ``obligated'' 
federal funds for a specific purpose. That purpose had been achieved 
without using all the obligated funds and so to ensure the accuracy of 
the status of those funds they were deobligated and were available for 
future use.
    I believe my experience working with and following these key 
federal financial management principles across the range of a CFO's 
responsibilities provides a solid foundation to serve as USD 
(Comptroller) and to address new situations as they arise.
    Question. Describe your previous experience leading large-scale 
change initiatives in complex organizations.
    Answer. When DHS was established it was the largest Federal re-
organization since the creation of DOD. The organizations that formed 
DHS brought with them different policies and numerous audit weaknesses. 
The Office of the DHS CFO was newly formed and a work in progress. The 
Office of the DHS CFO also contributed directly to at least three audit 
weaknesses including a lack of trained staff and an absence of 
financial management policies. As the first Senate confirmed CFO, I 
adopted a multi stage process that included:
      Recruiting individuals with audit backgrounds and strong 
accounting skills.
      Providing our staff training and encouraging 
certifications.
      Creating an online financial management policy manual 
based on best practices.
      Executing an internal control playbook that had 
corrective action plans for each of the material weaknesses identified 
by the auditor and provided accountability.
      Establishing a risk management and assurance office that 
conducted internal control testing in areas where the auditors hadn't 
yet tested.
      Conducting annual reviews that identified where we had 
succeeded, where we had fallen short and what legislative and policy 
changes were on the horizon.
    As a result, we reduced the number of Audit Disclaimer conditions 
from ten to three and the number of material weaknesses from ten to 
six. Most importantly the process we put in place continued after my 
departure and under the quality leadership of the next two CFO's DHS 
has now achieved four clean audit opinions.
    Question. What is your assessment of the Department's efforts to 
achieve a clean financial statement audit to date? What specific 
changes will you make to its approach?
    Answer. Where the Department has started routine financial 
statement audits there has been success. Multiple DOD entities include 
the Defense Finance and Accounting Service (DFAS) and the U.S. Army 
Corps of Engineers, have achieved and sustained clean opinions.
    However, for the Army, Navy and Air Force the Department has spent 
approximately 7 years getting ``audit ready''. I believe that 
correcting problems without the benefit of an audit has diminishing 
returns. Should I be confirmed I would work to ensure all the services 
were under a financial statement audit as this is the most efficient 
path to success.
    Question. Based on your experience at the Department of Homeland 
Security, what incentives need to be in place to ensure senior leaders 
in the military services and defense components--not just the financial 
management community--are fully invested and engaged in the process of 
achieving a clean audit opinion? Are those incentives currently in 
place in the Department? What disincentives or structural impediments 
currently exist?
    Specifically, what measures should be used to hold senior leaders 
accountable if they do not meet statutory deadlines for the Department 
of Defense auditability?
    Answer. It would be very valuable to have a range of tools and 
incentives in place to build and sustain senior leadership support and 
accountability for achieving a clean audit opinion. I am not aware of 
all the tools currently available to the Department or how effective 
they are. Should I be confirmed, I would make it a priority to examine 
these options and provide my recommendations to the Committee.
    Question. Based on your experience at the Department of Homeland 
Security, what is the merit of asset valuation to the Department of 
Defense?
    Answer. There is very little merit in valuing old assets for which 
the relevant documentation is no longer available and the cost of 
valuation would be high. In addition, these items depreciate and become 
less material over time so valuing them is less important. If the 
process can be implemented in a cost efficient manner there is benefit 
in knowing the value of new assets as it provides the foundation for 
Capital Budgeting or other related reforms.
    Question. What actions will you take to link financial information 
to performance measurement and monitoring mechanisms to enable improved 
decision making about the Department's investments?
    Answer. The annual audits will highlight and validate areas for 
improvement in DOD's internal controls and information. As the DOD 
remediates audit findings and improves its overall financial management 
processes and information, decision makers will have better access to 
reliable and timely information. If confirmed, I will work with senior 
leaders in the DOD to use one source of financial data for both 
financial statement preparation and investment decision making. This 
will emphasize the importance of reliable financial information and 
will directly link performance and financial management.
    Question. Will you commit to a review of the Department of 
Defense's financial operations structure, to include an independent 
assessment of finance and auditing practices and organizations in the 
Department of Defense and how other federal agencies, which maintain 
clean audit opinions, successfully use modern financial systems of the 
Department of Treasury for non-military-unique financial transactions, 
accounting, and reporting?
    Answer. If confirmed, I will review DOD's financial operations 
structure. Before committing to contract for an independent assessment 
of our finance practices I would need to understand how this would 
differ from a financial statement audit. Should I be confirmed I would 
also be open to examining the financial systems used by the Department 
of Treasury and how that might benefit DOD.
    The Defense Contract Audit Agency (DCAA) performs a variety of 
audit services that support the Department in awarding, administering, 
and overseeing contracts, to include auditing costs incurred under 
government contracts. DCAA also provides these services to other 
federal agencies and departments. In response to increased demand for 
such services, an intergovernmental working group conducted market 
research on these services, which found that private sector companies 
offer pricing for these services that competes with DCAA's in some 
cases.
    Question. What are your views on whether and under what conditions 
the private sector might perform these services?
    Answer. I would like an opportunity to review the data obtained and 
the results from the intergovernmental working group and evaluate their 
cost/benefit analysis. Should I be confirmed I will review the research 
as well as the purpose and standards for the audit to determine the 
path forward that will best serve the warfighter and the taxpayer.
    Question. Which auditing services may be inappropriate for 
outsourcing to for-profit industry concerns, and why?
    Answer. While I am generally familiar with the auditing services 
provided by DCAA I would need to look into the issue further to 
determine which functions might be inappropriate for outsourcing. There 
is work that DCAA performs that may include some inherently 
governmental aspects that should not be outsourced. Should I be 
confirmed, I would look forward to working with DCAA, the Services and 
Industry to determine the best use of independent public accounting 
firms for auditing contracts.
    Question. What is the appropriate role for DCAA?
    Answer. DCAA serves as an advisory role to contracting officers as 
experts in cost accounting and applying the Federal Acquisition 
Regulations for auditing contractor data and records. DCAA has the 
oversight over several billion dollars of contract payments to ensure 
they are allowable and reasonable. DCAA provides contract audits and 
negotiation assistance to contracting officers to achieve fair and 
reasonable contract prices.
    Question. What have been some of the successes (especially in terms 
of savings to Defense Department and the taxpayer) from the work of 
DCAA?
    Answer. I understand that for the past 6 years, DCAA has returned 
over $3 billion in savings annually to the Department and taxpayers. 
These are actual savings based on contract actions taken by Government 
contracting officers as either reductions in contract prices or dollars 
returned to the Department by the contractors.
                    major challenges and priorities
    Question. In your view, what are the major challenges confronting 
the next Under Secretary of Defense (Comptroller)/Chief Financial 
Officer?
    Answer. The USD (Comptroller) faces a number of ongoing challenges. 
The first is developing defense budgets that are consistent with the 
Department's mission of protecting the vital interests of the United 
States. The current defense caps and repeated, lengthy continuing 
resolutions have made it challenging to build and execute a properly 
sized defense budget.
    The second challenge is the audit. The Department must start the 
audit as required by law and then use the audit to drive effective 
corrective action plans. The audit will provide a baseline of the 
current financial management status, and it will take time and 
consistent attention to implement the corrective actions necessary to 
achieve a clean opinion.
    The third challenge is to continue to improve the effectiveness and 
efficiency of the Department. As directed by OMB, the Department has 
started a process for identifying reforms. The USD (Comptroller) must 
help identify critical reforms and then develop plans for implementing 
reforms and achieving efficiencies.
    The fourth challenge is to continue workforce development. The 
Department's success with the budget, the audit and implementing 
reforms depends in large part on the skill set and experience of the 
DOD financial management workforce.
    Question. If confirmed, what plans do you have for addressing these 
challenges?
    Answer. If confirmed, I will work closely with Secretary and Deputy 
Secretary and other leaders across the Department and within USD 
(Comptroller) to tackle these challenges head on.
    For the budget process I would use the PPBES process described 
before as a means to develop and justify a defense budget that supports 
the President's and the Secretary's vision. For the audit I would begin 
by reviewing the status of existing DOD initiatives and then seeing how 
the lessons learned from DHS could be used to accelerate the process.
    On defense reform, I would begin by joining the current process 
initiated by the Deputy Secretary and then look for ways to continue 
and expand the reform effort through the Comptroller organization.
    Developing and sustain a professional financial management 
workforce is the foundation for meeting each of these challenges. DOD 
has a strong program already in place and I would look to build on that 
existing program, to include continuing to implement the course-based 
certification program for Defense financial managers that was 
authorized by Congress in the fiscal year 2012 defense authorization 
bill.
                overseas contingency operations account
    Question. The use of the Overseas Contingency Operations (OCO) 
account has been hotly debated for several years. A primary reason for 
this is the fact that OCO dollars are exempt from the caps of the 
Budget Control Act (BCA).
    What are your views about the use of the OCO account in the 
Department of Defense's annual budgeting?
    Answer. The Overseas Contingency Operations (OCO) account was 
intended to provide budget transparency and a funding mechanism 
appropriate for the mission. While the BCA caps have complicated OCO, I 
believe the issue is a result of the caps and not OCO and the solution 
depends on repealing the defense caps.
    Question. OMB Director Mick Mulvaney has made public statements on 
his desire to transfer all funding residing in the OCO account into the 
base accounts. In a recent press article referring to OCO, he was 
quoted as saying, ``It's past time to do away with the slush fund 
entirely.''
    Do you concur with Director Mulvaney's views on OCO?
    Answer. I have not spoken with Director Mulvaney regarding his 
views on OCO. I do know that OMB did include OCO funding in the Request 
for Additional Appropriations and has indicated in the Budget Blueprint 
that it will request $65 billion in 2018 for Overseas Contingency 
Operations. I believe that this is appropriate.
    Question. Do you believe that the existing criteria governing OCO, 
written by the OMB Director in 2010, and used to formulate the Defense 
Department's budget request should be updated or amended? If so, how?
    Answer. I believe that it is always useful to review the criteria 
to ensure that it is appropriate to the nation's current requirements. 
I do not have any specific recommendations for changes at this time.
    Question. Do you believe that some activities, like the European 
Deterrence Initiative, which do not meet the existing OMB OCO criteria, 
should remain in OCO?
    Answer. It is my understanding that the Office of Management and 
Budget made an exception to the OCO rules for the European Reassurance 
Initiative (ERI). As I understand it, the purpose of the ERI is to 
reassure our NATO allies and European partners that the United States 
is prepared to address any threat or destabilizing action against their 
national security to include those by Russia's aggressive actions. I 
believe that any discussion about moving a program out of OCO depends 
on resolving the issue of the defense caps.
    The Bipartisan Budget Agreement of 2015 included some base funding 
in OCO for fiscal years 2016 and 2017. Consequently, the Defense 
Department's budget request for fiscal year 2017 included approximately 
$5 billion in base funding in OCO.
    Question. Do you believe it is more important to get funding at 
your requested levels, even if it is in OCO?
    Or would you prefer a more stringent adherence to the OCO criteria, 
even at the cost of not securing additional money?
    Answer. I believe it is important to provide DOD the requested 
funding levels. While I support adherence to the OCO criteria I believe 
that this depends on repealing or adjusting the BCA caps.
    The BCA remains in place until 2021. Both the Secretary of Defense 
and the President have stated the need to repeal the ``defense 
sequester.''
    Question. What are your views on how the BCA impacts the military? 
Should the BCA be amended or repealed?
    Answer. My understanding from the testimony of the Secretary and of 
the Service chiefs is that the defense sequester has been harmful to 
our military's readiness. President Trump campaigned on repealing the 
defense caps and I support that position.
    Question. If you believe the BCA should be amended or repealed, how 
will you prioritize that effort with other duties as the Comptroller?
    Answer. The President has stated his desire to repeal the BCA 
defense caps. I support that and although the Comptroller does not have 
the authority to make that change, should I be confirmed I would 
provide the Secretary and the Administration my full support. Achieving 
the proper level of funding for the Department is always a high 
priority for the Comptroller.
                            personnel costs
    Question. The growing cost of military personnel hampers the 
Department of Defense's ability to confront future worldwide threats. A 
large portion of the military compensation package consists of in-kind 
benefits--health care, housing, tax-free shopping in military 
exchanges, and taxpayer subsidized commissaries. The total costs to 
provide these benefits are rapidly growing, even as personnel end 
strengths have been reduced. In fiscal year 2016, the military health 
system consumed about $1 of every $12 in the defense budget.
    Should the Defense Department's personnel costs grow at the rate of 
inflation? Or should the topline defense budget adjust to match the 
growth in personnel compensation and in-kind benefit costs?
    Answer. The topline for the defense budget should depend on the 
Department's mission, the appropriate force structure to achieve that 
mission and the compensation required to recruit and retain a quality 
force.
                  base realignment and closure (brac)
    Question. Do you believe another BRAC round is necessary? If so, 
why?
    Answer. Before making a recommendation on another BRAC round I 
would need to understand both the existing capacity as well as the 
Secretary's vision for the future force. BRAC is a significant 
undertaking and a decision to request that authority should receive 
careful consideration. If confirmed, I will work with the Secretary to 
carefully consider the matter.
    It has been noted that the 2005 BRAC round resulted in major and 
unanticipated implementation costs and saved far less money than 
originally estimated.
    Question. What is your understanding of why such cost growth and 
lower realized savings have occurred?
    Answer. I am not familiar with the specifics of the cost growth. If 
confirmed and if Congress authorizes another round of BRAC, I will work 
with the appropriate organizations within DOD to seek ways to improve 
the cost and saving estimating process; drawing on lessons learned from 
prior BRAC rounds.
    Question. How do you believe such issues could be addressed in a 
future BRAC round?
    Answer. If confirmed, I will work with the various organizations 
within DOD to ensure that cost estimates are improved.
                      internal budgeting practices
    Question. Many accuse the federal agencies of executing budgets 
with a ``spend it or lose it'' mentality when it comes to obligating 
funds. Do you believe that is a problem in the Department of Defense? 
If so, how would you address it?
    Answer. A perspective of ``spend it or lose it'' is not in the 
interest of the taxpayer. I believe this is a risk that could be 
addressed. For example, at DHS, Congress included authority that any 
organization that did not spend all its money at year end could keep 50 
percent of it to use in the next fiscal year.
    Question. Do you believe the Department should have some level of a 
carryover authority, particularly given the frequency by which the 
Department operates under a continuing resolution?
    Answer. That may make sense given the length and frequency of the 
recent continuing resolutions. If confirmed, I will look into it.
    Question. What are your opinions on the reprogramming process? What 
do you believe should be the considerations that govern how the 
Department uses this process?
    Answer. From my previous time working for the Department and for 
Congress, I know that the Department uses reprogramming actions to 
address the highest priority of emerging requirements. It is my 
understanding that the Department does not implement any prior approval 
reprogramming action until all of the congressional defense committees 
approve the request. As far as I know, this process is working well.
    The Department of Defense is requesting growth in the budget to 
improve critical capabilities to deal with growing threats around the 
world. In years past, the Department included items in the budget 
request that were not as critical to supporting the mission of the 
military, while leaving high priority items unfunded.
    Question. How will you manage the budget process to ensure that 
funding is going to the highest set of priorities throughout the entire 
budget? And that each of the services are funding the highest set of 
priorities and that risk is evenly distributed amongst the services?
    Answer. It is important to establish a budget process that brings 
the key information to the attention of decision makers. During both 
the budget build process and during budget execution, the Comptroller's 
office continually reviews service budget requests to identify gaps and 
proposes changes to those requests to ensure that funding is consistent 
with the Secretary's priorities. Should I be confirmed I would ensure 
that when issues are identified they are brought to the appropriate 
level for decision and that the relative merits and mission priorities 
are properly considered.
    Question. Do you believe the Department's Planning, Programming, 
Budgeting, and Execution process needs to be reformed? If so, how?
    Answer. As far as I know, in a normal year the Department's 
Planning, Programming, Budgeting, and Execution process works well and 
other organizations are now using it to build their budgets. When the 
schedule is compressed, however, this creates significant challenges 
for the Department. If confirmed, I will look into it to determine if 
any modifications need to be made and will make any such 
recommendations to the Secretary of Defense.
    Question. Do you believe there should be an independent assessment 
of the efficiency and effectiveness of these processes?
    Answer. It is hard to know from outside the Department. Should I be 
confirmed, I would be in a better position to determine the value of an 
independent assessment.
    Question. What flexibility needs to be incorporated into Defense 
Department policies and regulations to allow for more agile programming 
and budgeting to help the Department take advantage of emerging 
technologies or deal with emerging threats?
    Answer. I am not aware where additional flexibility is needed in 
the current process. Normally taking advantage of emerging technologies 
or addressing emerging threats is something that occurs during 
execution. If confirmed, I will discuss with the congressional defense 
committees how changes in policy or in the program/budget process could 
improve our ability to address such emerging technologies and threats.
    Question. What new authorities or legislative changes would allow 
the Defense Department to more effectively execute needed acquisition 
and management reform initiatives?
    Answer. I am not aware of any changes needed. If confirmed, I will 
work with the Congress to make any changes necessary to allow the 
Department to more effectively execute acquisition and management 
reform initiatives.
    Question. Comptroller Personnel and Business Processes What steps 
will you take to improve the quality of the Defense Department's 
comptroller, auditing, and financial management workforce?
    Answer. First I would need to review the existing program to 
determine its strengths and weaknesses and if it provides the right 
approach to recruit, train and mentor quality staff to include those 
with accounting and auditing experience. If there are any gaps I would 
adjust accordingly.
    Question. What new business processes will you implement to improve 
the effectiveness and efficiency of comptroller functions and execution 
of comptroller missions?
    Answer. It is hard to know from outside the organization. Should I 
be confirmed, I would be in a better position to identify ways to 
improve the effectiveness and efficiency of the Comptroller functions.
    Question. What steps will you take to ensure a continuous review of 
these business processes for their efficacy and consistency with best 
practices?
    Answer. I would need to see what tools are available to the 
Comptroller, should I be confirmed. One option is to use the A-123 
process which is designed to review end-to end processes.
                        congressional oversight
    Question. In order to exercise its legislative and oversight 
responsibilities, it is important that this Committee and other 
appropriate committees of the Congress are able to receive testimony, 
briefings, and other communications of information.
    Do you agree, if confirmed for this position, to appear before this 
Committee and other appropriate committees of the Congress?
    Answer. Yes
    Question. Do you agree, if confirmed, to appear before this 
Committee, or designated Members of this Committee, and provide 
information, subject to appropriate and necessary security protection, 
with respect to your responsibilities as the Under Secretary of Defense 
(Comptroller)?
    Answer. Yes
    Question. Do you agree to ensure that testimony, briefings, and 
other communications of information are provided to this Committee and 
its staff and other appropriate committees in a timely manner?
    Answer. Yes.
    Question. Do you agree to provide documents, including copies of 
electronic forms of communication, in a timely manner when requested by 
a duly constituted committee, or to consult with the Committee 
regarding the basis for any good faith delay or denial in providing 
such documents?
    Answer. Yes.
                                ------                                


    [Questions for the record with answers supplied follow:]

              Questions Submitted by Senator David Perdue
                  waste and travel overpayments at dod
    1. Senator Perdue. Mr. Norquist, we briefly discussed waste and 
travel overpayments as an example of how the Department of Defense 
(DOD) currently lacks a culture of financial accountability. As we 
touched on during the hearing DOD spent nearly $6 billion on travel in 
fiscal year 2014, $458 million of which, according to the DOD Inspector 
General (IG), was improperly paid out because Department officials 
simply failed to follow existing policies and procedures. Though the 
DOD IG has found these poor financial practices to be pervasive 
throughout the Military Services, the Defense Finance and Accounting 
Service (DFAS) has yet to implement the sampling recommendations from 
the Government Accountability Office (GAO) on this issue, which were 
also echoed in a 2016 DOD IG report, for the travel payment program. 
How and why does waste of this scale continue to happen, especially 
when it is so well documented?
    Mr. Norquist. At this time I have limited information about what 
actions were or should have been taken in this particular case. If 
confirmed, I will look into this issue further and will work to ensure 
best practices are in place to prevent improper payments.

    2. Senator Perdue. Mr. Norquist, what do you plan to do to stop 
this kind of senseless waste?
    Mr. Norquist. There are two steps to fighting this type of waste. 
First is to evaluate where the Department or Service is at risk of 
making improper payments and to use a statistically valid method to 
determine the actual error rate. This lets you know where to focus your 
effort. The second step is once a problem area is identified, determine 
the root cause of the error so that the Department or Service can 
implement an effective corrective action plan.

    3. Senator Perdue. Mr. Norquist, do you know who, if anyone, got 
fired for this?
    Mr. Norquist. I currently do not have access to any information on 
DOD personnel actions.

    4. Senator Perdue. Mr. Norquist, would you fire someone for this?
    Mr. Norquist. Because I do not currently have access to the 
relevant information, I am not in a position to comment on any proposed 
disciplinary actions I may have recommended in this particular 
situation.

    5. Senator Perdue. Mr. Norquist, would you have fired someone over 
this report?
    Mr. Norquist. Because I do not currently have access to the 
relevant information, I am not in a position to comment on any proposed 
disciplinary actions I may have recommended in this particular 
situation.

    6. Senator Perdue. Mr. Norquist, we talk about needing more money 
for defense--what could the Department have bought it if wasn't wasting 
half a billion-plus a year on improper payments?
    Mr. Norquist. It is not clear to me from the report what amount 
would have been saved if the payments had been made properly. If a 
reviewer approves a travel payment without properly checking the 
invoices, then the total payment is deemed ``improper''. This is a 
serious issue from an internal control perspective. But, further 
investigation would be required to determine if a proper review would 
have resulted in a different payment. Should I be confirmed, I would 
look into the level of waste that occurs with improper payments and 
take the necessary corrective actions.
        the demonstrated need for improved financial management
    7. Senator Perdue. Mr. Norquist, the Marine Corps demonstrated that 
for every $1 it spent on audit, it realized $3 in value from improved 
financial controls. By the Marine Corps' account, their audit freed up 
enough money in their budget to buy an additional cobra attack 
helicopter, three M1A1 Abrams tanks, or 70 million additional rounds of 
ammunition. Will you commit to leveraging the work the Marine Corps 
already did to quantify the value of the audit efforts and apply 
lessons learned across the Department?
    Mr. Norquist. I am not aware of the savings the Marine Corps has 
realized from implementing the audit. Should I be confirmed, I would be 
very interested in learning more and sharing these best practices 
across the Department.

    8. Senator Perdue. Mr. Norquist, would you commit to updating 
Congress on how much you're able to find by the time you come up to 
talk about next year's budget request?
    Mr. Norquist. Should I be confirmed, I would be happy to provide 
updates to Congress on the progress of the audit and what improvements 
or savings the services are seeing as a result of their efforts.
                  asset valuation in the audit process
    9. Senator Perdue. Mr. Norquist, in your prepared statements to the 
Committee, you state that there is ``very little merit'' in valuing old 
assets for which the relevant documentation is no longer available and 
the cost of valuation would be so high; rather, that the practice of 
valuing assets should begin with new assets so the data is most 
accurate, and then the value of older assets can be estimated in 
comparison. How would this approach save time and taxpayer dollars?
    Mr. Norquist. This approach protects taxpayer money by focusing the 
spending on where it will make the greatest difference. For example, it 
would be very expensive to try and locate or recreate the cost records 
for old equipment. In addition, the value of an asset must be 
depreciated for every year it is in service, which means it has only a 
fraction of the impact on the financial statement of a piece of new 
equipment. Finally, over the first several years of the audit, some of 
that equipment will be retired and any effort spent valuing it would 
have been wasted. In contrast, new equipment will be in the inventory 
the longest, has the highest value, and also the most accessible 
records for calculating its valuation. By starting here and 
establishing a cost effective and sustainable process for valuing these 
assets, you have created a solution that will be used on into the 
future.
              Questions Submitted by Senator Dan Sullivan
             shifting the alaska cost vs location narrative
    10. Senator Sullivan. Mr. Norquist, Alaska is traditionally viewed 
as the most expensive CONUS [Continental United States] and least 
forward OCONUS [Outside the Continental United States] location. This 
``glass half-empty'' vantage point prevents the Department of Defense 
(DOD) from capitalizing on the strategic location and resources in 
Alaska. What is your opinion on this issue, and can I get your 
commitment to approach Alaska with a ``glass half-full'' perspective as 
the furthest CONUS and least-expensive OCONUS location?
    Mr. Norquist. Given its importance to our national security, I do 
not view Alaska as a ``glass half-empty.'' Alaska's location and 
resources play a unique and essential role in U.S. military strategy.

            fiscal year 2017 ndaa acquisition changes impact
    11. Senator Sullivan. Mr. Norquist, considerable changes were made 
to the acquisition process in the Fiscal Year 2017 NDAA. What effect 
will this have on acquisition reform in respect to the office of the 
Comptroller?
    Mr. Norquist. I understand the Department is still working through 
its approach to implementing the acquisition provisions of the Fiscal 
Year 2017 NDAA, so I do not know the implications for the Office of the 
Comptroller at this time.

    12. Senator Sullivan. Mr. Norquist, can you describe how these 
changes will help or hinder your role?
    Mr. Norquist. I do not have enough information on the Department's 
implementation plan to determine if these changes will help or hinder 
the role of the Comptroller. Should I be confirmed, I would be glad to 
look into this and would be willing to discuss this with you at an 
appropriate time.
                                 ______
                                 
    [The nomination reference of The Honorable David L. 
Norquist follows:]
                    Nomination Reference and Report
                           As In Executive Session,
                               Senate of the United States,
                                                     April 6, 2017.
    Ordered, That the following nomination be referred to the Committee 
on Armed Services:
    David L. Norquist, of Virginia, to be Under Secretary of Defense 
(Comptroller), vice Michael J. McCord.
                                 ______
                                 
    [The biographical sketch of The Honorable David L. 
Norquist, which was transmitted to the Committee at the time 
the nomination was referred, follows:]
         Biographical Sketch of The Honorable David L. Norquist
Education:

        The University of Michigan, College of Literature, 
Science and the Arts
        -  Attended: September 1984 to April 1989
        -  Degree: B.A. in Political Science

        The University of Michigan, Gerald R. Ford School of 
Public Policy
        -  Attended: September 1987 to April 1989
        -  Degree: Master of Public Policy

        Georgetown University
        -  Attended: September 1991 to February 1995
        -  Degree: Master of Arts (National Security Studies Program)
Employment Record:

        Kearney and Company
        -  Partner
        -  Alexandria, VA
        -  December 2008 to Present

        Department of Homeland Security (DHS)
        -  Chief Financial Officer
        -  Washington, DC
        -  June 2006 to December 2008

        Department of Defense, Office of the Under Secretary of 
Defense (Comptroller)
        -  Deputy Under Secretary of Defense
        -  Washington, DC (Pentagon)
        -  December 2002 to June 2006

        U.S. House of Representatives. House Appropriations 
Committee, Subcommittee on Defense
        -  Professional Staff
        -  Washington, DC
        -  January 1997 to December 2002

        U.S. Army Intelligence and Security Command (INSCOM)
        -  Director, Resource Management, Meriwith Hill Station
        -  Harrogate, UK
        -  December 1995 to January 1997

        U.S. Army Intelligence and Security Command
        -  Senior Consolidated Cryptologic Program (CCP) Program/Budget 
Analyst
        -  Fort Meade, MD
        -  June (est.) 1993 to December 1995

        Department of the Army, Deputy Chief of Staff for 
Intelligence
        -  National Foreign Intelligence Program (NFIP) Program/Budget 
Analyst
        -  Washington, DC (Pentagon)
        -  August 1989 to June (est.) 1993
Honors and Awards:

        Federal Civilian Awards

        -  Presidential Management Intern, 1989 to 1991 (Now called 
Fellows or PMF)

        -  Distinguished Academic Graduate, Military Intelligence 
Officer Basic Course, 1990 (Attended as a civilian)

        -  Army Commander's Award for Civilian Service Medal, 1996

        -  Joint Meritorious Unit Award to the Office of the Secretary 
of Defense, 2003

        -  Department of State Superior Honor Award (Group), 2003 and 
2004

        -  Secretary of Defense Medal For Exceptional Public Service, 
2004

        -  Secretary of Defense Medal for Outstanding Public Service, 
2006

        -  United States Coast Guard Distinguished Public Service 
Award, 2008

        -  Secretary of Homeland Security Outstanding Service Medal, 
2008

        Academic Awards

        -  Graduated from University of Michigan with ``High 
Distinction'', 1989

        Other Awards

        -  Certified Government Financial Manager (CGFM), 2014
                                 ______
                                 
    [The Committee on Armed Services requires all individuals 
nominated from civilian life by the President to positions 
requiring the advice and consent of the Senate to complete a 
form that details the biographical, financial, and other 
information of the nominee. The form executed by The Honorable 
David L. Norquist in connection with his nomination follows:]
                          UNITED STATES SENATE
                      COMMITTEE ON ARMED SERVICES
                              Room SR-228
                       Washington, DC 20510-6050
                             (202) 224-3871
                    COMMITTEE ON ARMED SERVICES FORM
      BIOGRAPHICAL AND FINANCIAL INFORMATION REQUESTED OF NOMINEES
    Instructions to the Nominee: Complete all requested information. If 
more space is needed, use an additional sheet and cite the part of the 
form and the question number (i.e. A-9, B-4) to which the continuation 
of your answer applies.
                    part a--biographical information
    Instructions to the Nominee: Biographical information furnished in 
this part of the form will be made available in Committee offices for 
public inspection prior to the hearing and will also be published in 
any hearing record as well as made available to the public.

    1. Name: (Include any former names used.)

       David Lutz Norquist

    2. Position to which nominated:

       Under Secretary of Defense (Comptroller) and Chief Financial 
Officer

    3. Date of nomination:

       April 6, 2017.

    4. Address: (List current place of residence and office addresses.)

    [The nominee responded and the information is contained in the 
Committee's executive files.]

    5. Date and place of birth:

       1966, Concord, MA.

    6. Marital status: (Include maiden name of wife or husband's name.)

       Married to Stephanie Rae Norquist (Formerly Stephanie Kristich).

    7. Names and ages of children:

       Three children all under 18.

    8. Education: List secondary and higher education institutions, 
dates attended, degree received and date degree granted.

        The University of Michigan, College of Literature, 
Science and the Arts
        -  Attended: September 1984 to April 1989
        -  Awarded B.A. in Political Science, April 1989

        The University of Michigan, Gerald R. Ford School of 
Public Policy
        -  Attended: September 1987 to April 1989
        -  Awarded Master of Public Policy, April 1989

        Georgetown University
        -  Attended: September 1991 to February 1995
        -  Awarded Master of Arts, February 1995 (National Security 
Studies Program)

    9. Employment record: List all jobs held since college or in the 
last 10 years, whichever is less, including the title or description of 
job, name of employer, location of work, and dates of employment.

        Department of Homeland Security (DHS)
        -  Chief Financial Officer
        -  Washington, DC
        -  June 2006 to December 2008

        Kearney and Company
        -  Partner
        -  Alexandria, VA
        -  December 2008 to Present

    10. Government experience: List any advisory, consultative, 
honorary or other part-time service or positions with Federal, State, 
or local governments, other than those listed above.

       Participated as an uncompensated, advisory panel member 
providing support to the DHS National Protection and Programs 
Directorate. The study was led by the Institute for Defense Analysis.

    11. Business relationships: List all positions currently held as an 
officer, director, trustee, partner, proprietor, agent, representative, 
or consultant of any corporation, company, firm, partnership, or other 
business enterprise, educational or other institution.

       Not Applicable.

    12. Memberships: List all memberships and offices currently held in 
professional, fraternal, scholarly, civic, business, charitable and 
other organizations.

        Member of the American Society of Military Comptrollers

        Member of the Association of Government Accountants

        Journal Editorial Board, Association of Government 
Accountants

        Rivendell School Scholarship Committee (K through 8)

        Member of the National Rifle Association

        Member of the Falls Church Anglican

       In the past, I have been a member of the Association of the U.S. 
Army, the Alumni Association of the University of Michigan and the 
National Defense Industrial Association, but I do not know if any of 
these memberships are still current.

    13. Political affiliations and activities:

    (a) List all offices with a political party which you have held or 
any public office for which you have been a candidate.

       No.

    (b) List all memberships and offices held in and services rendered 
to all political parties or election committees during the last 5 
years.

       Member of the National and Virginia Republican Party.

    (c) Itemize all political contributions to any individual, campaign 
organization, political party, political action committee, or similar 
entity of $100 or more for the past 5 years.

        Republican National Committee 2/29/2012 $330

        Republican National Committee 5/11/2012 $300

        Republican National Committee 10/08/2014 $300

        Romney for President 5/21/2012 $250

        Romney for President 9/10/2012 $500

        Scott Walker 3/16/2012 $100

        Scott Walker 6/4/2012 $100

        Scott Walker 10/10/2014 $250

        David McIntosh 2/29/2012 $250

        Marco Rubio 2/26/2016 $100

      (To the best of my knowledge this is complete. I used online 
donor search tools to identify my contributions.)

    14. Honors and Awards: List all scholarships, fellowships, honorary 
society memberships, military medals and any other special recognitions 
for outstanding service or achievements.

        Graduated from University of Michigan with ``High 
Distinction'', 1989

        Presidential Management Intern, 1989 to 1991 (Now 
called Fellows or PMF)

        Army Commander's Award for Civilian Service Medal, 1996

        Joint Meritorious Unit Award to the Office of the 
Secretary of Defense, 2003

        Department of State Superior Honor Award (Group), 2003 
and 2004

        Secretary of Defense Medal For Exceptional Public 
Service, 2004

        Secretary of Defense Medal for Outstanding Public 
Service, 2006

        United States Coast Guard Distinguished Public Service 
Award, 2008

        Secretary of Homeland Security Outstanding Service 
Medal, 2008

        Certified Government Financial Manager (CGFM), 2014

      While I have received additional recognition in my career, those 
listed above are the most relevant and significant.

    15. Published writings: List the titles, publishers, and dates of 
books, articles, reports, or other published materials which you have 
written.

        DHS: The Road to a `Clean' Opinion. Journal of 
Government Financial Management, Summer 2014.

        The Defense Budget: Is it Transformational? Joint Force 
Quarterly, Summer 2002.

    16. Speeches: Provide the Committee with two copies of any formal 
speeches you have delivered during the last 5 years of which you have 
copies and are on topics relevant to the position for which you have 
been nominated.

      I have given several talks related to Federal financial 
management. Typically the audience is members of the American Society 
of Military Comptrollers (ASMC) or the Association of Government 
Accountants (AGA). I do not use formal written speeches, so instead I 
have provided two copies of the slides that I used. Where I have given 
the same presentation several times. I have included only one version 
of the slides.

    17. Commitments regarding nomination, confirmation, and service:

    (a) Have you adhered to applicable laws and regulations governing 
conflicts of interest?

      Yes.

    (b) Have you assumed any duties or undertaken any actions which 
would appear to presume the outcome of the confirmation process?

      No.

    (c) If confirmed, will you ensure your staff complies with 
deadlines established for requested communications, including questions 
for the record in hearings?

      Yes.

    (d) Will you cooperate in providing witnesses and briefers in 
response to congressional requests?

      Yes.

    (e) Will those witnesses be protected from reprisal for their 
testimony or briefings?

      Yes.

    (f) Do you agree, if confirmed, to appear and testify upon request 
before this Committee?

      Yes.

    (g) Do you agree to provide documents, including copies of 
electronic forms of communication, in a timely manner when requested by 
a duly constituted committee, or to consult with the Committee 
regarding the basis for any good faith delay or denial in providing 
such documents?

      Yes.

                                 ______
                                 
    [The nominee responded to Parts B-F of the Committee 
questionnaire. The text of the questionnaire is set forth in 
the Appendix to this volume. The nominee's answers to Parts B-F 
are contained in the Committee's executive files.]
                                ------                                

                           Signature and Date
    I hereby state that I have read and signed the foregoing Statement 
on Biographical and Financial Information and that the information 
provided therein is, to the best of my knowledge, current, accurate, 
and complete.
                                                 David Lutz Norquist   
    This 8th day of April, 2017

                                 ______
                                 

    [The nomination of The Honorable David L. Norquist was 
reported to the Senate by Chairman McCain on May 23, 2017, with 
the recommendation that the nomination be confirmed. The 
nomination was confirmed by the Senate on May 25, 2017.]

                                 [all]