United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1997-01-22 monographic deposited born digital 64 p. GA 1.13:AIMD-97-20 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-97-20 P0b002ee180399562 f:ai97020 DGPO 2010-08-12 2011-03-24 GAOREPORTS-AIMD-97-20 machine generated eng fdlp REPORT GAOREPORTS-AIMD-97-20 AIMD-97-20 Federal agency accounting systems Computer software Cost control Air traffic control systems Information resources management Cost analysis Accounting procedures Cost accounting Life cycle costs FAA Voice Switching and Control System FAA Integrated Terminal Weather System FAA Airport Surface Detection Equipment Radar FAA Aviation Weather Observing System FAA Automated Terminal Doppler Radar Warning System FAA Standard Terminal Automation Replacement System FAA Display System Replacement FAA Airport Surveillance Radar Program FAA Wide Area Augmentation System FAA Display Channel Complex Rehost Project Software Capability Maturity Model DOT Departmental Accounting and Financial Information System FAA Air Traffic Control Modernization Program FAA Oceanic Display and Planning System FAA Acquisition Management System Chapter Report AIMD

In 1981, the Federal Aviation Administration (FAA) began an air traffic control modernization program that the agency now expects will cost more than $34 billion by 2003. The vast majority of these air traffic control capital investment projects, both in terms of money and number, involve software-intensive information acquisition, processing, and display systems. GAO found that the program's cost estimating and accounting practices are badly flawed, resulting in an absence of reliable cost and financial information needed to make informed investment decisions. This report examines the cost estimating and accounting practices that FAA has used for its air traffic control project. GAO discusses whether (1) air traffic control cost estimates are based on good estimating processes and (2) actual air traffic control project costs are being properly accumulated. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-97-20/html/GAOREPORTS-AIMD-97-20.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-97-20/pdf/GAOREPORTS-AIMD-97-20.pdf GAO/AIMD-97-20 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-97-20 Chapter Report GAO/AIMD-97-20; Air Traffic Control: Improved Cost Information Needed to Make Billion Dollar Modernization Investment Decisions; Federal agency accounting systems Computer software Cost control Air traffic control systems Information resources management Cost analysis Accounting procedures Cost accounting Life cycle costs FAA Voice Switching and Control System FAA Integrated Terminal Weather System FAA Airport Surface Detection Equipment Radar FAA Aviation Weather Observing System FAA Automated Terminal Doppler Radar Warning System FAA Standard Terminal Automation Replacement System FAA Display System Replacement FAA Airport Surveillance Radar Program FAA Wide Area Augmentation System FAA Display Channel Complex Rehost Project Software Capability Maturity Model DOT Departmental Accounting and Financial Information System FAA Air Traffic Control Modernization Program FAA Oceanic Display and Planning System FAA Acquisition Management System Title 31 Section 720 31 U.S.C. 720 Public Law 104-50