United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2001-11-09 monographic deposited born digital 44 p. GA 1.13:GAO-02-95 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-95 P0b002ee1803a16eb f:d0295 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-02-95 machine generated eng fdlp REPORT GAOREPORTS-GAO-02-95 GAO-02-95 Contractors Facility maintenance Internal controls Maintenance costs Military budgets Military cost control Military facilities Reporting requirements AH-64 Helicopter Apache Helicopter Army Integrated Sustainment Maintenance Program Patriot Missile Towed Decoy Program Other Written Product A02417

Federal statute stipulates that not more than 50 percent of annual depot maintenance funding can be used for work by private sector contractors. In a report on fiscal years 1998 and 1999 prior-years workloads and fiscal years 2000-2004 future-years workloads, GAO could not determine whether the Department of Defense (DOD) had complied with the 50-percent limitation. More recent testimony highlighted continuing and pervasive weaknesses in DOD's financial management systems, operations, and controls, which impair its ability to accurately accumulate and report reliable budget execution (including disbursements and obligations) and cost data. The military departments had mixed results complying with the 50-50 requirement for private sector workloads in fiscal years 1999 and 2000. The projections of the Army, Air Force, and Navy in DOD's report for fiscal years 2001 through 2005 are not accurate or reasonable estimates of the future allocations of public and private sector workloads. The services placed much less emphasis on the future-years data and reports. The reported projections are based in part on incorrect data, questionable assumptions, and some inconsistencies with existing budgets and management plans. DOD's report should be viewed with caution because it does not provide the best data available to DOD decisionmakers and congressional overseers, and the reported data are misleading with regard to how future workloads are likely to be allocated between the public and private sectors. Although DOD has greatly improved the 50-50 reporting guidance and the implementation of the reporting process, opportunities for improvement still exist. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-95/html/GAOREPORTS-GAO-02-95.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-95/pdf/GAOREPORTS-GAO-02-95.pdf GAO-02-95 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-95 Other Written Product GAO-02-95; Depot Maintenance: Management Attention Required to Further Improve Workload Allocation Data; Contractors Facility maintenance Internal controls Maintenance costs Military budgets Military cost control Military facilities Reporting requirements AH-64 Helicopter Apache Helicopter Army Integrated Sustainment Maintenance Program Patriot Missile Towed Decoy Program Title 10 Section 2460 Title 10 Section 2466 10 U.S.C. 2460 10 U.S.C. 2466