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 <subject>Data integrity</subject>
 <subject>Department of Defense contractors</subject>
 <subject>Equipment maintenance</subject>
 <subject>Financial management</subject>
 <subject>Financial management systems</subject>
 <subject>Future budget projections</subject>
 <subject>Maintenance costs</subject>
 <subject>Maintenance services contracts</subject>
 <subject>Military procurement</subject>
 <subject>Reporting requirements</subject>
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<titleInfo>
 <title>Depot Maintenance: DOD&apos;s 50-50 Reporting Should Be Streamlined</title>
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<abstract>Under 10 U.S.C. 2466, not more than 50 percent of each military
department&apos;s annual depot maintenance funding can be used for	 
work done by private-sector contractors. The Department of	 
Defense (DOD) also must submit two reports to the Congress	 
annually on the division of depot maintenance funding between the
public and private sectors--one about the percentage of funds	 
spent in the previous 2 fiscal years (prior-years report) and one
about the current and 4 succeeding fiscal years (future-years	 
report). As required, GAO reviewed the two DOD reports submitted 
in early 2003 and is, with this report, submitting its views to  
the Congress on whether (1) the military services met the	 
so-called &quot;50-50 requirement&quot; for fiscal years 2001-2 and (2) the
projections for fiscal years 2003-7 are reasonable estimates. GAO
also identified opportunities to improve the reporting process.</abstract>
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<identifier type="preferred citation">GAO-03-1023</identifier>
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 <searchTitle>GAO-03-1023; Depot Maintenance: DOD&apos;s 50-50 Reporting Should Be Streamlined;
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 <topic>Department of Defense contractors</topic>
 <topic>Equipment maintenance</topic>
 <topic>Financial management</topic>
 <topic>Financial management systems</topic>
 <topic>Future budget projections</topic>
 <topic>Maintenance costs</topic>
 <topic>Maintenance services contracts</topic>
 <topic>Military procurement</topic>
 <topic>Reporting requirements</topic>
 <topic>Private sector</topic>
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  <title>United States Code</title>
  <partNumber>Title 10 Section 2460</partNumber>
  <partNumber>Title 10 Section 2466</partNumber>
  <partNumber>Title 10 Section 2474</partNumber>
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 <identifier type="USC citation">10 U.S.C. 2460</identifier>
 <identifier type="USC citation">10 U.S.C. 2466</identifier>
 <identifier type="USC citation">10 U.S.C. 2474</identifier>
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  <title>United States Public Law 107 (107th Congress)</title>
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 <identifier type="public law citation">Public Law 107-107</identifier>
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  <title>United States Public Law 314 (107th Congress)</title>
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 <identifier type="public law citation">Public Law 107-314</identifier>
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