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 2005-06-30 monographic deposited born digital 51 p. GA 1.13:GAO-05-441 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-441 P0b002ee18038e459 f:d05441 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-05-441 machine generated eng fdlp REPORT GAOREPORTS-GAO-05-441 GAO-05-441 Aircraft maintenance Allocation (Government accounting) Army bases Army facilities Budget activities Budget administration Cost analysis Defense capabilities Equipment maintenance Maintenance costs Military cost control Prices and pricing Weapons systems Army Logistics Modernization Program Army Working Capital Fund Abrams Tank Apache Helicopter Black Hawk Helicopter M1 Tank AH-64 Helicopter Other Written Product A28579

The Army depot maintenance activity group received about $2.6 billion of orders in fiscal year 2004 to repair helicopters, combat vehicles, and air defense systems. To perform this work, the group operates under the working capital fund concept, where customers are to be charged the anticipated costs of providing goods and services to them. GAO was asked to determine (1) if prices charged by the group have increased and, if so, why; (2) how the group allocates gains or losses incurred at the individual depot level; and (3) if the group exceeded its allowable carryover ceilings and the reasons for exceeding the ceilings. GAO was also asked to determine if the Army encountered problems implementing a new system, the Logistics Modernization Program (LMP), at the Tobyhanna Army Depot. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-05-441/html/GAOREPORTS-GAO-05-441.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-05-441/pdf/GAOREPORTS-GAO-05-441.pdf GAO-05-441 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-441 Other Written Product GAO-05-441; Army Depot Maintenance: Ineffective Oversight of Depot Maintenance Operations and System Implementation Efforts; Aircraft maintenance Allocation (Government accounting) Army bases Army facilities Budget activities Budget administration Cost analysis Defense capabilities Equipment maintenance Maintenance costs Military cost control Prices and pricing Weapons systems Army Logistics Modernization Program Army Working Capital Fund Abrams Tank Apache Helicopter Black Hawk Helicopter M1 Tank AH-64 Helicopter Title 31 Section 3521(e)(1) 31 U.S.C. 3521(e)(1)