United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office National Security and International Affairs Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1994-07-29 monographic deposited born digital GA 1.13:NSIAD-94-210 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-94-210 P0b002ee18038ca34 f:ns94210 DGPO 2010-08-12 2011-03-28 GAOREPORTS-NSIAD-94-210 machine generated eng fdlp REPORT GAOREPORTS-NSIAD-94-210 NSIAD-94-210 Defense cost control Defense budgets Defense economic analysis Defense procurement Cost overruns Future budget projections Compliance Cost analysis Financial management Presidential budgets DOD Future Years Defense Program Letter Report NSIAD B92113

By overestimating savings and understating costs, the Pentagon has included in its Future Years Defense Program more programs than spending plans can support--more than $150 billion in overprogramming from the fiscal year 1995-99 period, according to GAO estimates. The Defense Department's (DOD) current Future Years Defense Program is overprogrammed by about $20 billion when compared with the Administration's fiscal year 1995 budget submissions. GAO found another $1.5 billion in negative adjustments in the research and development account. GAO believes that it is inconsistent with congressional intent for DOD to use negative adjustments to unspecified programs to balance Future Years Defense Program funding estimated with those in the President's budget. This overprogramming is not new. Since 1984, GAO has consistently disclosed that DOD employs a systemic bias toward overly optimistic planning. The use of optimistic planning assumptions has led to program instability, costly program stretch-outs, and program terminations. https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-94-210/html/GAOREPORTS-NSIAD-94-210.htm GAO/NSIAD-94-210 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-94-210 Letter Report GAO/NSIAD-94-210; Future Years Defense Program: Optimistic Estimates Lead To Billions in Overprogramming; Defense cost control Defense budgets Defense economic analysis Defense procurement Cost overruns Future budget projections Compliance Cost analysis Financial management Presidential budgets DOD Future Years Defense Program Title 10 Section 221 10 U.S.C. 221