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<classification authority="sudocs">GA 1.13:NSIAD-94-27</classification>
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 <subject>Military materiel</subject>
 <subject>Foreign military sales costs</subject>
 <subject>Foreign military sales</subject>
 <subject>Price regulation</subject>
 <subject>Accounting procedures</subject>
 <subject>International relations</subject>
 <subject>Surplus federal property</subject>
 <subject>Property disposal</subject>
 <subject>Foreign military assistance</subject>
 <subject>Reporting requirements</subject>
 <identifier>NATO</identifier>
 <identifier>DOD Excess Defense Articles Program</identifier>
 <identifier>Portugal</identifier>
 <identifier>Turkey</identifier>
 <identifier>Israel</identifier>
 <identifier>Egypt</identifier>
 <identifier>Morocco</identifier>
 <identifier>Senegal</identifier>
 <identifier>Oman</identifier>
 <identifier>Latin America</identifier>
 <identifier>Thailand</identifier>
 <identifier>Korea</identifier>
 <identifier>Mexico</identifier>
 <identifier>CH-53 Helicopter</identifier>
 <identifier>C-130B Aircraft</identifier>
 <identifier>F-15A/B Aircraft</identifier>
 <identifier>A-7E Aircraft</identifier>
 <identifier>Philippines</identifier>
 <identifier>Chile</identifier>
 <identifier>Ecuador</identifier>
 <identifier>Colombia</identifier>
 <identifier>UH-1H Helicopter</identifier>
 <identifier>M60A1 Tank</identifier>
 <type>Chapter Report</type>
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<titleInfo>
 <title>Security Assistance: Need for Improved Reporting on Excess Defense Article Transfers</title>
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<abstract>Each year, the United States supplements congressional appropriations
for foreign military assistance by furnishing its allies with
significant quantity of excess defense articles, including tanks,
fighter and cargo aircraft, ammunition, trucks, spare parts, military
rations, and clothing.  Although most transfers of these excess defense
articles are provided free of charge to eligible countries, some are
sold at discounted prices. As U.S. forces downsize, more defense
articles are becoming excess and available for transfer.  This report
reviews the implementation of the excess defense article program,
including its scope and growth and the type of items transferred; the
process used to report transfers to Congress; the accuracy of
pricing/valuing procedures; and aspects of program management, including
the identification of excess articles.</abstract>
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<identifier type="preferred citation">GAO/NSIAD-94-27</identifier>
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<note>Chapter Report</note>
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 <searchTitle>GAO/NSIAD-94-27; Security Assistance: Need for Improved Reporting on Excess Defense Article Transfers;
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<subject>
 <topic>Military materiel</topic>
 <topic>Foreign military sales costs</topic>
 <topic>Foreign military sales</topic>
 <topic>Price regulation</topic>
 <topic>Accounting procedures</topic>
 <topic>International relations</topic>
 <topic>Surplus federal property</topic>
 <topic>Property disposal</topic>
 <topic>Foreign military assistance</topic>
 <topic>Reporting requirements</topic>
 <topic>NATO</topic>
 <topic>DOD Excess Defense Articles Program</topic>
 <topic>Portugal</topic>
 <topic>Turkey</topic>
 <topic>Israel</topic>
 <topic>Egypt</topic>
 <topic>Morocco</topic>
 <topic>Senegal</topic>
 <topic>Oman</topic>
 <topic>Latin America</topic>
 <topic>Thailand</topic>
 <topic>Korea</topic>
 <topic>Mexico</topic>
 <topic>CH-53 Helicopter</topic>
 <topic>C-130B Aircraft</topic>
 <topic>F-15A/B Aircraft</topic>
 <topic>A-7E Aircraft</topic>
 <topic>Philippines</topic>
 <topic>Chile</topic>
 <topic>Ecuador</topic>
 <topic>Colombia</topic>
 <topic>UH-1H Helicopter</topic>
 <topic>M60A1 Tank</topic>
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