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Accounting acquisition activities we visited addition agencies Air Force Air Logistics Center approval Army assessment Asset Capitalization Program Based benefits canceled or postponed cancellations and postponements capital asset program capital budget capital investment capital investment projects capital projects changes Command Comments competing concur Congress controls corrected cost criteria criterion DBOF activities DBOF capital budget Department of Defense Depot determine developed discussed documentation DOD response DOD's Draft Report economic analysis ensure environment equal evaluation example execution expected Financial Financial Integrity Act fiscal year 1993 funds GAO found GAO reported governing greater guidance identified implementation improvements included indicated industrial initiatives issued justification process long-range plans major military Navy necessary net present value Office Operations performing period postinvestment prepared present value primary problems procedures purchases rank ratio recommended requirements result San Antonio Air Secretary of Defense selected Services specific Systems Table update weaknesses workload
Página 1 - The Honorable Carl Levin Chairman, Subcommittee on Oversight of Government Management Committee on Governmental Affairs United States Senate Dear Mr.
Página 12 - Net present value is the difference between the present value of benefits and the present value of costs; it is obtained by subtracting the present value of costs from the present value of benefits.
Página 1 - Selfridge for the 3-year period ''we evaluated the Army cost comparison in response to a June 11, 1980, request from Senator Carl M. Levin, Chairman, Subcommittee on Oversight of Government Management, Senate Committee on Governmental Affairs, and concluded that the Army could achieve a potential savings of about $3.8 million over a 3-year period by contracting the activities at Selfridge (PSAD-80-79...
Página 13 - Management (IRM) plan as a material weakness under the Federal Managers...
Página 1 - DBOF capital budget and actual capital asset spending, the Chairman, Subcommittee on Oversight of Government Management, Senate Committee on Governmental Affairs, asked us to (1) determine if DOD carries out the projects identified in the capital budget and (2) assess the effectiveness of DOD'S capital budget preparation and review process. The House and Senate Committees on Armed Services (in the Conference Report on the fiscal year 1994 National Defense Authorization Act) also required us to determine...
Página 13 - Department has reported rehabilitation and maintenance of real property overseas as a material weakness in the Federal Managers' Financial Integrity Act Report.
Página 3 - Fund provides such essential goods and services as the (1) overhaul of ships, tanks, and aircraft and (2) sale of over 5 million types of vital inventory items such as landing gears for aircraft Many of these are essential to maintaining the military readiness of our country's weapon systems.
Página 28 - Financial Management Regulation requires postinvestment analyses for capital projects greater than or equal to $100,000. The recently revised economic analysis policy emphasizes the requirement for postinvestment analyses and requires the analyses be retained for ready review for five years. The DoD anticipates that the renewed emphasis upon economic analysis in future budgets will ensure better assessments of program benefits.
Página 28 - DBOF activities are currently operating in a changing environment, which drives significant changes in planned workload and even the means by which work is accomplished. Those changes can have a dramatic impact upon the planning of capital programs. As discussed in the DoD response to Finding D, the DoD recently developed revised budget guidance policy GAO/NSIAD-96-20 Defense Budget Comments From the Department of Defense Now on pp.