Peace Operations: DOD's Incremental Costs and Funding for Fiscal Year 1994

摘要

To analyze DOD'S incremental costs and funding for peace operations, the GeneralAccounting Office compared its reported incremental costs to approved supplemental funding and other funding sources, reviewed funding documents, and interviewed officials in DOD, each service headquarters, selected major commands, and selected units and bases. GAO did not independently verify the accuracy of DOD'S reported incremental costs because as GAO have previously reported, the services do not have systems that capture actual incremental costs. Only the total obligations are captured by the accounting systems. The services use various management information systems to identify incremental obligations and to estimate incremental costs. To obtain information on the impact of funding shortfalls, GAO reviewed service documents and met with officials in each of the military services, including selected major commands and units. GAO also discussed these matters with officials from the Office of the Secretary of Defense. To analyze the U.N. reimbursement, GAO obtained records showing expenditures in fiscal year 1993 and accounts credited in fiscal year 1994. GAO performed the work between June 1994 and March 1995 in accordance with generally accepted government auditing standards. GAO reviewed the information in this briefing report with DOD officials and made changes where appropriate.