oversight

Warfighter Support: Army Has Taken Steps to Improve Reset Process, but More Complete Reporting of Equipment and Future Costs Is Needed

Published by the Government Accountability Office on 2012-05-15.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

             United States Government Accountability Office

GAO          Report to Congressional Committees




May 2012
             WARFIGHTER
             SUPPORT
             Army Has Taken Steps
             to Improve Reset
             Process, but More
             Complete Reporting of
             Equipment and Future
             Costs Is Needed




GAO-12-133
                                            May 2012

                                            WARFIGHTER SUPPORT
                                            Army Has Taken Steps to Improve Reset Process,
                                            but More Complete Reporting of Equipment and
                                            Future Cost Is Needed
Highlights of GAO-12-133, a report to
congressional committees




Why GAO Did This Study                      What GAO Found
From 2007 to 2012, the Army received        Since GAO’s 2007 review, the Army has taken steps to improve its use of reset
about $42 billion to fund its expenses      in targeting equipment shortages. In 2007, GAO noted that the Army’s reset
for the reset of equipment—including        implementation strategy did not specifically target shortages of equipment on
more than $21 billion for depot             hand among units preparing for deployment to Iraq and Afghanistan in order to
maintenance—in support of continuing        mitigate operational risk. GAO recommended that the Army act to ensure that its
overseas contingency operations in          reset priorities address equipment shortages in the near term to ensure that the
Southwest Asia. Reset is intended to        needs of deploying units could be met. The Department of Defense (DOD) did
mitigate the effects of combat stress on    not concur, and stated that there was no need to reassess its approaches to
equipment by repairing, rebuilding,         equipment reset. However, in 2008, the Army issued its Depot Maintenance
upgrading, or procuring replacement         Enterprise Strategic Plan, noted that filling materiel shortages within warfighting
equipment. Reset equipment is used to       units is a key challenge facing the depot maintenance enterprise, and called for
supply non-deployed units and units         changes in programs and policies to address materiel shortages within
preparing for deployment while              warfighting units. Further, recognizing that retrograde operations—the return of
meeting ongoing operational
                                            equipment from theater to the United States—are essential to facilitating depot
requirements. In 2007, GAO reported
                                            level reset and redistribution of equipment, the Army in 2010 developed the
that the Army’s reset strategy did not
target equipment shortages for units
                                            retrograde, reset, and redistribution (R3) initiative to synchronize retrograde,
deploying to theater. For this report,      national depot-level reset efforts, and redistribution efforts. In March 2011, the
GAO (1) examined steps the Army has         Army issued an R3 equipment priority list, and revised and reissued an updated
taken to improve its equipment reset        list at the end of fiscal year 2011 with full endorsement from all Army commands.
strategy since 2007, and (2)                The R3 initiative has only begun to be fully implemented this year, and thus it is
determined the extent to which the          too early to tell whether it will provide a consistent and transparent process for
Army’s reset reports to Congress            addressing the Army’s current or future equipping needs.
provide visibility over reset costs and
                                            GAO found that the Army’s monthly reports to Congress do not include expected
execution. To conduct this review,
                                            future reset costs or distinguish between planned and unplanned reset of
GAO reviewed and analyzed DOD and
Army documentation on equipment             equipment. GAO has reported that agencies and decision makers need visibility
reset strategies and monthly Army           into the accuracy of program execution in order to ensure basic accountability
reports to Congress, and interviewed        and to anticipate future costs. However, the Army does not include its future
DOD and Army officials.                     reset liability in its reports to Congress, which DOD most recently estimated in
                                            2010 to be $24 billion. Also, the Army reports to Congress include the number of
What GAO Recommends                         items that it has repaired in a given month using broad categories, such as
                                            Tactical Wheeled Vehicles, which may obscure progress on equipment planned
GAO recommends that the Army                for reset. For example, GAO’s analysis of Army data showed that 4,144 tactical
revise its monthly congressional reset      wheeled vehicles were planned for reset in fiscal year 2010, while 3,563 vehicles
reports to include its future reset         were executed. According to the Army’s current reporting method, this would
liability and status information on
                                            result in a reported completion rate of 86 percent, but GAO’s analysis showed
equipment reset according to the initial
                                            that only approximately 40 percent of the equipment that was reset had been
reset plan by vehicle type. DOD did not
concur. DOD stated that the Army            planned and programmed. This reporting method may also restrict visibility over
would report its reset liability annually   the Army’s multiyear reset liability. For example, both the M1200 Knight and the
instead of monthly. Because DOD did         M1151 HMMWV are categorized as Tactical Wheeled Vehicles, but anticipated
not agree to report its reset status by     reset costs for the M1200 are significantly higher. In 2010 more M1200s were
vehicle type, GAO included a matter         repaired than planned, thus accounting for a larger share of the budgeted reset
for congressional consideration to          funds. With fewer funds remaining, some equipment planned and budgeted for
direct the Army to report this              repair was not reset, pushing that workload to future fiscal years. These
information.                                differences are not captured in the Army’s monthly reports, and thus Congress
View GAO-12-133. For more information,      may not have a complete picture of the Army’s short- and long-term progress in
contact Cary Russell at (404) 679-1808 or   addressing reset.
russellc@gao.gov.

                                                                                    United States Government Accountability Office
Contents


Letter                                                                                     1
               Background                                                                  4
               The Army Has Taken Steps to Adjust Its Reset Strategy Since
                 GAO’s 2007 Report                                                         8
               Army Reporting Does Not Provide Visibility over Multiyear Reset
                 Costs or Fully Capture Deviations between Planned and
                 Executed Reset                                                          10
               Conclusions                                                               15
               Matter for Congressional Consideration                                    16
               Recommendations for Executive Actions:                                    16
               Agency Comments and Our Evaluation                                        16

Appendix I     Scope and Methodology                                                     19



Appendix II    Comments from Department of Defense                                       22



Appendix III   GAO Contact and Staff Acknowledgments                                     24



Tables
               Table 1: Example of the Army’s Monthly Congressional Depot-
                        Level Reset Report for November 30, 2011                         12
               Table 2: Reset of Tactical Wheeled Vehicles for Fiscal Year 2010          13
               Table 3: Reset of Tactical Wheeled Vehicles for Fiscal Year 2010          14


Figures
               Figure 1: Appropriations Typically Used to Fund Army Equipment
                        Reset Activities                                                   5
               Figure 2: Retrograde of Equipment Leaving Southwest Asia and
                        Returning to the United States for Reset                           7




               Page i                                           GAO-12-133 Warfighter Support
Abbreviations

ARI               Automatic Reset Induction
DOD               Department of Defense
HEMTT             Heavy Expanded-Mobility Tactical Trucks
HMMWV             High Mobility Multipurpose Wheeled Vehicles
OEF               Operation Enduring Freedom
OIF               Operation Iraqi Freedom
R3                retrograde, reset, and redistribution



This is a work of the U.S. government and is not subject to copyright protection in the
United States. The published product may be reproduced and distributed in its entirety
without further permission from GAO. However, because this work may contain
copyrighted images or other material, permission from the copyright holder may be
necessary if you wish to reproduce this material separately.




Page ii                                                     GAO-12-133 Warfighter Support
United States Government Accountability Office
Washington, DC 20548




                                   May 15, 2012

                                   The Honorable Carl Levin
                                   Chairman
                                   The Honorable John McCain
                                   Ranking Member
                                   Committee on Armed Services
                                   United States Senate

                                   The Honorable Buck McKeon
                                   Chairman
                                   The Honorable Adam Smith
                                   Ranking Member
                                   Committee on Armed Services
                                   House of Representatives

                                   The Army received about $42 billion from 2007 to 2012 to fund its
                                   expenses for the reset of equipment—with more than $21 billion of that
                                   total going to depot maintenance reset of about 676,000 pieces—in
                                   support of overseas contingency operations in Southwest Asia. 1 Reset
                                   occurs at the Army depots and consists of a set of actions taken to
                                   restore equipment to a desired level of combat capability commensurate
                                   with a unit’s future mission. Reset mitigates the effects of combat stress
                                   on equipment and restores destroyed, damaged, stressed, or worn out
                                   equipment by repairing, rebuilding, or upgrading it, or procuring
                                   replacement equipment. Reset equipment is used to supply non-deployed
                                   units and units preparing for deployment while meeting ongoing
                                   operational requirements. The Army transferred hundreds of thousands of
                                   pieces of equipment to theater in support of Operation Iraqi Freedom
                                   (OIF) and Operation Enduring Freedom (OEF), and has subsequently
                                   brought much of that equipment back to the United States for reset and
                                   redistribution to deploying and non-deploying units. 2



                                   1
                                    The dollars shown for reset derive from a budget category that forms part of the operation
                                   and maintenance funds provided for overseas contingency operations; that budget
                                   category includes activities such as replenishing prepositioned stocks, depot-level
                                   maintenance, field-level maintenance, and recapitalization, which includes rebuild of
                                   equipment.
                                   2
                                    The Army uses the term retrograde to describe the transfer of equipment back to the
                                   United States for reset and redistribution.



                                   Page 1                                                     GAO-12-133 Warfighter Support
In the last 10 years, the pace of combat operations and harsh
environmental conditions has exacerbated the need to reset equipment
through repair, recapitalization, and replacement efforts. Rolling stock
equipment in particular—for example, tactical wheeled vehicles such as
High Mobility Multipurpose Wheeled Vehicles (HMMWV), Heavy
Expanded-Mobility Tactical Trucks (HEMTT), and other infantry fighting
vehicles—has experienced much higher rates of damage from combat
operations than in routine peacetime missions. 3 Further, equipping the
Army has been a concern of Congress that has taken on added
importance as weapon systems and equipment have become more
expensive to procure and maintain. The Army reports that it continues to
meet mission requirements in theater and reports high readiness rates for
deployed units, but ongoing involvement in overseas contingency
operations has strained its resources and contributed to shortfalls in
inventories—some of which are long-standing—as well as equipment
shortages among specific units not deployed to Iraq and Afghanistan.

In recent years, Army leadership expressed concerns about possible
reductions in reset funding as a result of the mounting fiscal constraints
facing the federal budget and defense programs that support the Army’s
modernization efforts. In 2011, the Secretary of the Army and Chief of
Staff of the Army testified that the present conflict in Afghanistan and the
related increase of Army equipment in theater will require sustained
funding for 2 to 3 years beyond the end of conflict. 4 Since 2004, we have
reported on a series of equipment reset issues, including the lack of
equipment program strategies, poor condition of pre-positioned
equipment, and challenges related to replacing Army National Guard
equipment left in the OIF theater to support ongoing operations. 5 In



3
 In this report, we focus on the reset of rolling stock. Rolling stock is an appropriate means
for reviewing the Army’s reset execution because these items account for the majority of
the Army’s depot reset budget request.
4
 Testimony: Statement by the Honorable John M. McHugh, Secretary of the Army and
General George W. Casey, Jr., Chief of Staff, United States Army before the Committee
on Armed Services, United States Senate, First Session, 112th Congress On the Posture
of the United States Army, March, 31, 2011.
5
 GAO, Military Readiness, DOD Needs to Reassess Program Strategy, Funding Priorities,
and Risks for Selected Equipment, GAO-04-112 (Washington, D.C: Dec. 19, 2003) ;
Military Readiness, DOD Needs to Identify and Address Gaps and Potential Risks in
Program Strategies and Funding Priorities for Selected Equipment, GAO-06-141
(Washington, D.C.: Oct. 25, 2005).




Page 2                                                       GAO-12-133 Warfighter Support
January 2007, we testified on a number of ongoing and long-term
challenges affecting the Army’s equipment reset strategies. 6 In
September 2007, we reported that the Army’s reset strategy did not target
equipment shortages for deploying units. 7 This report is a follow-up on our
2007 review of Army equipment reset strategies. We performed this
review under the statutory authority of the Comptroller General to conduct
evaluations on his own initiative. In this report, our objectives were (1) to
examine steps the Army has taken to improve its equipment reset
strategy since 2007, and (2) determine the extent to which the Army’s
reset reports to Congress provide visibility over reset costs and execution.

In conducting our work, we reviewed and analyzed Army guidance and
other documentation on equipment reset strategies to determine the
steps the Army has taken to address target shortages, analyzed Army
data detailing reset that was planned and executed, and budget execution
reports submitted to Congress on reset to determine the consistency
between annual reset requirements and budget requests. We also
analyzed documents explaining the methodology the Army uses to
develop reset requirements. We reviewed and analyzed the Army
equipment retrograde priority lists identifying equipment returning for
reset and reviewed guidance on the retrograde of equipment to determine
the process used to develop and plan for sustainment-level repairs. In
addition, we interviewed officials in Headquarters Department of the
Army; Office of the Deputy Chief of Staff, G-3/5/7, Strategy, Plans, and
Policy; Office of the Deputy Chief of Staff, G-4, Logistics; Office of the
Deputy Chief of Staff, G-8, (Programs) Directorate of Force Development;
Office of the Under Secretary for Army Acquisition, Technology, and
Logistics; Army Budget Office; U.S. Army Materiel Command; U.S. Army
Sustainment Command; U.S. Army Forces Command; U.S. Army Central
Command, and U.S. Army TACOM Life Cycle Management Command to
discuss the Army’s guidance, policies, and procedures on reset equipping
strategies, reset budget trends, and information on the equipment repair
standards used in Southwest Asia and the continental United States. We
interviewed officials in the Office of the Secretary of Defense for Logistics



6
 GAO, Defense Logistics: Preliminary Observations on the Army’s Implementation Efforts
of Its Equipment Reset Strategies, GAO-07-439T (Washington, D.C: Jan. 31, 2007).
7
 GAO, Defense Logistics: Army and Marine Corps Cannot Be Assured That Equipment
Reset Strategies Will Sustain Equipment Availability While Meeting Ongoing Operational
Requirements, GAO-07-814 (Washington, D.C.: Sept. 19, 2007).




Page 3                                                   GAO-12-133 Warfighter Support
             and Materiel Readiness to obtain information about DOD’s guidance on
             reset. In addition, we reviewed Army equipment priority lists identifying
             equipment for reset, and collected documents and data on historical
             budget execution for reset to determine the consistency between annual
             reset requirements and budget requests. Further details about our scope
             and methodology can be found in appendix I.

             We conducted this performance audit between January 2010 and May
             2012 in accordance with generally accepted government auditing
             standards. Those standards require that we plan and perform the audit to
             obtain sufficient, appropriate evidence to provide a reasonable basis for
             our findings and conclusions based on our audit objectives. We believe
             that the evidence provides a reasonable basis for our findings and
             conclusions based on our audit objectives.

             Since 2006, the Army has relied on the practice known as reset to restore
Background   equipment readiness through a variation of repair, recapitalization, and
             replacement of equipment activities. The Army defines reset as: “Actions
             taken to restore equipment to a desired level of combat capability
             commensurate with a unit’s future mission. It encompasses maintenance
             and supply activities that restore and enhance combat capability to unit
             and pre-positioned equipment that was destroyed, damaged, stressed, or
             worn out beyond economic repair due to combat operations by repairing,
             rebuilding, or procuring replacement equipment.” 8

             Figure 1 provides the appropriations typically used to fund various kinds
             of reset and definitions of the four categories that make up the Army’s
             reset activities.




             8
              Assistant Secretary of the Army (Financial Management and Comptroller) Memorandum,
             Army Financial Management Guidance in Support of Contingency Operations (Feb. 09,
             2011).




             Page 4                                                 GAO-12-133 Warfighter Support
Figure 1: Appropriations Typically Used to Fund Army Equipment Reset Activities




                                        In 2007, the Army established the Reset Task Force to monitor and track
                                        reset requirements and expenditures to ensure that reset dollars are
                                        properly managed and reported, and to monitor the status of reset to
                                        include repair, replacement, and recapitalization. This task force is
                                        chaired by the Office of the Deputy Chief of Staff, G-8 (Programs) Force
                                        Development Directorate, which has overall responsibility for the
                                        preparation of monthly congressional reset reports, and for reporting on
                                        the status of the Army reset program to Congress and the Department of
                                        the Army. 9

                                        In December 2009, DOD issued Resource Management Decision 700 to
                                        (among other things) manage the funding of the military services’
                                        readiness accounts and to move some overseas contingency operations
                                        funding into the base defense budget to support the transition of depot


                                        9
                                         Other organizations play key roles in supporting the Army’s reset efforts. The Office of
                                        the Deputy Chief of Staff, G-4, Logistics is responsible for establishing and maintaining
                                        policy for equipment reset, as well as left-behind equipment, and retrograde, while the
                                        Army Materiel Command is responsible for the execution of equipment reset operations
                                        and monitoring the status of reset maintenance efforts. The Army Materiel Command also
                                        executes national reset, which includes recapitalization, rebuild, overhaul, and repairs
                                        conducted by contractors and at Army owned maintenance depots. In addition, Army
                                        Forces Command is responsible for the execution, integration, and synchronization of
                                        reset activities through the Army Force Generation model.




                                        Page 5                                                     GAO-12-133 Warfighter Support
             maintenance requirements from overseas contingency operations to the
             base defense budget. To facilitate the implementation of this guidance
             within the department, Resource Management Decision 700 outlines
             several actions for organizations to take, including providing annual reset
             updates to the Office of the Secretary of Defense, Cost Analysis and
             Program Evaluation that incorporate an assessment of the multiyear reset
             liability 10 based on plans for equipment retrograde.


Retrograde   Retrograde is a process that includes the movement of equipment and
             materiel from one theater of operations to a repair facility for reset, or to
             another theater of operations to replenish unit stocks or satisfy stock
             requirements. Equipment is redistributed in accordance with theater
             priorities to meet mission requirements within areas of responsibility and
             the DOD requirements worldwide. For example, in response to the
             February 27, 2009, drawdown order for Iraq and surge of forces in
             Afghanistan in August 2010, the Army began retrograding some
             equipment out of Iraq to the U.S. for reset and transferring other
             equipment to support units deploying to Afghanistan.

             The initial phase of the retrograde process begins when units coordinate,
             through their normal chain-of-command in theater of operations, to obtain
             disposition instructions for all theater-provided equipment that is no longer
             needed by the current unit or follow-on units. For example, in Iraq, units
             coordinated with Multi-National Forces in Iraq, Coalition Forces Land
             Component Command, and U.S. Army Central Command. The U.S. Army
             Central Command managers then conducted a vetting process to
             determine if the equipment can fill other theater requirements such as
             prepositioned stocks or unit requirements in Afghanistan. If the equipment
             did not meet these requirements, U.S. Army Central Command sent the
             equipment to Kuwait for processing as theater-excess equipment
             expected to return to the U.S. for reset. Also, some equipment is included
             on the Army’s Automatic Reset Induction (ARI) list, which is comprised of
             unit equipment that automatically returns to the U.S. for depot-level reset.
             U.S. Army Forces Command and Army Materiel Command place
             equipment on the ARI list because of expected extensive wear and tear
             experienced in theater that requires refurbishment or rebuilding, and not


             10
               An official with the Office of the Secretary of Defense, Cost Analysis and Program
             Evaluation explains that multi-year reset liability is the unprogrammed cost to reset all
             equipment currently employed in overseas contingency operations.




             Page 6                                                        GAO-12-133 Warfighter Support
                                        to address equipping requirements. Army officials said that the Reset
                                        Task Force inspects non-ARI equipment to determine the level of reset it
                                        will require. Once the inspection is complete, the equipment is shipped
                                        back to the U.S. with disposition instructions for reset or for automatic
                                        reset induction. Figure 2 illustrates the retrograde process for equipment
                                        leaving Southwest Asia and returning to the United States for reset
                                        repairs.

Figure 2: Retrograde of Equipment Leaving Southwest Asia and Returning to the United States for Reset




                                        Note: This figure illustrates the movement of equipment from overseas to Army depots for reset and
                                        does not include contractor or home station repair locations.


                                        In 2010, the Army transferred over 43,000 thousand pieces of
                                        equipment—such as tactical wheeled vehicles, communications, and
                                        other equipment—from Kuwait to Afghanistan to support OEF. From 2010
                                        through 2011, the Army retrograded over 29,000 thousand pieces of




                                        Page 7                                                           GAO-12-133 Warfighter Support
                       rolling stock, 11 which included equipment such as combat and tactical
                       vehicles, from Southwest Asia to the U.S. for reset.


                       Since our last review, the Army has taken steps intended to better
The Army Has Taken     integrate and prioritize its retrograde, reset, and redistribution efforts. In
Steps to Adjust Its    our 2007 report, we noted that the Army’s reset implementation strategy
                       did not specifically target shortages of equipment on hand among units
Reset Strategy Since   preparing for deployment to Iraq and Afghanistan in order to mitigate
GAO’s 2007 Report      operational risk. 12 At that time the Army’s Force Generation 13
                       implementation strategy and reset implementation guidance provided
                       that, the primary goal of reset is to prepare units for deployment and to
                       improve next-to-deploy units’ equipment-on-hand levels. We noted at that
                       time, however, that the Army’s current reset planning process was based
                       on resetting equipment that it expected would be returning to the United
                       States in a given fiscal year, and not based on aggregate equipment
                       requirements to improve the equipment-on-hand level of deploying units.
                       Therefore, we concluded the Army could not be assured that its reset
                       programs would provide sufficient equipment to train and equip deploying
                       units for ongoing and future requirements. We recommended that the
                       Secretary of Defense direct the Secretary of the Army to assess the
                       Army’s approaches to equipment reset to ensure that its priorities address
                       equipment shortages in the near term to minimize operational risk and
                       ensure that the needs of deploying units could be met. However, DOD did


                       11
                         Rolling stock includes wheeled-and-tracked combat vehicles, tactical vehicles, trailers,
                       semi-trailers, and standard trailer-mounted equipment such as generators. According to
                       Army officials, the remaining items of rolling stock will remain in Kuwait in support of other
                       requirements, such as prepositioned stocks, or be transferred to Afghanistan to support
                       ongoing operations.
                       12
                         GAO, Defense Logistics: Army and Marine Corps Cannot Be Assured That Equipment
                       Reset Strategies Will Sustain Equipment Availability While Meeting Ongoing Operational
                       Requirements, 07-814 (Washington, D.C.: Sept. 19, 2007).
                       13
                         Army Force Generation guidance has been amended since the time of our previous
                       report, see Army Regulation 525-29, Army Force Generation (Mar. 14, 2011). Army
                       Regulation 525-29 defines Army Force Generation as a rotational readiness model to
                       provide strategic flexibility to meet security requirements for a continuous presence of
                       deployed forces. The process cycles units through three rotational phases: reset,
                       train/ready, and available, with units in the available phase being at the highest state of
                       readiness and the first to be considered for deployment to meet operational requirements.
                       Army Force Generation supports the Army’s planning, programming, budgeting, and
                       execution process and prioritizes resources to generate trained and ready expeditionary
                       forces.




                       Page 8                                                        GAO-12-133 Warfighter Support
not agree with our recommendations at the time, stating that it believed
the Army’s overall equipping strategy was sufficient to equip units that
were deployed or deploying.

Although DOD disagreed with our recommendations in 2007, in the years
since our review, the Army has taken steps to address its reset efforts in
targeting equipment shortages. For example, in April 2008, the Army
issued its Depot Maintenance Enterprise Strategic Plan noting that filling
materiel shortages within warfighting units is a key challenge facing the
depot maintenance enterprise, and called for changes in processes,
programs, and policies to ensure the timely repair of equipment to
address these shortages. The plan also noted the challenge of linking the
equipment needs of the Army through the Army Force Generation model
using current depot maintenance production capabilities. Specifically, it
called for updates to policies and regulations governing depot
maintenance priorities, including revisions to Army regulation AR 750-1,
the Army Materiel Maintenance Policy, and the establishment of
processes resulting in depot production to support high priority unit
equipment needs. At the time of our review, the Army’s revisions to AR
750-1, intended to enable the depot maintenance program to support the
Army Force Generation readiness model, were in final review.

In 2010, the Army, recognizing that retrograde operations are essential to
facilitating depot level reset and redistribution of equipment, developed
the retrograde, reset, and redistribution (R3) initiative to synchronize
retrograde, national depot-level reset efforts, and redistribution efforts.
The R3 initiative was developed by the Office of the Deputy Chief of Staff,
Programs, Directorate of Force Development and several other key Army
commands to facilitate the rapid return of equipment from theater and to
increase equipment on hand for units. In March 2011, an initial R3
equipment priority list was issued, based primarily on shortages identified
by U.S Army Forces Command. According to Army officials, this initial list
was revised and reissued at the end of fiscal year 2011 to include critical
equipment shortages identified and fully endorsed by all Army
commands. According to officials, the Army is now using the R3 list to
prioritize the retrograde and reset of about 19,000 items of rolling stock
from Kuwait as of February 2012. Officials indicated that the Army plans
to return about half of these items to the U.S. by the end of March 2012 to
begin the reset process.

Officials with the Army’s Office of the Deputy Chief of Staff, Programs,
Directorate of Force Development said that the R3 equipment list is a
consensus among Army organizations on rank order priority needs and


Page 9                                           GAO-12-133 Warfighter Support
                         provides Army leadership with timely and accurate information to make
                         strategic resourcing decisions to equip units for future missions. They
                         believe the R3 equipment list will benefit the Army in making key
                         decisions to address equipping and resourcing issues for units deploying
                         and training as part of the Army’s reset planning process. The Army plans
                         to monitor the effectiveness of the R3 initiative to better link reset funding
                         and execution to the Army’s equipping priorities. Because it had not
                         begun to fully implement the initiative until this year, the Army does not
                         expect to have sufficient data to gauge the effectiveness of the R3
                         initiative until the fourth quarter of fiscal year 2012.

                         As the Army continues to encounter equipment shortages and faces the
                         prospect of future fiscal constraints and limited budgets, as well as
                         uncertainties concerning the amount of equipment expected to return
                         from theater in the near term, the need to manage and prioritize reset
                         depot workload consistent with unit equipment needs remains critical. The
                         Army has previously noted that the challenge with reset is linking depot
                         maintenance capabilities with its retrograde and redistribution efforts to
                         meet the needs of the operational Army as it goes through the Army
                         Force Generation process. We believe full implementation of the R3
                         initiative would be a step in the right direction. However, it is too early to
                         tell whether this initiative will provide a consistent and transparent
                         process for addressing the Army’s equipping needs, or future needs that
                         may continue beyond the end of current operations.


                         The Army has taken steps under its own initiative to report its reset
Army Reporting Does      execution quantities to Congress since 2007, but this reporting does not
Not Provide Visibility   capture important elements of the Army’s reset efforts, including its
                         estimated future reset costs and the amount of equipment planned for
over Multiyear Reset     reset each year that is successfully reset. Specifically, the monthly reports
Costs or Fully           identify the Army’s cumulative progress in terms of the number of items
Capture Deviations       reset in the current fiscal year to date, the number of brigades that have
                         undergone reset, and the number of new items procured as replacement
between Planned and      for battle-loss or damaged items. However, none of these measures
Executed Reset           indicate the status of the Army’s future reset liability, which is the total
                         repair cost being incurred through ongoing and expected deployments.
                         Nor do the reports capture differences between the equipment the Army
                         resets during the year and the equipment it had initially planned to reset.
                         As a result, Congress does not have visibility over the Army’s progress in
                         addressing reset and expected total reset costs. We have reported that
                         agencies and decision makers need visibility into the accuracy of program
                         execution in order to ensure basic accountability and to anticipate future


                         Page 10                                            GAO-12-133 Warfighter Support
                             costs and claims on the budget. In addition, programs should institute
                             internal controls that facilitate effective financial reporting for internal and
                             external users. 14 Various congressional committees have expressed
                             concern about improving accountability and oversight of reset funding, the
                             lack of information to support accurate planning for reset, and whether the
                             Army is managing reset in a manner commensurate with its equipment
                             needs and budgetary requirements. 15


Army Reports to Congress     The Army has generally reported that its reset requirements may continue
Do Not Provide Visibility    for two to three years beyond the end of conflict, 16 but has not included
over Multiyear Reset Costs   estimated future reset costs in its reports to Congress. The Office of the
                             Secretary of Defense, Cost Analysis and Program Evaluation has
                             developed and tracks for each of the services a cost factor—the multiyear
                             reset liability—that estimates the military services’ future reset costs. 17
                             The multiyear reset liability is the amount of money that a service would
                             need to restore all equipment used in theater to its original, pre-conflict
                             state over several fiscal years. This includes the cost to reset all
                             equipment currently in theater, as well as all equipment that has returned
                             from theater and not yet been reset. In 2010, the Cost Analysis and
                             Program Evaluation analysis estimated the Army’s multiyear reset liability
                             at that time was $24 billion, and it plans to revise this figure in the
                             summer of 2012. As the Army successfully completes certain reset
                             actions, its overall reset liability can decrease. Further, some actions,
                             such as additional deployments, buildups of equipment in theater, or an



                             14
                               GAO, High Risk Series: An Update, GAO-11-278, (Washington, D.C.: February 2011)
                             and Standards for Internal Control in the Federal Government, GAO/AIMD-00-21.3.1
                             (Washington, D.C.: November 1999).
                             15
                              H. R. Rep. No. 110-279, at 163 (2007); H. R. Rep. No. 109-452, at 256 (2006); and H.
                             R. Rep. No. 109-676, at 359-360 (2006).
                             16
                               For example, the President stated that troops would begin to withdraw from Afghanistan
                             in July 2011, working towards a transfer of all security operations to Afghan National
                             Security Forces by 2014. However, according to Army officials, changing circumstances in
                             theater could impact this time frame.
                             17
                               In December 2009, DOD issued Resource Management Decision 700 to (among other
                             things) manage the military services’ readiness accounts and to require that significant
                             resources from the overseas contingency operations funding be moved into the base
                             defense budget. See GAO, Defense Logistics, Actions Needed to Improve the Marine
                             Corps’ Equipment Reset Strategies and the Reporting of Total Reset Costs, GAO-11-523
                             (Washington, D.C: Aug. 4, 2011).




                             Page 11                                                   GAO-12-133 Warfighter Support
                                       increased pace of operations can increase the multiyear reset liability. We
                                       believe the multiyear reset liability is a useful estimate because it provides
                                       a cost benchmark against which progress can be measured. However,
                                       the Army’s monthly reset execution reports currently do not provide future
                                       reset liability cost estimates to Congress. Rather, as discussed below, the
                                       reports describe the cumulative progress being made against that fiscal
                                       year’s requirement according to the number of items that the Army has
                                       reset in a given month.


Army Reports Do Not                    The Army’s monthly congressional reports on reset do not provide
Fully Capture Deviations               visibility over the impact of changes in reset execution on multiyear reset
between Planned and                    liability because they do not distinguish between planned and unplanned
                                       reset and provide only aggregate totals for broad equipment categories.
Executed Reset                         Specifically, the Army’s monthly reports to Congress currently provide
                                       information on reset activity, such as the number of items scheduled to be
                                       reset in the current fiscal year, the number of items scheduled for reset in
                                       the prior fiscal year that were not executed (“carry-in”), and the number of
                                       items still undergoing reset (“work in progress”). The monthly reports also
                                       include the number of items completed, and the percent complete—
                                       number completed compared to total requirement. Table 1 provides an
                                       example of what the Army reports to Congress each month, based on a
                                       report provided in fiscal year 2012.

                                       Table 1: Example of Army Monthly Reset Report to Congress

Table 1: Example of the Army’s Monthly Congressional Depot-Level Reset Report for November 30, 2011

                                              Carry-in-                         FY 12                       Work in                             Percent
                                                      a
Category                                   from FY 11                     requirement                      progress           Completed        complete
Aircraft                                                  20                               7                          17                0            0%
Aviation Support Equipment                                38                           180                            27               21           10%
Track Vehicles                                          722                            626                           596             107             8%
Tactical Wheeled Vehicles                            3,537                          3,412                           1,238            570             8%
Artillery and Missile                                   941                         2,623                           1,088            615            17%
Individual and Crew Served Weapons                 20,189                         37,456                            4,303           5,354            9%
Communications                                       4,072                        15,542                             580            1,384            7%
Other Equipment                                    13,771                         51,175                            1,956          11,689           18%
Repair Total                                       43,290                        111,021                            9,805          19,740           13%
                                       Source: Deputy Chief of Staff, Programs, Directorate of Force Development.
                                       a
                                        Carry-in is workload that was not executed in the previous fiscal year, but previously ordered and
                                       funded. The total requirement and percent completed for the following year includes the carry-in
                                       workload plus new workload.




                                       Page 12                                                                              GAO-12-133 Warfighter Support
As table 1 shows, the Army reports aggregate information on reset
activity in broad categories, such as Tactical Wheeled Vehicles or
Aviation Support Equipment. However, for two reasons, the data do not
show the true picture of the Army’s progress in executing its reset plan.
First, the data do not distinguish between the planned items for reset—
the funding for which items was programmed by the Army and included in
the Army’s budget justification materials to Congress—and the unplanned
items repaired through reset. 18 Rather, the figures shown as “completed”
include both planned and unplanned items.

To illustrate this point, our analysis of Army data from fiscal year 2010
shows that 4,144 tactical wheeled vehicles were planned for reset in fiscal
year 2010 and a total of 3,563 vehicles were executed (see table 2).
According to the Army’s current reporting method, this would result in a
reported total completion rate of 86 percent. However, our analysis
showed that, of the total number of items executed, 1,647 items or
approximately 40 percent of the equipment reset was actually equipment
that had been planned and programmed. More than half of the tactical
wheeled vehicles reset—1,916—were items that had not been planned
for reset.

Table 2: Reset of Tactical Wheeled Vehicles for Fiscal Year 2010

 Planned and Unplanned Reset                                                  Vehicles
 Planned reset                                                                   4,144
 Executed from plan                                                              1,647
 Percentage executed according to plan                                           39.7%
 Unplanned reset                                                                 1,916
 Total vehicles reset                                                            3,563
Source: GAO analysis of Army data.



According to Army documents, the reset of unplanned items is due
primarily to changes in, among other things, the mix and condition of
equipment returning to home stations and unforeseen changes to troop


18
  According to Army documents, the reset of unplanned items is due primarily to changes
in the mix and condition of equipment returning to home stations, unforeseen changes to
troop commitments in theater, and changes in fleet planning strategies. For example,
Army documents show that in fiscal year 2010, reset requirements were affected by the
expansion of forces in Afghanistan, which increased the Army’s reliance on Theater
Provided Equipment.




Page 13                                                  GAO-12-133 Warfighter Support
commitments in theater. For example, DOD documents show that in fiscal
year 2010, reset requirements were affected by the expansion of forces in
Afghanistan. This force expansion also required additional equipment,
which the Army supplied in part by shipping equipment that had been
planned for retrograde from Iraq—and eventual reset in the United
States—to Afghanistan instead. While we acknowledge such challenges,
the Army’s current reporting of reset execution does not permit Congress
to see when deviations between planning and execution occur.

Second, by reporting in broad aggregate equipment categories, the
Army’s reports do not give Congress visibility over reset activity for
individual types of equipment. In some cases, our analysis shows that,
while the overall completion percentage may be high, the picture can be
significantly different when looking at individual items. For example, as
discussed above, the total number of items executed during fiscal year
2010 was 86 percent of the total planned reset for the aggregate category
of tactical wheeled vehicles. However, this number alone can obscure
important information on the pace of reset for individual types of vehicles
within the aggregate category. Table 3 offers a breakdown of the items
reset in the Tactical Wheeled Vehicle category for fiscal year 2010.

Table 3: Reset of Tactical Wheeled Vehicles for Fiscal Year 2010

                                                                    Planned              Executed
    Vehicle type                                                       reset                reset
    Family of Medium Tactical Vehicles                                 1,280                     661
    High Mobility Multipurpose Wheeled Vehicles                        1,966                     895
    (HMMWV)
    Armored security vehicles                                              51                    174
    Family of 5-ton trucks                                               180                     192
                         a
    Other automotive                                                     667                  1,641
    Total                                                              4,144                  3,563
Source: GAO analysis of Army data.
a
 This category includes materials handling vehicles (e.g., concrete mixers and asphalt spreaders),
other semi-trucks and trailers, palletized loading systems, and heavy equipment transports.


As table 3 shows, the actual reset activity for items labeled as “other
automotive” was significantly more than planned—1,641 compared to
667, whereas the reset activity for high mobility multipurpose wheeled
vehicles was significantly less than planned—895 compared to 1,966.
Therefore, reporting the overall completion percentage for the category
without information on the status of vehicle types does not provide



Page 14                                                            GAO-12-133 Warfighter Support
              transparency into the Army’s progress on its total reset efforts. This
              information is important because it has cost implications. Specifically,
              while items may fall into the same category, the cost to reset can vary
              broadly depending on the vehicle type. For example, both the M1200
              Knight (an armored security vehicle) and the M1151 HMMWV are
              categorized as Tactical Wheeled Vehicles in the Army’s monthly reports
              to Congress. For planning purposes, in 2010 the Army requested over
              $500,000 for the repair of each M1200, while requesting about $154,000
              for the repair of each M1151. However, in 2010 more M1200s were
              repaired than planned, thus accounting for a larger share of the budgeted
              reset funds. At the same time, with fewer funds remaining, some
              equipment planned and budgeted for repair was not reset, pushing that
              workload to future fiscal years. Conversely, if fewer M1200s had been
              reset than were planned, the $500,000 estimated reset liability for each
              M1200 would be incurred in a future fiscal year, as they would still require
              reset eventually. In either case, the Army would record the actions taken
              within the numbers shown for the reset of Tactical Wheeled Vehicles, but
              the cost impact of these two scenarios will be different given the
              difference in estimated costs for the two items. Therefore, understanding
              how many items of each vehicle type have been reset is important to
              understanding the implications of changes in reset execution for the
              Army’s multiyear reset liability. Without information on the multiyear reset
              liability and additional details within current reports, Congress may not
              have a complete picture of both the Army’s progress in meeting its reset
              plan as well as the long-term cost implications of reset.


              The Army needs to balance multiple factors that make reset planning and
Conclusions   execution a complicated and challenging process. Efficient reset planning
              must identify the type of equipment that needs to be retrograded from
              theater, prioritized through the depots, and redistributed to units based on
              immediate equipment needs. Since our 2007 review, the Army has taken
              steps to incorporate deploying units’ equipment needs into their reset
              planning, including the implementation of the R3 equipment list, but it is
              too early to tell whether this initiative will provide a consistent and
              transparent process. Further, decision makers in the Army and Congress
              could benefit from greater visibility into reset program execution in order
              to ensure accountability, improve planning, and anticipate future costs
              and claims on the budget. The Army has taken positive steps towards
              providing this visibility by issuing reports on its reset execution to
              Congress on a monthly basis. However, these monthly reports currently
              lack key information that could illustrate the Army’s overall effectiveness
              at managing reset long-term, including information by vehicle type. With


              Page 15                                           GAO-12-133 Warfighter Support
                      more complete information on the Army’s total reset efforts, Congress will
                      be able to exercise oversight and determine if the amount of funding
                      appropriated for equipment reset is being used for the planned
                      equipment—in the short term—and to monitor the Army’s progress in
                      addressing its multiyear reset liability.


                      To improve accountability and oversight, Congress should consider
Matter for            directing the Secretary of the Army to include status information on the
Congressional         percentage of equipment reset according to the initial reset plan by
                      vehicle type in its monthly reports to Congress.
Consideration
                      To ensure that the Army provides information to Congress that is useful
Recommendations for   for assessing its short and long-term reset progress, we recommend that
Executive Actions:    the Secretary of the Army direct the Office of the Chief of Staff of the
                      Army, Logistics to take the following two actions:

                      •   Revise the monthly congressional reset reports to include the Army’s
                          multiyear reset liability, which should include the anticipated cost to
                          reset all equipment in-theater as well as all equipment returned to the
                          United States that has not yet been reset; and
                      •   Revise the monthly congressional reset reports to include information
                          on the percentage of equipment reset according to the initial reset
                          plan by vehicle type.

                      In written comments on a draft of this report, DOD did not concur with our
Agency Comments       two recommendations. Although DOD disagreed with our
and Our Evaluation    recommendation to revise the monthly congressional reset reports to
                      include the Army’s multi-year reset liability, it cited actions it plans to take
                      that would meet the intent of our recommendation. DOD also disagreed
                      with our recommendation to include reset information by vehicle type in
                      its monthly reset reports to Congress. We continue to believe that this
                      information is important to provide adequate visibility to Congress over
                      reset and thus are including a matter for congressional consideration.
                      DOD’s comments appear in their entirety in appendix II. DOD also
                      provided technical comments that we incorporated as appropriate.

                      In disagreeing with our first recommendation for the Army to include its
                      multi-year reset liability in the monthly congressional reset reports, DOD
                      stated that the Army’s monthly reset report was intended to show the
                      status of equipment reset activities in the year of execution. According to



                      Page 16                                              GAO-12-133 Warfighter Support
DOD, the Army does not plan to include the estimate of future reset
liability projections in every monthly report because developing those
estimates includes the projection of future deployed force levels as well
as major force redeployment timelines, which are factors that do not
significantly change on a month-to-month basis. However, DOD stated
that the Army plans to include the Army’s estimate of future equipment
reset liability in its summary report to Congress for the fiscal year. We
believe the Army’s plan to report future equipment reset liabilities in its
summary report for each fiscal year would meet the intent of our
recommendation.

DOD also disagreed with our second recommendation that the Army
include in its monthly congressional reset reports status information on
the percentage of equipment reset by vehicle type. DOD stated that the
Army intends to provide more detailed information on reset program
adjustments in those reports, but noted that the Army does not
recommend doing so by vehicle type. Specifically, DOD stated that actual
monthly equipment reset production rates are extremely dynamic and
adjustments in the depots are made daily based on a number of factors.
Further, DOD stated that adjustments are common across all of the
nearly 800 systems that proceed through the depots for reset each year
and are best summarized by the most major changes among large
categories. The department further stated that current vehicle categories
in the monthly reports are adequate for this purpose, but indicated that
additional explanation of major variances between planned, newly
planned and executed equipment reset would be included in future
reports. However, as we reported, the broad categories do not fully
capture deviations between planned and executed reset by vehicle type,
and the Army did not explain what information it will include in these
additional explanations. Therefore, we remain concerned that the
changes in reset reporting suggested by the Army would not provide
adequate visibility to Congress over planned and executed equipment
reset. Consequently, we have added a matter for congressional
consideration suggesting that Congress consider directing the Army to
include status information on the percentage of equipment reset
according to the initial reset plan by vehicle type in its monthly reports to
Congress.

We are sending copies of this report to interested congressional
committees, the Secretary of Defense and the Secretary of the Army.
This report will be available at no charge on GAO’s website,
http://www.gao.gov.



Page 17                                            GAO-12-133 Warfighter Support
If you or your staff have any questions about this report, please contact
me at (404) 679-1808 or russellc@gao.gov. Contact points for our Offices
of Congressional Relations and Public Affairs may be found on the last
page of this letter. GAO staff who made key contributions are listed in
appendix III.




Cary B. Russell
Acting Director, Defense Capabilities and Management




Page 18                                         GAO-12-133 Warfighter Support
Appendix I: Scope and Methodology
             Appendix I: Scope and Methodology




             To examine any steps the Army has taken to improve its equipment reset
             strategy and address target shortages since our 2007 report, we reviewed
             the Department of Defense’s (DOD) comments in that report. We also
             reviewed Army guidance explaining the definition of reset and how it is
             employed to restore equipment for units to pre-deployment levels. We
             reviewed the Army Force Generation regulation to determine the criteria
             to establish Army policy to institutionalize the Army Force Generation
             model, which supports strategic planning, equipment prioritization, and
             other resources to generate trained and ready forces, and the role of
             reset in supporting the model to repair equipment for units to meet future
             missions. We obtained and reviewed the Army Reset Execution Order,
             which provides guidance to the Army on reset operations. We obtained
             written responses on our inquiries from Army officials and conducted
             interviews to discuss the execution order and their interpretation of the
             roles, responsibilities, and activities required to execute the reset of
             equipment returning from overseas to the United States. We reviewed
             and analyzed reset documents associated with the execution order, which
             contained information on the Army’s annual sustainment-level reset
             workload requirements estimates. We obtained written responses on our
             inquiry from Army officials and conducted interviews to discuss and
             understand the methodology used to develop those estimates and the
             equipment mix and quantities expected to return from Southwest Asia to
             the United States for reset for the current fiscal year. We reviewed and
             analyzed the Army’s equipment retrograde priority lists identifying
             equipment needed to be returned to the United States for reset and
             reviewed guidance on the retrograde of equipment to understand the
             methodology used to develop the list. We analyzed the relationship
             between the sustainment-level reset workload requirements estimates
             worksheet and retrograde priority list to determine the similarities and
             differences in the type and mix of equipment identified for depot-level
             reset. We discussed these similarities and differences to understand how
             they affect the Army’s ability to identify and reset the right equipment to
             support both deploying and training units. We held several discussions
             with Army officials to learn about the retrograde, reset, and redistribution
             (R3) initiative and how they expect this initiative might improve
             equipment-reset processes to better align reset efforts with unit
             equipment needs. We interviewed officials in the Office of the Secretary
             of Defense for Logistics and Materiel Readiness to obtain information
             about DOD’s guidance on reset.

             To determine the extent to which the Army’s monthly reset reports to
             Congress provide visibility over reset costs and execution, we obtained
             data published in the Reset Execution Order on the Army’s annual


             Page 19                                           GAO-12-133 Warfighter Support
Appendix I: Scope and Methodology




sustainment-level reset workload requirements estimates from fiscal
years 2007 through 2012 to determine the quantities of equipment
planned for reset. We obtained reset execution data generated by the
Army Materiel Command and Army Logistics Management Program
System from fiscal years 2007 through 2010 to determine the actual
amount of equipment reset in support of contingency operations. We
provided questions, received written responses, and interviewed Army
officials to understand the reset planning and execution process, and
reporting requirements to Congress on both planned and actual reset
data and budgets. We focused our analysis on the reset of Army rolling
stock, which was heavily rotated in and out of Southwest Asia to support
Operation Iraqi Freedom because it accounts for the majority of the
Army’s depot reset funding. We compared the reset workload
requirements estimates to the reset execution data, using the National
Stock Number, to determine whether the data were accurate,
comparable, and consistent for our review purposes. In addition, we
collected and reviewed documents and data on historical and current
budget execution for reset to determine the consistency between annual
reset requirements and budget requests. We performed a data reliability
assessment of the information systems containing the execution data and
determined that the date were sufficiently reliable for the purpose of this
engagement. We provided questions, received written responses, and
interviewed Army officials to clarify how budget data were used and to
ensure that we had a good understanding of how to interpret the data for
our purposes. We also discussed with Army officials the process for
tracking and reconciling reset expenditures with quantities of equipment
based on planned equipment requirements. Further, we obtained and
reviewed historical and current monthly Supplemental Cost of War
Execution Reports on Army reset expenditures and funding requests
submitted to Congress, and the Army’s monthly congressional reports on
the quantity of equipment repaired through reset to determine the type of
information reported on reset costs and the equipment quantities repaired
at the depots. We have previously reported on problems relating to the
reliability of data generated from the Army’s Logistics Management
Program, but have not specifically reviewed the reliability of the reset
depot execution data.




Page 20                                          GAO-12-133 Warfighter Support
Appendix I: Scope and Methodology




To address each of our objectives, we also spoke with officials, and
obtained documentation when applicable, at the following locations:

•   Office of the Under Secretary of Defense for Acquisition, Technology,
    and Logistics, Assistant Secretary of Defense for Logistics and
    Materiel Readiness, Deputy Assistant Secretary of Defense for
    Maintenance, Policy, and Programs
•   Office of the Secretary of Defense for Cost Assessment and Program
    Evaluation
•   Office of the Under Secretary of Defense (Comptroller)
•   Headquarters Department of the Army; Office of the Deputy Chief of
    Staff, G-4 Logistics; Office of the Deputy Chief of Staff, G-8,
    (Programs), Directorate of Force Development; Office of the Deputy
    Chief of Staff, G-3/5/7 Strategy, Plans, and Policy; and Army Budget
    Office
•   U.S. Army Central Command
•   U.S. Army Materiel Command
•   U.S. Army Forces Command
•   U.S. Army Sustainment Command
•   TACOM Life Cycle Management Command

We conducted this performance audit between January 2010 and May
2012 in accordance with generally accepted government auditing
standards. Those standards require that we plan and perform the audit to
obtain sufficient, appropriate evidence to provide a reasonable basis for
our findings and conclusions based on our audit objectives. We believe
that the evidence obtained provides a reasonable basis for our findings
and conclusions based on our audit objectives.




Page 21                                          GAO-12-133 Warfighter Support
Appendix II: Comments from Department of
             Appendix II: Comments from Department of
             Defense



Defense




             Page 22                                    GAO-12-133 Warfighter Support
Appendix II: Comments from Department of
Defense




Page 23                                    GAO-12-133 Warfighter Support
Appendix III: GAO Contact and Staff
                  Appendix III: GAO Contact and Staff
                  Acknowledgments



Acknowledgments

                  Cary B. Russell, (404) 679-1808 or russellc@gao.gov.
GAO Contact
                  In addition to the contact named above, William M. Solis, Director
Acknowledgments   (Retired); Larry Junek, Assistant Director; James Lackey; Latrealle Lee;
                  Oscar Mardis; Cynthia Saunders; John Van Schaik; Amie Steele; Michael
                  Willems; Monique Williams; Erik Wilkins-McKee; and Gregory Pugnetti
                  made key contributions to this report.




(351431)
                  Page 24                                        GAO-12-133 Warfighter Support
GAO’s Mission         The Government Accountability Office, the audit, evaluation, and
                      investigative arm of Congress, exists to support Congress in meeting its
                      constitutional responsibilities and to help improve the performance and
                      accountability of the federal government for the American people. GAO
                      examines the use of public funds; evaluates federal programs and
                      policies; and provides analyses, recommendations, and other assistance
                      to help Congress make informed oversight, policy, and funding decisions.
                      GAO’s commitment to good government is reflected in its core values of
                      accountability, integrity, and reliability.

                      The fastest and easiest way to obtain copies of GAO documents at no
Obtaining Copies of   cost is through GAO’s website (www.gao.gov). Each weekday afternoon,
GAO Reports and       GAO posts on its website newly released reports, testimony, and
                      correspondence. To have GAO e-mail you a list of newly posted products,
Testimony             go to www.gao.gov and select “E-mail Updates.”

Order by Phone        The price of each GAO publication reflects GAO’s actual cost of
                      production and distribution and depends on the number of pages in the
                      publication and whether the publication is printed in color or black and
                      white. Pricing and ordering information is posted on GAO’s website,
                      http://www.gao.gov/ordering.htm.
                      Place orders by calling (202) 512-6000, toll free (866) 801-7077, or
                      TDD (202) 512-2537.
                      Orders may be paid for using American Express, Discover Card,
                      MasterCard, Visa, check, or money order. Call for additional information.
                      Connect with GAO on Facebook, Flickr, Twitter, and YouTube.
Connect with GAO      Subscribe to our RSS Feeds or E-mail Updates. Listen to our Podcasts.
                      Visit GAO on the web at www.gao.gov.
                      Contact:
To Report Fraud,
Waste, and Abuse in   Website: www.gao.gov/fraudnet/fraudnet.htm
                      E-mail: fraudnet@gao.gov
Federal Programs      Automated answering system: (800) 424-5454 or (202) 512-7470

                      Katherine Siggerud, Managing Director, siggerudk@gao.gov, (202) 512-
Congressional         4400, U.S. Government Accountability Office, 441 G Street NW, Room
Relations             7125, Washington, DC 20548

                      Chuck Young, Managing Director, youngc1@gao.gov, (202) 512-4800
Public Affairs        U.S. Government Accountability Office, 441 G Street NW, Room 7149
                      Washington, DC 20548




                        Please Print on Recycled Paper.