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GAO-13-185R 1 (2012-12-19)

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         Accountabiliy - Integrity - Reliability
United States Government Accountability Office
Washington, DC 20548


           December 19, 2012

           Congressional Committees

           Subject: Afghanistan Drawdown Preparations: DOD Decision Makers Need Additional
           Analyses to Determine Costs and Benefits of Returning Excess Equipment

           In June 2011, the United States announced plans to reduce the number of U.S. troops
           in Afghanistan. The remaining U.S. forces will work to support the U.S. objective of a
           transition to Afghan-led security by December 2014. The Department of Defense (DOD)
           has begun planning for this reduction and, as part of its planning, has identified more
           than 750,000 major end items-equipment important to operational readiness to support
           the combat forces, such as weapons and vehicles-that can be returned from
           Afghanistan (to DOD inventories), transferred to another U.S. government agency or
           another country, or destroyed in theater.1 According to DOD, this equipment, estimated
           to be worth more than $36 billion, has accumulated during a 10-year period. DOD
           officials also estimate that it could cost $5.7 billion to return or transfer equipment from
           Afghanistan.

           We initiated this review to provide Congress with information concerning DOD
           preparations for the drawdown of equipment in Afghanistan, and prepared this report
           under the Comptroller General's authority to conduct evaluations on his own initiative.
           We provided a briefing of our preliminary observations to the House Armed Services
           Committee on October 10, 2012. We also provided this briefing to the Senate Armed
           Services Committee on October 24, 2012, and to the Senate and House Defense
           Appropriations Subcommittees on November 14, 2012.

           This report formally transmits the information developed for that briefing and provides
           information on the preparations for the Afghanistan drawdown, specifically the extent to
           which DOD has (1) applied relevant lessons learned from the Iraq drawdown in its
           planning for equipment reductions in Afghanistan; (2) planned for the reduction of
           equipment in Afghanistan by establishing command structures and guidance, property
           accountability, and transportation processes; and (3) considered costs in its planning for
           equipment reductions in Afghanistan.

           To determine the extent to which DOD has applied relevant lessons learned from the
           Iraq drawdown to the Afghanistan drawdown preparations, we reviewed military service
           documents and GAO products identifying lessons learned in Iraq. We also reviewed
           DOD preparations for the drawdown of equipment from Afghanistan. To determine the

           1 DOD Manual 4160.28, vol. 1, Defense Demilitarization: Program Administration (June 7, 2011). When there is a
           risk that DOD property could be diverted into the hands of enemies of the United States, it may be necessary to
           demilitarize or destroy these items. When an item undergoes demilitarization, critical features are removed or
           destroyed and the item cannot be used for its original purpose.


GAO-13-185R Afghanistan Drawdown Preparations

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