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DOCUMENT RESUME
02188 - [A-133-3151 (Rit k-d -
[DOD's Reexam:'.nation of Its Fiscal Year 1978 Budget as It
Relates to Reimbursements of Foreign Military Training].
FGMSD-77-40; B-159835. May 6, 1977. 3 pp. + 1 appendix (I pp.).
Report to Rep. George H. Mahon, Chairman, rouse Committee on
Appropriations; by Paul G. Dembling, Acting Comptrel1ler General.
Issue Area: Accounting and Financial Reporting (2800).
Contact: Financial and General Management Studies Div.
Budget Function: iscellaneous: Financial Management and
Information Systems (1002).
Organization Concerned: Department of Defense; Department of the
Navy; Department of the Air Force; Department of the Army.
Congressional Relevance: House Committee on Appropriations.
The Department of Defense (DOD) reexamined its fiscal
year 1979 budget as it related to reimbursements of foreign
military training. DOD reevaluated its pricing policy for
foreign military training, which includes the International
Military Education and Training Program as well as foreign
military sales training. Findings/Conclusions: In general, the
Department's revisions are a major step in providing for the
recovery of the full cost of training foreign students. DOD's
actions indicated an intention to comply with the intent ot the
Congress and GAO recommendations concerning the recovery of
these co-ts. However, under the revi-'d pricing guidelines,
prescribed factors for computing military retirement pay and the
cost of other civilian benefits were too low. The revised
pricing guidelines also still providp for the use of a 4% asset
use charge for aircraft training in lieu of hourly aircr&ft use
and attrition rates which would generally resilt in higher
charges to foreign governments. It is imperat~.2e that DOD
complete planned evaluations in these areas as soon as possible
and revise training tuition rates as warrantad. DOD's estimates
of the amount of incriased reimbursements resulting from the
revised pricing policy appeared to be reasonable if ill
assumptions and computations were correct. (SC)](ViewImageLocal?handle=hein.gao/gaobaacfy0001&div=1&collection=&method=preview&ext=.png&size=3)