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GAO-14-711R 1 (2014-07-31)

handle is hein.gao/gaobaaiet0001 and id is 1 raw text is: 




GAO U.S. GOVERNMENT ACCOUNTABILITY OFFICE
441 G St. N.W.
Washington, DC 20548


July 31, 2014



Congressional Committees


Active and Reserve Unit Costs: DOD Report to Congress Generally Addressed the
Statutory Requirements but Lacks Detail

During the past decade, the Department of Defense (DOD) has had to rely heavily upon its
reserve components-the Army National Guard, Army Reserve, Air Force Reserve, Air National
Guard, Marine Corps Reserve, and Navy Reserve-to meet operational requirements. The
extended use of, and high demand for, reserve-component forces for operations over the past
11 years has meant that their role evolved from serving primarily as a strategic reserve, used to
supplement active-duty forces, to being used operationally in ongoing rotational deployments.
Facing a reduction in demand from the drawdown of operations in Afghanistan and Iraq and
anticipated budget constraints, DOD has proposed reducing the military end strength of both the
active and reserve components. The President's fiscal year 2015 budget submission for DOD
recommended reducing active duty Army end strength to between 440,000 to 450,000 soldiers,1
Army National Guard end strength to 335,000 soldiers, and Army Reserve end strength to
195,000 soldiers. However, the defense strategic guidance, issued in January 2012, states that
such reductions must be balanced with preparation for future challenges and protection of the
broad range of U.S. national security interests. One key to achieving this balance is determining
the most appropriate and cost-effective mix of active and reserve forces within the total force.

The National Defense Authorization Act for Fiscal Year 2012, Section 1080A,3 required the
Secretary of Defense to submit to the congressional defense committees a report describing the
costs of units of the reserve and active components of the armed forces and required DOD to
include certain statutory elements, including the following:

1. An analysis of the costs of a sample of deployable units of the active components of the
   Armed Forces and the costs of a sample of similar deployable units of the reserve
   components of the Armed Forces. Units of the active components and reserve components
   shall be treated as similar if such units have the same table of organization and equipment
   or, as applicable, the same size, structure, personnel, or deployed mission.



1Department of Defense, United States Department of Defense Fiscal Year 2015 Budget Request Overview (March
2014).
2Department of Defense, Sustaining U.S. Global Leadership: Priorities for 21st Century Defense (January 2012).

3pub. L. No. 112-81, §1 080A (2011). DOD was mandated to submit its report 180 days after enactment of the
National Defense Authorization Act for Fiscal Year 2012 or by June 28, 2012. DOD submitted its report to Congress
December 20, 2013.


GAO-14-71 1 R Active and Reserve Unit Costs


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