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GAO-09-233R 1 (2008-12-15)

handle is hein.gao/gaobaanlg0001 and id is 1 raw text is: , N ,G A 0 .,!: = Accountability * Integrity Reliability United States Government Accountability Office Washington, DC 20548 December 15, 2008 Congressional Committees Subject: Global War on Terrorism: Reported Obligations for the Department of Defense Since 2001, Congress has provided the Department of Defense (DOD) with about $808 billion in supplemental and annual appropriations, as of September 2008, primarily for military operations in support of the Global War on Terrorism (GWOT).' DOD's reported annual obligations2 for GWOT have shown a steady increase from about $0.2 billion in fiscal year 2001 to about $162.4 billion in fiscal year 2008. The United States' commitments to GWOT will likely involve the continued investment of significant resources, requiring decision makers to consider difficult trade-offs as the nation faces an increasing fiscal challenge. The magnitude of future costs will depend on several direct and indirect cost variables and, in some cases, decisions that have not yet been made. DOD's future costs will likely be affected by the pace and duration of operations, the types of facilities needed to support troops overseas, redeployment plans, and the amount of equipment to be repaired or replaced. DOD compiles and reports monthly and cumulative incremental obligations incurred to support GWOT in a monthly Supplemental and Cost of War Execution Report. DOD leadership uses this report, along with other information, to advise Congress on the costs of the war and to formulate future GWOT budget requests. DOD reports these obligations by appropriation, contingency operation,4 and military service or defense agency. The monthly cost reports are typically compiled within the 45 days after the end of the reporting month in which the obligations are incurred.5 DOD has prepared monthly reports on the obligations incurred for its involvement in GWOT since fiscal year 2001. 'After the terrorist attacks of September 11, 2001, the President announced a Global War on Terrorism, requiring the collective instruments of the entire federal government to counter the threat of terrorism. Ongoing military and diplomatic operations overseas, especially in Iraq and Afghanistan, constitute a key part of GWOT. These operations involve a wide variety of activities, such as combating insurgents, training the military forces of other nations, and conducting small-scale reconstruction and humanitarian relief projects. 2According to Department of Defense, Financial Management Regulation, 7000.14-R, vol. 1, Definitions (Dec. 2001), xvii, obligations are incurred through actions such as orders placed, contracts awarded, services received, or similar transactions made by federal agencies during a given period that will require payments during the same or a future period. 3For more information see GAO, Securing, Stabilizing, and Rebuilding Iraq: Key Issues for Congressional Oversight, GAO-07-308SP (Washington, D.C.: Jan. 9, 2007), and Global War on Terrorism: Observations on Funding, Costs, and Future Commitments, GAO-06-885T (Washington, D.C.: July 18, 2006). 4DOD defines contingency operations to include small, medium, and large-scale campaign-level military operations, including support for peacekeeping operations, major humanitarian assistance efforts, noncombatant evacuation operations, and international disaster relief efforts. 'Department of Defense, Financial Management Regulation, 7000.14-R, vol. 12, ch. 23. This regulation generally establishes financial policy and procedures related to DOD contingency operations. Volume 6A, chapter 2, and volume 3, chapter 8, of the DOD Financial Management Regulation also include provisions to ensure the accuracy of cost reporting. GAO-09-233R Global War on Terrorism Page 1

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