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GAO-09-449R 1 (2009-03-30)

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United States Government Accountability Office
Washington, DC 20548


    March 30, 2009

    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 March 2009, primarily for military
    operations in support of the Global War on Terrorism (GWOT).' DOD's reported annual
    obligations 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. For fiscal year 2009, Congress provided DOD
    with about $65.9 billion in supplemental appropriations for GWOT as of March 2009 and the
    President plans on requesting an additional $75.5 billion in supplemental appropriations for
    GWOT for the remainder of the fiscal year. A total of $31.0 billion has been obligated in the
    first quarter of fiscal year 2009 through December 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 long-range
    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 report commonly called the Contingency Operations Status of
    Funds Report.4 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,5 and military service or


    '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).
    4 This report replaces the Supplemental and Cost of War Execution Report.
    'DOD 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.


GAO-09-449R Global War on Terrorism

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