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CED-81-71 1 (1981-03-05)

handle is hein.gao/gaobabceo0001 and id is 1 raw text is: 
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BY THE cMPTROLLER  GE  NIERAL

Report To The Chairman


RELEASED


Committee On Appropriations

House Of Representatives

QF THE UNITED STA ES




Differences In The Services' Military Family

Housing Programs Hinder Good Management

For many years the Department of Defense
(DOD) has not had a completely effective
cost accounting and reporting system to man-
age its family housing inventory. DOD can-
not determine the extent to which individual
factors contributed to the variances among
each military service's average unit costs.                         . .


GAO's review at eight service installations dis-
closed various housing-related problems which
resulted in increased operations and mainten-
ance costs and contributed to unit cost differ-
ences. Some of these problems may substantial-
ly affect future appropriations and spending
decisions--and one involves potential health
hazards.
Present family housing cost reports contain in-
accuracies, and DOD's method of averaging
unit costs of unlike units makes comparisons
among the services meaningless. Although
DOD is currently reevaluating its family hous-
ing management information system, GAO be-
lieves the benefits of an effective system will
remain in doubt until some basic questions are
answered concerning what should be managed
and at what level.
This report also discusses DOD's budget justi-
fication process and controls.


115841


   CED-81-71
MARCH 5, 1981


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