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GAO-20-261R 1 (2020-01-23)

handle is hein.gao/gaobaeamv0001 and id is 1 raw text is: GAO U.S. GOVERNMENT ACCOUNTABILITY OFFICE 441 G St. N.W. Washington, DC 20548 January 23, 2020 Congressional Committees Military Construction: Cost Increase Reports Submitted in Fiscal Years 2018 and 2019 Section 2853(f) of title 10, United States Code, as amended requires the Department of Defense (DOD) to notify the congressional defense committees and the Comptroller General of the United States (GAO) of any military construction project or military family housing project with a total authorized cost greater than $40 million where DOD identified a cost increase of 25 percent or more.' In the notification reports, DOD is required to include the specific reasons for the cost increase and the specific organizations and individuals responsible, among other elements. Amended section 2853(f) also includes a provision for the Comptroller General of the United States to review each report submitted and validate or correct as necessary the information provided. As agreed upon with staff from your offices, this report examines the extent to which DOD's cost increase reports submitted to GAO in fiscal years 2018 and 2019 satisfy the required reporting elements of section 2853(f), which are presented in detail in table 1 below. To examine the extent to which DOD's cost increase reports addressed each required reporting element set forth in section 2853(f), we performed a content analysis of the reports that DOD provided to us during fiscal years 2018 and 2019.2 Two GAO analysts independently compared the information in each of the five cost increase reports with the 10 reporting elements established in 10 U.S.C. § 2853(f). Any disagreements between the analysts' results were resolved by a supervisor. We discuss the details of our scope and methodology in enclosure 1. The full text of section 2853(f) appears in enclosure 2. We conducted this performance audit from October 2018 through January 2020 in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objective. 1National Defense Authorization Act for Fiscal Year 2018, Pub. L. No. 115-91, § 2821 (2017), amending 10 U.S.C. § 2853. 2DOD officials confirmed after the end of fiscal year 2019 that GAO had received all cost increase reports for that year. GAO-20-261 R Military Construction Page 1

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