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GAO-08-423R 1 (2008-01-30)

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        Accountability * Integrity * Reliability
United States Government Accountability Office
Washington, DC 20548



   January 30, 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 hundreds of
   billions of dollars in supplemental and annual appropriations 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
   $139.8 billion in fiscal year 2007. In fiscal year 2007, Congress provided DOD with about
   $161.8 billion in annual and supplemental appropriations3 for GWOT. To continue its GWOT
   operations, DOD has requested $189.3 billion in appropriations for fiscal year 2008. As of
   December 2007, Congress has provided DOD with about $86.8 billion for GWOT in fiscal
   year 2008, including $16.8 billion for Mine Resistant Ambush Protected vehicles. DOD has
   reported obligations of about $23.8 billion for GWOT for fiscal year 2008 through November
   2007. 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.4

   DOD compiles and reports monthly and cumulative incremental obligations incurred to
   support GWOT in a monthly Supplemental and Cost of War Execution Report. DOD


   '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
   (December 2001), p. 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.
   30f the $161.8 billion, Congress provided $67.4 billion in Title IX of the Department of Defense Appropriation
   Act, 2007 as bridge funding to support ongoing operations early in the fiscal year. Congress provided the
   remaining $94.4 billion in the U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability
   Act, 2007.
   4For 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).


GAO-08-423R Global War on Terrorism

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