Defense management : actions needed to evaluate the impact of efforts to estimate costs of reports and studies / [Sharon L. Pickup].

Format:

Book

Government document

Author/Creator:

Pickup, Sharon L.

Contributor:

United States. Government Accountability Office

Language:

English

Subjects (All):

United States. Department of Defense--Appropriations and expenditures--Evaluation.

United States.

United States. Department of Defense--Rules and practice--Evaluation.

United States. Department of Defense.

Government publications--United States--Costs--Evaluation.

Government publications.

Expenditures, Public.

Physical Description:

1 online resource (30 pages) : illustrations

Other Title:

Actions needed to evaluate the impact of efforts to estimate costs of reports and studies

Place of Publication:

Washington, DC : U.S. Govt. Accountability Office, [2012]

Summary:

DOD is estimating and publishing approximate costs for selected types of internally and externally required reports, but in some cases its approach is not fully consistent with relevant cost estimating best practices and cost accounting standards. Specifically, DOD entities have been directed to use the cost estimating tool to capture marginal costs of activities associated with completing a report or study that would not have been performed otherwise. These costs consist of certain manpower costs (such as the prorated salaries of military and civilian personnel based on the time they spent) and nonlabor costs (such as contract services, travel, or printing). DOD currently lacks a means to ensure that organizations are developing cost estimates for all required types of reports and studies, but is taking steps to enhance its ability to monitor the preparation of reports and studies to satisfy reporting requirements, including those for which a cost estimate is required to be generated. DOD's guidance on using the tool identified 10 specific types of reports or studies that require a cost estimate. The guidance states that the DOD component preparing a report or study is responsible for ensuring that a cost estimate, if required, is included. However, the guidance does not include any process or requirement to track whether organizations are developing required cost estimates. According to CAPE officials who developed the tool, they were not directed to ensure that cost estimates have been developed for all required reports and studies, and they added that the cost estimating tool was not designed to track reports and studies that require a cost estimate. These same officials noted that the magnitude of DOD's reporting requirements makes it challenging to identify the universe of these requirements and to track the completion of reports and studies to meet them, including whether cost estimates have been generated. In the past year, DOD has initiated efforts to improve its visibility over its internal and external reporting requirements.

Notes:

Title from p.1 screen (viewed on May 14, 2012).

"May 10, 2012."

Includes bibliographical references.

"GAO-12-480R."

OCLC:

793517787