Defense transportation : more reliable information key to managing airlift services more efficiently

Details

• Corporate Creators:
  United States. General Accounting Office
• Subject/TRT Terms:
  Airlift Services Air Mobility Command Airplanes Aviation Cargo Aircraft Defense Financing Mobility Operating Costs
• Publication/ Report Number:
  GAO/NSIAD-00-6
• Resource Type:
  Research Paper
• Geographical Coverage:
  United States
• Corporate Publisher:
  United States. General Accounting Office
• Abstract:
  The Department of Defense?s (DOD) guidance provides that the Air
  
  Mobility Command?s airlift costs associated with its peacetime mission
  
  (operations and maintenance) are to be funded through a transportation
  
  working capital fund. Under the working capital fund concept, defense
  
  customers place orders with the Air Mobility Command, which then
  
  provides airlift transportation services using its own or contracted
  
  resources. In turn, the Air Mobility Command charges customers (for
  
  example, defense agencies) for these services. Customers predominantly
  
  use funds from their operations and maintenance appropriations to
  
  reimburse the Command, which the Command uses to fund its operating
  
  costs. In contrast, operating costs for the Command?s wartime preparation mission (training and readiness) are to be directly funded using appropriated funds. Whether funded through a working capital fund or direct appropriations, the accounting standards (e.g., Statement of Federal Financial Accounting Standards Number 4) require federal agencies to account for full costs through appropriate cost methodologies. To reliably assess the economy and efficiency of its operations, the Command must have accurate cost information. Without these data, it does not have a sound basis for setting prices, determining the amount of appropriations that is needed to fund its wartime readiness mission, or identifying areas where cost reductions are needed.
  
  
• Format:
  PDF
• Collection(s):
  US Transportation Collection
• Main Document Checksum:
  urn:sha256:b4eb1167e46e2d9bc1b5bac840bc2a9a90b2c89c06ad32ab0d53b6d1fc0f0d38
• Download URL:
  https://rosap.ntl.bts.gov/view/dot/33935/dot_33935_DS1.pdf
• File Type:
  [PDF - 456.00 KB ]