Download or read book DOD s failure to recover nonrecurring research development and production costs on foreign military sales written by United States. Congress. House. Committee on Government Operations and published by . This book was released on 1981 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book DOD s Failure to Recover Nonrecurring Research Development and Production Costs on Foreign Military Sales Seventh Report by the Committee on Government Operations July 31 1981 Committed to the Committee of the Whole House on the State of the Union and Ordered to be Printed written by United States. Congress. House. Committee on Government Operations and published by . This book was released on 1981 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book DOD s Failure to Recover Research Development and Production Costs on Foreign Military Sales written by United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee and published by . This book was released on 1981 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book DOD s Failure to Recover Research Development and Production Costs on Foreign Military Sales written by United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee and published by . This book was released on 1981 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book DOD s Failure to Recover Research Development and Production Costs on Foreign Military Sales written by United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee and published by . This book was released on 1981 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Foreign Military Sales Millions of Dollars of Nonrecurring Research and Development Costs Have Not Been Recovered written by and published by . This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Arms Export Control Act gives the President authority to sell defense articles and services to eligible foreign countries, generally at no cost to the U.S. government. While the Defense Security Assistance Agency (DSAA) has overall responsibility for administering the program, the Army, Navy, and Air Force normally execute the sales agreements--commonly referred to as sales cases. Foreign military sales are made on an individual case basis. The cases are initiated by a foreign country representative sending a letter of request to DOD asking for various information, such as precise price data. Once the customer decides to proceed with the purchase, DOD prepares a Letter of Offer and Acceptance (LOA) stating the terms of the sale for the goods and services being provided. The Arms Export Control Act requires that, after September 30,1976, letters of offer for the sale of major defense equipment shall include a proportionate amount of nonrecurring costs related to the research, development, and production of major defense equipment DOD interpreted the act as requiring the recovery of these costs on a pro rata basis. The military services calculate the pro rata rate by dividing the total research and development and other one-time production costs by the anticipated total number of units to be produced for both domestic and foreign use. A separate charge is calculated for each item of major defense equipment and is included in the LOA as part of the price that its customers are to pay for the purchase of major defense equipment.

Download or read book Foreign Military Sales written by United States. General Accounting Office and published by . This book was released on 1998 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Foreign Military Sales written by United States. General Accounting Office. Accounting and Information Management Division and published by . This book was released on 1999 with total page 5 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Foreign Military Sales written by United States. Government Accountability Office and published by . This book was released on 2018 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under the Arms Export Control Act and its implementing regulations, DOD is required to recover nonrecurring costs—unique one-time program-wide expenditures—for certain major defense equipment sold under the FMS program. These costs include research, development, and one-time production costs, such as expenses for testing equipment. The Act also permits those costs to be waived under certain circumstances, such as to standardize equipment with select allies or to avoid a loss of sale. GAO was asked to review DOD’s use of nonrecurring cost waivers. This report addresses the (1) nonrecurring cost waivers approved by DOD from fiscal years 2012 through 2017, (2) factors DOD considers when reviewing waivers, and (3) efficiency of the waiver review process. DSCA should continue to identify opportunities to streamline the waiver review process.

Download or read book DOD s Financial Management of Foreign Military Sales written by United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee and published by . This book was released on 1987 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Interim Report of the Activities of the House Committee on Government Operations written by United States. Congress. House. Committee on Government Operations and published by . This book was released on 1976 with total page 820 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Monthly Catalogue United States Public Documents written by and published by . This book was released on 1981 with total page 876 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Monthly Catalog of United States Government Publications written by United States. Superintendent of Documents and published by . This book was released on 1985 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: February issue includes Appendix entitled Directory of United States Government periodicals and subscription publications; September issue includes List of depository libraries; June and December issues include semiannual index

Download or read book Activities of the House Committee on Government Operations written by United States. Congress. House. Committee on Government Operations and published by . This book was released on 1978 with total page 1078 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Interim Report of the Activities of the House Committee on Government Operations Ninety ninth Congress First Session 1985 written by United States. Congress. House. Committee on Government Operations and published by . This book was released on 1986 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Foreign Military Sales written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-06-12 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foreign Military Sales: Millions of Dollars of Nonrecurring Research and Development Costs Have Not Been Recovered

Download or read book Improvements Still Needed in Recouping Administrative Costs of Foreign Military Sales written by United States. General Accounting Office and published by . This book was released on 1982 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although Congress has made it clear that the foreign military sales program is not to be subsidized, the Department of Defense (DOD) has no assurance that surcharges on sales to foreign customers are sufficient to recover the full costs of administering the program. GAO was asked to review DOD actions on previous GAO recommendations for improving the accounting and financial management of the program. Funds to reimburse DOD activities for administrative costs of the program are obtained from foreign customers through a surcharge added to the sales price of goods and services provided. DOD budgets are used in updating the surcharge rates and in reimbursing DOD activities for the costs incurred. Problems still exist in the program, and DOD is continuing to subsidize the foreign military sales program. The latest GAO study has shown that: (1) DOD is still unable to adequately estimate the full costs incurred by the military services in administering the program because the Defense Security Assistance Agency directed the military services to exclude certain valid costs from their budget submissions and because the military services, in preparing their budgets, made inaccurate and incomplete estimates of other administrative costs to the program; (2) the actual costs incurred by DOD activities in administering the sales program exceeded budgeted amounts, but the amount billed the surcharge account was to be limited to the budgeted amount; (3) DOD made improper transfers of over $5 million to the administrative surcharge account during fiscal year 1980; and (4) the accounting procedures used did not always accumulate the actual cost or workload data for administering the program. Without an adequate surcharge rate, the administrative support costs will not be recouped. A GAO examination at activities with about $96 million in fiscal year 1980 billings identified $5 million in unrecovered costs.