B-2 Bomber

The Air Force is restricted from using about $2.3 billion in recent appropriations to procure B-2 aircraft until (1) it gives Congress certifications and reports on the B-2 bomber program and (2) a law is passed authorizing release of the funds. In October 1993, the Secretary of Defense certified that 28 legislative requirements associated with B-2 performance, fiscal controls and quality practices, and submission of a cost report had been met. The Pentagon gave GAO evidence that the requirements involving B-2 performance and fiscal controls and quality practices had been met. The requirement concerning submission of a cost report, however, has not been met.

GAO found that: (1) in October 1993, DOD certified that B-2 performance, fiscal control, and quality practices met legislative requirements, but it did not submit a specific cost report as required; (2) the data supporting one B-2 performance requirement was insufficient; (3) more integration and flight testing data of B-2 avionics is needed to support B-2 performance certifications; (4) DOD has completed only 30 percent of B-2 developmental testing; (5) although DOD has certified that contractor fiscal management controls and quality assurance practices have met government standards, it is closely monitoring the implementation of the fiscal management control system; and (6) the DOD cost report describes changes to B-2 development and procurement cost estimates in general, but it does not adequately describe the total acquisition and development costs associated with the B-2 program.

Recommendations

Our recommendations from this work are listed below with a Contact for more information. Status will change from "In process" to "Open," "Closed - implemented," or "Closed - not implemented" based on our follow up work.

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