Military Operations
DOD's Fiscal Year 2003 Funding and Reported Obligations in Support of the Global War on Terrorism Gao ID: GAO-04-668 May 13, 2004The Global War on Terrorism--principally involving operations in Afghanistan and Iraq--was funded in fiscal year 2003 by Congress's appropriation of almost $69 billion. To assist Congress in its oversight of spending, GAO is undertaking a series of reviews relating to contingency operations in support of the Global War on Terrorism. In September 2003, GAO issued a report that discussed fiscal year 2003 obligations and funding for the war through June 2003. This report continues the review of fiscal year 2003 by analyzing obligations reported in support of the Global War on Terrorism and reviews whether the amount of funding received by the military services was adequate to cover DOD's obligations for the war from October 1, 2002, through September 30, 2003. GAO will also review the war's reported obligations and funding for fiscal year 2004.
In fiscal year 2003, DOD reported obligations of over $61 billion in support of the Global War on Terrorism. GAO's analysis of the obligation data showed that 64 percent of fiscal year 2003 obligations reported for the war on terrorism went for Operation Iraqi Freedom; among the DOD components, the Army had the most obligations (46 percent); and among appropriation accounts the operation and maintenance account had the highest level of reported obligations (71 percent). The adequacy of funding available for the Global War on Terrorism for fiscal year 2003 military personnel and operation and maintenance accounts varied by service. For military personnel, the Army, Navy, and Air Force ended the fiscal year with more reported obligations for the war than funding and had to cover the shortfalls with money appropriated for their budgeted peacetime personnel costs. For operation and maintenance accounts, the Army, Navy, and Air Force appeared to have more funding than reported obligations for the war. However, the Navy and Air Force have stated that the seeming excess funding ($299 million and $176.6 million respectively) were in support of the war on terrorism, but had not been recorded as such. Therefore, Navy and Air Force obligations exactly match funding. The Marine Corps used funds appropriated for its budgeted peacetime operation and maintenance activities to cover shortfalls in funding for the war.
GAO-04-668, Military Operations: DOD's Fiscal Year 2003 Funding and Reported Obligations in Support of the Global War on Terrorism
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Report to Congressional Committees:
United States General Accounting Office:
GAO:
May 2004:
Military Operations:
DOD's Fiscal Year 2003 Funding and Reported Obligations in Support of
the Global War on Terrorism:
GAO-04-668:
GAO Highlights:
Highlights of GAO-04-668, a report to congressional committees
Why GAO Did This Study:
The Global War on Terrorism”principally involving operations in
Afghanistan and Iraq”was funded in fiscal year 2003 by Congress‘s
appropriation of almost $69 billion. To assist Congress in its
oversight of spending, GAO is undertaking a series of reviews relating
to contingency operations in support of the Global War on Terrorism. In
September 2003, GAO issued a report that discussed fiscal year 2003
obligations and funding for the war through June 2003”Military
Operations: Fiscal Year 2003 Obligations Are Substantial, but May
Result in Less Obligations Than Expected,
GAO-03-1088. This report continues the review of fiscal year 2003 by
analyzing obligations reported in support of the Global War on
Terrorism and reviews whether the amount of funding received by the
military services was adequate to cover DOD‘s obligations for the war
from October 1, 2002, through September 30, 2003. GAO will also review
the war‘s reported obligations and funding for fiscal year 2004.
In official oral comments on a draft of this report, DOD officials
stated that there were no objections to the report.
What GAO Found:
In fiscal year 2003, DOD reported obligations of over $61 billion in
support of the Global War on Terrorism. GAO‘s analysis of the
obligation data showed that 64 percent of fiscal year 2003 obligations
reported for the war on terrorism went for Operation Iraqi Freedom;
among the DOD components, the Army had the most obligations (46
percent); and among appropriation accounts the operation and
maintenance account had the highest level of reported obligations (71
percent).
Global War on Terrorism Obligations by Operations for Fiscal Year 2003
as of September 30, 2003:
[See PDF for image]
[End of figure]
The adequacy of funding available for the Global War on Terrorism for
fiscal year 2003 military personnel and operation and maintenance
accounts varied by service. For military personnel, the Army, Navy, and
Air Force ended the fiscal year with more reported obligations for the
war than funding and had to cover the shortfalls with money
appropriated for their budgeted peacetime personnel costs. For
operation and maintenance accounts, the Army, Navy, and Air Force
appeared to have more funding than reported obligations for the war.
However, the Navy and Air Force have stated that the seeming excess
funding ($299 million and $176.6 million respectively) were in support
of the war on terrorism, but had not been recorded as such. Therefore,
Navy and Air Force obligations exactly match funding. The Marine Corps
used funds appropriated for its budgeted peacetime operation and
maintenance activities to cover shortfalls in funding for the war.
www.gao.gov/cgi-bin/getrpt?GAO-04-668.
To view the full product, including the scope and methodology, click on
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[End of section]
Contents:
Letter:
Results in Brief:
Background:
Obligations for GWOT Operations:
Funding Adequacy for GWOT Varied by Service:
Agency Comments:
Tables:
Table 1: Military Personnel Fiscal Year 2003 GWOT Funding
and Obligations:
Table 2: Operation and Maintenance Fiscal Year 2003 GWOT Funding
and Obligations:
Figures:
Figure 1: Primary Locations of DOD's Fiscal Year 2003 Global War on
Terrorism Operations:
Figure 2: Global War on Terrorism Obligations by Operation for
Fiscal Year 2003 as of September 30, 2003:
Figure 3: Global War on Terrorism Obligations for Fiscal Year 2003
by DOD Organization as of September 30, 2003:
Figure 4: Global War on Terrorism Obligations for Fiscal Year 2003
by Appropriation as of September 30, 2003:
Abbreviations:
DODDepartment of Defense:
GWOTGlobal War on Terrorism:
United States General Accounting Office:
Washington, DC 20548:
May 13, 2004:
Congressional Committees:
Following the terrorist attacks of September 11, 2001, the United
States began military operations to combat terrorism both in the United
States and overseas. These operations are known collectively as the
Global War on Terrorism (GWOT). Between September 2001 and September
2003, the Department of Defense (DOD) has spent about $78 billion in
support of the war.
To assist Congress in its oversight role, we are undertaking a series
of reviews relating to contingency operations in support of GWOT. In
September 2003, we issued a report that discussed fiscal year 2003
obligations and funding through June 2003.[Footnote 1] This report
continues our analysis of fiscal year 2003 GWOT obligations and
funding, which covers the fiscal year from October 1, 2002, through
September 30, 2003. In a future report, we will also review the fiscal
year 2004 reported obligations and funding picture for the war.
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.[Footnote 2] DOD's accounting
systems capture the obligation of funds. Specifically, for fiscal year
2003 we (1) analyzed the obligations reported by DOD in support of the
war and (2) compared whether the amount of funding received by the
military services was adequate to cover DOD's incremental costs
incurred in support of GWOT.[Footnote 3]
To identify DOD's fiscal year 2003 GWOT obligations, we used DOD's
Consolidated Department of Defense Terrorist Response Cost Reports,
which report the monthly and cumulative GWOT obligations, and analyzed
this data. We focused our review on DOD's obligations reported for
conducting military operations in support of the war. We did not review
the obligations reported by the intelligence community, but mention the
amount appropriated and obligated, because the amount appropriated was
part of the total DOD appropriation. We also did not review the
obligations incurred to rebuild Iraq, which is included in other,
related, GAO reviews.[Footnote 4] To determine whether the amount of
funding received by the services to conduct military operations in
support of the war was adequate, we reviewed applicable fiscal year
2003 appropriations to include the transfer of funds among
appropriation accounts for GWOT and compared the funds available to
each service to the amounts obligated by each service in support of
GWOT as reported in the consolidated cost reports. Our analysis focused
primarily on the Army, Navy, Air Force, and Marine Corps, as these
services accounted for about 87 percent of total DOD GWOT
obligations.[Footnote 5] We also met with the Office of the Under
Secretary of Defense (Comptroller) and Army, Navy, Air Force, and
Marine Corps officials to discuss both funding levels and obligations.
Although we did not validate the accounting systems or data that the
Defense Finance and Accounting Service uses to produce these
consolidated cost reports, we did discuss the data presented in these
reports with DOD and service officials and agreed that for the limited
scope of this review, the consolidated reports provided the best
available data. We also did not verify whether reported obligations
were actually in support of GWOT. However, we are beginning a separate
review of the obligations accumulated through the various sources of
information used by the services, including the method by which the
Defense Finance and Accounting Service acquires and consolidates this
data into the consolidated cost reports and whether the obligations
support the war. We conducted our review from January 2004 through
March 2004 in accordance with generally accepted government auditing
standards.
Results in Brief:
In fiscal year 2003, DOD reported obligations of over $61 billion in
support of the Global War on Terrorism.[Footnote 6] Our analysis of the
obligation data showed that fiscal year 2003 obligations for the war on
terrorism were greatest for Operation Iraqi Freedom; among the DOD
components, the Army had the most obligations; and among appropriation
accounts the operation and maintenance account had the largest amount
of obligations.
The adequacy of funding available for fiscal year 2003 GWOT obligations
reported in military personnel and operation and maintenance accounts
varied by service. The Army, Navy, and Air Force ended the fiscal year
with more reported obligations for the war than funding for military
personnel and had to cover the shortfalls with funds appropriated for
their budgeted peacetime operations. The Army, Navy, and Air Force,
however, appeared to have more funding than obligations in their
operation and maintenance accounts for the war. The Navy and Air Force
advised us that the seeming excess funding ($299 million and $176.6
million respectively) were in support of the war on terrorism, but were
not recorded as such. Therefore, Navy and Air Force obligations exactly
match funding. The Marine Corps used funds appropriated for its
budgeted peacetime operation and maintenance activities to cover
shortfalls in GWOT funding.
We are not making recommendations in this report because our objective
was to communicate amounts reported for fiscal year 2003 obligations
and funding for the Global War on Terrorism.
In official oral comments on a draft of this report, DOD stated that it
had no objections to the report.
Background:
Following the terrorist attacks of September 11, 2001, the United
States began military operations to combat terrorism both in the United
States and overseas. Operations to defend the United States from
terrorist attacks are known as Operation Noble Eagle. Overseas
operations to combat terrorism are known as Operation Enduring Freedom,
which takes place principally in Afghanistan, and Operation Iraqi
Freedom, which takes place in and around Iraq. Figure 1 shows the
primary locations where U.S. forces conducted operations in support of
the war in fiscal year 2003.
Figure 1: Primary Locations of DOD's Fiscal Year 2003 Global War on
Terrorism Operations:
[See PDF for image]
[End of figure]
To support the war in fiscal year 2003, Congress appropriated
$68.7 billion to DOD: $6.1 billion in the Consolidated Appropriations
Resolution, 2003,[Footnote 7] and $62.6 billion in the Emergency
Wartime Supplemental Appropriations Act, 2003.[Footnote 8] While most
of these funds were only available for expenditure in fiscal year 2003,
some could be expended in subsequent fiscal years. Of the $68.7 billion
appropriated for GWOT, almost $16 billion was appropriated in the
fiscal year 2003 Wartime Supplemental to a transfer account called the
Iraqi Freedom Fund. The Iraqi Freedom Fund is a special account
providing funds for additional expenses for ongoing military operations
in Iraq, and those operations authorized by P.L. 107-40 (Sept. 13,
2001), Authorization for Use of Military Force, and other operations
and related activities in support of the global war on
terrorism.[Footnote 9]
Congress has also appropriated funds for the reconstruction of Iraq and
Department of State and U.S. Agency for International Development
projects.[Footnote 10] We are reviewing the contracts involved in the
reconstruction, as well as the funding for other projects and will be
issuing separate reports on these issues.
Obligations for GWOT Operations:
As of September 30, 2003, DOD reported obligating a total of over
$61 billion in fiscal year 2003 in support of the war. Among the
operations that comprised the war on terrorism, Operation Iraqi Freedom
amounted to about $39 billion or 64 percent of the total obligations,
as shown in figure 2. The obligations reported for Iraqi Freedom are
probably understated and the obligations reported for Operation
Enduring Freedom overstated because, according to DOD officials, the
initial obligations associated with the build up to Iraqi Freedom were
charged to Enduring Freedom. Officials in the Office of the Under
Secretary of Defense (Comptroller) reclassified reported obligations to
the appropriate operation after Iraqi Freedom began, based on
anticipated and projected GWOT operations.
Figure 2: Global War on Terrorism Obligations by Operation for
Fiscal Year 2003 as of September 30, 2003:
[See PDF for image]
Note: GAO did not audit this data.
[End of figure]
Of the overall reported amount obligated within DOD for GWOT during
fiscal year 2003, the Army reported the largest amount of obligations,
46 percent of the total, as shown in figure 3. (The Army had the
largest number of military personnel engaged in the war.) In addition
to the obligations reported by the other military services, about
13 percent of DOD's GWOT obligations were reported by a total of 15
other DOD organizations, such as the Defense Information Systems Agency
and the Defense Logistics Agency. Of these DOD organizations, the
Defense Logistics Agency reported the largest amount of obligations--
over $3.6 billion.
Figure 3: Global War on Terrorism Obligations for Fiscal Year 2003
by DOD Organization as of September 30, 2003:
[See PDF for image]
Note: GAO did not audit this data.
[End of figure]
The obligations reported for GWOT fall into three categories--operation
and maintenance, military personnel, and investment. Operation and
maintenance account funds obligated in support of the war are used
for a variety of purposes, including transportation of personnel,
goods, and equipment; unit operating support costs; and intelligence,
communications, and logistics support. Military personnel funds
obligated in support of the war cover the pay and allowances of
mobilized reservists as well as special payments or allowances for all
qualifying military personnel both active and reserve, such as Imminent
Danger Pay and Family Separation Allowance. Investment funds obligated
for the war are used for procurement, military construction, and
research, development, test and evaluation. As shown in figure 4, GWOT
obligations reported in the operation and maintenance account amount to
almost $44 billion or 71 percent of the total.
Figure 4: Global War on Terrorism Obligations for Fiscal Year 2003
by Appropriation as of September 30, 2003:
[See PDF for image]
Note: GAO did not audit this data.
[End of figure]
The Consolidated Department of Defense Terrorist Response Cost Report
displays obligations in all accounts by specific categories. As
previously cited, chapter 23 of the DOD Financial Management
Regulations, which governs how all DOD organizations report financial
data for contingency operations, defines these categories. Within the
operation and maintenance account, the operating support category had
the largest amount of reported obligations for fiscal year 2003--over
$32 billion or 74 percent of the total. This category, which includes
obligations incurred for such things as training, operational support,
equipment maintenance, and troop support, had the highest level of
obligations, in part reflecting the cost of using civilian contractors
to provide housing, food, water, and other services to over 180,000
troops deployed overseas in support of GWOT. A large part of the
operating support costs category--48 percent--is in two miscellaneous
categories, other supplies and equipment ($7 billion) and other
services and miscellaneous contracts ($8.5 billion).
Most of the remaining reported GWOT obligations, $15.6 billion or
26 percent, were in the military personnel accounts. Within the
military personnel account, the category reserve component called to
active duty had the highest level of reported obligations--almost
$9.3 billion or 59 percent of the total. This category captures the
obligations reported for the salaries paid to reservists mobilized for
active duty. According to service officials, more reservists were
called to active duty than originally estimated and remained on active
duty longer than planned. As with operation and maintenance
obligations, there was also a large miscellaneous category, other
military personnel, which accounted for about $3.8 billion, or
24 percent, of all military personnel obligations.
In discussing the results of our analysis with the Office of the Under
Secretary of Defense (Comptroller) and the military services, there was
recognition of the large amount of obligations captured in
miscellaneous categories. The Office of the Under Secretary of Defense
(Comptroller) is considering how best to provide more specific detail
in future cost reports.
Funding Adequacy for GWOT Varied by Service:
The adequacy of funding available for fiscal year 2003 GWOT obligations
reported in military personnel and operation and maintenance accounts
varied by service. The funding available for the war consists of funds
directly appropriated to the military services for GWOT, the net
transfer of funds from the Iraqi Freedom Fund, and reprogrammed funds
originally appropriated to the services for peacetime operations.
Within the military personnel accounts, as shown in table 1, in fiscal
year 2003 the Army, Navy, and Air Force reported more obligations in
support of the war than they received in funding for the war. To cover
the shortfall in GWOT funding, these services had to use funds
appropriated for their budgeted peacetime operations. Officials from
each of these services explained that the shortfall was a relatively
small portion of their budgeted peacetime military personnel account.
For example, the Army's reported shortfall of $155.2 million represents
less than 1 percent of its total peacetime appropriation. The Marine
Corps, which had augmented its GWOT military personnel appropriation
with funds from its peacetime military personnel account, ended the
fiscal year with slightly less in obligations than it had in available
funding--$1.8 million or less than 1 percent of its peacetime
appropriation.
Table 1: Military Personnel Fiscal Year 2003 GWOT Funding
and Obligations:
Dollars in millions.
Total GWOT Funding Available;
Air Force: $3,363.4;
Army: $8,574.2;
Navy: $1,813.8;
Marine Corps: $1,483.6.
Obligations Reported;
Air Force: 3,409.1;
Army: 8,730.0;
Navy: 1,933.8;
Marine Corps: 1,481.8.
Difference;
Air Force: (45.7);
Army: (155.8);
Navy: (120.0);
Marine Corps: 1.8.
Source: P.L. 108-7, 108-11, and the Defense Finance and Accounting
Service's Consolidated DOD Terrorist Response Cost Report as of
September 30, 2003.
Note: GAO did not audit this data.
[End of table]
Within the operation and maintenance accounts, as shown in table 2, in
fiscal year 2003 the Army, Air Force, and Navy received funding that
exceeded their reported GWOT obligations. At the same time the Marine
Corps reported more GWOT obligations than it received in funding.
Table 2: Operation and Maintenance Fiscal Year 2003 GWOT Funding and
Obligations:
Dollars in millions.
Total GWOT Funding Available;
Air Force: $10,050.7;
Army: $19,423.0;
Navy: $6,067.4;
Marine Corps: $2,005.7.
Obligations Reported;
Air Force: 9,874.1;
Army: 19,392.8;
Navy: 5,768.4;
Marine Corps: 2,078.2.
Difference;
Air Force: 176.6;
Army: 30.2;
Navy: 299.0;
Marine Corps: (72.5).
Source: P.L. 108-7, 108-11, and the Defense Finance and Accounting
Service's Consolidated DOD Terrorist Response Cost Report as of
September 30, 2003.
Note: GAO did not audit this data.
[End of table]
In discussing our analysis of the difference between GWOT obligations
and funding with the Army, Air Force, and Navy, we were told the
following.
* The Army reported slightly more funding than obligations for the war.
At the end of fiscal year 2003, the Army reported obligations that
initially appeared to be more than $500 million less than the available
funding. However, as of January 2004, the Army has subsequently updated
its fiscal year 2003 reporting to reflect about $470 million in
additional reported obligations. According to Army officials, the Army
had not included in the September 30, 2003, consolidated cost report
$494 million in obligations reported to support the Coalition
Provisional Authority in Iraq.[Footnote 11] The Army received GWOT
funding in fiscal year 2003 to support this organization, but the
obligations were not captured in the Army's accounting system used to
record most other Army obligations. The Army also cancelled some
obligations made before the end of the fiscal year, resulting in a
total adjustment to the fiscal year 2003 cost report of $470 million.
Thus the Army ended the year with about $30 million more in funding
than reported obligations.
* Air Force officials told us that the $176.6 million, which appeared
to be unobligated GWOT funding, was actually obligated late in the
fiscal year. According to the officials, that amount was obligated for
flying operations requirements that the Air Force decided were related
to the war, but were not reported as such.
* Navy officials told us that the apparent unobligated GWOT funds
($299 million) were in fact obligated in support of the war but were
originally, and incorrectly, reported as obligations in support of
budgeted peacetime operations. These officials said that they would be
updating their reporting for obligations incurred in fiscal year 2003
to reflect an additional $299 million in operation and maintenance
obligations for the war. At the same time, the Navy returned
$198 million to the Iraqi Freedom Fund that it believed was in excess
of its operation and maintenance requirements for the war. The
available funding in table 2 was adjusted to reflect the return of the
$198 million. Returning these funds is in keeping with recommendations
we made in our September 2003 report discussed above to monitor the
obligation of funds in the services' operation and maintenance accounts
and ensure that all funds transferred to the services that are not
likely to be obligated by the end of the fiscal year are transferred
back to the Iraqi Freedom Fund.[Footnote 12]
In subsequent work we plan to review GWOT obligations to detail the
specific purposes for which funds were used and to determine whether
the service requirements for which funding was obligated were war-
related. The additional Air Force flying operations' requirements and
the funds the Navy recharacterized as being in support of the war will
be included in that review.
While the Marine Corps obligated $72.5 million more for GWOT than it
had in funds at the end of fiscal year 2003, it, like the Navy,
returned money to the Iraqi Freedom Fund. At the end of fiscal year
2003, Marine Corps officials believed that they could not obligate
$152.2 million that had been transferred to the Marine Corps' operation
and maintenance account from the Iraqi Freedom Fund before the end of
the fiscal year and so transferred it back to the fund. In retrospect,
however, the Marines obligated more than expected. According to Marine
Corps officials, this shortfall was covered by using normal peacetime
operation and maintenance appropriations that units deployed in support
of GWOT were not going to use.
As noted with the Army and Navy analyses, the services have reported
obligation updates to the Office of the Under Secretary of Defense
(Comptroller) for inclusion in the Defense Finance and Accounting
Service's Consolidated DOD Terrorist Response Cost report for fiscal
year 2003. The Defense Finance and Accounting Service is issuing
monthly fiscal year 2003 update reports as the obligation data is
updated, which must be added to the report as of September 30, 2003, to
determine the total fiscal year 2003 obligations reported in support of
GWOT.
Agency Comments:
In official oral comments on a draft of this report, officials from
DOD's Office of the Under Secretary of Defense (Comptroller) stated
that the department had no objections to the report. DOD also provided
technical comments and we have incorporated them as appropriate.
We are sending copies of this report to the Chairmen and Ranking
Minority Members of the House and Senate Budget Committees, the
Secretary of Defense, the Secretaries of the military services, and the
Director, Office of Management and Budget. We will also make copies
available to others on request. In addition, the report will available
at no charge on the GAO Web site at http://www.gao.gov.
If you or your staff has any questions, please contact me on
(757) 552-8100 or by e-mail at curtinn@gao.gov. Major contributors to
this report were Steve Sternlieb, Ann Borseth, Madelon Savaides, Leo
Sullivan, and John Buehler.
Signed by:
Neal P. Curtin,
Director, Defense Capabilities and Management Team:
List of Congressional Committees:
The Honorable Ted Stevens Chairman:
The Honorable Daniel K. Inouye:
Ranking Minority Member:
Subcommittee on Defense:
Committee on Appropriations:
United States Senate:
The Honorable John W. Warner Chairman:
The Honorable Carl Levin:
Ranking Minority Member:
Committee on Armed Services:
United States Senate:
The Honorable Jerry Lewis Chairman:
The Honorable John P. Murtha:
Ranking Minority Member:
Subcommittee on Defense:
Committee on Appropriations:
House of Representatives:
The Honorable Duncan Hunter Chairman:
The Honorable Ike Skelton:
Ranking Minority Member:
Committee on Armed Services:
House of Representatives:
FOOTNOTES
[1] U.S. General Accounting Office, Military Operations: Fiscal Year
2003 Obligations Are Substantial, but May Result in Less Obligations
Than Expected, GAO-03-1088 (Washington, D.C.: Sept. 17, 2003).
[2] See Department of Defense Financial Management Regulations,
7000.14-R, vol. 1, Definitions, page xvii.
[3] The term "incremental costs" means those directly attributable
costs that would not have been incurred if it were not for the
operation. Sections 230406 and 230902 of Department of Defense
Financial Management Regulations 7000.14-R, volume 12, chapter 23,
Contingency Operations (Feb. 2001) provide additional information on
incremental costs. We further note that DOD's financial systems only
capture total obligations and the services use various management
information systems to identify incremental obligations and to estimate
costs.
[4] These reviews are focused on (1) the efforts and costs to develop
democracy in Iraq, rebuild its infrastructure, and develop its security
forces and (2) reconstruction-related contract actions by DOD
(primarily the U.S. Army, including the Army Corps of Engineers), the
U. S. Agency for International Development, and the Department of
State.
[5] The remaining 13 percent of obligations were reported by 15 DOD
agencies including the Defense Logistics Agency and the Defense
Information Systems Agency.
[6] DOD also received about $5.7 billion in funding in support of GWOT
within the intelligence community. While obligations incurred against
this appropriation are not captured in DOD's Consolidated Terrorist
Response Cost Reports, DOD reports that this amount was fully obligated
in fiscal year 2003.
[7] P.L. 108-7 (Feb. 20, 2003).
[8] P.L. 108-11 (Apr.16, 2003).
[9] P.L. 108-11, chap. 3 (Apr. 16, 2003).
[10] P.L. 108-11, chap. 5 (Apr. 16, 2003).
[11] The Coalition Provisional Authority is the name of the temporary
governing body, which has been recognized by the United Nations as the
lawful government of Iraq until such time an internationally recognized
interim administration or representative government is established by
the people of Iraq. United Nations Security Council Resolution 1483,
(May 22, 2003).
[12] GAO-03-1088.
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Voice: (202) 512-6000:
TDD: (202) 512-2537:
Fax: (202) 512-6061:
To Report Fraud, Waste, and Abuse in Federal Programs:
Contact:
Web site: www.gao.gov/fraudnet/fraudnet.htm E-mail: fraudnet@gao.gov
Automated answering system: (800) 424-5454 or (202) 512-7470:
Public Affairs:
Jeff Nelligan, managing director, NelliganJ@gao.gov (202) 512-4800 U.S.
General Accounting Office, 441 G Street NW, Room 7149 Washington, D.C.
20548:
