archive.gao.govarchive.gao.gov/f0902b/101114.pdf · DOCUMENT RESUME 01114 - [A0751014] Financial Status of Major Acquisitions June 30, 1976. PSAD-77-62; B-182956. January 18, 1977

DOCUMENT RESUME

01114 - [A0751014]

Financial Status of Major Acquisitions June 30, 1976.PSAD-77-62; B-182956. January 18, 1977. 102 pp.

Report to the Congress; by Bluer B. Staats, Comptroller General.

Issue Area: Federal Procurement of Goods and Services (1900);Federal Procurement of Goods and Services: Notifying theCongress of Status of Important Procurement Programs (1905);Science and Technologi (2000).

Contact: Procurement and Systems Acquisition Div.Budget Function: National Detfnse: Department of Defense -

Procurement 6 Contracts (0S.?.Congressional Relevance: Houso Committee on Asmad Services;

Senate Committee on Armed Services; Congress.

Cost increases of $176 billion, or 64%, over baselineestimates are shown in this report of 753 civil and militaryacquisitions currently in development, test, producticn, orconstruction phases. The acquisitions were expected to cost $276billion at their early or developmeantal stasev, while presentagency estimates are S452 billion. The acquisitions reviewed inthis report include both acquisitions financed solely withFederal funds and those financed jointly with Federal, State,and othb( funds. Civil agencies and departments provided costgrowth analyses for acquisitions having increases of 100% ormore. DOD provided cost growth breakdowns for only the weaponssystems included in selected acquisition reports.findings/Conclusions: The agencies attributed cost increases to:changes in quantity; engineering changes,' support systemchanges, including changes involving spare parts, ancillaryequipment, warranty provisions, and Goverument-furnishedproperty and/or equipment; schedule changes; economic changes,including inflation; errors in original cost estimates; andother changes such as environmental costs and relocationassistance for water and highway projects. Analyses of 148 civilacquisitions having 100% or more cost growth show that economicchange, primarily inflation, accounts for 47% of the total costgrowth and is the principal cause of increased project costs.(Author/SC)

O4rr

REPORT TO THE CONGRESS

.^ j' >BY THE COMPTROLLER GENERALOF THE UNITED STATES

Financial Status OfMajor AcquisitionsJune 30, 1976

Cost increases of $176 billion, or 64%, overbaseline estimates are shown in this report of753 civil and military acquisitions currently indevelopment, test, production, or construc-tion phases.

The acquisitions were expectec to cost $276billion at their early or developmental stages;present agency estimates are $452 billion.

For 201 projects, costs increased by $150.9billion. Of this amount, $70.9 billion, or 47C,is attributed to inflation (i.e., economics).The other increases are attributed to changesin

--quantities ordered,

--system characteristics (engineering),

--spare parts or similar types of supportneeds,

--delivery dates (i.e., schedules), and

-original cost figures (estimates).

PSAD77-n-62 ':' , . 9 7 7

COMPTROLLER CENERAL OF THE UNIltW TATMWAHINTON. D.C. U4

B-182956

To the PresidLent of the Senate and theSpeaker of the House of Representatives

This report concerns the financial status of majoracquisitions of the U.S. Government including acquisitionsfinanced solely with Federal funds and those financedjointly with Federal, State, and other funds.

Departments and agencies responsible for major acqui-sitions gave us fin4ancial data on their projects and sys-tems. The accuracy and completeness of this data have notbeen verified.

Because of the numerous projects involved, we ob-tained explanations for cost growth only for thoseweapons systems included on selected acquisition reportsof the Department of Defense and for other projectshaving cost increases of 100 percent or more. Inflation,engineering, and quantity changes were identified as themajor causes of cost growth.

Our review was made pursuant to the Budget andAccounting Act, 1921 (31 U.S.C. 53), and the Accountingand Auditing Act of 1950 (31 U.S.C. 67).

Copies of this report are being sent to the Director,Office of Management and Budget; and to the Secretaries ofthe various departments and the heads of indepenent agen-cies involved. I

Comptroller Generalof the United States

Con te n ts

FINANCIAL STATUS OF MAJOR ACQUISITIONS

JUNE 30, 1976

APPENDIXI Financial status of major acquisitions--

summary by agency 4

II Estimated cost data comparison for majormilitary and civil acquisitions 5

III Analysis of civil acquisitions having 100percent or greater cost growth 78

IV Weapons system cost changes shown onselected acquisition reports during theyear ended Jrune 30, 1976 91

V Program cost data appearing on selectedacquisition reports 93

VI Selected military programs--quantity andprogram unit costs 96

VII List of GAO reports on major acquisitionsissued during fiscal years 1974-76 99

ABBREVIATION'S'

RDT&E research, development, test, and evaluation

DOD Department oZ Defense

FINANCIAL STATUS OF MAJOR ACQUISITIONS

JUNE 30, 1976

This report includes financial data on major acquisi-tions estimated to cost $452 billion at completion--anincrease of $176 billion, or '4 percent, over initial esti-mates for these systems or over baseline estimates wherethe initial estimates were either not available or outdated.Totals for each agency are shown in appendix I.

Acquisitions included in this report are past the plan-ning stage and in development, test, production, orconstruction phases. Completed projects are not included.Current estimates are as of June 30, 1976, except that theCorps of Engineers furnished current estimated costs as ofOctober 1, 1976.

The Department of Defense (DOD) defines major programsas those with an estimated research, development! test,and evaluation (RDT&E) cost in excess of $50 million or anestimated production cost in excess of $20G million.Defence weapons systems acquisitions listed in this reportconform to this definition.

Civil agencies generally have not established criteriafor defining major acquisitions. Most civil agencies'major systems cost considerably less than those of DOD;therefore, we used a uniform threshold of $25 million todefine civil agencies' major acquisitions. The $25 millionthreshold was also used for military construction projectsand DOD computer ;acquisitions since they generally costless than weapons systems.

For most Federal agencies the baseline estimate isthe initial congressional authorization; for DOD weaponssystems and National Aeronautics and Space Administrationprojects the baseline is the development estimate and theoriginal estimate is the planning estimate. When the de-partments and agencies provided baseline figures based onmore realistic definitions of scope than the initial esti-mates, the new baseline estimates were used for comparativepurposes.

Cost growth of each system, a comparison of current andbaseline estimates, is shown in appendix II. Unanticipateddevelopment difficulties, inflation, faulty planning, poormanagement, and poor estimating will increase the costs ofmajor acquisitions. Cost growth cannot always be preventedor anticipated, particularly when a project is in developmentand production over long periods.

Civil agencies and departments provided cost growthanalyses for acquisitions having increases of 100 percentor more. DOD provided cost growth breakdowns for only theweapons s~ytems included in selected acquisition reports.The agencies attribute increases to:

1. Quantity--changes including scope.

2. Engineering--changes altering the establishedphysical or functional characteristics ofa system.

3. Support--changes involving spare parts, ancillaryequipment, warranty provisions, and Government-furnished property and/or equipment.

4. Schedule--changes in delivery schedule adjust-ments, completion date, or some intermediatemilestone of development, production, or con-struction.

5. Economic--changes that are influenced by oneor more factors in the economy, such as inflation.

6. Estimating--corrections or other changesoccurring since the initial or other baselineestimates for program or project costs weremade.

7. Sundry--changes other than the above categories,such as environmental costs and relocationassistance for water and highway projects.

Analyses of 148 civil acquisitions having 100 percentor more cost growth are shown in appendix III and aresummarized in the following chart. Economic change, pri-marily inflation, accounts for 47 percent of the totalcost growth and is the principal cause of increasedproject costs.

2

WashingtonType )Alachia Amqy aetperant qPlrtmnt Ietropol itan Otumerof egIlonal Corps of of of Ara Transit civil Total

chSgn CMfAls t Entneers Interior Tranorat1on Authority ncl&es chawls

Quantity $1Sl.2 $1.6 $ .2 S 8.6 S .1 $1.2 $12.9Engineering 1.9 2.2 .3 19.9 .2 .4 24.9Snpp3t .2 .1 1.1Econeoic 3.6 6. 2.9 27.7 .9 1.4 42.7

Estimating . .4 1.0 1.2 3.7Sundry _ .2 4.3 . .7lotal .7 $10.9 S.2 .0 j $90.3

Nuber having100 percentor eoreIncrease 1 83 20 4 1 39 148

Total civilprojects 1 178 84 66 1 276 606

Cost data extracted from DOD's selected acquisitionreports on weapons systems are shown in appendixes IV, 'r,and VI. Appendix IV shows details on the cost changesduring the year.ended June 30, 1976. Appendix V showsthe cost growth data on the June 30, 1976, .selectedacquisition reports and is summarized in the followingtable. Appendix VI shows the planning and/or developmentestimates and the current estimates at June 30, 1976,for program quantities and unit costs.

Department ofTypeof Air Defense

change Force Army Naly (total)

(billions)

Quantity $ .8 $ .1 $ 5.6 $ 6.5Engineering 2.9 -.4 1.9 4.4Support -.3 .3 1.4 1.4Schedule 5.0 1.3 4.7 11.0Economic 11.4 6.0 10.8 28.2rstimating .2 1.1 4.0 5.3Sundry. 2.1 .2 1.5 . 3.8

Total. 22.1 $8.6 $29.9 $60.6

Appendix VII lists our staff studies and reports onindividual.major acquisitions issued during fiscal years1974-76. If more than one study or report has been issuedon a major acquisition, only the last study or report isshown.

3

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REFERENCElPAN Of NUIER OF ORG101NL IAIELI.W CURR#ET AW1dNt

AONKCY APP. II mIOJECT ESTIMATI ESTI MATE ESTI ATln TIIM41.- e-*e _ .... e. , _eb

APPALACHIAN lEGION"L COMISSI1 S I 1.1. 0 IIO.0e 7. t$.0* *00.t 0

ARCHITECT Of THE CdAITOL 2 1229 M1o9 200. I0.1

DEPAR'-.ti;, Of COWM 4CE IMARITIME OWMINISTMATION S I 15. 1S6.? 1 7NA7'IONAL OCEANIC AND ATMOSPHERIC

OD"INISTMATION S S 303.5 30S.1 334.0 n0.9

OCPARTIENT OF OFENSE$rDEPARTMENT OF THL AIR F4oCCE 6 1 4700.0 53.7M4*? 0*09.9 t4.35.*2DEPARTMENT OF T"It ARY * 0 ! .SS..it 87,5.4, 310,7.5* .I. 41.lDEPARTMENT Of THL NAVY T1 75 7?0 5..6 89.316.4 127.35*3 30.03e).9

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ALCOHOL * DRUG AbUtE AND MKNTALHEALTH AOMkISTT|TI!ON IT I 13.3 130.3 t1.3

NATIONAL INSIITUTLS OF HEALTH 17 2 6.0 5.-2 95.4 *t

DEPARTMENT OF JUST.EftFEDERAL SBUEAU Of INVESTIGATION 1s 1 SS.4 SS. 4 57*2 1.

DEPARTMENT OF THE AnwHY CORPS orENGINEERS 1s Il7a 7 9.3) lt*715 0t.7 .3 14,913,0

OEPARTMENT OF THE InTERIORI0ONNEVILL: POWER ADNINISTMATION 32 6 313.9 330.9 454.1. 123.2BUREAU Of .RECLANATION 32 51 tS'.S1 7?,1.t 113.133.3 1S5I5.1NATIONAL PiRK SENVICE 37 i? 13060.0 1,oS.I* 1,91.4* *07.$

DEPARTMENY OF TRANSPORTATIONIFEDERAL AVIATION ADMINIST44TION 39 6 SO.9 421.1 *77.3 $.82FEDERAL HIG4wAY AU1INIStRATOl 39 I 34 3014.0 9070S 6* 58FEDlEAL kAILROAO ADMINISTRATION I4 1#9000 I.949 I.O 19000 IU.S. COAST GUANRDO 4 7 100.3 t70.3 V91. i 31.2URBAN MASS TRANSPURTATIONADMINISTRATION 45 4 6.33.S 60635.0 7?.l1.. 1T7.5

DISTRICT OF COLUMBIA GOVEI4NCENT St 1? 040.0 n6.6 ? 0.07 1.7

ENERGY RESEARCH AN) DEVELOPMENTAOMINISTkATION S* 30 I.14.I 60536.0 91$4.40 3.0*0q.0

ENVIKONMENTAL PIfTkCTION AGENCY So If T.105.s0 70105f0 9.771.3 .04.) 3

GENERAL SERVICES AIINIST#ATION Tl 1S 640.1 7T614 0S0.4 9.0O

NATIONAL AELONAUTICb AND SPACEAOMINISTRATIOtN 7z 13 6002.l ?.305.? 9108tt. 17T17.t

NATIONAL RAILROAD PASSENGEM CORPOR-ATION 73 S 31771 377.1 SS9.S IP2.

NATIONAL SCIECE FOUUOATION 73 1 76.0 70.0 To1 2*1

TENNESSEE VALLEY AUTHOlITY 73 1 0.032.0 s.032.0 10 930. $ 20910

VETERANS ADMINISTRAI ON? 75 7 3137.8 305*1 ,4.v* 100.9

ASnHINGTON ( T#OPOLITAN AREA TRANSITAUTL RITY i75 1 t 44 ,.4b 8,4894".0 $1t 3 3,.7.

TOTAL 7T3 1t9,73.9 1t,.909.4 * .100o 1&o004.0

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NOTES

1/ Yearly changes are omitted because some projectswere not previously reported. In the caseof the Appalachian Regional Commission, Environ-mental Protection Agency, the Federal HighwayAdministration, and the Urban Mass TransportationAdministration, prior reporting was not comparable;therefore, the yearly changes are not shown.The Corps of Engineers' yearly change includesthe non-Federal share which was not reported inlast year's estimates.

2/ Baseline data used when original data was notavailable.

3/ Because only a current estimate was available,it was used as the original and baseline estimatesto enable reconciliation of the total.

4/ Original (planning) data used for baseline(development) data to enable reconciliation ofthe total.

5/ Procured by the Departments of the Air Force,Army, and Navy.

6/ Procured by the Departments of the Air Forceand the Navy.

7/ House Committee on Appropriations directedFederal Aviation Administration to report onthe Microwave Landing System status which mayentail some revision of baseline estimates.

8/ Support costs, such as construction of facilities,are not included in the acquisition costs.

76


NOTES (Continued)

9/ National Aeronautics and Space Administrationofficials state that the current estimate forthe Space Transportation System should beexpressed in the 1971 dollar equivalent,$5,220 million; the original a 1nd baselineestimates are stated in 1971 dollar equivalents.O'he officials informed us that the $6,664 millioncurrent estimate provides for inflation and isexpressed in dollars of the 1977 budget year. Wewere also told that the equivalent estimate,including inflation to the end of the program(in real year dollars), assuming 7 percentinflation, is $6,964 million.

10/ Revised project estimates as of July 22, 1976:

(in millions)

Bear Creek Water Control System $ 75Bellefonte Nuclear Plant, Units 1 & 2 1,200Brown's Ferry Nuclear Plant, Units 1-3 907Columbia Dam and Reservoir 142Racoon Mt. Storage Project, Units 1-4 310Sequoyah Nuclear Power Plant. Units 1 & 2 980Tellico Dam and Reservoir 116Watts Bar Nuclear Plant, Units 1 & 2 985

11/ The current estimate includes a contingency of$487.3 million.

12/ Baseline includes only the initial segments ofthe project; therefore, the percentage increasesare not meaningful and are omitted.

13/ Current estimate of the Interstate Highway Systemas of January 1, 1977, is $104.4 billion.

77

APPENDIX IIIAPPENDIX IIIzi- S

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WEAPONS SYSTEM COST CHANGES SHOWN ON

SELECTED ACQUISITION REPORTS DURING THE

YEAR ENDED JUNE 30, 1976

An analysis of cost changrs on 53 weapons systems onselected acquisition reports during the 12 months endedJune 30, 1976, is shown in the following table. Therewas a net increase in total cost of $14,399.6 million.

Change duringType of change Army Navy Air Force period

(Dollars in millions)

Quantity 1,018.8 2,232.7 94.4 3,345.9

Engineering -366.0 612.3 -12.7 233.6

Support 310.7 402.6 -325.4 387,9

Schedule 240.9 770.9 1,844.4 2,856.2

Economic 475.8 1,231.9 1,622.0 3,329.7

Estimating 971.4 2,672.7 611.9 4,256.0

Sundry 51.4 -67.9 6.8 -9.7

2,703.0 a/7,855.2 3,841.4 14,399.6

Number of systems(total 53) 17 26 10 53

a/ Total includes increase of $430.9 million related tothe Air Force portion of the Sparrow III F and SidewinderAIM-9L missile programs.

91

APk-EADIX Iv. APFENDIX IV

mawre ns5 $M ON suo us Ez.///.~Lr snouPI' rmo MMa TilE TYr l% 31l . 1976

SYSTEN (DOLLAiS IN HILL IONS)

I*AT: TV ENGIME[11W 1 S::I $95CHULE [COmic[ ESTIMTIING , t TOTAL

I'RuVELU tIAV.r MISILL 63.1 16.0 1.8 - 11.2 64.1LA,'C~IL Nl~.BSI.k: 152.1 2.2 2.2 1.3 150.8TOC ISIsILE 27.3 -28.8 25.8 .1 5.0 19.4uRALc;J: MISSiI.L 194.9 2.8 -8.2 - 12.7 176.8PATIIJuI MISILE - 93.1 -614.7 11.7 49.0 -24.6 841.5 348.8IAcF IRL SYSTE 7.4 I1.3 23.3 7.5 1.2 101.4 1.0 160.1UTTAS HELICOPTER 41 . 41.4

H.AVYLIFT HELICOlIER '30.9 -30.9MECI INF LoMui vii 290.0 11.,8 11.6 Ih. 4.9 16.0 4.5 361.6STINGER fIISSILE 15a.6 5.3 6.8 31.3 -1P,. 33.1 7.6 23.4AAR HELICOPTER 288.8 140.1 42.5 100.6 36.: 14.6 623.4.14-1 TAXIt 463.9 .4 1.4 464.9AN/TIC-J9 .0e 5WITCH 11.6 - 1.6 10.0ROLA.4I l?.,SILE - 58.3 28.0 52.7 -16.7 8,4 51.3 57.4

b COrPtLA. (CL;) 1n.0 .11.0 -20.4 - 21.4b HELLFIRE ,ISSILE on SAR 6/30/76 INo ¢harip to dateb D IogIrY1 8 .W2 . 1{ 1.4

SUBrMAL .t.,

SAYS (.:bI

'· 5u .45 IUIU'LJU Ri .4 -167.: 45.7 172.8 119.6)k-I AIRL IKAr 36R.3 106.7 16.3 69.3 560.6·.- d IB , %114.RINL 511.8 S4.9 - 4.0 423.6 S1.4 067.7

AL I : . i'!J SL 1I1.0 11.0- I--H tI-,AI'. -344.6 - 8.7 -153.3·PARIRu III SII. L 2177.2 37.2 7.9 - 70.6 7,1 141.8

dlSU'K 41 ?Sll'.t V '0 9'0 36'S 39.3 .4 .3 167.1'.'N-b ;.'AS .ARIERRI 2.9 49.1 52.0.-7L A^I.KLAFI 105.1 18.6 24.4 48.2 141.0 139.1HIU'.SIX L IsSILP 69.0 70.2 - 1.1 .8 138.2,-)A AI RCKAFI 8.8 41.. 76.4 10G.6L--1. AI.RLKAT 377.8 43.1 Ik0.1 27.7 SMa. LILA IP 41.9 6.8 7.1 7.4 . -0 14.7P I: AIRCRA - 84 ' 7.9 17.9 164.2 135.2 340.9DU-9,3 DESTRIYER 18.0 33.6 00.7 6.6 133.8

,iIPoo MISSILE - 1. -16.5 - 3.9 7.6 - 27.4 - 15.2 -_1.6PT:! SHLP -311.0 - 18.1 4.6 -285.3 -210.8 - 53.8 5.7 o!,.7rRaLNŽT ;B:/''ISSILE 1.339.5 8.0 32.9 t72.6 313.4 354.9 2.521.3PvC;-i Sil. .177.1 180.7 114.4 297.2 269.2 1.548.2 2.232.6SI DEW' 0DLRAIM 9L 73.0 24.3 4.1 19.5 141.2 262.1

PHALANX LlWs - 18.2 24.8 12.1 78.8 .6 9.1CiH-3: IEI.IE:OPILK 43.0 79.0 15.8 27.0 - 4.3 165.5LA'IPS Il i. l On StR 6/30/76 No chuags to tit.ICAPIOR AM I SUB SYS .3 .3F-i& AiRCRAFI , .1 .1

RIA~SS ARRIAYS sL.N- 54.9 61.8 - 55.7 4.6 10.7L.E*II ~ ~7r IT2TT IL··I I7U1 rr., r ~~ -· z ~ ~ .2J~

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I.kIBkUR C ^WAi R W, SYS -219.3 11.8 82.9 125.5 -159.4 -156.5'-5L AIRCRAFC - 3.0 2.2 6.3 1.8 1.7MAVERIC HMISSILE -185.2 - .1 18.4 -166.9B-I AIRCRAFT -4 /.8 702.6 593.P 128.! 1,016.0F-15 AIRClRAF 51.0 14.6 132.8 583.2 562.2 6.8 1.350.6A-IU AIRCRAF] '3.8 775.2 246.7 -30.6 1,045.1MINJI.IIA.- It MISSILL 343.7 81.0 S'..1 49.2 12.9 -13.0 531.9ADV. AIR. CO.D. POST 61.1 18.2 - ;.4 101.7 42.3 120.9 213.6F-lb AIRCRAFT On SAl 12/31/75 No chanqes to date

b ,F-LLA AIRCRAFT .5 5.4 5.9SUBTOTAL TI 1T - I r. 1TT -

.oTAL 3 345 5 233.6 387.9 2t856.2 3329.7 4.256.0 - 9.7 14.399.6

'Uroppod fro .el~ Led Ac.qusltiaon krportu dOurII t.h period.

'Added to Srlcts.d Si.'ul.lJiof hlporLo .urLn. Ith. p.rtmu.

t Ino. Ju5 Alr For .ot0t IthleS..

92

APPENDIX V APPEDIX V

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APPENDIX VII APPENDIX VII

LIST OF GAO REPORTS ON MAJOR ACQUISITIONS

ISSUED DURING FISCAL YEARS 1974-76

Agency project Latest report Date

Department of she Army:Corps of Engineers:

Falls Lake, NC 8-179826 6/10/74Gathright Dam, VA RED-75-287 11/14/74Lake LaFarge, WI RED-75-351 4/22/75R.D. Bailey Project, WV B-177092 3/8/74Spewrell Bluff Dam, GA B-177442 6/13/74Tocks Island Lake, PA-NJ RED-75-362 5/1/75 4Harry S. Truman Dam andReservoir, MO Staff Study 4/75

Department of Commerce:National Oceanic and Atmospheric

Administration:Oceanographic Research Vessels GGD-75-23 10/4/74

Department of Defense:San Diego Naval Hospital, CA MWD-76-117 4/7/76Uniformed Services University, MD MWD-76-122 5/5/76

Department of the Air Force:A-10 Aircraft PSAD-76-87 3/76Advanced Airborne Command Post Staff Study 2/75Advanced Medium Stol Aircraft PSAD-76-91 3/76Airborne Warning & Control System PSAD-75-65 2/20/75ALCM PSAD-76-105 3/76B-1 Aircraft PSAD-76-101 3/76Continental Operations Range Staff Study 2/75F-15 Aircraft Staff Study 2/75F-16 Aircraft PSAD-76-107 3/76Lightweight Fighter Prototype Staff Study 2/75Maverick Missile PSAD-76-104 3/76OTH-Radar Staff Study 2/75Remotely Piloted Vehicles PSAD-76-102 3/76

Department of the Army:Advanced Attack Helicopter PSAD-76-97 3/76AN/TCC-39 Communications Switch Staff Study 3/75Armored Reconnaissance Scout Vehicle Staff Study 2/75Bushmaster Gun Staff Study 4/75Cannon Launched Guided Projectile PSAD-76-121 3/76Dragon Missile Staff Study 2/75Heavy Lift Helicopter Staff Study 2/75Lance Missile Staff Study 3/75

99

APPENDIX VII APPENDIX VIILIST OF GAO REPORTS ON MAJOR ACQUISITIONS



Department of the Army (cont.):Mechanized Infantry Combat Vehicle PSAD-76-96 3/76Roland II/Chaparral AAA/LOFADS

Systems PSAD-76-116 3/76SAM-D Missile PSAD-76-89 3/76Site Defense Missile Defense PSAD-76-106 3/76Stinger Missile PSAD-76-84 2/76Tactical Fire Direction System PSAD-76-95 3/76Uttas Helicopter PSAD-76-83 2/76XML Tank Staff Study 2/75XM-198/204 Howitzers Staff Study 3/75

Department of the Navy:Aegis Missile Staff Study 2/75Air Combat Fighter/ViAX Staff Study 2/75CH-53E Helicopter Staff Study 2/75Condor Missile PSAD-76--82 2/76CVAN-68 Ship B-154258 4/3/73DD 963/LHA Ships Staff Study 2/75E-2C Aircraft B-163058 7/2/73F-14 Aircraft PSAD-75-70 5/2/75Harm Missile PSAD-76-103 3/76Harpoon Missile PSAD-76-90 3/76Lamps Helicopter PSAD-76-98 3/76P-3 Aircraft PSAD-75-60 4/18/75Patrol Frigate PSAD-76-122 3/76Phalanx Gun 3taff Study 12/75PHM Ship PSAD-76-117 3/76Sanguine LCD-75-315 1/20/75Short Range Air to Air Missiles Staff Study 2/75SLCM PSAD-76-105 3/76Sparrow-F Missile Staff Study 2/75SSN-688 PSAD-76-120 3/76Surface Effect Ships Staff Study 2/75Trident Facilities LCD-76-341 6/14/76Trident Submarine PSAD-76-123 3/76

Departme. of Health, Educationand Welfare:Health Resources Administration:

Hill-Burton Health Facilities B-164031(2) 5/3/74National Institutes of Health:

Health Research Equipment B-164031(2) 9/17/73

100


LIST OF GAO REPORTS ON MAJOR ACQUISITIONS



Department of Health, Education, andWelfare (cont.):

National Institutes of Health:Community Mental Health CentersProgram MWD-74-151 8/27/74

Health Services and Mental HealthAdministration:

Cedars of Lebanon Hospital, FL MWD-76-17 10/31/75

Department of the Interior:Bureau of Reclamation:

Central Valley, CA RED-74-254 8/1/74Garrison Diversion Unit, ND RED-75-277 11/25/74

Department of Transportation:Federal Aviation Administration:

Civil Aviation Research andDevelopment PSAD-76-146 7/29/76

Federal Highway Administration:Eisenhower Memorial Tunnel, CO PSAD-76-85 2/17/76Interstate Highway System RED-76-19 9/4/75I-279, Pittsburgh, PA RED-76-118 5/28/76

Federal Railroad Administration:Amtrak Subsidy RED-76-97 4/21/76Locomotives and Rail Passenger Cars Staff Study 9/74

Urban Mass Transportation Administration:Passenger Cars for the New Haven

Railroad RED-76-14 9/17/75Personal Rapid Transit System,Morgantown, WV Staff Study 4/75

San Francisco Bay Ferry System RED-76-40 11/11/75Small Bus Procurement RED-75-391 7/2/75

U.S. Coast Guard:Icebreakers Staff Study 6/75

Energy Research and DevelopmentAdministration:

Lightwater Reactor Safety Project RED-76-78 5/27/76Liquid Metal Fast Breeder Reactor,Clinch River, TN RED-75-358 5/22/75

Fast Flux Test Facility, WA Staff Study 1/75

101


LIST OF GAO REPORTS ON MAJOR AL4UISITIONS



General Services Administration:Federal Home Loan Bank BoardBuilding Site, DC 8-114827 5/13/74

National Aeronautics and Space Ad-ministration:

Landsat PSAD-76-74 1/30/76Seasat PSAD-76-76 2/25/76Space Transportation System (Space

Shuttle) vSAD-76-73 4/21/76Space Telescope PSAD-76-66 1/ 4/76Viking Staff Study 3/75

Tennessee Valley Authority:Bellefonte Nuclear Plant, AL PSAD-76-86 3/1/76Sequoyah Nuclear Power Plant, TN Staff Study 3/75

U.S. Postal Service:Bulk Mail System B-114874 2/24/76

Veterans Administration:Loma Linda Hospital, CA MWD-74-183 7/19/74

Washington Metropolitan Area TransitAuthority:

Metro Rapid Rail Transit System, DC PSAD-76-165 8/27/76

102

Documents

archive.gao.govarchive.gao.gov/f0902b/101114.pdf · DOCUMENT RESUME 01114 - [A0751014] Financial Status of Major Acquisitions June 30, 1976. PSAD-77-62; B-182956. January 18, 1977