Page 1 GAO-14-230R Imminent Danger Pay

441 G St. N.W.

Washington, DC 20548

January 30, 2014

The Honorable Chuck Hagel

Secretary of Defense

Management Report

Imminent Danger Pay: Actions Needed Regarding Pay Designations in the U.S. 

Central Command Area of Responsibility

Dear Secretary Hagel:

In December 2012, we notified you that we would be reviewing the Department of 

Defense’s (DOD) posture in the Middle East and Southwest Asia.1 As part of this 

review, we have examined posture costs in the U.S. Central Command (CENTCOM) 

area of responsibility, including special pays such as imminent danger pay and benefits 

for service members who are assigned, deployed, or on temporary duty travel. Service 

members are eligible for imminent danger pay for duty in a designated foreign area in 

which they are subject to the threat of physical harm or imminent danger for reasons 

such as terrorism or war.2 We are sending this report to provide timely information on 

our assessment of DOD’s process for reviewing and making decisions on imminent 

danger pay area designations in the CENTCOM area of responsibility. Meanwhile, we 

are continuing our review of DOD’s posture in the Middle East and Southwest Asia and 

will include the issues raised in this report and any actions that you take to resolve 

them, along with any findings that we present in our final report.

To assess DOD’s process for reviewing and making decisions on imminent danger pay 

area designations in the CENTCOM area of responsibility, we collected and analyzed 

imminent danger pay and family housing cost data in the CENTCOM area of 

responsibility from the military departments for fiscal years 2010 through 2013. These 

costs are in nominal dollars, not adjusted for inflation. To assess the reliability of the 

data, we interviewed cognizant DOD officials regarding the accuracy of data entry, 

limitations of the data, and the results of previous audits conducted on the data systems 

 1

The source of this review is the Senate Appropriations Committee Report that accompanied the Military Construction 

and Veterans Affairs and Related Agencies Appropriations Bill, 2010. See S. Rep. No. 111-40, at 12-13 (2009).

2

Department of Defense Instruction 1340.09 defines “imminent danger pay designated areas” as foreign areas in 

which uniformed service members are on duty and are subject to the threat of physical harm or imminent danger on 

the basis of civil insurrection, civil war, terrorism, or wartime conditions, as determined by the Principal Deputy Under 

Secretary of Defense for Personnel and Readiness. See Department of Defense Instruction 1340.09, Hostile Fire Pay 

and Imminent Danger Pay (Apr. 20, 2010) (hereinafter cited as DODI 1340.09 (Apr. 20, 2010)).
Page 2 GAO-14-230R Imminent Danger Pay

used. We determined the data were sufficiently reliable for the purposes of our review. 

We also obtained, reviewed, and compared DOD Instruction 1340.09, Hostile Fire Pay 

and Imminent Danger Pay with Standards for Internal Control in the Federal 

Government to evaluate the Office of the Under Secretary of Defense for Personnel and 

Readiness’s process for reviewing imminent danger pay designated locations within the 

CENTCOM area of responsibility.3 Further, we interviewed officials and obtained 

documentation from the Office of the Under Secretary of Defense for Personnel and 

Readiness and CENTCOM about the current review of imminent danger pay designated 

locations within the CENTCOM area of responsibility.

We conducted this performance audit from December 2012 to January 2014 in 

accordance with generally accepted government auditing standards. Those standards 

require that we plan and perform the audit to obtain sufficient, appropriate evidence to 

provide a reasonable basis for our findings and conclusions based on our audit 

objectives. We believe that the evidence obtained provides a reasonable basis for our 

findings and conclusions based on our audit objectives.

Results in Brief

The military services have obligated about $1 billion for imminent danger pay since 

2010, but after completing a review in 2007, DOD had not completed its subsequent 

review of whether imminent danger pay is still warranted in the CENTCOM area of 

responsibility as of December 20, 2013—when we provided the department a draft of 

this report. On the basis of an analysis of data we received from the military services, 

we found that DOD obligated approximately $1.02 billion in imminent danger pay from 

fiscal years 2010 through 2013 in CENTCOM’s area of responsibility, excluding 

Afghanistan.4 The annual amount declined from $426 million in fiscal year 2010 to $94 

million in fiscal year 2013. In June 2011, the Office of the Under Secretary of Defense 

for Personnel and Readiness requested that the Director of the Joint Staff ask the 

geographic Combatant Commands to assess existing imminent danger pay areas.5

Approximately 18 months after the June 2011 request, in January 2013, CENTCOM 

submitted its assessment and recommended terminating imminent danger pay 

designations in many locations within its area of responsibility, a recommendation that 

 3

Department of Defense Instruction 1340.09 and GAO, Standards for Internal Control in the Federal Government, 

GAO/AIMD-00-21.3.1 (Washington, D.C.: November 1999).

4

Army, Navy, and Marine Corps officials provided obligations data for imminent danger pay from fiscal years 2010 

through 2013; Air Force officials provided expenditure data but stated that these totals would not be materially 

different than the obligation totals for fiscal years 2010 through 2013.

5

Department of Defense, Office of the Under Secretary of Defense (Personnel and Readiness) Memorandum for 

Director, Joint Staff, Review of Designation of Foreign Locations as Imminent Danger Areas for Imminent Danger Pay 

(IDP) Purposes (June 24, 2011).
Page 3 GAO-14-230R Imminent Danger Pay

the Joint Staff endorsed in March 2013.6 However, the Office of the Under Secretary of 

Defense for Personnel and Readiness did not act on CENTCOM’s recommendations as 

of December 20, 2013, when we provided DOD a draft of this report. DOD’s current 

guidance on imminent danger pay—last revised in April 2010—does not specify the 

frequency with which periodic reviews must be completed, nor does it stipulate a time 

frame by which the Office of the Under Secretary of Defense for Personnel and 

Readiness should render a final decision regarding the findings of the review. Prior to 

2010, the guidance required the Combatant Commanders to appraise continually the 

conditions in designated areas and make written recommendations on those 

designations at least annually.7 However, the revised 2010 guidance requires the 

Combatant Commanders to monitor conditions within imminent danger pay areas and to 

“promptly” forward written recommendations on those designations. It also called on 

them to provide imminent danger area assessments “in response to the periodic 

request” of the Principal Deputy Under Secretary of Defense for Personnel and 

Readiness without specifying how often this would occur.8 DOD officials stated that they 

did not include a specific time frame in their guidance because they wanted to provide 

themselves flexibility for reviewing imminent danger pay designated locations only when 

the conditions in those locations changed. Standards for Internal Control in the Federal 

Government highlights, among other things, the importance of management-led reviews 

and clear policies and procedures as well as assurance that the findings of reviews are 

promptly resolved.9

 6

Department of Defense, U.S. Central Command Memorandum for Under Secretary of Defense (Personnel and 

Readiness) and Chairman, Joint Chiefs of Staff, United States Central Command (USCENTCOM) Area of 

Responsibility (AOR) Entitlements Recommendations (Jan. 24, 2013); Department of Defense, Director, Joint Staff 

Memorandum for Under Secretary of Defense (Personnel and Readiness), United States Central Command Area of 

Responsibility Entitlements Recommendations (Mar. 1, 2013). In the interim, CENTCOM had submitted several 

assessments recommending no change, pending further review.

In the absence of clear procedures and policies specifying time 

frames for the Office of the Under Secretary of Defense for Personnel and Readiness to 

complete reviews of imminent danger pay area designations and render a final decision, 

DOD is spending millions of dollars annually for imminent danger pay in areas within 

CENTCOM’s area of responsibility that may not warrant this designation and at a time 

of increasingly austere defense budgets. Thus, we are recommending that the 

Secretary of Defense require the Under Secretary of Defense for Personnel and 

Readiness to expeditiously complete the current review of the imminent danger pay 

area designations and render a final decision. In commenting on a draft of this report, 

DOD concurred with our recommendation and subsequently completed its review on 

December 31, 2013. As a result, the department announced the end of imminent 

danger pay designations for several locations—including locations in the Middle East 

7

See Department of Defense Instruction 1340.9, Special Pay for Duty Subject to Hostile Fire or Imminent Danger, 

para. 5.3.2 (Apr. 10, 1992) (superseded and canceled by the April 2010 issuance).

8

See DODI 1340.09, encl. 1, paras. 4.b and 4.c (Apr. 20, 2010). See also id., encl. 2, para. 3 (requiring Combatant 

Commanders to complete assessments “[a]t the periodic request” of the Principal Deputy Under Secretary of Defense 

for Personnel and Readiness).

9

GAO/AIMD-00-21.3.1.
Page 4 GAO-14-230R Imminent Danger Pay

and Southwest Asia—as of June 1, 2014.10 DOD officials subsequently stated that they 

estimate that this action would save about $150 million per year based on 2014 

deployment levels. In addition, we are recommending that DOD direct the Under 

Secretary of Defense for Personnel and Readiness to revise its guidance on imminent 

danger pay to include specific time frames for completing periodic reviews of imminent 

danger pay area designations. DOD did not concur with this recommendation. The 

department stated that a timeline for the Office of the Under Secretary of Defense for 

Personnel and Readiness to render a decision should not be arbitrarily mandated. We 

understand that DOD seeks flexibility in such programs but it has been nearly 6 years 

since DOD last made such a determination. We continue to believe that setting a 

periodic deadline for completing reviews of imminent danger pay is warranted to avoid 

potentially costly delays in decision-making.

DOD Had Not Completed its Ongoing Review of Imminent Danger Pay as of 

December 20, 2013

DOD has obligated more than $1 billion in imminent danger pay from fiscal years 2010 

through 2013 in CENTCOM’s area of responsibility, but the department had not 

completed a review of imminent danger pay designations from 2007 through December 

20, 2013, when we provided DOD a draft of this report. Prior to this most recent review, 

DOD had reviewed imminent danger pay area designations six times since 1992, with 

the last one having been concluded in 2007. Table 1 shows imminent danger pay 

obligations, by military service, in CENTCOM’s area of responsibility for fiscal years 

2010 through 2013.

Table 1: Imminent Danger Pay Obligations in CENTCOM’s Area of Responsibility 

(Fiscal Years 2010 through 2013)

Dollars in thousands

Service FY 2010 FY 2011 FY 2012 FY 2013

Army 295,739 235,194 77,199 32,860

Navy 61,780 52,344 28,161 20,686

Air Force 58,582 59,529 41,517 36,266

Marine Corps 10,013 2,709 2,501 4,318

Total 426,114 349,776 149,378 94,130

Source: GAO analysis of DOD obligations data. These data are in nominal dollars, not adjusted for inflation.

In June 2011, DOD initiated a review of imminent danger pay when the Principal Deputy 

Under Secretary of Defense for Personnel and Readiness issued a memorandum 

requesting that the Director of the Joint Staff ask the geographic Combatant 

Commanders to undertake and complete an assessment for each imminent danger 

area designated within their areas of responsibility and to forward those assessments 

along with Joint Staff recommendations by July 31, 2011.11

 10Department of Defense, Under Secretary of Defense (Personnel and Readiness) Memorandum for the Assistant 

Secretaries of the Military Departments for Manpower and Reserve Affairs and Director, Defense Finance and 

Accounting Service, Imminent Danger Area Designations (Dec. 31, 2013).

In September 2011, 

11Office of the Under Secretary of Defense (Personnel and Readiness) Memorandum (June 24, 2011).
Page 5 GAO-14-230R Imminent Danger Pay

CENTCOM issued a memorandum to the Chairman of the Joint Chiefs of Staff and 

Under Secretary of Defense for Personnel and Readiness, requesting to maintain the 

current imminent danger pay designations until it could complete a more comprehensive 

review.12 Subsequently, in June 2012, CENTCOM issued a memorandum to the 

Director of the Joint Staff recommending no changes, but indicated a reexamination 

would be made later that year.13 Then, on January 24, 2013, the Office of the Under 

Secretary of Defense for Personnel and Readiness received updated recommendations 

from CENTCOM and on March 1, 2013, received the Joint Staff’s endorsement of 

CENTCOM’s updated recommendations.14 According to DOD officials, the other 

geographic combatant commands submitted their recommendations by June 2012. 

However, as of December 20, 2013, DOD had not yet completed its review of imminent 

danger pay designations. DOD subsequently completed its review of imminent danger 

pay designations on December 31, 2013 after we sent a draft of this report to DOD for 

review. Specifically, the Under Secretary of Defense for Personnel and Readiness 

issued a memorandum to the Assistant Secretaries of the Military Departments for 

Manpower and Reserve Affairs and the Director of the Defense Finance and Accounting 

Service recertifying and terminating imminent danger pay area designations 

worldwide.15 In figure 1, we depict the timeline of DOD’s review of imminent danger pay 

in CENTCOM’s area of responsibility up to the point at which DOD issued a 

memorandum in December 2013 recertifying and terminating imminent danger pay 

designations worldwide.

 12Department of Defense, U.S. Central Command Memorandum for Chairman, Joint Chiefs of Staff and Under 

Secretary of Defense (Personnel and Readiness), 2011 Review of Imminent Danger Pay Area Designations (Sept. 9, 

2011).

13Department of Defense, U.S. Central Command Memorandum for Director, Joint Staff, 2011 Review of Imminent 

Danger Pay Area Designations (June 5, 2012).

14U.S. Central Command Memorandum (Jan. 24, 2013); Director, Joint Staff Memorandum (Mar. 1, 2013).

15We provided the Department of Defense (DOD) with a draft copy of this report to review and comment on our 

findings and recommendations. During this review period, DOD acted on our recommendation to complete a review 

of imminent danger pay designations and subsequently issued its December 31, 2013, memorandum. The 

memorandum terminated imminent danger pay designations in the following locations, effective June 1, 2014: the 

nine land areas of East Timor, Haiti, Liberia, Oman, Rwanda, Tajikistan, the United Arab Emirates, Kyrgyzstan and 

Uzbekistan; the six land areas and airspace above Bahrain, Kuwait, Qatar, Saudi Arabia, Serbia and Montenegro; 

any area not recertified elsewhere in the memo within Malaysia and Indonesia; the four water areas of the Arabian 

Sea, the Gulf of Aden, the Gulf of Oman, and the Red Sea; and the water area and air space above the Persian Gulf. 

See Under Secretary of Defense (Personnel and Readiness) Memorandum (Dec. 31, 2013).
Page 6 GAO-14-230R Imminent Danger Pay

Figure 1: Timeline of DOD’s Review of Imminent Danger Pay in CENTCOM’s Area of 

Responsibility

In its January 2013 memorandum CENTCOM recommended that imminent danger pay 

be terminated, effective October 1, 2013 (the start of fiscal year 2014), for the Arabian 

Sea, Bahrain, Egypt (except the Sinai Peninsula), the Gulf of Aden, the Gulf of Oman, 

Jordan, Kuwait, Kyrgyzstan, Oman, the Persian Gulf, Qatar, Saudi Arabia, Tajikistan, 

the United Arab Emirates, and Uzbekistan.16 CENTCOM had earlier identified 

inconsistencies between the intent for imminent danger pay and the current conditions 

in the region, such as the force protection conditions and DOD decisions to allow 

families to live in locations DOD has designated as imminent danger pay areas.17

DOD’s Revised Guidance for Reviewing Imminent Danger Pay Area Designations 

Does Not Provide Specific Time Frames

An 

official from the Office of the Under Secretary of Defense for Personnel and Readiness 

stated that allowing families to live in locations designated as an imminent danger area 

is atypical. Nonetheless, DOD has provided family housing in many imminent danger 

pay areas in the Middle East and Southwest Asia including in Bahrain, Egypt, Jordan, 

Kuwait, Oman, Qatar, and the United Arab Emirates. For example, the Army paid for 26 

housing leases in Kuwait and Qatar in fiscal year 2012, with plans to increase the 

number of leases to 77 from fiscal years 2014 through 2018. DOD also sponsors a 

school for service members’ dependents in Bahrain. 

DOD Instruction 1340.09, Hostile Fire Pay and Imminent Danger Pay establishes policy, 

assigns responsibilities, and prescribes procedures governing the administration of 

special pay for duty subject to hostile fire or imminent danger. The guidance states that 

 16CENTCOM recommended a “grandfather” approach to ensure those service members already assigned or attached 

prior to October 1, 2013, would not experience any sudden financial burdens.

17Information Paper: USCENTCOM Entitlements Recommendations (internal Department of Defense analysis) (Jan. 

14, 2013). 
Page 7 GAO-14-230R Imminent Danger Pay

at the periodic request of the Principal Deputy Under Secretary of Defense for 

Personnel and Readiness, through the Chairman of the Joint Chiefs of Staff, Combatant 

Commanders shall complete assessments for each imminent danger pay designated 

area in their areas of responsibility, which shall be forwarded to the Chairman of the 

Joint Chiefs of Staff for consideration.18 The Chairman of the Joint Chiefs of Staff is to 

evaluate these assessments and make recommendations to the Principal Deputy Under 

Secretary of Defense for Personnel and Readiness for continuation, modification, or 

termination of the designations.19 

We last reviewed imminent danger pay in 2006 and found that DOD was not conducting 

reviews of imminent danger pay area designations annually in accordance with its 

guidance at the time. We subsequently recommended that DOD conduct reviews in 

accordance with the guidance and, if necessary, update the guidance to reflect the 

appropriate time period for conducting these reviews.20 DOD partially concurred with our 

recommendation and in its written comments stated that a biennial review was the 

appropriate time frame for conducting comprehensive reviews of areas designated for 

imminent danger pay. However, when DOD modified DOD Instruction 1340.09 in 2010, 

it did not specify biennial reviews and instead removed any specific time frame for 

conducting imminent danger pay reviews, opting instead for unspecified “periodic” 

reviews. Specifically, DOD Instruction 1340.09 now requires Combatant Commanders 

to monitor the conditions within imminent danger pay areas to determine whether 

circumstances warrant continuation of imminent danger pay designations and to 

promptly forward written recommendations for modification or termination to the 

Chairman of the Joint Chiefs of Staff. 21 It also calls on them to provide imminent danger 

area assessments “[i]n response to the periodic request” of the Principal Deputy Under 

Secretary of Defense for Personnel and Readiness.22 However, since DOD’s Instruction 

neither specifies the frequency with which the reviews should be conducted nor 

specifies the time frames by which the reviews must be completed by the Office of the 

Under Secretary of Defense for Personnel and Readiness, no requirement exists in the 

guidance to make final determinations on a timely basis on whether to accept or reject 

the recommendations of the geographic Combatant Commanders and render a final 

decision about the continuation of imminent danger pay.

Standards for Internal Control in the Federal Government calls for clear policies and 

procedures to help agencies use resources effectively and efficiently to meet 

organizational and program objectives. Moreover, the standards emphasize the 

 18DODI 1340.09, encl. 2, para. 3 (Apr. 20, 2010).

19See id., encl. 1, paras. 3.a and 3.b, and encl. 2, para. 3.

20GAO, Military Personnel: Actions Needed to Strengthen Management of Imminent Danger Pay and Combat Zone 

Tax Relief Benefits, GAO-06-1011 (Washington, D.C.: Sept. 28, 2006). 

21See DODI 1340.09, encl. 1, para. 4.b (Apr. 20, 2010). See also id., encl. 2, para. 3.

22See id., encl. 1, para. 4.c. See also id., encl. 2, para. 3 (requiring Combatant Commanders to complete 

assessments “[a]t the periodic request” of the Principal Deputy Under Secretary of Defense for Personnel and 

Readiness).
Page 8 GAO-14-230R Imminent Danger Pay

importance of management-led reviews and the assurance that the findings of such 

reviews are promptly resolved.23 Until DOD addresses the absence of clear procedures 

and policies specifying time frames for the Office of the Under Secretary of Defense for 

Personnel and Readiness to complete reviews of imminent danger pay area 

designations and render final decisions, DOD may spend millions of dollars annually on 

imminent danger pay in CENTCOM’s area of responsibility when this pay may not be 

warranted. 

Conclusions

Imminent danger pay is designed to provide special pay to military service members 

who are assigned to or on temporary duty in certain international areas that DOD has 

designated as dangerous because of the threat of physical harm or imminent danger. 

Since 2010, DOD has obligated more than $1 billion in imminent danger pay in the 

CENTCOM area of responsibility. Conditions in a region can change and the 

department’s guidance requires monitoring of conditions and a periodic review of 

imminent danger pay designations to ensure that imminent danger pay area 

designations are still appropriate. However, after completing a review of imminent 

danger pay in 2007, DOD had not completed its subsequent review as of December 20, 

2013, when we provided the department a draft of this report, which could have resulted 

in DOD spending millions of dollars unnecessarily. Unnecessary expenditures could 

recur unless the Office of the Under Secretary of Defense for Personnel and Readiness 

specifies time frames for completing timely reviews of imminent danger pay area 

designations and renders prompt decisions on its findings. 

Recommendations for Executive Action

To ensure that DOD expends its resources judiciously, we recommend that you direct 

the Under Secretary of Defense for Personnel and Readiness to take the following two 

actions:

1. expeditiously complete the current review of the imminent danger pay area 

designations in CENTCOM’s area of responsibility and decide whether to adopt 

CENTCOM’s pending recommendations to terminate imminent danger pay in 

many locations within the CENTCOM area of responsibility and 

2. revise DOD Instruction 1340.09, Hostile Fire Pay and Imminent Danger Pay, to 

include specific time frames for completing periodic reviews of imminent danger 

pay area designations. 

 23GAO/AIMD-00-21.3.1.
Page 9 GAO-14-230R Imminent Danger Pay

Agency Comments and Our Evaluation 

We provided a draft of the report to DOD for review and comment. In an email received 

on January 15, 2014, the Director of Military Compensation stated that DOD agreed 

with our first recommendation but disagreed with our second recommendation. In 

response to our recommendation that DOD expeditiously complete its review of 

imminent danger pay, DOD subsequently completed its review by recertifying and 

terminating imminent danger pay designations for certain locations in the CENTCOM 

area of responsibility. DOD did not agree with our recommendation that the department 

establish a time frame for conducting and completing reviews of imminent danger pay. 

In response to our first recommendation, DOD noted that the Acting Under Secretary of 

Defense for Personnel and Readiness signed a memorandum on December 31, 2013, 

recertifying and terminating imminent danger pay designations worldwide to take effect 

on June 1, 2014. DOD stated that the department recertified and terminated imminent 

danger pay consistent with the recommendations made by CENTCOM in January 2013. 

DOD officials subsequently stated that they projected that the recertification and 

termination of imminent danger pay designations worldwide would save the department 

about $150 million per year based on 2014 deployment levels. We believe that this 

action satisfies the intent of our recommendation. Thus, we have updated this report to 

reflect the department’s actions related to completing its review of imminent danger pay 

designations and rendering its decision on December 31, 2013.

DOD did not concur with our second recommendation that the department include a 

time frame in its guidance for completing periodic reviews of imminent danger pay. DOD 

stated that an additional reporting requirement would be redundant because the 

Combatant Commanders are already directed to monitor the conditions within imminent 

danger pay areas and to promptly forward recommendations for modification. Our intent 

is not to recommend that DOD establish an additional reporting requirement but rather 

that DOD establish specific time frames for the process already in place to conduct and 

complete reviews of imminent danger pay designations. DOD further stated the 

department is studying ways of tying imminent danger pay designations to specific 

conditions, such as the absence of family members in a location. The identification of 

conditions relevant to imminent danger pay may be beneficial by helping inform DOD’s 

decisions of whether to continue or terminate imminent danger pay in a specific 

location. However, the identification of these conditions should not preclude DOD from 

establishing a specific time frame by which the department will conduct and complete 

these reviews. As noted, DOD’s guidance currently requires a periodic review of 

imminent danger pay designated locations. Nearly 6 years have elapsed since DOD last 

completed its last review of imminent danger pay in 2007. Had DOD conducted and 

completed its review of imminent danger pay more timely, DOD could have potentially 

increased its savings by not funding imminent danger pay in areas that might not 

warrant the continuation of this designation. For example, DOD officials subsequently 

stated that they estimated that the department would have saved $150 million in 

imminent danger pay costs had the termination and recertification of imminent danger 

pay taken effect on October 1, 2013, as recommended by CENTCOM and the Joint 

Staff. However, DOD did not act on the recommendation until late 2013, ultimately 
Page 10 GAO-14-230R Imminent Danger Pay

terminating imminent danger pay designations effective June 1, 2014. This 8-month 

delay reduced the projected savings for fiscal year 2014 to approximately $50 million. In 

accordance with the Standards for Internal Control, we continue to believe that the 

department should revise its guidance to incorporate time frames for conducting and 

completing reviews of imminent danger pay designations to ensure these reviews are 

completed on a timely basis to avoid potentially costly delays in decision making.

-------

We are sending copies of this report to appropriate congressional committees. In 

addition, the report is available at no charge on the GAO website at http://www.gao.gov. 

If you or your staff have any questions about this report, please contact me at (202) 

512-3489 or pendletonj@gao.gov. Contact points for our Offices of Congressional 

Relations and Public Affairs may be found on the last page of this report. GAO staff who 

made key contributions to this report include Guy LoFaro, Assistant Director; James 

Ashley; James Krustapentus; James Lloyd III; Michael Shaughnessy; and Sam Wilson.

Sincerely yours,

John H. Pendleton

Director

Defense Capabilities and Management

(351889)
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