DOD’s Real Property Management Program is governed by statute and by DOD guidance documents that establish accountability for real property and requirements for financial reporting. These laws and guidance documents require DOD and the military departments to maintain certain data elements about their facilities to ensure efficient property management. Three DOD guidance documents—DOD Directive 4165.06, DOD Instruction 4165.14, and DOD Instruction 4165.70— assign responsibilities for managing DOD’s real property inventory to a number of organizations, including the Under Secretary of Defense (Acquisition, Technology and Logistics), and the military departments. DOD Directive 5110.4 assigns WHS responsibility for managing the DOD leased facilities within the National Capital Region that are not managed by the military departments. For real property accountability, DOD Instruction 4165.70 provides WHS with the same responsibilities as the military departments. DOD Directive 4165.06 assigns overall responsibility for DOD’s real property, including its leased assets, to the Under Secretary of Defense (Acquisition, Technology and Logistics) and specific responsibilities to the three military departments. DOD leases are categorized by four real property types: (1) land; (2) buildings (roofed and floored facilities enclosed by exterior walls and consisting of one or more levels that are suitable for single or multiple functions); (3) linear structures (facilities whose function requires that they traverse land [e.g., runway, road, rail line, pipeline, fence, pavement, electrical distribution line] and are reported by a linear unit of measure); and (4) structures (facilities other than buildings or linear structures that are constructed on or in the land, e.g., tower, storage tank, wharf, pier). DOD manages its real property lease data by collecting and compiling designated asset-level data into RPAD, which is the single authoritative source for all data on DOD’s real property inventory. RPAD includes real property records for owned and leased assets that are directly managed by the military departments and WHS. DOD Instruction 4165.70 requires the military departments and WHS to keep accurate records of the real property assetsincluding leased facilitiesunder their jurisdiction, custody, and control. It also makes DOD real property administrators accountable for maintaining a current inventory count and up-to-date information about the cost, functional use, status, condition, and utilization of each real property unit in the department’s real property inventory, among other things. DOD Instruction 4165.14 requires that the annual real property inventory submissions from the military departments and WHS comply with DOD’s Real Property Information Model, which provides the framework for all real property data and any associated business rules. The model contains nearly 240 data elements that are to be maintained in RPAD and the data dictionary for using these elements. Each of the military departments maintains its own real property inventory system to track owned and leased assets that it manages. WHS uses a spreadsheet based on DOD’s Real Property Inventory Requirements to manage DOD leased facilities in the National Capital Region that are not managed by the military departments. At the end of each fiscal year, the military departments and WHS are to transmit data from their real property inventory systems to DOD for consolidation in RPAD, and the data is to be certified by the military departments’ and WHS’s real property officers as being as accurate and complete as possible. DOD has a verification and validation process to determine whether each data element has an entry that is in the correct format and complies with established business rules. However, when data anomalies are discovered with the data provided by the military departments and WHS, DOD would need to provide the data back to the submitting organization for review and correction as necessary. GSA provides DOD use of facilities that GSA either owns or acquires under a lease on DOD’s behalf. GSA’s real property inventory systemReal Estate Across the United Statesis a real-time database that includes GSA-owned space and GSA-leased space that it manages and furnishes to DOD for use through occupancy agreements. The lease data from the military departments and WHS real property inventory systems that are included in RPAD and their GSA occupancy agreements should provide a complete picture of DOD’s leased real property assets. The data for the leased assets that are directly managed by the military departments and WHS are reported annually in DOD’s internal reports, such as its Base Structure Report, and in its submission to the Federal Real Property Profile. Similarly, GSA reports its own assets that DOD uses or assets that it acquires under a lease on DOD’s behalf in its annual submission to the Federal Real Property Profile. According to RPAD managers, to avoid duplication of assets in its annual submission to the Federal Real Property Profile, DOD does not report any assets that are leased from other federal agencies, including GSA. Figure 1 shows the real property inventory systems that provide the data for reporting on DOD’s real property assets that are directly leased by the military departments and WHS and leased assets that DOD uses through GSA occupancy agreements. The Department of Homeland Security, in coordination with GSA, has designated responsibility for the security of federal facilities. The Federal Protective Service, a component of the Department of Homeland Security’s National Protection and Programs Directorate, protects buildings, grounds, property, and the persons on the property under the control and custody of GSA. Although the Federal Protective Service is the primary agency responsible for protecting these facilities, the Department of Homeland Security may delegate the protection of buildings to tenant agencies such as DOD. The Pentagon Force Protection Agency, a defense agency and a component of DOD, provides force protection, security, and law enforcement to safeguard personnel, facilities, infrastructure, and other resources for the Pentagon Reservation and 16 DOD-leased facilities within the National Capital Region that are managed by WHS. However, the military departments provide security for the leased facilities they manage, including those facilities in the National Capital Region. Facility security assessments are conducted by the Pentagon Force Protection Agency and the Federal Protective Service, using standards set by the Interagency Security Committee. The Interagency Security Committee, which consists of over 100 senior-level executives from 54 federal agencies and departments, develops and evaluates security standards, and oversees the implementation of appropriate security measures in nonmilitary federal facilities in the United States. The Interagency Security Committee was established by Executive Order 12977, and the primary members represent 21 federal departments and agencies and the associate members represent 33 federal departments and agencies. DOD, the Department of Homeland Security, and GSA are primary members, and the Federal Protective Service is an associate member. The Interagency Security Committee defines the criteria and processes that those responsible for the security of a nonmilitary federal facility should use to determine its Interagency Security Committee baseline facility security level. A facility security level ranges from level I (lowest risk) to level V (highest risk) and is based on several factors, including the size of the facility, the number of occupants, the perceived threat to tenant agencies, the criticality of the tenants’ missions, and the facility’s symbolic value. While DOD is taking some steps to address data issues, it cannot fully determine the number, size, and costs of its leases because RPAD contains some inaccurate and incomplete data. The RPAD data show that DOD had 5,965 lease records in fiscal year 2011 and 5,538 lease records in fiscal year 2013 that were within the scope of our review. The majority of the lease records in both fiscal years were reported by the Army. These RPAD records include interests in real property that DOD obtains from private organizations, GSA, and state organizations. Based on our review of selected data elements in RPAD leasing records, we found that RPAD contained inaccurate data due to at least one violation of established business rules in 900 (15 percent) of the 5,965 records in fiscal year 2011 lease records. In fiscal year 2013 data, we found at least one violation of business rules in 541 (10 percent) of the 5,538 of lease records. Most of these errors were in the Army’s lease records; however, the Army reported to us that it is aware of these issues and is taking steps to correct future data. We also found that about 5 percent of the Army’s lease records were not included in RPAD for fiscal year 2011 and fiscal year 2013. Furthermore, we examined a statistical random sample of RPAD lease records for fiscal year 2013 and found that there were some inconsistencies in the lease data between RPAD, the military departments, and WHS lease records. Specifically, for one of the data elements we reviewed involving lease costs, we found that 13 percent of the Army sample records in RPAD were inconsistent with the source records in the Army’s real property systems. We also performed a more in-depth review of the Army’s records for multiple assets on a single lease and found that the Army was not following DOD’s guidance for reporting on these types of leases. Lastly, although WHS is following DOD’s guidance for reporting the square footage of buildings, our review of the WHS lease records found that the square footage of buildings that have multiple tenants under separate leases was overstated for each lease recorded in RPAD. Cumulatively, these inaccurate and incomplete data are indicators of the unreliability of certain RPAD data on the number, size, and cost of DOD’s leased assets.