Summary Report on DoD Hazardous Waste Disposal Costs

Abstract

This audit was jointly conducted by the Inspector General, DoD, and the Army, Navy and Air Force audit agencies. The audit was performed in response to a request from the Office of the Deputy Under Secretary of Defense (Environmental Security) to review costs, volumes, and the budget formulation and review process related to DoD hazardous waste disposal. The Inspector General, DoD, issued a previous report with a recommendation to the Defense Logistics Agency. The Army Audit Agency issued a report with recommendations to the Department of the Army. The Naval Audit Service and the Air Force Audit Agency issued reports without recommendations to their respective Services. This report summarizes and discusses hazardous waste disposal cost budgeting, execution, and measure of merit reporting at the Army, Navy, and Air Force, as well as the Defense Logistics Agency. For the measure of merit on hazardous waste disposal, DoD reported a calendar year 1992 baseline figure of about 409 million pounds of hazardous waste and in calendar year 1998 reported about 208 million pounds. As of November 1998, when the audit was initiated, the DoD budget for hazardous waste disposal had increased from $211 million (actual cost) for FY 1997 to $224 million (budgeted amount) for FY 1999. The overall audit objective was to determine why DoD hazardous waste disposal budgets had increased while the reported unit cost to dispose of hazardous waste and the reported amount of hazardous waste had decreased. In addition, we evaluated the budget formulation and review process related to DoD hazardous waste disposal.

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Document Details

Document Type
Technical Report
Publication Date
Dec 22, 2000
Accession Number
ADA385330

Entities

People

  • Deborah L. Culp
  • Joseph P. Doyle

Organizations

  • Office of the Inspector General, U.S. Department of Defense

Tags

Communities of Interest

  • Biomedical

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Auditing
  • Budget Estimates
  • Congress
  • Department Of Defense
  • Environmental Protection
  • Environmental Security
  • Financial Management
  • Governments
  • Hazardous Waste
  • International Relations
  • Local Governments
  • Logistics
  • Navy
  • Security
  • United States

Readers

  • Defense Financial Management and Audit.
  • Environmental Engineering.