Reimbursable Fees at Four Major Range and Test Facility Bases
Abstract
The DoD Office of inspector General performed an audit of reimbursable fees at major range and test facil ity bases (MRTFBs) at the request of the Office of the Under Secretary of Defense for Acquisition, Technology, and Logistics, Test Resource Management Center. We visited four MRTFBs: one Army (West Desert Test Center at Dugway Proving Ground), one Navy (Naval Undc1?sea Warfare Center Division KeyPOrt), and two Air Force locations (Nevada Test ami Training Range and Utah Test and Training Range).1 Our objective was to determine whether MRTFB personnel charged reimbw-sable fees appropriately and in accordance with statutory, DoD, and Service requirements. The FY 2003 National Defense Authorization Act, section 232 instructed range test and evaluation facility personnel to charge DoD customers only for those costs that are directly atuibutable to the use of the facility or resource for testing under o panicular program, over and above the institutional and overhead costs. The statutory requirements were included in the DoD Financial Management Regulation (DoD FMR) 7000. 14-R. Sc1vice rcquiremcn1s did not differ from the DoD FMR. Specifically, our objective was to determine whether MR'fFB personnel complied with the DoD FMR 7000.14-R, volume II A, chapter 12, "Mttior R11ngc and Test Fucilit ies," when charging DoD users of the test faci lity for direct costs identifiublc wi th 11 pnrtieular program. Direct co:.1S included labor, contract labor (which includes 11 portion of general and administrative overhead), material, utilities, equipment, ond supplies.
Document Details
- Document Type
- Technical Report
- Publication Date
- Feb 23, 2011
- Accession Number
- ADA546537
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense