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外军国防科技报告
>Foreign Military Sales: Controls Should Be Strengthened to Address Substantial Growth in Overhead Account Balances, Report to Congressional Committees
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Foreign Military Sales: Controls Should Be Strengthened to Address Substantial Growth in Overhead Account Balances, Report to Congressional Committees
The FMS [Foreign Military Sales] program is one of the primary ways the U.S. government supports its foreign partners, by providing them with defense equipment and services. The program charges FMS customers overhead fees to cover the U.S. government's operating costs. They include the administrative fee for costs such as civilian employee salaries and facilities, and the CAS [contract administration services] fee for the cost of contract quality assurance, management, and audits. In 1989, Congress excluded from administrative expenses certain costs associated with military personnel who work on the FMS program as well as unfunded civilian retirement and other benefits. As of May 2018, the administrative fee rate is 3.5 percent, and the CAS fee rate is 1.2 percent. House Report 114-537 and Senate Report 114-255 included provisions that GAO review DSCA's [Defense Security Cooperation Agency] collection and management of these fees. This report examines, for fiscal years 2007 to 2017, the balance of and controls over (1) the administrative account and (2) the CAS account. GAO [Government Accountability Office] analyzed Department of Defense data and documents, modeled projections for the administrative account, and interviewed DOD officials.
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