Because of this  requirement, these officials are authorized to fly on military aircraft for  unofficial travel. Figure 1 show examples of  these aircraft. 2). Number and Cost of Special Air Missions Have Increased Over 5 Years

From fiscal year 2008 through fiscal year 2012, the 89th Airlift Wing flew a  total of 2,513 special air missions—522 special air missions during fiscal  year 2012, a 13-percent increase over the 463 missions that it flew during  fiscal year 2008. The cost of special air missions ranged from about $17  million in fiscal year 2008 to about $26 million in fiscal year 2012, and the  fees paid for secure communication services ranged from about $4 million  in fiscal year 2008 to $7 million in fiscal year 2012. The federal agencies with the largest number of special air missions were  DOD (1,928 missions) and the Department of State (220 missions), as  shown in figure 4. Members of Congress had the next highest number of  missions with 133 missions. Agencies Followed Guidance for Special Air Missions, but DOD Does Not Identify and Track Reimbursements for Each Mission

DOD and other federal agencies followed DOD guidance on the high- priority movement of senior federal government officials on military  aircraft. This guidance addresses the request, approval, prioritization,  scheduling—and in DOD’s case—reimbursement from non-DOD  agencies for special air missions. However, DOD does not identify and  track whether it was reimbursed for each special air mission. However, internal control  standards emphasize the importance of activities, such as documenting  transactions, to help ensure that management directives are carried out— in this case, that each special air mission was reimbursed when required. Agencies Follow Guidance for Special Air Missions

DOD established processes governing the use of military aircraft by  senior federal government officials from DOD, other executive branch  agencies, the White House, and Congress, including a process for  collecting reimbursements when required. DOD Does Not Identify and Track Reimbursements for Each Special Air Mission

We determined that traveling agencies should have reimbursed DOD  approximately $5 million for 180 (about 9 percent) of the 2,050 special air  missions flown during fiscal years 2009 through 2012. However,  without a process to identify and track the costs and applicable agency  reimbursements on a mission-by-mission basis, and DOD is unable to  document whether it was paid for all required reimbursements. Recommendation for Executive Action

To ensure that federal agencies fully reimburse DOD for special air  missions when required to do so, we recommend that the Secretary of  Defense direct the Under Secretary of Defense (Comptroller) and Chief  Financial Officer to revise guidance and require that DOD organizations  develop and implement a process that identifies and tracks each special  air mission, such as tracking by mission number or another unique  identifier, from billing through reimbursement for all applicable costs. We continue to believe that DOD should use the  unique identifiers that it assigns to each special air mission to track each  mission throughout the billing and reimbursement process to better  ensure that DOD is fully reimbursed, as appropriate, for each mission. GAO staff who made key contributions to this report  are listed in appendix V.

Appendix I: Scope and Methodology

To determine the extent to which senior federal government officials have  used military aircraft and the costs associated with this travel, we  obtained and analyzed information from the 89th Airlift Wing regarding  special air missions during fiscal years 2008 through 2012 for executive  branch agencies and Congress. We compared the organizations’ guidance and the Standards for Internal  Control in the Federal Government to the request, approval, scheduling,  and reimbursement processes adopted by the 89th Airlift Wing, Air  Force’s Office of Special Air Missions, Air Force’s Air Mobility Command,  DFAS, and the White House Military Office to determine whether the  processes were in accordance with the guidance and internal control  standards. This review does not include travel by the President, Vice  President, First Lady, and Second Lady.
Why GAO Did This Study

Senior federal government officials—including high-ranking DOD officials, cabinet members, and members of Congress—are required or authorized to fly on military aircraft. This high-priority movement of senior government officials, known as special air missions, is accomplished with a fleet of 15 aircraft assigned to the Air Force's 89th Airlift Wing, located at Joint Base Andrews, Maryland. Both the Office of Management and Budget and DOD issued guidance on the management and use of these aircraft.
GAO was requested to examine government officials' use of military aircraft and the regulations and policies that govern such travel. GAO examined the extent to which (1) senior federal government officials have used military aircraft and the costs associated with this travel, and (2) agencies have followed guidance governing the use of military aircraft by senior federal government officials. GAO reviewed relevant legislation and guidance, DOD's processes, and special air mission data from fiscal years 2008 through 2012. This review does not include air travel by the President, Vice President, First Lady, and Second Lady.

What GAO Found

The Air Force's 89th Airlift Wing flew 2,513 special air missions for senior federal government officials during fiscal years 2008 through 2012, with the number of missions increasing by 13 percent from 463 missions in fiscal year 2008 to 522 missions in fiscal year 2012. The cost of special air missions ranged from about $17 million in fiscal year 2008 to about $26 million in fiscal year 2012, and the fees paid for secure communication services ranged from about $4 million in fiscal year 2008 to $7 million in fiscal year 2012. The federal agencies with the greatest number of special air missions were the Department of Defense (DOD) and the Department of State. Members of Congress had the next highest number of missions. Collectively, these agencies and Congress constituted about 91 percent of all special air missions flown by the 89th Airlift Wing.
DOD and other federal agencies followed DOD guidance on the high-priority movement of senior federal government officials on military aircraft, but DOD does not identify and track reimbursements for each mission. This guidance addresses the request, approval, prioritization, scheduling, and reimbursement from non-DOD agencies for special air missions. Federal internal control standards emphasize the importance of internal control activities, such as documenting transactions and events, to help ensure that management's directives are carried out. However, DOD does not identify and track whether it was reimbursed for each special air mission. GAO determined that traveling agencies should have reimbursed DOD approximately $5 million for 180 special air missions flown during fiscal years 2009 through 2012. However, GAO found that DOD was unable to document reimbursement for 16 of the 180 special air missions. Specifically, 2 of the 16 missions were not billed to the proper agency in fiscal year 2010. DOD officials stated that the remaining 14 missions were properly billed, but officials could not document reimbursement. DOD officials told GAO that they do not routinely identify and track reimbursements for each mission and that DOD's guidance does not specifically require organizations to identify and track each special air mission throughout the billing and reimbursement process, such as tracking by mission number or another unique identifier. This is partly because agencies at times make one payment to DOD for multiple missions. However, without a process to identify and track each special air mission for reimbursement, DOD cannot ensure that it has been fully reimbursed as required by DOD guidance.

What GAO Recommends

GAO recommends that DOD ensure federal agencies fully reimburse for special air missions when required by developing a process to identify and track each mission, such as by mission number or another unique identifier, from billing through reimbursement for all applicable costs. In written comments on a draft of the report, DOD concurred with the recommendation.