Examination of DoD Comptroller RDT and E Execution Review Process at USSOCOM

The Office of the Under Secretary of Defense (Comptroller) has developed benchmarks for desired rates of obligations and expenditures in the Defense appropriations. The benchmark for the Research, Development, Testing, and Evaluation (RDT and E) appropriation specifies that 55 percent of funding should be expended in the first year of execution. During its annual review of the Components' budget proposals, the Comptroller reviews RDT and E expenditures from the previous year. RDT and E programs that did not meet the 55 percent benchmark for expenditures may lose funding in the budget year. United States Special Operations Command (USSOCOM or SOCOM) believes that the Comptroller execution review process does not adequately incorporate SOCOM's legitimate business practices and impedes its ability to manage its RDT and E programs efficiently. SOCOM asked the Institute for Defense Analyses (IDA) to examine the Comptrollers execution review process and provide recommendations to improve outcomes.