Review of Proposed Congressional Budget Exhibits for the Navy's Mission-Funded Shipyards

Abstract : To improve shipyard reporting and address concerns about the decreased visibility of the operations and costs of mission-funded shipyards, the Congress asked the Navy to submit a report with proposed budget exhibits that address a number of specific topics. The Navy released its Report on Direct Funding for Puget Sound Naval Shipyard and Report on Proposed Congressional Budget Exhibits for Navy Mission-Funded Shipyards in March 2006. The exhibits in that report contain information about shipyards' funding, performance, workload, workforce, and infrastructure. The Congress also requested that the Director of the Congressional Budget Office (CBO) submit a review of the Navy's proposed budget exhibits. Generally speaking, the Navy's proposed budget exhibits for mission-funded shipyards address the matters specified in the Congressional request and are consistent with CBO s template for reporting. The exhibits improve on current reporting to the Congress by including: Information about all mission-funded shipyards; Separate information for each mission-funded shipyard; and Clearly defined sections and data covering all of the major aspects of operations at mission-funded shipyards. The Navy s proposed exhibits lack some useful information, however. For example, they show only one year of historical data. Including additional years would more clearly reveal any long-term patterns in shipyards operations and performance as well as any effects of the transition to mission funding. (CBO's template provided for five years of historical data.) The Navy s proposed exhibits also combine data for intermediate-level maintenance facilities and shipyards that were merged as a result of the Navy's Regional Maintenance Plan. Separating out data for the two types of facilities would make the performance of shipyards easier to identify, although it would add to the length and complexity of the report.