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GAO-11-257R: 

United States Government Accountability Office: 
Washington, DC 20548: 

March 3, 2011: 

Congressional Committees: 

Subject: Depot Maintenance: Navy Has Revised Its Estimated Workforce 
Cost for Basing an Aircraft Carrier at Mayport, Florida: 

This report responds to House Report 111-491 to accompany a bill for 
the National Defense Authorization Act for Fiscal Year 2011 (H.R. 
5136). The House Report noted that according to the environmental 
impact statement for the proposed homeporting of additional ships at 
Naval Station, Mayport, Florida, homeporting of a nuclear-powered 
aircraft carrier would result in temporary surges of maintenance 
employees associated with the 3-year depot-level maintenance cycle for 
the aircraft carrier.[Footnote 1] The homeporting of the aircraft 
carrier at Mayport is projected to begin in fiscal year 2019. Also, 
the House report raised questions about the potential impact that the 
additional depot-level workload would have on the sustainability, 
efficiency, capabilities, and stability of the maintenance employees 
who would travel from Navy depots to Mayport to perform the 
maintenance. 

To examine these issues, the House report directed GAO to provide an 
assessment of the readiness and cost impacts of the aircraft carrier 
homeporting and maintenance at Mayport on the Navy's traveling 
workforce. In response, our objectives were to determine the extent to 
which (1) the Navy has identified potential workforce-related costs 
associated with the planned move and used cost-estimating best 
practices to do so and (2) the readiness of the traveling workforce 
may be affected by having an aircraft carrier homeported in Mayport, 
and any mitigation measures the Navy has planned and implemented to 
address any potential impact. The related GAO products section at the 
end of the report identifies our other recent efforts examining issues 
related to the proposed homeporting of an aircraft carrier at Mayport. 

To conduct this work, we reviewed the Navy's workforce-related cost 
estimates and maintenance plans for the aircraft carrier move. We 
compared the Navy's estimates and supporting documentation against 
both criteria identified in cost-estimating best practices and our 
independent cost estimate. A a high quality cost estimate meets the 
following four characteristics: (1) comprehensive - estimates should 
include all possible costs structured in sufficient detail to help 
ensure that costs are neither omitted nor doubled-counted; (2) well-
documented - estimates should be supported by detailed documentation 
that describes the process, sources, and methods used to create the 
estimates; (3) accurate - estimates should be based on the assessment 
of the costs most likely to be incurred and should not be overly 
conservative or too optimistic; and (4) credible - estimates should be 
cross-checked with an independent cost estimate, the level of 
confidence should be identified through a risk and uncertainty 
analysis, and a sensitivity analysis has been conducted.[Footnote 2] 
We also analyzed Department of Defense (DOD) and Navy guidance and 
planning documents to identify requirements for the traveling 
workforce, as well as workforce-performance and capabilities 
information obtained for similar travel from depots to maintain 
aircraft carriers homeported in San Diego, California. For both 
objectives, we interviewed DOD and Navy officials about the proposed 
move to solicit their views and supplement information obtained from 
documents. 

We conducted this performance audit from June 2010 through March 2011 
in accordance with generally accepted government auditing standards. 
Those standards require that we plan and perform the audit to obtain 
sufficient, appropriate evidence to provide a reasonable basis for our 
findings and conclusions based on our audit objectives. We believe 
that the evidence obtained provides a reasonable basis for our 
findings and conclusions based on our audit objectives. 

Summary: 

In 2010, the Navy revised its original (2008) estimate of annualized 
workforce-related costs from about $18 million to $8.2 million. The 
Navy revised its estimate as a result of discussing its estimate with 
us and identifying more correct and complete assumptions than had been 
used to develop the original estimate. For example, the original 
estimate used the more expensive travel rates for San Diego instead of 
Mayport. To assess the validity of the revised estimate, we also 
developed an independent cost estimate. Our independent, risk-
adjusted, annualized cost estimate for the workforce-related recurring 
costs is about $10.6 million at the 65 percent confidence interval, 
which means that there is a 65 percent probability the actual cost 
will be $10.6 million or less. We also estimated that these risk-
adjusted costs could will range from $5.5 million to $14.1 million. 
[Footnote 3] The difference is attributable in part to our estimate 
being based on a risk analysis while the Navy's was not. Our 
assessment of the Navy's cost-estimating procedures found that the 
Navy's procedures met best practices to various degrees. For example, 
the Navy's procedures met the requirements to comprehensively include 
both types of workforce-related costs (traveling and permanently 
stationed employees' costs) involved in the move. However, the Navy's 
procedures minimally met the credible criteria because they did not, 
among other things, include risk and sensitivity analyses or an 
independent cost estimate. 

The Navy has not begun to identify or document potential effects on 
readiness that might occur as a result of the proposed move nor has it 
identified workforce-related mitigation strategies because the move is 
years away. However, Navy officials indicated that the U.S. Navy Depot 
Maintenance Strategic Plan outlines strategies that will be used to 
address potential risks to readiness. Also, they indicated that they 
will begin to implement these strategies 4 to 5 years before moving 
the aircraft carrier to Mayport. We found that the Navy has processes 
to manage the workforce that include depot workers traveling to other 
locations to perform aircraft carrier maintenance. While the move to 
Mayport will result in increased travel for the workforce, Navy 
officials told us that they currently meet workforce travel 
requirements while staffed almost entirely by workers who voluntarily 
elect to travel. Navy officials do not anticipate any challenges in 
identifying a sufficient number of workers with the appropriate skills 
to perform maintenance work at Mayport. Further, Navy officials have 
indicated that the performance of the traveling workforce conducting 
remote aircraft carrier depot maintenance slightly exceeds that of 
workers requiring no travel. 

We are not making any recommendations in this report because we are 
issuing another report in March 2011 that addresses and makes 
recommendations to improve the Navy's overall costs of moving an 
aircraft carrier to Mayport.[Footnote 4] 

The enclosure contains briefing slides that provide additional details 
regarding our findings and the scope and methodology used to prepare 
this report. 

Agency Comments and Our Evaluation: 

We provided a draft of this product to DOD for review and agency 
comments. DOD did not submit written agency comments, but the Navy 
provided a technical and an oral comments. We incorporated the 
technical comment that clarified the length of the maintenance cycle 
as 32 months into our report. 

In oral comments, the Navy's Director, Fleet Readiness Division, 
stated that the Navy's workforce cost estimate was based on approved 
models used in the Planning, Programming, Budgeting, and Execution 
process and that these models are validated every 3 years by an 
outside organization. The Navy's Director also of its Fleet Readiness 
Division stated that the Navy will not seek an independent estimate 
for each of the thousands of estimates it produces because it would be 
time and cost prohibitive. 

Our report acknowledges that the Navy's cost estimates were based on 
validated models. However, we also identified problems in the 
application of those models. Among other things, we noted that the 
Navy's estimate minimally met the criteria for a credible estimate 
because: (1) cost drivers were not checked to determine whether 
alternative methods produced similar results, (2) the estimate did not 
include a sensitivity risk analysis, and (3) the estimate did not 
provide evidence to indicate that the Navy's estimate was compared to 
an independent estimate from an outside organization. We recognize 
that resource constraints limit the Navy's ability to obtain 
independent estimates for all of its cost estimates, but we continue 
to believe that cost issues raised about homeporting an aircraft 
carrier at Mayport warrant the production of an independent cost 
estimate--an industry and a government cost-estimating best practice 
that we noted should be included in credible estimates--to facilitate 
informed decisions. 

We are sending copies of this report to the appropriate congressional 
committees. We are also sending copies to the Secretary of Defense; 
the Deputy Secretary of Defense; the Under Secretary Of Defense 
(Acquisition, Technology and Logistics); and the Secretary of the 
Navy. This report also is available at no charge on the GAO Web site 
at [hyperlink, http://www.gao.gov]. 

Should you or your staff have questions concerning this report, please 
contact me at (202) 512-8246 or edwardsj@gao.gov. Contact points for 
our Offices of Congressional Relations and Public Affairs may be found 
on the last page of this report. Key contributors to this report were 
Carleen Bennett, Assistant Director; Allen Westheimer; Jennifer 
Echard; Dave Hubbell; Carol Petersen; Cheryl Weissman; and Michael 
Willems. 

Signed by: 

Jack E. Edwards:
Director, Defense Capabilities and Management: 

Enclosure: 

[End of section] 

List of Committees:
The Honorable Carl Levin:
Chairman:
The Honorable John McCain:
Ranking Member:
Committee on Armed Services:
United States Senate: 

The Honorable Daniel K. Inouye:
Chairman:
The Honorable Thad Cochran:
Ranking Member:
Subcommittee on Defense:
Committee on Appropriations:
United States Senate: 

The Honorable Howard P. McKeon:
Chairman:
The Honorable Adam Smith:
Ranking Member:
Committee on Armed Services:
House of Representatives: 

The Honorable C. W. Bill Young:
Chairman:
The Honorable Norman D. Dicks:
Ranking Member:
Subcommittee on Defense:
Committee on Appropriations:
House of Representatives: 

[End of section] 

Enclosure: 

Depot Maintenance: Navy Has Revised Its Estimated Workforce Costs on 
Basing an Aircraft Carrier at Mayport, Florida: 

Briefing for Congressional Committees: 
March 03, 2011: 

Contents: 
* Introduction: 
* Congressional Direction: 
* Objectives: 
* Scope and Methodology: 
* Summary of Findings: 
* Objective 1: Potential Cost-Related Effects: 
* Objective 2: Potential Effect on Readiness: 
* Agency Comments and Our Evaluation: 
* Related GAO Products: 

Introduction: 

Decisions and Actions Taken Regarding the Planned Relocation of an 
Aircraft Carrier: 

The 2001 Quadrennial Defense Review recommended that the Navy provide 
more warfighting assets more quickly to multiple locations. 

The Navy subsequently took actions to homeport additional surface 
ships at Naval Station, Mayport, Florida. For example: 

* 2008: The Navy prepared an environmental impact statement to 
evaluate a range of options for homeporting Navy ships at Mayport. 
[Footnote 5] 

* 2009: The Navy announced its plan to homeport an aircraft carrier at 
Mayport. 

In the 2010 Quadrennial Defense Review, the Department of Defense 
(DOD) confirmed the Navy's decision to base an aircraft carrier at 
Mayport. The Navy plans to begin homeporting an aircraft carrier at 
Mayport in 2019. 

Aircraft Carrier Homeporting: 

The homeports for the Navy's 11 aircraft carriers are as follows: 

* Seven at Naval shipyards or Naval bases located near shipyards: 
- Norfolk Naval Station, Norfolk, Virginia--5 aircraft carriers; 
- Naval Base Kitsap Bremerton, Washington--1 aircraft carrier; 
- Everett Naval Station, Everett, Washington--1 aircraft carrier; 
* Four at locations not near Naval shipyards: 
- North Island Naval Air Station, San Diego, California--3 aircraft 
carriers; 
- Yokosuka Naval Base, Japan--1 aircraft carrier. 

Mayport served as a homeport to a conventionally powered aircraft 
carrier until 2007. 

All current Navy aircraft carriers are nuclear powered. The nuclear 
power plant is used to create the steam and electricity that power the 
ship's propulsion and other operating systems, such as the catapults 
for launching aircraft and the generation of fresh water. Maintenance 
of the aircraft carrier therefore involves both: 
* the nuclear power plant and, 
* the nonnuclear systems. 

Levels of Ship Maintenance: 

The Navy identifies three levels of ship maintenance: 

* Organizational – The ship's crew performs as-needed, routine tasks, 
such as replacing minor parts, lubricating machinery, and preventive 
inspections. 

* Intermediate – Navy and civilian personnel from designated 
facilities use specialized skills to conduct more extensive work on a 
schedule of periodic cycles. 

* Depot – Civilians at Naval and private shipyards perform maintenance 
that requires skills, facilities, or capacities normally beyond those 
of the organizational and intermediate levels, including ship 
overhauls, alterations, refits, restorations, and nuclear refueling. 

Maintenance for an aircraft carrier differs from that for other 
surface ships in that aircraft carriers are the only surface ships 
with nuclear propulsion systems, and all maintenance on nuclear 
propulsion systems is performed by Naval shipyard workers. 

Norfolk and Puget Sound Naval Shipyards are primarily responsible for 
maintaining the Navy's aircraft carriers. Workers from the Navy's 
other two shipyards—Pearl Harbor Naval Shipyard, Honolulu, Hawaii, and 
Portsmouth Naval Shipyard, Portsmouth, New Hampshire—also perform 
minimal carrier work. 

Naval Shipyard Maintenance Workforce: 

The current workforce for the four Naval shipyards totals about 26,500. 

Naval Sea Systems Command: 

* establishes and shapes the overall size of the Naval shipyard 
workforce based on expected workload and; 
* manages the maintenance of Navy ships and submarines. 

Naval Sea Systems Command's "One Shipyard" concept is intended to 
mitigate imbalances resulting from a Naval shipyard's having a 
workload that exceeds or falls short of its available workforce. A 
resolution may require borrowing workers from other Naval shipyards or 
loaning workers out. 

* Maintenance performed by shipyard workers at a Naval shipyard is "on 
shipyard." 

* Maintenance performed by shipyard workers at a homeport or other 
locations that are not at a Naval shipyard is "off shipyard." 

The number of Naval shipyard workers performing off shipyard 
maintenance on aircraft carriers varies, depending on the phase of an 
aircraft carrier's maintenance cycle. 

* To facilitate planning for carrier maintenance, the Navy has 
developed a general maintenance model that spans the expected 50 years 
of a carrier's lifespan in the active inventory. 

* Scheduled aircraft carrier maintenance periods are known as 
availabilities. 

- Aircraft carrier maintenance, scheduled for periods of 6 months or 
less, is ordinarily performed in the ship's homeport area. 

- Most of a carrier's maintenance is performed at the homeport. 

[End of Introduction] 

Congressional Direction: 

The House Armed Services Committee, in House Report 111-491 to 
accompany a bill for the National Defense Authorization Act for Fiscal 
Year 2011 (H.R. 5163), 

* noted that the environmental impact statement for the proposed 
homeporting of an aircraft carrier and additional ships at Mayport 
would result in temporary surges of workers traveling to Mayport; 

* raised questions about the potential impact that additional depot-
level workload would have on the sustainability, efficiency, 
capabilities, and stability of the traveling workforce under the 
Navy's "One-Shipyard" concept; and; 

* directed GAO to provide an assessment by February 15, 2011, of the 
readiness and cost impacts of aircraft carrier homeporting and 
maintenance at Mayport on the Navy's traveling workforce.[Footnote 6] 

This report is one of three GAO products that respond to the House 
Report 111-491. A second report assesses the full life cycle costs to 
be incurred by the federal government by the proposed homeporting, 
[Footnote 7] and a third future report will assess the infrastructure 
needed to support the aircraft carrier move to Mayport. 

[End of Congressional Direction] 

Objectives: 

Our objectives were to determine the extent to which: 

1. the Navy has identified potential workforce-related costs 
associated with the planned move and used cost-estimating best 
practices to do so and; 

2. the readiness of the traveling workforce may be affected by having 
an aircraft carrier homeported in Mayport, and any mitigation measures 
the Navy has planned and implemented to address any potential impact. 

[End of Objectives] 
	
Scope and Methodology: 

Objective 1 - Potential Cost-Related Effects: 

For objective 1, we took the following steps: 

* Reviewed the original (2008) and revised (2010) cost estimates for 
aircraft carrier homeporting at Mayport. 

* Interviewed DOD and Navy officials to identify the segment of the 
overall costs that are workforce related. We also interviewed these 
officials to obtain an understanding of any issues that could affect 
these costs in the future. 

* Assessed the Navy's original and revised cost estimate by using 
criteria for developing high-quality cost estimates as outlined in the 
GAO Cost Estimating and Assessment Guide.[Footnote 8] 

* Developed an independent cost estimate by following best practices 
as stated in the GAO Cost Estimating Guide. Specifically, we developed 
a risk-adjusted range of estimates (at an 80 percent confidence 
interval) of workforce-related recurring costs. We also compared the 
Navy's point estimate (which represents the most likely value for the 
cost estimate) with our estimates to determine whether the Navy's 
estimate was within our risk-adjusted range. For a direct element-by-
element comparison between our estimate and the Navy's, we compared 
the Navy's point estimate to our estimate at the 65 percent confidence 
level, which the guide considers appropriate for decision making. 

* Reviewed our preliminary findings with Navy officials to solicit 
their views on any differences between our findings and those of the 
Navy. 

Objective 2 - Potential Effect on Readiness: 

For objective 2, we took the following steps: 

* Analyzed Navy policies and instructions to understand the traveling 
workforce requirements. 

* Compared workforce performance and capabilities data on aircraft 
carrier availabilities at San Diego with data on Puget Sound and 
Norfolk Naval Shipyards' availabilities to understand how the 
traveling workforce currently conducts aircraft carrier maintenance. 

* Reviewed GAO's guidance on strategic workforce planning elements and 
compared it with Navy's workforce plans to determine the extent to 
which the plans contain or lack strategic elements. 

* Interviewed Navy officials regarding any potential impact on 
readiness and their rationale and assumptions in developing their 
mitigation strategies. 

We conducted this performance audit from June 2010 through March 2011 
in accordance with generally accepted government auditing standards. 
For both objectives, we interviewed officials at the Office of the 
Chief of Naval Operations and Naval Sea Systems Command. The 
government auditing standards require that we plan and perform the 
audit to obtain sufficient, appropriate evidence to provide a 
reasonable basis for our findings and conclusions based on our audit 
objectives. We believe that the evidence obtained provides a 
reasonable basis for our findings and conclusions based on our audit 
objectives. 

[End of Scope and Methodology] 

Summary of Findings: 

Objective 1: In 2010, the Navy revised its original (2008) estimate of 
annualized workforce-related costs from about $18 million to $8.2 
million. The Navy revised its estimate as a result of discussing its 
estimate with us and identifying more correct and complete assumptions 
than had been used to develop the original estimate. For example, the 
original estimate used the more expensive travel rates for San Diego 
instead of Mayport. To assess the validity of the revised estimate, we 
also developed an independent cost estimate. Our independent, risk-
adjusted, annualized estimate for the workforce-related recurring 
costs is about $10.6 million at the 65 percent confidence interval, 
which means that there is a 65 percent probability the actual cost 
will be $10.6 million or less. We also estimated that these risk-
adjusted costs could range from $5.5 million to $14.1 million. 
[Footnote 9] The difference is attributable in part to our estimate 
being based on a risk analysis while the Navy's was not. Our 
assessment of the Navy's cost-estimating procedures found that the 
Navy's procedures met best practices to various degrees. For example, 
the Navy's procedures met the requirements to comprehensively include 
both types of workforce-related costs (traveling and permanently 
stationed employee costs) involved in the move. However, the Navy's 
procedures minimally met the credible criteria because they did not, 
among other things, include risk and sensitivity analyses or an 
independent cost estimate. 

Objective 2: The Navy has not begun to identify or document potential 
effects on readiness that might occur as a result of the proposed move 
nor has it identified workforce-related mitigation strategies because 
the move is years away. However, Navy officials indicated that the 
U.S. Navy Depot Maintenance Strategic Plan outlines strategies that 
will be used to address potential risks to readiness. Also, they 
indicated that they will begin to implement these strategies 4 to 5 
years before moving the aircraft carrier to Mayport. We found that the 
Navy has processes to manage the workforce that include depot workers 
traveling to other locations to perform aircraft carrier maintenance. 
While the move to Mayport will result in increased travel for the 
workforce, Navy officials told us that they currently meet workforce 
travel requirements while staffed almost entirely by workers who 
voluntarily elect to travel. Navy officials do not anticipate any 
challenges in identifying a sufficient number of workers with the 
appropriate skills to perform maintenance work at Mayport. Further, 
Navy officials have indicated that the performance of the traveling 
workforce conducting remote aircraft carrier depot maintenance 
slightly exceeds that of workers requiring no travel. 

We are not making any recommendations in this report because we are 
issuing another report in March 2011 that addresses and makes 
recommendations to improve the Navy's overall costs of moving an 
aircraft carrier to Mayport. 

[End of Summary of Findings] 

Objective 1: Potential Cost-Related Effects: 
Correcting Assumptions in the Navy's Original Cost Estimates Resulted 
in Smaller Revised Estimated Workforce Costs: 

The Navy's revised annualized cost estimate is lower-—$8.2 million 
versus $17.9 million—-than its original estimate for workforce-related 
costs associated with moving an aircraft carrier to Mayport. 

As a result of our discussions with Navy officials, the Navy revised 
its original estimate and the three assumptions that did not correctly 
or fully represent future planned conditions. 

* The Navy originally used the more expensive per diem for San Diego, 
California, rather than the one of Mayport, Florida. 

* The original estimate included an overstated amount of workload to 
be performed at Mayport and therefore overstated the amount of travel 
costs. Specifically, an assumption used in the original estimate did 
not take into account a projected 39-month drydocking that must be 
performed at Norfolk. 

* The Navy originally estimated that 50 workers rather than 12 workers 
would be permanently stationed at Mayport. In its revised estimate, 
the Navy did not include travel and per diem costs for 38 workers it 
had incorrectly assumed would be permanently based at Mayport. 

The lack of documentation for the original estimate made it difficult 
for us to identify assumptions and errors. Navy officials stated that 
the constrained deadlines caused them to not generate supporting 
documentation for the cost estimates. 

Table 1. Recurring, Annualized Workforce-related Costs of Moving a 
Carrier to Mayport: 

Source: Original November 2008 estimate; 
Costs: Travel: $12.9 million; 
Costs: Permanently stationed employees: $5.0 million; 
Costs: Total: $17.9 million. 

Source: Revised August 2010 estimate; 
Costs: Travel: $7.0 million; 
Costs: Permanently stationed employees: $1.2 million; 
Costs: Total: $8.2 million. 

Decrease in estimated costs: 
Costs: Travel: $5.9 million; 
Costs: Permanently stationed employees: $3.8 million; 
Costs: Total: $9.7 million. 

Source: GAO analysis of DOD data. 

[End of table] 

The Navy's Revised Estimate Does Not Account for Cost Risks: 

Our independent, risk-adjusted, annualized estimate for the workforce-
related recurring costs is about $10.6 million at the 65 percent 
confidence interval, which means that there is a 65 percent 
probability the actual cost will be $10.6 million or less.[Footnote 10] 

We also estimated that these risk-adjusted costs could range from $5.5 
million to $14.1 million at the 80 percent confidence interval, which 
means that there is a 80 percent probability that the actual cost will 
be within that range. The Navy's non-risk adjusted estimate of $8.2 
million falls within our range. 

The differences between the estimating methods are as follows: 

* Our estimate is based on actual expenses incurred for the USS Ronald 
Reagan planned incremental availability in 2009 in San Diego because 
this availability is the one most similar to the ones expected to 
occur at Mayport. In addition, we used a risk analysis, which 
evaluates each cost estimate variable for uncertainty, to estimate a 
range of costs. 

* The Navy based its estimate on estimated expenses, for example, the 
total number of shipyard workers and the number of person-days for the 
traveling workforce. The Navy developed its estimate with a general 
cost-estimating model that had been validated by an independent entity 
at a university, but the Navy had not had its original or revised cost 
estimate independently validated before we developed our estimate. 
Moreover, the Navy's estimate did not include a risk analysis. 

Both methods factored in the total number of maintenance person-days 
over an aircraft carrier's life cycle and calculated a life cycle and 
an annualized estimate. 

Characteristics of a High-Quality Cost Estimate That Can Be Used for 
Making Informed Decisions: 

Using industry and government cost-estimating best practices, we 
identified the characteristics of a high-quality cost estimate that 
management can use for making informed decisions:[Footnote 11] A cost 
estimate is: 

* comprehensive when it accounts for all possible costs associated 
with a project and is structured in sufficient detail to ensure that 
costs are neither omitted nor double-counted, and the estimating 
teams' composition is commensurate with the assignment; 

* well-documented when supporting documentation is accompanied by a 
narrative explaining the process, sources, and methods used to create 
the estimate and contains the underlying data used to develop the 
estimate; 

* accurate when it is based on an assessment of the costs most likely 
to be incurred and is not overly conservative or too optimistic; and; 

* credible when it has been cross-checked with an independent cost 
estimate, the level of confidence associated with the point estimate 
has been identified through a risk and uncertainty analysis, and a 
sensitivity analysis has been conducted—that is, the project has 
examined the effect of changing one assumption related to each project 
activity while holding all other variables constant in order to 
identify which variable most affects the cost estimate. 

The Navy's Procedures Used for the Revised Estimate Met Cost-
estimating Best Practices to Various Degrees: 

In its original (2008) estimate of annualized, recurring workforce 
costs, the Navy did not fully follow cost-estimating best practices. 
Among other things, that estimate lacked supporting documentation. 

For the revised estimate, we determined that the Navy followed the 
best practices to various degrees:[Footnote 12] 

* Comprehensive: Met — The Navy's procedures met the requirements to 
comprehensively include both types of workforce-related costs 
(traveling and permanently stationed employees' costs) involved in the 
move. 

* Well-documented: Partially met — The Navy's documentation provided 
the formula to calculate travel costs but did not supply source data 
and assumptions for the workers projected to be permanently stationed 
at Mayport. The Navy documented travel and per diem costs in a 
spreadsheet. However, we could not independently trace the cost 
information back to source documentation. 

* Accurate: Partially met — For the revised estimate, the Navy 
accounted properly for inflation, changed the previously cited 
incorrect assumptions, and based costs on a validated cost model. The 
Navy's travel and permanent on-site labor costs were not based on an 
assessment of the most likely costs as the Navy did not perform a risk 
analysis. 

* Credible: Minimally met — The Navy identified cost drivers, but the 
cost drivers were not checked to determine whether alternative methods 
produce similar results. The Navy's estimate does not include 
sensitivity or risk and uncertainty analyses. Also, the Navy did not 
compare its estimate to an independent cost estimate conducted by a 
group outside the acquiring organization. 

The Navy Did Not Fully Follow Cost-Estimating Best Practices for the 
Overall Revised Estimated Costs Associated with the Move: 

In another March 2011 report that examined the overall revised 
estimated costs associated with the move, we found that the Navy did 
not fully follow cost-estimating best practices.[Footnote 13] 

* In that report, we recommended that the Navy improve future 
revisions to its Mayport aircraft carrier homeporting cost estimate as 
part of the annual budgetary process or in response to future 
congressional requests. 

We are not making a separate recommendation in this report on 
following cost-estimating best practices because the recommendation in 
the other report encompasses workforce costs. 

[End of Objective 1] 

Objective 2: Potential Effect on Readiness: 

The Navy Has Not Identified Effects on Readiness or Mitigation 
Strategies Because the Move Is Years Away: 

Because the move is still 8 years away, the Navy has not begun to 
identify and document potential workforce readiness effects associated 
with the move. However, Navy officials indicated that the U.S. Navy 
Depot Maintenance Strategic Plan outlines strategies that will be used 
to address potential risks to readiness. Also, they indicated that 
they will begin to implement these strategies 4 to 5 years before 
moving the aircraft carrier to Mayport. 

A Naval Sea Systems Command instruction states that the workforce 
management goal is to ensure the right person, with the right skills, 
is assigned to the right task at the right time.[Footnote 14] To help 
meet this goal, the Navy: 

* uses a resource strategic planning strategy that provides for an 
adequately trained workforce of sufficient size, based on goals for 
hiring that reflect skill needs and attrition, that corrects for 
workload imbalances and; 

* collects workforce status information such as the size of the 
available workforce, the amount of overtime, the percentage of workers 
in each of the trades that are experienced journeyman, and the numbers 
of workers loaned from one Naval shipyard to another to balance the 
workload across shipyards. 

DOD's Risk Management Guide for DOD Acquisition[Footnote 15] and GAO's 
risk management framework[Footnote 16] address the importance of 
evaluating alternatives to address risk and selecting and implementing 
the appropriate alternatives to mitigate potential risks. 

Navy Uses Routine Strategies to Manage the Workforce: 

Although the Navy does not report Naval shipyard workforce status in 
readiness terms-—the sustainability, efficiency, capability, and 
stability of the workforce as cited in the House report—-the Navy does 
collect data and monitor conditions that are related to these issues. 

We found that Navy shipyards collect data such as the shipyard 
workforce's total travel and the turnaround rate (the frequency with 
which its workers travel); however, they are not required to regularly 
collect and report this information. 

The Navy's shipyard workforce managers routinely consider balancing 
workloads among shipyards to avoid the risk of not meeting ship 
maintenance schedules. 

Navy documents and officials state that the Navy is taking steps to 
address current and future attrition. 

* Each shipyard will hire a minimum of 100 apprentices every year, as 
previously directed by the Senate Committee on Appropriations, 
[Footnote 17] and it will hire entry-level workers. 

* The Puget Sound Naval Shipyard and Norfolk Naval Shipyard plan to 
hire over 200 apprentices every year, per shipyard. 

Shipyard Workforce Travels to Perform Aircraft Carrier Maintenance: 

Navy officials told us that the "One Shipyard" concept and workforce-
shaping procedures ensure that the Navy will have the required number 
of workers and skill sets to meet current and planned maintenance 
requirements, such as those for Mayport. 

* On any given day, each shipyard has workers traveling to other 
locations to perform aircraft carrier maintenance. For example, during 
fiscal year 2010, the Puget Sound Naval Shipyard workforce averaged 
more than 600 workers per day on travel. 

* Navy officials stated that they typically get almost all volunteers 
to travel, and thus have to compel only a small number of workers to 
travel. 

* The traveling workforce has skills and experience similar to those 
of the overall workforce. 

As shown in figure 1, a recurring 8-year aircraft carrier maintenance 
cycle at Mayport would include two 6-month maintenance availabilities 
and other shorter maintenance efforts. Approximately 650 workers per 
day would be on temporary duty travel during each 6-month availability. 

Figure 1: 50-Year Aircraft Carrier Maintenance Cycle: 

[Refer to PDF for image: illustrated timeline] 

32 months: 
Planned Incremental Availability:
* 6 months, 269,000 person-days[A]; 
* performed in the Homeport area; 
* 60% public/40% private; 
* approximately 800 personnel (at the peak) from public
shipyards; 
* 12 occurrences throughout the 50 year ship lifecycle. 

32 months: 
Carrier Incremental Availability: 
* 1 month, 10,000 person-days[A]; 
* performed in the Homeport area; 
* 60% public/40% private; 
* approximately 200 personnel (at the peak) from public shipyards; 
* 32 occurrences throughout the 50 year ship lifecycle. 

8 years: 
Docking Planned Incremental: 
* 10.5 months, 444,000 person-days[A]; 
* performed at the a Naval shipyard; 
* 80% public/20% private; 
* 4 occurrences throughout the 50 year ship lifecycle. 

50 years: 
Refueling Complex Overhaul: 
* 39 months, 3,267,000 person-days[A]; 
* performed at a private shipyard; 
* 60% public/40% private; 
* accomplished at about 23 years service; 
* 1 occurrence throughout the 5D year ship lifecycle. 

[A] Estimated number of person-days-—Actual number of person-days 
required will be dependent on the aircraft carrier's maintenance needs. 

Note: In addition to these availability maintenance periods, aircraft 
carriers have other periods of scheduled maintenance performed in the 
homeport area. 

Source: U.S. Navy] 

[End of figure] 

Performance of Traveling Workforce is Slightly Better Than That of the 
Workforce at the Shipyards: 

According to Naval Sea Systems Command officials, the traveling 
workforce's performance rate for aircraft carrier availabilities—-
measuring the actual number of person-days needed to complete an 
availability against the number of person-days planned—-is slightly 
better than that for the carrier availabilities performed at Naval 
shipyards, where no travel is required. 

According to Navy officials, better performance is achieved by the 
traveling workforce because that workforce: 

* is assigned for a specified period and works as part of the same 
team performing scheduled maintenance tasks on a single Navy ship; 

* is working away from the home shipyard, reducing the likelihood of 
workers (1) being reassigned to perform tasks on other ships or at 
other shipyards or (2) attending to personal and family-related 
responsibilities typically experienced while at home; and; 

* is working more overtime, which in turn improves performance rates. 

Savings achieved through the slightly better performance must be 
considered against the costs of overtime and travel (cited in our 
answer to objective 1) associated with conducting maintenance away 
from the shipyards. 

The Navy Has Not Identified Workforce-Related Mitigation Strategies 
for the Aircraft Carrier Move Because the Move Is Years Away: 

Naval Sea Systems Command officials told us that they have not 
identified workforce-related risk mitigation strategies because it 
would be speculative to discuss any mitigation strategies at this 
time. They also said: 

* The U.S. Navy Depot Strategic Plan outlines risk-mitigation steps 
that the service has used successfully in the past. 

* The Navy will begin to implement relevant strategies about 4 to 5 
years before the planned move. 

* The specific aircraft carrier assigned to Mayport will not be 
identified until around 2 years prior to the move, and additional 
adjustments might need to be made to mitigate potential workforce-
related effects. 

* The aircraft carrier's homeport location is not a factor in 
workforce planning. This planning is based on such factors as the 
number of aircraft carriers and their maintenance condition. 

[End of Objective 2] 

Agency Comments and Our Evaluation: 

In oral comments on a draft of this report, the Navy's Director, Fleet 
Readiness Division, stated that the Navy's workforce cost estimate was 
based on approved models used in the Planning, Programming, Budgeting, 
and Execution process and that these models are validated every 3 
years by an outside organization. The Navy stated that it will not 
seek an independent estimate for each of the thousands of estimates it 
produces because it would be time and cost prohibitive. 

Our report acknowledges that the Navy's cost estimates were based on 
validated models. However, we also identified problems in the 
application of those models. Among other things, we noted that the 
Navy's estimate minimally met the criteria for a credible estimate 
because: 

* cost drivers were not checked to determine whether alternative 
methods produced similar results, 

* the estimate did not include a sensitivity risk analysis, and, 

* the estimate did not provide evidence to indicate that the Navy's 
estimate was compared to an independent estimate from an outside 
organization. 

We recognize that resource constraints limit the Navy's ability to 
obtain independent estimates for all of its cost estimates, but we 
continue to believe that cost, workforce, and other concerns raised 
about homeporting an aircraft carrier at Mayport warrant the 
production of an independent cost estimate-—an industry and a 
government cost-estimating best practice-—to facilitate informed 
decisions. 

[End of Agency Comments and Our Evaluation] 
	
Related GAO Products: 

Defense Infrastructure: Navy Can Improve the Quality of Its Cost 
Estimate to Homeport an Aircraft Carrier at Naval Station Mayport. 
[hyperlink, http://www.gao.gov/products/GA0-11-309]. Washington, D.C.: 
March 3, 2011. 

Depot Maintenance: Improved Strategic Planning Needed to Ensure That 
Navy Depots Can Meet Future Maintenance Requirements. [hyperlink, 
http://www.gao.gov/products/GA0-10-585]. Washington, D.C.: June 11, 
2010. 

Defense Infrastructure: Opportunities Exist to Improve the Navy's 
Basing Decision Process and DOD Oversight. [hyperlink, 
http://www.gao.gov/products/GA0-10-482]. Washington, D.C.: May 11, 
2010. 

Human Capital: Key Principles for Effective Strategic Workforce 
Planning. [hyperlink, http://www.gao.gov/products/GAO-04-39]. 
Washington, D.C.: December 11, 2003. 

DOD Civilian Personnel: Improved Strategic Planning Needed to Help 
Ensure Viability of DOD's Civilian Industrial Workforce. [hyperlink, 
http://www.gao.gov/products/GAO-03-472]. Washington, D.C.: April 30, 
2003. 

[End of Briefing Slides} 

Footnotes: 

[1] While the Navy's final environmental impact statement notes a 3- 
year depot-level maintenance cycle for the aircraft carrier, the Navy 
stated in its oral comments that the maintenance cycle is 32 months. 

[2] GAO, GAO Cost Estimating and Assessment Guide: Best Practices for 
Developing and Managing Capital Program Costs, [hyperlink, 
http://www.gao.gov/products/GAO-09-3SP] (Washington, D.C.: March 2009). 

[3] The range is based on the 80 percent confidence level, which means 
that there is an 80 percent probability that the actual cost will fall 
within the stated range. 

[4] GAO, Defense Infrastructure: Navy Can Improve the Quality of Its 
Cost Estimate to Homeport an Aircraft Carrier at Naval Station 
Mayport, Florida, [hyperlink, http://www.gao.gov/products/GAO-11-309] 
(Washington, D.C.: Mar. 3, 2011). 

[5] Department of the Navy, Final Environmental Impact Statement for 
the Proposed Homeporting of Additional Surface Ships at Naval Station 
Mayport, Florida, November 2008. 

[6] We provided the draft report to DOD and the House Armed Services 
Committee on January 21, 2011 and agreement was made that we will 
issue this report at a later date. 

[7] GAO, Defense Infrastructure: Navy Can Improve the Quality of Its 
Cost Estimate to Homeport an Aircraft Carrier at Naval Station 
Mayport, Florida, [hyperlink, http://www.gao.gov/products/GAO-11-309] 
(Washington, D.C.: Mar. 3, 2011). 

[8] GAO, GAO Cost Estimating and Assessment Guide: Best Practices for 
Developing and Managing Capital Program Costs, [hyperlink, 
http://www.gao.gov/products/GAO-09-3SP] (Washington, D.C.: March 2009). 

[9] The range is based on the 80 percent confidence interval, which 
means that there is an 80 percent probability that the actual cost 
will fall within the stated range. 

[10] In accordance with the principles outlined in the GAO Cost 
Estimating and Assessment Guide, the 65 percent confidence interval is 
appropriate for decision making. 

[11] [hyperlink, http://www.gao.gov/products/GAO-09-3SP]. 

[12] Met: The Navy provided complete evidence that satisfies the 
entire criterion. Substantially met: The Navy provided evidence that 
satisfies a large portion of the criterion. Partially met: The Navy 
provided evidence that satisfies about half of the criterion. 
Minimally met: The Navy provided evidence that satisfies a small 
portion of the criterion. Not met: The Navy 17 provided no evidence 
that satisfies any of the criterion. 

[13] [hyperlink, http://www.gao.gov/products/GA0-11-309]. 

[14] Naval Sea Systems Command Instruction 4850.11 (Jan. 15, 2010). 

[15] DOD, Risk Management Guide for DOD Acquisition, Sixth Edition, 
August 2006. 

[16] GAO, Risk Management Further Refinements Needed to Assess Risks 
and Prioritize Protective Measures at Ports and Other Critical 
Infrastructure, [hyperlink, http://www.gao.gov/products/GAO-06-91], 
(Washington, D.C.: Dec. 15, 2005). 

[17] Senate Report 110-155 to accompany the bill that later became the 
Department of Defense Appropriations Act, 2008 (H.R. 3222) (Sept 14, 
2007); Senate Report 111-74 to accompany the bill that later became 
the Department of Defense Appropriations Act, 2010 (H.R. 3326) (Sept 
10, 2009). 

[End of section]