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Military Service Uniforms: DOD Could Better Identify and Address Out-of-Pocket Cost Inequities

GAO-21-120 Published: Feb 25, 2021. Publicly Released: Feb 25, 2021.
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Fast Facts

For new enlisted personnel, the military services provide uniforms (worth from $1,600-$2,400) and then annual replacement allowances. Enlisted personnel may have out-of-pocket costs, too. For example, the Air Force and Marines pay for an all-weather coat. The Army does not.

For new officers, the services generally provide $400 for uniforms and no replacement allowance.

When uniforms change, out-of-pocket costs to servicemembers can result. These vary by service, gender, and rank.

During the past 10 years, Navy and Marine Corps female officers were most affected by uniform changes.

We made recommendations to address any cost inequities and more.

Enlisted servicemembers line up with their clothing bags to receive uniforms.

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Highlights

What GAO Found

While the military services—Army, Navy, Marine Corps, and Air Force—provide an annual clothing allowance to replace uniform items initially issued to enlisted service members, GAO found that some items are excluded from the allowance. This can result in out-of-pocket costs for both female and male enlisted service members. Moreover, DOD's uniform allowance policy does not provide the services with consistent criteria for designating which items are considered uniquely military and included in the allowance, and which items are not and are excluded from the allowance. For example, the Air Force and Marine Corps provide an allowance for an all-weather coat, but the Army does not.

We found these differences in replacement allowances can also contribute to differences in out-of-pocket costs by service and gender for enlisted service members (see figure). Developing consistent criteria for uniquely military items and periodically reviewing uniform replacement allowances could strengthen DOD's ability to identify and address any out-of-pocket cost differences across the services as well as between female and male enlisted service members.

Number and Total Value of Fiscal Year 2020 Enlisted Service Member Clothing Items Included in the Initial Clothing Issue but Excluded from the Services' Calculations for Standard Cash Clothing Replacement Allowances, by Service and Gender

Highlights_5_v1_104131-01

The military services made numerous uniform changes over the past 10 years and the changed uniform items were generally more expensive. GAO found that Navy and Marine Corps female enlisted service members and officers were most affected by uniform changes. In addition, GAO found that uniform changes could result in higher costs for officers who generally pay out-of-pocket for uniform costs. While the services have the authority to determine what uniforms are required for enlisted service members and officers, uniform changes have the potential to drive out-of-pocket costs for both. With equity as an underlying principle for compensation, a review of the services' uniform changes and resulting costs could help minimize out-of-pocket cost differences across the department and between genders.

Why GAO Did This Study

The total value of military uniform items for a newly enlisted service member ranges from about $1,600 to $2,400, depending on the military service. Over the course of their careers, service members must replace and maintain their uniforms.

The conference report accompanying the National Defense Authorization Act for Fiscal Year 2020 included a provision for GAO to study service members' out-of-pocket costs for uniforms. Among other objectives, this report 1) assesses the extent to which differences exist in out-of-pocket costs for enlisted service member uniforms, by military service and by gender; and 2) examines the extent to which the military services have changed uniforms over the past 10 years, and how the costs of these changes have varied by service, enlisted or officer status, and gender. GAO reviewed DOD policies and service data on uniform allowances, enlisted and officer required uniform items and their costs, and changes made to uniforms since 2010. GAO also interviewed relevant DOD officials and service organization representatives.

Recommendations

GAO is making four recommendations to improve DOD's understanding of out-of-pocket costs and to address any cost differences, including that it develop consistent criteria for excluding items from replacement allowances and review planned uniform changes. DOD concurred with all four recommendations.

Recommendations for Executive Action

Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should ensure the Under Secretary of Defense for Personnel and Readiness, in conjunction with the Secretaries of the military departments, develops consistent criteria for determining which uniform or clothing items are considered uniquely military across the services, in part to reduce differences in out-of-pocket costs incurred by enlisted service members across the services and by gender within a service. (Recommendation 1)
Closed – Implemented
DOD concurred with this recommendation. DOD provided updates on steps taken in response to this recommendation and the Fiscal Year 2022 National Defense Authorization Act (Section 571) that subsequently required DOD to establish criteria, consistent across the military services, for determining which uniform or clothing items are considered uniquely military for purposes of calculating the standard cash clothing replacement allowances, in part to reduce differences in out-of-pocket costs incurred by enlisted service members across the military services and by gender within a military service. In October 2024, DOD issued a directive-type memorandum that establishes policy, assigns responsibilities, and provides procedures for the classification of uniform clothing, the periodic review of monetary clothing allowances, and the out-of-pocket cost standards for uniform clothing. Specifically, the guidance sets forth consistent criteria for determining uniform and clothing items that are to be considered uniquely military across the services, which are included in allowances for military uniforms. The guidance also sets forth requirements for periodic reviews, stating that reviews will help control the variance of out-of-pocket costs for enlisted service members by gender. The requirements set forth in this guidance address the recommendation.
Department of Defense The Secretary of Defense should ensure the Under Secretary of Defense for Personnel and Readiness, in conjunction with the Secretaries of the military departments, periodically reviews the items included in the services' calculation of standard cash clothing replacement allowances for enlisted service members to ensure consistency and address out-of-pocket cost differences, as appropriate, across the services and by gender within a service. (Recommendation 2)
Closed – Implemented
DOD concurred with this recommendation. DOD provided updates on steps taken in response to this recommendation and the Fiscal Year 2022 National Defense Authorization Act (Section 571) that subsequently required DOD to periodically review all uniform clothing plans of each military service to identify data needed to facilitate cost discussions and make recommendations. It further required DOD to review calculations of each military service for standard clothing replacement allowances for enlisted members, in order to develop a standard by which to identify differences, every five years. DOD was also required to review the initial clothing allowances for officers at least every 10 years. DOD was also required to review all plans of each military service for changes to uniform items to determine if planned changes will result in cost differences. The Secretary of Defense issued a memorandum in September 2024 that directed a review of the enlisted monetary uniform replacement allowance rates to ensure they are sufficient. In October 2024, DOD issued a directive type memorandum that establishes policy, assigns responsibilities, and provides procedures for the classification of uniform clothing, the periodic review of monetary clothing allowances, and the out-of-pocket cost standards for uniform clothing. Specifically, the guidance requires a periodic review of the items included in the services' calculation of standard cash clothing allowances for enlisted service members to ensure consistency across the services, and states that these reviews will help control the variance of out-of-pocket costs for enlisted service members by gender within each military service. The requirements set forth in this guidance address the recommendation.
Department of Defense The Secretary of Defense should ensure that the military services submit their respective plans for changing uniform items, including the estimated costs associated with the change, to the Under Secretary of Defense for Personnel and Readiness for review. (Recommendation 3)
Closed – Implemented
DOD concurred with this recommendation. In October 2024, DOD issued a directive type memorandum that establishes policy, assigns responsibilities, and provides procedures for the classification of uniform clothing, the periodic review of monetary clothing allowances, and the out-of-pocket cost standards for uniform clothing. The guidance requires the military departments to submit the plans for any change to a military-unique uniform clothing item that would affect only enlisted Service members of one gender to be reviewed by the Director of Military Compensation Policy on behalf of the Deputy Assistant Secretary of Defense. If a military department has cause to believe the planned change may create an out-of-pocket cost to one gender, the plan must include proposed internal controls to mitigate the risk of such cost from occurring. The requirements set forth in this guidance address the recommendation.
Department of Defense The Secretary of Defense should ensure the Under Secretary of Defense for Personnel and Readiness reviews military service plans for changing uniform items to determine any potential out-of-pocket cost differences among the services or among genders within a service that may result, and to recommend any adjustments to ensure equity, as appropriate. (Recommendation 4)
Closed – Implemented
DOD concurred with this recommendation. DOD provided updates of steps taken in response to this recommendation and the Fiscal Year 2022 National Defense Authorization Act (Section 571) that subsequently required that each Secretary of a military department shall prescribe regulations that ensure that if a change to a uniform of a military service affects only enlisted members of one gender, an enlisted member of such gender in that military service shall be entitled to an allowance equal to the out-of-pocket cost related to such change. In October 2024, DOD issued a directive type memorandum that establishes policy, assigns responsibilities, and provides procedures for the classification of uniform clothing, the periodic review of monetary clothing allowances, and the out-of-pocket cost standards for uniform clothing. The guidance requires the military departments to submit the plans for any change to a military-unique uniform clothing item that would affect only enlisted Service members of one gender to be reviewed by the Director of Military Compensation Policy on behalf of the Deputy Assistant Secretary of Defense. If a military department has cause to believe the planned change may create an out-of-pocket cost to one gender, the plan must include proposed internal controls to mitigate the risk of such cost from occurring. The requirements set forth in this guidance address the recommendation.

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Topics

Clothing allowancesMilitary departmentsMilitary forcesPrice inflationProjectionsUniformsAllowancesMilitary readinessMilitary compensationWomen