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MASAD-82-32 1 (1982-04-19)

handle is hein.gao/gaobabddz0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 MMeON ANAI.YMU AN B-206613 APRIL 19, 1982 The Honorable Carl M. Levin United States Senate Dear Senator Levin: 118198 Subject: B-1B Bomber Program Baseline Costs (MASAD-82-32) In accordance with your letter of April 12, 1982, and further discussions with Mr. Peter Lennon of your staff, we have examined whether (1) research and development costs for the Common Strategic Rotary Launcher (CSRL) should be included in the baseline cost es- timate for the B-lB program and (2) all the costs associated with fully equipping the B-lB to carry and launch air-launched cruise missiles were included in the baseline cost estimate. CSRL COSTS SHOULD NOT BE INCLUDED IN BASELINE ESTIMATES Since the CSRL is to be a common system planned to be used in the B-52H, B-lB, and eventually a new bomber, we do not believe that research and development costs for the CSRL should be included as an integral part of the baseline cost estimate for the B-lB bomber program. Such total costs should be shown as a related cost to the B-IB program in a clearly identifiable manner. The current B-lB estimate includes costs for a launcher which is unique to the B-lB. If the Department of Defense decides to use the CSRL for the B-1B, then the programed cost associated with the unique launcher currently in the baseline should be reconciled with the CSRL program. COSTS TO BE INCLUDED IN BASELINE ESTIMATES The costs associated with fully equipping the B-lB, including all components, avionics, hardware, and software, may be higher than what is included in the current baseline estimate. Although we have been unable to fully determine these additional costs and associated equipment, some additional costs would be incurred if a second inertial navigation system is added. (951695)