| Financial Management: Contracts Classified as Unreconcilable by the Defense Finance and Accounting Service Columbus (Contract DAAA09-81-G-2008-0031) |
01 APR 2005 |
19 pages |
| Authors:
Paul J. Granetto; James L. Kornides; John K. Issel; Clarence E. Knight III; John Frawley; Karen M. Bennett; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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 | Army contract DAAA09-81-G-2008/0031 was awarded to the Mine Safety Appliances Company (MSA) on May 5, 1983, to provide 542,873 chemical and biological masks to the Army. The procurement contracting office was located at the Tank Automotive and Armaments Command (TACOM) in Rock Island, Illinois. The Army made 101 modifications to the contract during its life and obligated a total of $123.8 million. Defense Contract Management Agency (DCMA), Pittsburgh, Pennsylvania, personnel ... |
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| Financial Management: Contracts Classified as Unreconcilable by the Defense Finance and Accounting Service Columbus (Contract No. F30602-81-C-0153) |
14 MAR 2005 |
22 pages |
| Authors:
Paul J. Granetto; James L. Kornides; John K. Issel; Clarence E. Knight Iii.; Karen M. Bennett; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| Air Force contract F30602-81-C-0153 was awarded to the Harris Corporation on April 22, 1981, to design and provide Vinson Autovon Secure Voice Terminals (secure communication devices) for use throughout DoD. Rome Air Development Center at Griffis Air Force Base, New York, awarded the contract and initially obligated 89,675,382. According to records in the Mechanization of Contract Administration Services (MOCAS) system, the total contract value and the amount obligated over the ... |
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| Financial Management: Contracts Classified as Unreconcilable by the Defense Finance and Accounting Service |
02 DEC 2004 |
22 pages |
| Authors:
Paul J. Granetto; James L. Kornides; John K. Issel; Clarence E. Knight III; John P. Frawley; Karen M. Bennett; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| Army contract DAAH01-92-C-R399 was awarded to Science Applications International Corporation (SAIC) on August 28, 1992, to provide systems and software engineering support for the U.S. Army. The procuring contract office was located at the U.S. Army Aviation & Missile Command (AMCOM) in Huntsville, Alabama. The Defense Contract Management Agency (DCMA) office in San Diego, California, administered the contract. The Army made 388 modifications to the contract during its life. The ... |
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| Financial Management: Assessment of the U.S. Army Corps of Engineers, Civil Works, FY 2004 Beginning Financial Statement Balance of Construction-In- Progress |
28 OCT 2004 |
40 pages |
| Authors:
Paul J. Granetto; James L. Kornides; Amy J. Frontz; Anthony C. Hans; Kevin C. Currier; James C. Darrough; Brian L. Henry; Brian M. Stumpo; Bethany L. Seiple; Lusk F. Penn; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| Our overall audit assessment objective was to determine whether USACE, Civil Works, CIP assets were ready for audit. Specifically, we determined whether USACE had corrected the deficiencies we identified during FY 2003 and whether the financial reporting of CIP assets was consistent with GAAP. We also reviewed the management control program as it related to the audit objective. |
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| Financial Management: DoD Antideficiency Act Reporting and Disciplinary Process |
14 OCT 2004 |
46 pages |
| Authors:
Paul J. Granetto; James L. Kornides; Mark Starinsky; Lisa S. Sherck; Amber M. Bell; Rebecca J. Thompson; Kelly E. Prillaman; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| Who Should Read This Report and Why? Senior DoD managers who are responsible for preventing or investigating Antideficiency Act (ADA) violations or for disciplining ADA violators should read this report. Background. The Office of the Under Secretary of Defense (Comptroller)/Chief Financial Officer requested that we review the timeliness of the Defense Department's violation reporting and the appropriateness of the discipline administered for ADA violations. The ADA prohibits Federal employees from ... |
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| Financial Management: Ordnance Accountability at Fleet Combat Training Center Atlantic (D-2003-084) |
29 APR 2003 |
23 pages |
| Authors:
Paul J. Granetto; Richard B. Bird; James L. Kornides; John K. Issel; Eric T. Thacker; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| Navy officials and commanders responsible for accountability of ordnance assets should read this report. It discusses controls over ordnance inventory that are necessary for accurate reporting of financial, logistical, and operational data. The audit was performed in support of Public Law 101-576, the "Chief Financial Officers Act of 1990," November 15, 1990, as amended by Public Law 103-356, the "Federal Financial Management Act of 1994," October 13, 1994. This report ... |
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| Financial Management: Financial Reporting of Deferred Maintenance Information on Navy Weapon Systems for FY 2002 |
06 MAR 2003 |
31 pages |
| Authors:
Paul J. Granetto; Richard B. Bird; James L. Kornides; Stuart D. Dunnett; Ted R. Paulson; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| The Federal Accounting Standards Advisory Board requires Federal entities to provide supplemental information on deferred maintenance as part of the entities' financial statements. The Federal Accounting Standards Advisory Board defines deterred maintenance as maintenance that was not performed when it should have been or maintenance that was scheduled and then was delayed until a future period. The Navy reported an estimated $ 1.3 billion of deterred maintenance at the beginning ... |
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| Financial Management: Reopening of Contracts in the Mechanization of Contract Administration Services System |
16 JAN 2003 |
29 pages |
| Authors:
Paul J. Granetto; Richard B. Bird; James L. Kornides; John K. Issel; Clarence E. Knight III; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| The Defense Finance and Accounting Service planned to replace the payment and entitlement function performed by the Mechanization of Contract Administration Services system with a new or modified system. In anticipation of transitioning to the new contract payment system, the Defense Finance and Accounting Service and the Defense Contract Management Agency were attempting to close out as many contracts as possible. The Defense Finance and Accounting Service, Columbus and the ... |
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| Financial Management: Naval Air Systems Command Financial Reporting of Non-Ammunition Operating Material and Supplies for FY 2002 |
08 NOV 2002 |
24 pages |
| Authors:
Paul J. Granetto; Richard B. Bird; James L. Kornides; John K. Issel Walter J. Cainey; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| DoD defines OM&S as tangible personal property that is to be consumed in normal operations. The Department of the Navy (Navy) non-ammunition OM&S is made up of appropriations purchase account principal end items, sponsor-owned material, appropriations purchase account secondary inventory items, and residual assets. The total value of the non-ammunition OM&S that was reported by the Navy for FY 2001 was $25.4 billion. The Naval Air Systems Command reported $16.5 ... |
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| Valuation of Inventories in the Defense Logistics Agency Standard Automated Materiel Management System |
22 OCT 2001 |
49 pages |
| Authors:
Paul J. Granetto; Richard Bird; James L. Kornides; Amy J. Frontz; Kevin C. Currier; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| We performed this audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994. Inventory and inventory-related transactions represent major portions of the total assets, obligations, revenue, and expenses reported on the DoD financial statements. Underlying the financial statements are management assertions on the valuation, ownership, existence, completeness, and presentation of inventories. Assertions regarding inventory valuation deal with whether inventories ... |
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| FY 2000 DOD Superfund Financial Transactions |
16 AUG 2001 |
21 pages |
| Authors:
Paul J. Granetto; Richard B. Bird; James L. Kornides; John K. Issel; Walter J. Carney; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| Annual audits of DoD Superfund financial transactions are required by section 9611(k) title 42, United States Code. The Environmental Protection Agency (EPA) manages the Superfund, which is a trust fund that Congress established to respond to hazardous waste emergencies and to fund the cleanup of hazardous waste. The Superfund pays for the cleanup of hazardous waste when the responsible party either cannot be identified or will not perform the cleanup ... |
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| Inventory Valuation at the Defense Supply Center Philadelphia |
21 JUN 2001 |
58 pages |
| Authors:
James L. Kornides; Amy J. Frontz; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| The Defense Supply Center, Philadelphia, Pennsylvania, is the lead control point for inventories of subsistence and non-subsistence items. Subsistence items include perishable and semi-perishable food items. Non- subsistence items include clothing and textiles, general and industrial items, and medical supplies. The Supply Center managed more than 1.8 million different subsistence and non-subsistence items at the end of FY 2000. The Supply Center reported non-subsistence inventories of about $1.8 billion and ... |
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| Inventory Valuation at the Defense Supply Center Richmond |
14 MAR 2001 |
39 pages |
| Authors:
F. J. Lane; Salvatore D. Guli; James L. Kornides; Amy J. Frontz; Kevin C. Currier; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| The Defense Supply Center Richmond, Virginia, is the lead DLA inventory control point for aviation supplies and manages just over one million different items owned by DLA. At the end of FY 2000, the Defense Supply Center Richmond reported total inventories of about $3.4 billion, which represented about 41 percent of the $8.3 billion of total DLA inventories maintained in the DlA Standard Automated Material Management System. |
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| Internal Controls and Compliance with Laws and Regulations for the Defense Logistics Agency Working Capital Fund Financial Statements for FY 1999 |
29 FEB 2000 |
139 pages |
| Authors:
F. J. Lane; Salvatore D. Guli; James L. Kornides; Stuart D. Dunnett; Mark Starinsky; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| Public Law 101-576, the "Chief Financial Officers Act of 1990," as amended by Public Law 103-356, the "Federal Financial Management Act of 1994," requires financial statement audits by the Inspector General, DoD, and prescribes the responsibilities of management and the auditors with regard to financial statements, internal controls, and compliance with laws and regulations. The Defense Logistics Agency (DLA) and the Defense Finance and ... |
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| Automated Systems Used to Prepare the Defense Logistics Agency Working Capital Fund Financial Statements |
28 OCT 1999 |
41 pages |
| Authors:
F. J. Lane; Salvatore D. Guli; James L. Kornides; Tim F. Soltis; Kevin C. Currier; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| The overall objective of the audit was to determine whether DLA and the Defense Finance and Accounting Service Columbus Center, Columbus, Ohio, adequately identified and evaluated key automated systems to determine whether they provide complete and reliable information to prepare the FY 1999 DLA working Capital Fund financial statements. We also evaluated applicable management controls. |
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| Compilation of Defense Logistics Agency Cash Transactions |
18 OCT 1999 |
26 pages |
| Authors:
F. J. Lane; Salvatore D. Guli; James L. Kornides; Stuart D. Dunnett; Curt W. Malthouse; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| The overall objective of the audit was to determine whether the DFAS Columbus Center consistently and accurately compiled financial data from field organizations and other sources for the Defense agency financial statements for which the DFAS Columbus Center was responsible. This part of the audit focused on whether the DFAS Columbus and Indianapolis Centers adequately reconciled the Defense Logistics Agency's cumulative collections and disbursements to ... |
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| Management of the U.S. Army Center for Military History Exchange-For- Services Agreement |
28 AUG 1997 |
40 pages |
| Authors:
F. J. Lane; James L. Kornides; Stuart D. Dunnett; Curt W. Malthouse; Susanne B. Allen; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| The primarily objective of the overall audit was to evaluate whether the Defense Reutilization and Marketing Service and the Defense Contract Management Command were appropriately reutilizing, transferring, donating and selling munitions list items. Munitions list items are military articles that require special handling and disposal to prevent their unauthorized use by domestic or foreign purchasers. We also determined whether management controls over the disposal of munitions list items were adequate. ... |
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| Defense Logistics Agency Actions to Improve Property, Plant, and Equipment Financial Reporting |
29 MAY 1997 |
32 pages |
| Authors:
F. J. Lane; James L. Kornides; John K. Issel; Walter J. Carney; Eric T. Thacker; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| The primary objective of the audit was to determine whether the property, plant, and equipment accounts on the FY 1996 Consolidated Financial Statements of the Defense Business Operations Fund were presented fairly in accordance with the other comprehensive basis of accounting described in Office of Management and Budget Bulletin No. 94-01, Form and Content of Agency Financial Statements," November 16, 1993. A subobjective was to evaluate whether the DLA implemented ... |
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| Air Mobility Command Financial Reporting of Property, Plant, and Equipment |
19 MAR 1997 |
35 pages |
| Authors:
F. J. Lake; James L. Kornides; John K. Issel; Terry D. Holdren; Susanne B. Allen; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| This is the first in a series of reports from our audit of the Property, Plant, and Equipment Accounts in the FY 1996 Financial Statements of the Defense Business Operations Fund. The Air Mobility Command is a subordinate command of the U.S. Transportation Command. In 1987, the Secretary of Defense established the U. S. Transportation Command as a unified command to integrate global air, land, and sea transportation. The Air ... |
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| Inventory Accuracy at the Defense Depot, Columbus, Ohio |
28 FEB 1997 |
31 pages |
| Authors:
F. J. Lane; James L. Kornides; Timothy F. Soltis; Scott K. Miller; Deborah Curry; L SQUARE TECHNOLOGIES INC ALBUQUERQUE NM
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| We identified issues on the accuracy of inventory reporting for materiel stored at the Defense Depot, Columbus, Ohio during our overall audit of the inventory accounts in the FY 1996 Defense Business Operations Fund financial statements. We initiated the inventory audit to support the Chief Financial Officers Act of 1990 (Public Law 101-576, November 15, 1990) as amended by the Federal Financial Management Act of 1994 (Public Law 103-356, October ... |
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| Defense Finance and Accounting Service Administration of Unit Costs |
29 NOV 1996 |
34 pages |
| Authors:
F. J. Lay; James L. Kornides; John K. Issel; Terry D. Holdren; Walter J. Carney; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| This is the fourth in a series of reports resulting from our "Audit of the Defense Finance and Accounting Service Administration of Unit Cost Rates. " As part of the Defense Business Operations Fund, the Defense Finance and Accounting Service (DFAS) must recover all operating costs by charging fees or cost recovery rates to its customers for providing goods and services. DFAS charges operating costs to ... |
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| Duplicate Recording of Contracts in the Mechanization of Contract Administration Services System |
18 JUN 1996 |
47 pages |
| Authors:
F. J. Lane; James L. Kornides; Joel K. Chaney; Clarence E. Knight; Cinnamon J. Sakich; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| The audit objective was to evaluate whether controls in the Mechanization of Contract Administration Services system were adequate to detect or prevent the recording of contract payment information in more than one of the system's data bases. We also evaluated whether the Mechanization of Contract Administration Services system had adequate controls to detect and prevent duplicate contract payments, and whether database errors were corrected in a ... |
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| Processing DOD Thrift Savings Plan Contributions |
06 JUN 1996 |
15 pages |
| Authors:
F. J. Lane; James L. Kornides; John K. Issel; Melissa A. Sikora; Melanie S. Steel; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| The Thrift Savings Plan (TSP) is a tax-deferred retirement savings plan for Federal employees and is similar to a corporate 401(k) plan. Employees covered by the Civil Service Retirement System and the Federal Employees' Retirement System contribute to the TSP. The Thrift Savings Fund has grown annually since it was established in 1987; as of January 31, 1996, it contained $36 billion. The Defense Finance ... |
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| Transfer and Exchange of A Navy P-3A Aircraft |
05 JUN 1996 |
17 pages |
| Authors:
F. J. Lane; James L. Kornides; Stuart D. Dunnett; Curt W. Malthouse; Susanne B. Allen; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| We are providing this report for your information and use. This report resulted from our audit of "Controls Over the Reutilization, Transfer, Donation and Sales of Munitions List Items" (Project No. 5FJ-5024), which was requested by the Director, Defense Logistics Agency. This part of the audit focused on the effectiveness of Navy controls over the transfer of a P-3A aircraft from the Aerospace Maintenance and ... |
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| Overdisbursed and Unreconciled DOD Contracts at the Defense Finance and Accounting Service Columbus Center |
04 JUN 1996 |
45 pages |
| Authors:
F. J. Lane; James L. Kornides; Barry N. Harle; Walter J. Carney; Melanie S. Steel; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| We assessed the effectiveness of the management of overdisbursed and unreconciled contracts at the DFAS Columbus Center and assessed actions taken to correct problems in those areas. We also evaluated the adequacy of the management control program for overdisbursed and unreconciled contracts as related to the audit objective. |
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| Congressionally Directed Rebates in Defense Finance and Accounting Service Cost Recovery Rates |
11 DEC 1995 |
30 pages |
| Authors:
F. J. Lane; James L. Kornides; John K. Issel; Eric T. Thacker; Susanne B. Allen; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| The objective of this audit was to determine whether the Congressionally directed rebates were properly implemented and administered. We also evaluated efforts to resolve the problem of DFAS customers not providing sufficient funds to pay for services received. |
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| Award of Section 8(a) Program Construction Contracts by the Defense Construction Supply Center |
15 MAR 1995 |
34 pages |
| Authors:
Shelton R. Young; Gordon P. Nielsen; James L. Kornides; Stuart D. Dunnett; Timothy F. Soltis; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| The original audit objective was to evaluate the validity of the constituent's allegations that the firm that was awarded contract DLA7lO-93-0032 was paid an excessive amount and received preferential treatment. We expanded our objective to determine whether the Defense Construction Supply Center was in compliance with the criteria established by 10 U.S.C. 2323 when awarding construction industry contracts using preferential contracting practices. We also reviewed applicable ... |
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| Controls Over Materiel Procured for Direct Vendor Delivery |
10 FEB 1995 |
54 pages |
| Authors:
Shelton R. Young; James L. Kornides; Danzel M. Hickle; Walter J. Carney; Barry N. Harle; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| The objective of the audit was to determine whether the internal controls over materiel procured by DoD wholesale management organizations for direct vendor delivery to customers were adequate and effectively implemented. |
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| Quick-Reaction Report on Repainting of the C-5 Aircraft |
29 SEP 1994 |
28 pages |
| Authors:
Shelton R. Young; Gordon P. Nielsen; Christian Hendricks; James L. Kornides; Gerald P. Montoya; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| This report covers part of our Audit of the DoD Aircraft Paint Application and Removal Capabilities (Project No. 4LB-0027). Additional issues related to the painting and paint removal for DoD aircraft will be discussed in a separate report. In March 1991, the Air Force began a program to upgrade the appearance of its air transport aircraft. As part of that program, the Air Force began repainting ... |
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| Air Force Study on Paint Stripping Technology |
15 APR 1993 |
30 pages |
| Authors:
Shelton R. Young; Christian Hendricks; James L. Kornides; Vickie Nguyen; Kathleen M. Rinaldi; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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| In 1991, a joint service study on alternative paint removal processes was started in DoD. In the same year, Congress directed the Secretary of the Air Force to study and submit a report on existing paint stripping technologies including an evaluation of their potential for reducing the amount of hazardous waste produced during the stripping process. Also in 1991, the Air Force tested a turbine wheel system ... |
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