| DOD Obligations and Expenditures of Funds Provided to the Department of State for the Training and Mentoring of the Afghan National Police |
09 Feb 2010 |
93 pages |
| Authors:
Mark A Ives; Gloria J Young; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
 | The Office of the Inspector General of the Department of Defense conducted this audit in response to a congressional request. Their objective was to review the status of Afghanistan Security Forces funds that DoD provided to the Department of State (DOS) for the training of the Afghan National Police (ANP), the contract management activities, and the ability of the ANP training program to address the security needs for Afghanistan. The ... |
|
| Acquisition Decision Memorandum for the Defense Integrated Military Human Resources System |
05 Feb 2010 |
45 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| This report is the first in a series on the Investment Review Board process. We conducted this audit in conjunction with our on-going audit of the DOD Investment Review Process (DOD IG Project No. D2009-D000FB-0082.000). Our objectives for the audit were to determine whether the Defense Business Systems Management Committee (DBSMC) and Investment Review Boards (IRBs) coordinated on Defense business systems modernization initiatives to eliminate conflicts and duplication of effort ... |
|
| Independent Auditor's Report on the DOD FY 2009 Detailed Accounting Report of the Funds Obligated for National Drug Control Program Activities |
01 Feb 2010 |
10 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| We reviewed three DOD reprogramming actions that allocated $1,397.2 million among the Military Departments, National Guard, and Defense agencies. We reviewed the year end obligation report and determined that DASD (CN & GT) allocated the funds to appropriations and project codes intended for the DOD Counterdrug program. The DOD Office of Inspector General previously identified a material management control weakness related to the DOD Components' accounting for Counterdrug funds. In ... |
|
| Internal Controls Over United States Marine Corps Commercial and Miscellaneous Payments Processed Through the Deployable Disbursing System |
25 Jan 2010 |
51 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| The objective of the audit was to determine whether the internal controls over transactions processed through the Deployable Disbursing System (DDS) were adequate to ensure the reliability of the data processed. The audit included financial information processed by disbursing stations supporting the Operation Iraqi Freedom and included the recording of related obligations. We focused our review on United States Marine Corps (USMC) commercial and miscellaneous payments. The USMC processed more ... |
|
| Controls Over Navy Military Payroll Disbursed in Support of Operations in Southwest Asia at San Diego-Area Disbursing Centers |
22 Jan 2010 |
32 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| During calendar year 2008, the Navy disbursed about $136 million in Hostile Fire Pay/Imminent Danger Pay (HFP/IDP), Hardship Duty Pay, and Family Separation Allowance entitlements to support operations in Southwest Asia. Our objective was to determine whether Navy military payroll in support of operations in Southwest Asia was processed in accordance with established laws and regulations. Specifically, we determined whether the San Diego-area disbursing centers and the Defense Finance and ... |
|
| Defense Logistics Agency Contracts for M2 Machine Gun Spare Parts in Support of Operations in Southwest Asia |
11 Jan 2010 |
53 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| We determined whether the Defense Logistics Agency (DLA) used appropriate and effective contracting procedures to provide customers with critical application M2 machine gun parts. What We Found DLA did not have effective internal controls in place to ensure appropriate and effective contracting procedures related to contract quality assurance, product quality deficiency report processing, spare part kit assembly, and oversight of contractor deliveries. Specifically, Contractors provided at least 7,100 nonconforming parts ... |
|
| Internal Controls Over the Army, General Fund Cash and Other Monetary Assets Held in Southwest Asia |
08 Jan 2010 |
55 pages |
| Authors:
Patricia A Marsh; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| Our overall objective was to determine whether internal controls over the Army General Fund Cash and Other Monetary Assets (COMA) held in Southwest Asia were effectively designed and operating to adequately safeguard, account, document, and report COMA. Statement of Accountability documents were generally accurate, and observed cash counts agreed with cash balances reported on the Statement of Accountability. However, some Army and Defense Finance and Accounting Service internal controls over ... |
|
| Utility Tax Relief Program in the Netherlands |
06 Jan 2010 |
24 pages |
| Authors:
Mark A Ives; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| This report addresses Department of Defense (DoD) compliance with host-nation requirements for the utility tax relief program in the Netherlands. A second report will address the utility tax relief program in Germany. The DoD Inspector General has determined that the U.S. Army Installation Management Command's, Europe Region (IMCOM-Europe), internal controls for the utility tax relief program in the Netherlands were ineffective. The Program is voluntary and gives DoD personnel the ... |
|
| Rapid Acquisition and Fielding of Materiel Solutions by the Navy |
15 Dec 2009 |
57 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| The objective of the audit was to evaluate the overall management of the Navy's process for rapidly acquiring and fielding materiel solutions to meet urgent needs in support of the operations in Southwest Asia and to ensure safe operation of naval forces. Specifically, the audit evaluated the effectiveness of Navy procedures for identifying and validating urgent capability needs, contracting and acquiring materiel solutions to meet those needs, and complying with ... |
|
| Transportation Planning for the Withdrawal of DOD Personnel and Assets from Iraq |
11 Dec 2009 |
11 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| This report summarizes our observations for the audit of Transportation for DOD Personnel and Cargo Relocation From the Iraq Drawdown (Project No. D2009-D000LC-0240.001). This was the first in a series of DOD Office of Inspector General audits that will address the transportation of troops, support personnel, and equipment during the relocation efforts. The objective of this audit was to evaluate the planning process used by the U.S. Transportation Command (USTRANSCOM) ... |
|
| Joint Civilian Orientation Conference Program |
09 Dec 2009 |
83 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| We reviewed whether the Assistant Secretary of Defense (Public Affairs) (ASD(PA)) administered the Joint Civilian Orientation Conference (JCOC) program in accordance with public law and DoD policies. This is the third in a series of audits conducted at the request of the ASD(PA) to review the organizational structure and internal controls within that office. We reviewed documentation supporting the three conferences conducted from October 15, 2006, through November 11, 2007. ... |
|
| Army's Management of the Operations and Support Phase of the Acquisition Process for Body Armor |
08 Dec 2009 |
77 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| We determined whether the DOD was effectively managing the operations and support phase of the acquisition process for body armor components. Specifically, we reviewed the storage, shipping, maintenance, repair, and inspection of DOD body armor components at 14 sites. We also reviewed the disposal of body armor components at two locations. This report is the first in a series of reports on body armor life cycle management and focuses on ... |
|
| Contracted Advisory and Assistance Services for the U.S. Army Future Combat Systems |
24 Nov 2009 |
97 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| To address the allegations, we reviewed whether the same contractors that participated in the development of the FCS were also involved in the operational testing of the systems (section 2399, title 10, United States Code, Operational Test and Evaluation of Defense Acquisition Programs). We also reviewed whether contractors had organizational conflicts of interest (OCIs) as defined in the Federal Acquisition Regulation (FAR) by providing systems engineering and technical direction related ... |
|
| Management of Nontactical Vehicles in Support of Operation Iraqi Freedom |
20 Nov 2009 |
36 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| Our overall audit objective was to determine whether contracting for nontactical vehicles (NTVs) in support of Operation Iraqi Freedom was effective. Specifically, we audited NTV contracting and management processes. Although Multi-National Force-Iraq (MNF-I) and Multi-National Corps-Iraq (MNC-I) implemented some corrective actions to strengthen controls over NTV management, further actions are needed to improve the accountability of NTVs, as well as management of the size and distribution of the NTV fleet. ... |
|
| DOD Civil Support During the 2007 and 2008 California Wildland Fires |
13 Nov 2009 |
83 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| We answered Joint Staff concerns regarding the validation of requests for DoD support to civil authorities during the 2007 southern California wildland fires. Specifically, we reviewed DoD response activities with regard to authorities, validation of requests, and financial management pertaining to support rendered. We also reviewed response activities associated with the 2008 northern California wildland fires. We examined the DoD response during the 2007 and 2008 California wildland fires and ... |
|
| Information Security at the Fleet and Industrial Supply Center, Sigonella, Detachment Bahrain |
03 Nov 2009 |
24 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| This is the first in a series of reports on Army and Navy ship maintenance contracts. The overall objective was to determine whether contracts providing ship repair and maintenance to the U.S. Army operations in Kuwait and Navy operations in Bahrain and United Arab Emirates were properly managed and administered. We are issuing this report to address an information security issue at the Fleet and Industrial Supply Center, Sigonella, Detachment ... |
|
| Cost Increases Related to the Producer Price Index for Titanium Mill Shapes on DOD Multiyear Contracts |
29 Oct 2009 |
41 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| DOD is subject to the volatility in the titanium market when pricing titanium materials in its contracts for DOD aerospace programs because DOD does not have a strategic purchasing program for titanium. Long-term contracts with U.S. titanium producers could substantially mitigate the effect of unexpected price increases due to the market volatility of titanium pricing. Long-term contracts could also be beneficial to the U.S. titanium producers because the agreements provide ... |
|
| Defense Finance and Accounting Service Contract for Military Retired and Annuitant Pay Functions |
22 Oct 2009 |
30 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| At the request of Congressman Dennis J. Kucinich, we reviewed the Defense Finance and Accounting Service (DFAS) contract for military retired and annuitant pay functions. Specifically, we reviewed contractor performance, costs, and staffing, as well as the Government's management of the contract. We also performed a limited review of policies and procedures for voucher prepayment examination. The DFAS Continuing Government Activity (CGA) did not adequately monitor contractor performance for six ... |
|
| Summary of DOD Office of the Inspector General Audits of Financial Management |
19 Oct 2009 |
52 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| Our overall objective was to summarize the DoD Office of Inspector General reports that discussed deficiencies in financial management within DoD. Specifically, we reviewed and summarized the financial management-related audit reports that the DoD Office of Inspector General issued from FY 2004 through FY 2008. These reports discussed issues related to the Government Accountability Office high-risk area of financial management. This summary could be used by DoD financial managers to ... |
|
| Agreed-Upon Procedures for Reviewing the FY 2009 Civilian Payroll Withholding Data and Enrollment Information |
30-Sep-2009 |
21 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| Our objective was to perform the Agreed-Upon Procedures (AUPs) detailed in the Office of Management and Budget Bulletin No. 07-04, Audit Requirements for Federal Financial Statements, August 25, 2008, as amended, to assist the Office of Personnel Management (OPM) in assessing whether Health Benefits, Life Insurance, and Retirement contributions and withholdings, and enrollment information that Defense Finance and Accounting Service (DFAS) submitted to OPM were reasonable and accurate. We assisted ... |
|
| Medical Equipment Used to Support Operations in Southwest Asia |
30-Sep-2009 |
62 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| The objective of the audit was to determine whether controls were in place for acquiring mission-essential medical equipment and whether the recording and reporting of medical equipment was accurate and complete. We evaluated medical equipment accountability, inventory, maintenance, and procurement information at six military treatment facilities and five medical logistics activities in Afghanistan, Iraq, and Qatar. At those 11 locations, we analyzed and compared information to determine whether controls and ... |
|
| Financial Management of International Military Education and Training Funds |
29-Sep-2009 |
32 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| The International Military Education and Training (IMET) program is an assistance program that provides training to students from more than 108 allied and friendly nations. We evaluated the financial management controls over the IMET program funds. Specifically, we reviewed whether training and related costs were properly funded, accounted for, and reported; and whether the Defense Security Cooperation Agency (DSCA) and Military Departments consistently applied policies and regulations. |
|
| Controls Over Air Combat Command and Pacific Air Forces Unliquidated Obligations from Department of the Air Force Contracts Supporting Contingency Operations |
29-Sep-2009 |
32 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| Defense Finance and Accounting Service (DFAS), Air Combat Command, Pacific Air Forces, and the Air Force properly accounted for and deobligated unliquidated obligations (ULOs) on contracts supporting the Global War on Terror. This report is the second in a series that addresses ULOs on Air Force contracts. DFAS Limestone and Japan incorrectly coded 30 of 115 ULOs as valid. DFAS Limestone and Japan did not adequately review the period of ... |
|
| Internal Controls Over Naval Special Warfare Command Comptroller Operations in Support of Contingency Operations |
29-Sep-2009 |
27 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| Our objective was to determine whether internal controls properly support and account for Naval Special Warfare Command's 511 line items totaling $86.9 million in obligations and $49.2 million in expenditures in support of the Global War on Terror (GWOT). We compared supporting documentation for 45 line items totaling $14.2 million in obligations and $8.9 million in expenditures to the FY 2008 Naval Special Warfare Command GWOT Report. We tested internal ... |
|
| Summary of Information Operations Contracts in Iraq |
29-Sep-2009 |
18 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| Our objective was to identify the universe of all contracts, to include task orders, used to conduct Information Operations (IO) (including psychological operations in Iraq during FYs 2006-2008. Additionally, we attempted to determine the amount of money obligated for each contract or task order. We performed this agreed-upon procedures attestation engagement in response to a request from the Commander, U.S. Central Command, to evaluate the IO requirements in support of ... |
|
| DOD Enterprise Staffing Solution |
28-Sep-2009 |
40 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| We performed this audit as a response to three allegations made to the Defense Hotline (see Appendix B). To address the allegations, we determined whether the Civilian Personnel Management Service (CPMS) was in compliance with applicable laws and regulations when purchasing the Enterprise Staffing Solution for approximately $153 million. The Enterprise Staffing Solution is intended to be used as a hiring tool that will accept, process, evaluate, and refer resumes ... |
|
| Deferred Maintenance on the Air Force C-130 Aircraft |
25-Sep-2009 |
30 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| We determined the extent and causes of deferred maintenance on the U.S. Air Force C-130 aircraft used in support of operations in Southwest Asia. Specifically, we assessed the Air Force Materiel Command (AFMC) procedures for reporting deferred maintenance on the C-130 aircraft. We focused on maintenance deferred from October 1, 2004, through August 1, 2008. AFMC did not have an adequate internal control process for managing deferred C-130 aircraft Programmed ... |
|
| The U.S. Army Corps of Engineers Temporary Roofing and Temporary Power Response to the 2008 Hurricane Season |
22-Sep-2009 |
33 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| We reviewed the U.S. Army Corps of Engineers' (USACE) response to the 2008 hurricane season. Our review was divided into two areas. Specifically for this project, we reviewed the temporary roofing mission's quality assurance (QA) process and safety requirements, and the current procedures for administering the temporary power mission. |
|
| Afghanistan Security Forces Fund Phase III - Accountability for Equipment Purchased for the Afghanistan National Police |
22-Sep-2009 |
38 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| We determined whether the Combined Security Transition Command-Afghanistan (CSTC-A) could account for equipment purchased with the Afghanistan Security Forces (ASF) Fund to support the Afghanistan National Police (ANP). We also determined whether CSTC-A properly transferred accountability for the equipment to the ANP. What We Found We identified internal control weaknesses in accounting for equipment provided to the ANP. Specifically, CSTC-A did not have adequate receiving and inventory controls and could ... |
|
| Afghanistan Security Forces Fund Phase III - Accountability for Equipment Purchased for the Afghanistan National Army |
12-Aug-2009 |
32 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| Our objectives for this audit were to determine whether organizations in Southwest Asia given the responsibility by the U.S. Central Command (USCENTCOM) for managing the Afghanistan Security Forces (ASF) Fund properly accounted for the goods and services purchased using ASF Funds and whether the goods and services purchased were properly delivered to the ASF. See Appendix A for a discussion of the audit scope and methodology. See Appendix B for ... |
|
| Information Operations Contracts in Iraq |
31-Jul-2009 |
33 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| This audit was requested by the Commander, U.S. Central Command. We also performed this audit pursuant to Public Law 110-181, The National Defense Authorization Act for Fiscal Year 2008, section 842, Investigation of Waste, Fraud, and Abuse in Wartime Contracts and Contracting Processes in Iraq and Afghanistan. Our objective was to determine whether a series of contracts for Information Operations awarded by Multi-National Force-Iraq (W91GDW-08-D- 4013, W91GDW-08-D-4014, W91GDW-08- D-4015, and ... |
|
| Data Migration Strategy and Information Assurance for the Business Enterprise Information Services |
30-Jul-2009 |
34 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| We audited the Business Enterprise Information Services (BEIS) system to determine whether it had a comprehensive data migration plan, met information assurance (Federal Information Security Management Act) standards, and met the standards for the Federal Financial Management Improvement Act of 1996 (FFMIA). We determined that the Business Transformation Agency (BTA) internal controls were not adequate. We identified internal control weaknesses in the BTA data migration strategy, information assurance, and FFMIA ... |
|
| Status of the Defense Emergency Response Fund in Support of the Global War on Terror |
30-Jul-2009 |
30 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| Our objective was to determine whether the Defense Emergency Response Fund (DERF) for the Global War on Terror (GWOT) was used as intended and whether the use of the funds complied with the Office of Management and Budget guidance. We will issue at least one additional report addressing this audit objective. For this report, we determined whether DoD transferred all DERF balances to the Iraq Freedom Fund (IFF) as intended ... |
|
| Contracting for Transportation Services for U.S. Army Corps of Engineers, Gulf Region Division |
29-Jul-2009 |
23 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| Our overall audit objective was to determine the effectiveness of U.S. Army Corps of Engineers, Gulf Region Division contracting for nontactical vehicles and transportation services in support of Operation Iraqi Freedom. This audit is in response to the National Defense Authorization Act for FY 2008. We found that the Army Corps of Engineers, Gulf Region Division (GRD) did not effectively administer the task order for transportation services because it did ... |
|
| Contracts for the U.S. Army's Heavy-Lift VI Program in Kuwait |
28-Jul-2009 |
35 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| We evaluated whether contract oversight of the U.S. Army's Heavy-Lift VI program, which involves the use of commercial transportation services in support of Operation Iraqi Freedom, was effective. We identified internal control weaknesses regarding contract oversight of the Heavy-Lift VI program. The U.S. Army Contracting Command (ACC), Southwest Asia-Kuwait did not develop appropriate surveillance methods to assess contractors' compliance to performance objectives, approve contractors' quality control plans at the time ... |
|
| Validity of DOD Civilian Employee Accounts |
15-Jul-2009 |
27 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| When a DoD agency hires a new civilian employee, the human resource office gathers personal and position-related information and forwards it to the hiring agency's customer service representative. The customer service representative creates an employee account within the Defense Civilian Personnel Data System (DCPDS) using the new civilian employee's Social Security number (SSN). DCPDS is a human resource information system maintained by the Civilian Personnel Management Service (CPMS) that supports ... |
|
| Information Operations Career Force Management |
02-Jul-2009 |
31 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| The overall audit objective was to evaluate the management of the Information Operations (IO) career force. Specifically, we intended to examine how the combatant commands identified and prioritized requirements for IO billets and training and education. However, varying interpretations of training and education requirements within DoD resulted in our focusing on the overall management of IO rather than at each combatant command. In addition, we examined the internal controls as ... |
|
| Internal Controls Over Government Property in the Possession of Contractors at Two Army Locations |
18-Jun-2009 |
33 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| Our overall objective was to evaluate the Department of the Army internal controls over Government-furnished property. Specifically, we examined whether the processes and databases at the RFAAP, located in Virginia, and at Fort Irwin, located in California, accurately accounted for existence, completeness, and valuation of Government property transferred from and retained by contractors. We examined whether the Army clearly defined its requirements for the accountability and reporting of Government-furnished property. ... |
|
| Controls Over Contract Obligation Data in the Logistics Modernization Program |
15-Jun-2009 |
43 pages |
| Authors:
Leonard R Montford; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| Our audit objective was to evaluate the effectiveness of controls over the recording and reporting of contract obligations in the Logistics Modernization Program (LMP) system. See Appendix A for a discussion of the scope and methodology and prior audit coverage related to the objective. See Appendix B for a glossary of common terms used in the report. LMP represents the Army?s business system modernization effort to provide an integrated logistics ... |
|
| Afghanistan Security Forces Fund Phase III-Accountability for Weapons Distributed to the Afghanistan National Army |
21-May-2009 |
47 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| We reviewed records for 16,056 weapons in storage at Afghanistan National Army (ANA) Depot 1, and conducted a physical count of 11,134 weapons valued at $6.8 million to determine whether the Combined Security Transition Command-Afghanistan (CSTC-A) correctly accounted for ANA weapons purchased with the Afghanistan Security Forces (ASF) Fund. We also determined whether CSTC-A properly transferred ownership of the weapons to the ASF. We identified material internal control weaknesses in ... |
|
| Controls Over the Department of the Navy Military Payroll Disbursed in Support of the Global War on Terror |
07-May-2009 |
25 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| From January 2007 through July 2008, the Department of the Navy disbursed about $242 million in Hostile Fire Pay/Imminent Danger Pay and Family Separation Allowance entitlements to support the Global War on Terror (GWOT). Our objective was to determine whether the Navy disbursed military payroll in support of the GWOT in accordance with laws and regulations. Specifically, we determined whether the Navy maintained adequate support for payments related to deployments ... |
|
| Summary of DoD Office of Inspector General Audits of Acquisition and Contract Administration |
22-Apr-2009 |
65 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| Our overall objective was to summarize the DoD Inspector General reports that discussed deficiencies in the acquisition and contract administration process within DoD. Specifically, we reviewed and summarized acquisition- and contract administration-related audit reports that the DoD Inspector General issued from FY 2003 through FY 2008. These reports discussed issues related to the Government Accountability Office high-risk areas of weapon systems acquisition, contract management, and Management of interagency contracts. This ... |
|
| Afghanistan Security Forces Fund Phase III-U.S. Army Corps of Engineers Real Property Accountability |
14-Apr-2009 |
65 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| We determined whether the Combined Security Transition Command-Afghanistan (CSTC-A) and the U.S. Army Corps of Engineers, Afghanistan Engineer District (AED) properly accounted for real property construction purchased with money from the Afghanistan Security Forces Fund to support the Afghanistan National Army (ANA). AED, a subordinate command of the U.S. Army Corps of Engineers, provided contracting services to CSTC-A. We reviewed 25 construction contracts, valued at $420.0 million, awarded by AED ... |
|
| Monitoring PowerTrack Payments for DoD Freight Transportation |
09-Apr-2009 |
31 pages |
| Authors:
Patricia A Marsh; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| We determined whether DoD has established procedures to incorporate industry-wide best practices to minimize, identify, report, and recover improper payments for transportation services. The U.S. Transportation Command (TRANSCOM) is the single manager of the DoD global transportation function. In FY 2007, DoD transportation offices paid freight shippers $2.3 billion using PowerTrack, a U.S. Bank system DoD adopted in FY 1999 to pay electronically for freight services. DoD internal controls over ... |
|
| Controls Over Air Force Materiel Command Unliquidated Obligations on Department of the Air Force Contracts Supporting the Global War on Terror |
03-Apr-2009 |
43 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| Our audit objective was to determine whether the Defense Finance and Accounting Service (DFAS) and the Air Force properly accounted for and de-obligated unliquidated obligations (ULOs) on contracts supporting the Global War on Terror. See Appendix A for a discussion of the scope and methodology and prior coverage related to the objective. What We Found DFAS Columbus and six Air Force bases erroneously reported that they reviewed and validated 100 ... |
|
| Marine Corps' Management of the Recovery and Reset Programs |
01-Apr-2009 |
53 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| Operations in Iraq and Afghanistan have placed increasing demands on equipment that are beyond what is needed during training or home-station operations, The demands arise from higher usage rates, extended operations in harsh environmental conditions, and the losses sustained in combat operations. These demands on equipment result in higher maintenance, repair, and replacement costs. We examined the Marine Corps recovery and reset programs to determine whether they were working as ... |
|
| Navy Reporting of Financing Payments for Shipbuilding on the Financial Statements |
26-Mar-2009 |
37 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| We determined whether the Defense Finance and Accounting Service and the Navy properly reported contract financing payments for shipbuilding contracts on the DoD and Navy financial statements. In addition, we determined whether the Property and Equipment Office (P&EPO) and the Navy could improve the process to capture shipbuilding Construction-in-Progress (CIP) balances. |
|
| Internal Controls Over DoD Cash and Other Monetary Assets |
25-Mar-2009 |
71 pages |
| Authors:
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| Our overall audit objective was to assess the internal controls over DoD Statements of Accountability (SOA) and the reporting of Cash and Other Monetary Assets (COMA) on the DoD Agency-Wide financial statements. Overall, DoD did not have effective controls over the reporting of COMA. DoD disbursing officers do not charge an appropriation when they obtain operating cash from the U.S. Treasury, as required by regulations. This has been the DoD ... |
|
| FY 2007 DoD Purchases Made Through the National Institutes of Health |
24-Mar-2009 |
106 pages |
| Authors:
Richard B Jolliffe; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| In accordance with the National Defense Authorization Act for FY 2007, we reviewed DoD purchases made using National Institutes of Health (NIH) contracts. We reviewed 34 direct acquisitions valued at $221.0 million and 6 assisted acquisitions valued at $280.0 million. DoD contracting officers continued to provide insufficient competition and inadequate documentation for direct acquisitions of goods. Also, DoD contracting officers and contracting officer's representatives provided inadequate contract surveillance. For assisted ... |
|
| Controls Over Reporting Transportation Costs in Support of the Global War on Terror |
12-Mar-2009 |
41 pages |
| Authors:
Patricia A Marsh; INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
|
| We evaluated the effectiveness of controls over reporting transportation costs related to the Global War on Terror (GWOT). Specifically, we reviewed the Army's process for recording, classifying, and reporting FY 2007 obligations for transportation services included in the Supplement and Cost of War Execution Report (Cost of War report). The audit focused on the transportation obligations reported by Operating Agency 22 (part of the Army Resources and Programs Agency, in ... |
|
Reports by Corporate Author
