HomeReportsAudits and Evaluations

Feb. 18, 2018

Project Announcement: Audit of the Navy and Marine Corps' Backup Aircraft and Depot Maintenance Float for Ground Combat and Tactical Vehicles

We plan to begin the subject audit in January 2018. Our objective is to determine whether the Navy and Marine Corps have sufficient quantities of backup aircraft and depot maintenance float for ground combat and tactical vehicles.

Feb. 13, 2018

The U.S. Navy’s Oversight and Administration of the Base Support Contracts in Bahrain

The U.S. Navy did not provide effective oversight of the base support contracts in Bahrain. Specifically, contracting officer’s representatives relied on foreign national direct-hire or contractor performance assessment representatives to execute all quality assurance oversight of the contractors. However, the contracting officer’s representatives did not ensure the performance assessment representatives oversaw all contractual requirements. In addition, the contracted performance assessment representatives at one base performed oversight tasks that approached inherently governmental functions. As a result, NAVFAC did not have assurance that the $161.5 million the U.S. Navy paid for base support resulted in adequately performed or contractually compliant services.

Feb. 13, 2018

Completeness and Accuracy of U.S. Army Corps of Engineers Improper Payment Estimates

We reviewed Fiscal Year 2016 payments in the U.S. Army Corps of Engineers Travel and Commercial Pay programs and compared those payments to the total payments reported in the DoD Fiscal Year 2016 Agency Financial Report to determine if USACE accurately identified improper payments. The audit determined that USACE Finance Center (UFC) personnel did not accurately report the total payments, the improper payment estimate, or the improper payment rate for the Commercial Pay program in the DoD Fiscal Year 2016 AFR. The audit also determined that UFC personnel did not accurately report the Travel Pay universe, improper payment estimate, and the improper payment rate for the USACE Travel Pay program in the DoD FY 2016 AFR. As a result, UFC personnel made $2.25 million in improper payments for the 1,293 sample items reviewed by USACE.

Feb. 12, 2018

Defense Commissary Agency’s Purchases of Fresh Produce for Japan and South Korea

We determined the impact of the current local purchase process by the Defense Commissary Agency (DeCA) for fresh produce versus the previous DoD-funded transportation process in the Pacific. Specifically, we reviewed the impact as it pertains to the cost and freshness (quality) of fresh produce on DeCA and the DeCA customers in Japan and South Korea.

Feb. 8, 2018

The DoD’s Response to the Quality of Care Elements in the 2014 Military Health System Review

We evaluated the DoD’s response to the August 2014 “Final Report to the Secretary of Defense, Military Health System [MHS] Review."

Feb. 6, 2018

Summary Report of DoD Compliance With the Berry Amendment and the Buy American Act

We determined whether the DoD awarded contracts that complied with the Berry Amendment and the Buy American Act when purchasing covered items such as food, clothing, tents, textiles, and hand or measuring tools.

Feb. 5, 2018

Project Announcement: Audit of DoD’s Management of its Software Applications Portfolio

We plan to begin the subject audit in February 2018. Our objective is to determine whether DoD Components are analyzing their software application portfolio and eliminating duplicative and obsolete applications.

Feb. 1, 2018

Project Announcement: Contract Oversight of the Statement on Standards for Attestation Engagements No. 18 (SSAE 18) Examination of the General Fund Enterprise Business System as of June 30, 2018

Our planned oversight will begin immediately. The Assistant Secretary of the Army (Financial Management and Comptroller) requested an SSAE 18 examination of the General Fund Enterprise Business System as of June 30, 2018, and we contracted with the independent public accounting firm of KPMG, LLP, to complete that examination. The objective of the examination is to issue an opinion on the Army's description of the General Fund Enterprise Business System and the suitability of the design of controls to achieve the related control objectives.

Feb. 1, 2018

Project Announcement: Contract Oversight of the Statement on Standards for Attestation Engagements No. 18 (SSAE 18) Examination of the System Supporting the Delivery of Munitions Inventory Management Services as of June 30, 2018

Our planned oversight will begin immediately. The Assistant Secretary of the Army (Financial Management and Comptroller) requested an SSAE 18 examination of the system supporting the delivery of munitions inventory management services as of June 30, 2018, and we contracted with the independent public accounting firm of KPMG, LLP, to complete that examination. The objective of the examination is to issue an opinion on the Anny's description of the system supporting the delivery of munitions inventory management services and the suitability of the design of controls to achieve the related control objectives.

Feb. 1, 2018

Navy’s Single-Award Indefinite-Delivery Indefinite‑Quantity Contracts

We determined whether the U.S. Navy’s single-award, indefinite-delivery indefinite-quantity (IDIQ) contracts were properly justified. In addition, we determined whether internal processes for developing, approving, and evaluating determination and findings (D&F) documents were sufficient, based on Federal and DoD policies. The Navy awarded 35 single-award IDIQ contracts each greater than $112 million, with a combined value of $37.6 billion, from October 1, 2014, through December 20, 2016. IDIQ contracts are used when the exact quantity and times of future deliveries are not known at the time of the contract award. We selected a nonstatistical sample of 14 single-award IDIQ contracts, with combined base and all options valued at $7.7 billion, to review at Naval Air Systems Command (NAVAIR), Naval Sea Systems Command (NAVSEA), Space and Naval Warfare Systems Command (SPAWAR), Office of Naval Research (ONR), and Marine Corps Installations National Capital Region-Regional Contracting Office (MCINCR-RCO).