HomeReportsAudits and Evaluations

Feb. 14, 2018

Evaluation of the Pentagon Force Protection Agency’s Critical Law Enforcement Programs

Our objective was to determine whether the Pentagon Force Protection Agency (PFPA) conducted criminal investigations in accordance with DoD and PFPA policy. Specifically, we reviewed 428 files that the PFPA opened on or after January 1, 2013, and closed on or before December 31, 2016. Of those 428 files, we evaluated 45 closed criminal investigations. We determined that the remaining 383 files were administrative investigations, which were not in the scope of our evaluation. In addition, we evaluated the PFPA Evidence and Weapons Programs to determine whether the PFPA complied with DoD and PFPA policy.

Feb. 14, 2018

Project Announcement: Contract Oversight of the Audit of the Funds Sub-Allotted to the U.S. Army Corps of Engineers

Our planned oversight will begin immediately. We contracted with the independent public accounting firm of KPMG, LLP, (KPMG) to audit the funds sub-allotted to the U.S. Army Corps of Engineers by the U.S. Army General Fund, the Defense Logistics Agency, and other Defense organizations. The objective of the audit is to determine whether the financial statements and related note disclosures of the U.S. Army General Fund and Defense Logistics Agency Military Construction funds sub-allotted to the U.S. Army Corps of Engineers for the year ending September 30, 2018, were fairly presented in all material respects and in conformity with accounting principles generally accepted in the United States of America. In addition, KPMG will audit the FY 2018 closing balances of the funds sub-allotted to the U.S. Army Corps of Engineers to ensure those balances can be used as the FY 2019 beginning balances.

Feb. 14, 2018

Project Announcement: Contract Oversight of the Audit of the U.S. Army Corps of Engineers-Civil Works Basic Financial Statements for Fiscal Years Ending September 30, 2018, and September 30, 2017

Our planned oversight will begin immediately. The audit of the U.S. Army Corps of Engineers-Civil Works Basic financial Statements is required by Office of Management and Budget Bulletin No. 17-03, "Audit Requirements for Federal Financial Statements." The Chief Financial Officers Act of 1990, as amended, requires that financial statements of a Government agency be audited by the Inspector General or by an independent external auditor, as determined by the Inspector General. We contracted with the independent public accounting firm of KPMG, LLP, (KPMG) to audit the U.S. Army Corps of Engineers-Civil Works Basic Financial Statements for fiscal years ending September 30, 2018, and September 30, 2017. The objective of the audit is to determine whether the financial statements and related note disclosures were fairly presented in all material respects and in conformity with accounting principles generally accepted in the United States of America.

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

Project Announcement: Audit of Readiness of Arleigh Burke-Class Destroyers

We plan to begin the subject audit in February 2018. Our objective is to determine whether the Navy has identified and addressed readiness challenges of the Arleigh Burke-Class Destroyers.

Feb. 12, 2018

Project Announcement: Audit of DoD Voluntary Education Programs

We plan to begin the subject audit in February 2018. Our objective is to determine whether Military installations have controls in place for DoD Voluntary Education programs to prevent improper recruiting practices of service members by for-profit educational institutions.

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

Project Announcement: Audit of Army Brigade Combat Team Readiness

We plan to begin the subject audit in February 2018. Our objective is to determine whether the Army has identified and addressed Brigade Combat Team readiness challenges.