HomeReportsAudits and Evaluations

Dec. 8, 2016

Evaluation of Contracting Officer Actions on Cost Accounting Standard Noncompliances Reported byDefense Contract Audit Agency

We evaluated contracting officer actions on cost accounting standard (CAS) noncompliances reported by Defense Contract Audit Agency (DCAA).  As part of our review, we selected 27 DCAA reports addressing noncompliances with CAS 403, “Allocation of Home Office Expenses to Segments,” CAS 410, “Allocation of Business Unit General and Administrative Expenses to Final Cost Objectives,” and CAS 418, “Allocation of Direct and Indirect Cost.”   We determined whether the contracting officer actions taken in response to the 27 reports complied with Federal Acquisition Regulation (FAR) 30.6, “Cost Accounting Standards Administration,” DoD Instruction 7640.02, “Policy for Follow‑up on Contract Audit Reports,” and applicable agency instructions.

Dec. 7, 2016

Fleet Logistics Center Norfolk Price Reasonableness Determinations for Federal Supply Schedule Orders for Supplies Need Improvement

We determined whether Navy contracting officers made determinations of fair and reasonable pricing for General Services Administration (GSA) Federal supply schedule orders awarded for purchases of supplies. The Federal supply schedule program allows the Government to purchase commercial supplies and services at prices associated with volume buying. We reviewed a nonstatistical sample of 35 orders, valued at $28.8 million, at the U.S. Naval Supply Systems Command Fleet Logistics Center (FLC) Norfolk. This is the second in a series of audits on GSA Federal supply schedule orders.

Dec. 5, 2016

Investigation Regarding Assertions Made By Former United Launch Alliance Executive

The Department of Defense Office of Inspector General (DoD OIG) conducted this investigation at the request of the Secretary of Defense regarding assertions made by the United Launch Alliance’s (ULA) former Vice-President of Engineering. His assertions were related to competition for National Security Space (NSS) launch missions, and whether the United States Air Force Space and Missile Systems Center awarded contracts to ULA in accordance with DoD and Federal regulations.

Dec. 1, 2016

The Combined Security Transition Command-Afghanistan Needs to Strengthen the Controls Over U.S. Direct Assistance Funding

We determined whether the Combined Security Transition Command–Afghanistan (CSTC-A) and the Government of Islamic Republic of Afghanistan’s (GIRoA’s) Ministries of Defense and Interior (MoD and MoI) have established and implemented effective controls over the contract management process.

This is one in a series of DoD Office of Inspector General audits and evaluations of controls over U.S. direct assistance provided to GIRoA in support of the Afghan National Defense and Security Forces.  We initiated the series of audits in response to the FY 2015 National Defense Authorization Act, which required that the DoD Office of the Inspector General conduct a comprehensive assessment of the financial management capacity and risks within the Afghanistan MoD and MoI.  Previous audits focused on CSTC-A and GIRoA controls over the contract management process and GIRoA’s controls to effectively manage asset accountability for vehicles; while an ongoing audit is currently focused on CSTC-A and GIRoA’s oversight of large fuel contracts.

Nov. 21, 2016

Evaluation of U.S. Forces-Afghanistan Intelligence Training for Afghan Ministry of Defense (Classified)

The report is Classified. To file a Freedom of Information Act request, please submit a request to FOIA Online.

Nov. 18, 2016

DODIG-2017-026 Transmittal of the Disclaimer of Opinion on United States Air Force General Fund Schedule of Budgetary Activity for FY 2016 (Project No. D2016-D000FT-0099.000)

This report should not be distributed without the accompanying financial statements on which it is based. To request a copy of the Statement of Budgetary Activity and report, file a Freedom of Information Act request with the Department of the Air Force.

Nov. 14, 2016

Quality Control Review of the Ernst & Young LLP and the Defense Contract Audit Agency FY 2014Single Audit of SRC, Inc.

As the cognizant Federal agency for SRC, Inc., we performed a quality control review of the Ernst & Young LLP (E&Y) and the Defense Contract Audit Agency (DCAA) single audit report and supporting audit documentation for the audit period of October 1, 2013, through September 30, 2014.