HomeReportsAudits and Evaluations

Feb. 22, 2018

Defense Commissary Agency Oversight of Fresh Produce Contracts in Japan and South Korea

We determined whether Defense Commissary Agency (DeCA) officials provided effective oversight of the fresh fruits and vegetables contracts for Japan and South Korea in accordance with Federal and DoD contracting policies.

Feb. 22, 2018

Chemical Demilitarization–Assembled Chemical Weapons Alternatives Program

We determined whether the Program Executive Office for Assembled Chemical Weapons Alternatives (PEO ACWA), the executive agent, effectively managed program cost, schedule, and performance for the ACWA program.

Feb. 21, 2018

Financial Management and Contract Award and Administration for the Armed Forces Retirement Home

We determined whether officials conducted effective financial management and contract award and administration for the Armed Forces Retirement Home (AFRH). Section 418, title 24, United States Code, requires the DoD Office of Inspector General (DoD OIG) to perform a comprehensive inspection of the AFRH. This is the second report in a series that will collectively meet this requirement.

Feb. 20, 2018

Project Announcement: Audit of Distribution of Critical Munitions in Support of the Republic of Korea

We plan to begin the subject audit in February 2018. Our objective is to determine whether the U.S. Pacific Command and U.S. Forces Korea have a distribution network to receive and deliver critical munitions in support of operation plan requirements.

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. 16, 2018

Project Announcement: External Peer Review of the National Guard Bureau Internal Review Office

The Office of the Assistant Inspector General for Audit Policy and Oversight will begin the subject review in February 2018.

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.