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Audit conducts audits that address the DoD's top priorities and management challenges; promote the efficiency, effectiveness, and accountability of DoD programs and operations; and detect and deter fraud, waste, and abuse.
June 27, 2016
Improvements Needed in Managing Army Suspense Accounts
We determined whether DoD had controls in place to record Department of the Army suspense account balances on the proper component-level financial statements. In addition, we determined whether the accounts were used for the intended purpose and transactions were resolved in a timely manner.
June 23, 2016
Additional Controls Needed to Issue Reliable DoD Cost of War Reports That Accurately Reflect the Status of Air Force Operation Inherent Resolve Funds
We determined the accuracy of the Air Force’s obligations and disbursements supporting Operation Inherent Resolve (OIR) as reported in the Cost of War (CoW) report. We also examined the CoW report to determine if it satisfied legal requirements to report financial information for contingency operations.
June 17, 2016
DoD Generally Provided Effective Oversight of AbilityOne® Contracts
We determined whether DoD effectively provided oversight of AbilityOne® contracts. We conducted this audit in response to a request from the Senate Armed Services Committee.
U.S. Special Operations Command Controls Over the Requirements Development Process for Military Construction Projects Need Improvement (Redacted)
We determined whether U.S. Special Operations Command (USSOCOM) developed requirements for military construction (MILCON) projects in accordance with DoD guidance.
Contract Awards at Naval Oceanographic Office Need Improvement
We determined whether the Naval Oceanographic Office (NAVOCEANO) properly awarded contracts for scientific equipment, software, and technical support. We reviewed a nonstatistical sample of 25 contracts, valued at $15.5 million.