Audit

June 30, 2016

Improvements Needed in Managing Department of the Navy Suspense Accounts

Our objective was to determine whether DoD had controls in place to record Department of the Navy (DON) suspense account balances on the proper component-level financial statements, whether the accounts were being used for the intended purpose, and whether transactions were resolved in a timely manner.

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.

June 17, 2016

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.