Evaluations

June 30, 2014

Implementation of 2011 Generally Accepted Government Auditing Standards Independence Standards at the DoD Audit Organizations

We conducted this review to determine whether the DoD audit organizations implemented the December 2011 generally accepted government auditing standards (GAGAS) independence standards and whether the standards were being followed. We reviewed 16 of the 21 DoD audit organizations (see Appendix A Scope and Methodology for our rationale).

June 23, 2014

Insufficient Infrastructure Support to the Fixed Submarine Broadcast System (Classified)

This report is no longer classified. To review the report see the FOIA reading room.

June 20, 2014

Hotline Allegations Regarding Defense Contract Management Agency Contracting Officer Actions on Several Business System Audit Reports

We conducted this review to determine the validity of a DoD Hotline complaint alleging that a Defense Contract Management Agency (DCMA) contracting officer did not take timely or appropriate action on several Defense Contract Audit Agency (DCAA) audit reports covering the business systems of a large DoD contractor.

June 16, 2014

Evaluation of the Department of Defense Combating Trafficking in Persons Program

The objective for this project was to review DoD Combating Trafficking in Persons program performance and compliance with DoD Instruction 2200.01, “Combating Trafficking in Persons (CTIP),” September 15, 2010. This capping report summarizes findings resulting from our multi-year review which began in 2009, in response to the requirement for the Inspectors General of the Department of Defense, Department of State, and United States Agency for International Development to investigate a sample of contracts for which there was a heightened risk that contractors may engage in acts related to trafficking in persons.

June 10, 2014

Assessment of DoD Processes in Support of Committee on Foreign Investment in the United States Determinations and Foreign Ownership, Control, or Influence Mitigation

This report on the assessment of DoD processes to support Committee on Foreign Investment in the United States (CFIUS) determinations and foreign ownership, control, or influence (FOCI) mitigation responds to longstanding management concerns and the U.S. Government Accountability Office (GAO) high risk area of ensuring the effective protection of technologies critical to U.S. national security interests.