Nov. 7, 2014

Independent Auditor's Report on the DoD Military Retirement Fund FY 2014 and FY 2013 Basic Financial Statements

Nov. 7, 2014

Independent Auditor's Report on the Navy Working Capital Fund FY 2014 and FY 2013 Basic Financial Statements

Nov. 7, 2014

Independent Auditor's Report on the Navy General Fund FY 2014 and FY 2013 Basic Financial Statements

Nov. 7, 2014

Independent Auditor's Report on the Air Force Working Capital Fund FY 2014 and FY 2013 Basic Financial Statements

Nov. 7, 2014

Independent Auditor's Report on the Air Force General Fund FY 2014 and FY 2013 Basic Financial Statements

Nov. 7, 2014

Army Personnel Complied With the Berry Amendment But Can Improve Compliance With the Buy American Act

Our audit objective was to determine whether Army personnel complied with the Berry Amendment and the Buy American Act when they purchased covered items such as food, clothing, tents, textiles, and hand or measuring tools. We performed this audit in response to Section 1601 of the National Defense Authorization Act for FY 2014. The act requires the DoD Inspector General to conduct periodic audits of contracting practices and policies related to procurement under section 2533a, title 10, United States Code, the Berry Amendment.

Nov. 7, 2014

DoD Needs to Improve Processes for Issuing and Managing Cost-Reimbursement Contracts

Our objective was to determine whether DoD complied with interim Federal Acquisition Regulation (FAR) revisions on the use of cost-reimbursement contracts. We performed this audit in accordance with the FY 2009 National Defense Authorization Act, section 864, “Regulations on the Use of Cost Reimbursement Contracts.” This summary report is the fifth and final in a series of reports on DoD compliance with the interim rule for the use of cost-reimbursement contracts.

Nov. 7, 2014

The Services Need To Improve Accuracy When Initially Assigning Demilitarization Codes

This report is one in a series of reports concerning the DoD Demilitarization (DEMIL) program. The audit objective was to determine whether the Services were properly evaluating DoD property and assigning accurate DEML codes when property enters the DoD supply system. We also determined whether the Defense Logistics Agency was validating the accuracy of DEMIL codes when property was sent to the Defense Logistics Agency after being identified as excess.

Nov. 7, 2014

Defense Logistics Agency Energy Needs To Improve Oversight of the Aviation Into-Plane Reimbursement Card Program (Redacted)

Nov. 7, 2014

Independent Auditor's Report on the DoD Medicare Eligible Retiree Health Care Fund FY 2014 and FY 2013 Basic Financial Statements

This report should not be distributed without the accompanying financial statements on which it is based. To request a copy of the financial statements and report, please contact Robert J. Moss, Jr., Chief, Trust Fund and Revenue Cycle Management at the Defense Health Agency by phone at (703) 275-6267 or by email at robert.j.moss.civ@mail.mil.