Sept. 18, 2014

Independent Auditor's Report on Agreed-Upon Procedures for DoD Compliance With Service Contract Inventory Compilation and Certification Requirements for FY 2012

Sept. 17, 2014

Inappropriate Obligations for the T700 Technical, Engineering, and Logistical Services and Supplies Contract

We determined whether the Department of Defense effectively managed the T700 Technical, Engineering, and Logistical Services and Supplies contract. Specifically, we reviewed the obligation of funds for the T700 engine contract. This is the first report in a series of two reports on the T700 engine and addresses whether funds were obligated in accordance with United States Code and DoD regulations.

Sept. 16, 2014

Delinquent Medical Service Accounts at William Beaumont Army Medical Center Need Additional Management Oversight

Our objective was to determine whether William Beaumont Army Medical Center (WBAMC) properly managed delinquent accounts more than 180 days delinquent (unpaid) by transferring the debt to the appropriate debt collection agency or by actively pursuing collection. This is the second in a series of reports concerning delinquent medical service accounts (MSAs). This report provides the results of our review performed at WBAMC. We reviewed the 25 highest-dollar delinquent MSAs valued at $525,209.

Sept. 15, 2014

Ontic Engineering and Manufacturing Overcharged the Defense Logistics Agency for Sole-Source Spare Parts (Redacted)

Sept. 9, 2014

Military Sealift Command Oversight of Excess Spare-Parts Inventory and Purchases for Sealift Program Roll-On/Roll-Off Ships Needs Improvement

We determined whether the Military Sealift Command (MSC) effectively managed the quantities of spare parts in inventory and procured the spare parts at fair and reasonable prices for the large, medium-speed, roll-on/roll-off (LMSR) ships in the Sealift Program. To determine whether MSC procured spare parts at fair and reasonable prices, we focused on price competition, a key control to ensure price reasonableness. We performed this audit in response to a congressional request.

Sept. 8, 2014

Fort Knox and the Army Need To Improve Internal Controls for Utility Energy Services Contracts

Our audit objective was to determine whether the contract and task orders related to the energy program at Fort Knox, Kentucky, were properly awarded and administered. We reviewed 108 task orders, totaling about $270 million, awarded by Fort Knox officials, related to the energy program at Fort Knox.

Sept. 3, 2014

Global Combat Support System-Army Did Not Comply With Treasury and DoD Financial Reporting Requirements

We determined whether the Army fielded the Global Combat Support System–Army (GCSS–Army) with the proper functionality to provide reliable financial information and support audit readiness requirements.

Aug. 29, 2014

Government of the Islamic Republic of Afghanistan Needs to Provide Better Accountability and Transparency Over Direct Contributions

Our objective was to determine whether the Government of the Islamic Republic of Afghanistan’s (GIRoA) Ministries of Defense (MoD) and Interior (MoI) have controls in place to ensure a transparent and accountable fiscal process for the direct funding provided for the sustainment of the Afghan National Security Force (ANSF).

Aug. 13, 2014

Solicitation, Award, and Management of Two Washington Headquarters Services Multiple-Award Contracts and Task Orders

Our objective was to determine whether Washington Headquarters Services (WHS) contracting officials complied with the Federal Acquisition Regulation (FAR) and other rules and regulations for the solicitation, award, and management of two multiple-award contracts. We reviewed two WHS multiple-award contracts, each with three contractors, and a total not-to-exceed value of $555 million, and 11 task orders, valued at $164.8 million.

Aug. 13, 2014

Delinquent Medical Service Accounts at Brooke ArmyMedical Center Need Additional Management Oversight

Our objective was to determine whether the Military Services and selected military medical treatment facilities were effectively managing medical service accounts that were more than 180 days delinquent by transferring the debt to the appropriate debt collection agency or actively pursuing collection. This is the first in a series of reports concerning medical service accounts (MSAs). This report provides the results of our review performed at U.S. Army Brooke Army Medical Center (BAMC). We reviewed the 25 highest dollar delinquent MSAs valued at $11.0 million.