April 15, 2014

DoD Efforts to Meet the Requirements of the Improper Payments Elimination and Recovery Act in FY 2013

We determined whether DoD complied with Public Law No. 107-300, “Improper Payments Information Act of 2002,” November 26, 2002, as amended by Public Law No. 111?204, “Improper Payments Elimination and Recovery Act of 2010,” July 22, 2010 (IPERA). The audit was required by Public Law 111-204.

April 14, 2014

Defense Hotline Allegations Concerning the Fort Huachuca, Army Contracting Command-Aberdeen Proving Ground Contract Administration and Oversight Functions

Our objective was to review the adequacy of cost-control procedures and contract administration for cost-plus-award-fee contract W91RUS-10-C-0001 used at Fort Huachuca, Army Contracting Command–Aberdeen Proving Ground. In addition, the audit addresses three allegations concerning administration of the contract raised to the Defense Hotline.

April 11, 2014

Commercial Multimodal Cargo Procedures in Dubai Were Generally Effective, but Contract Oversight Could Be Improved

This is one in a series of reports regarding U.S. Transportation Command’s (USTRANSCOM’s) support of the Afghanistan drawdown. Our objective was to determine whether effective procedures were in place to process equipment at transfer locations in Southwest Asia. We evaluated whether the security, accountability, and timeliness of commercial multimodal procedures in Dubai were effective and whether controls were in place to provide oversight of the process.

April 9, 2014

Improvements to Controls Over Cash Are Needed at Army Disbursing Stations in Kuwait and Saudi Arabia

We determined whether the controls at the Army disbursing stations in Kuwait (Disbursing Station Symbol Numbers [DSSNs] 8550 and 8748) and Saudi Arabia (DSSN 5588) were adequate to safeguard, account for, document, and report cash held at those sites. In addition, we evaluated whether the U.S. Army Financial Management Command (USAFMCOM) effectively implemented technical oversight and provided assistance to the Army disbursing station in Saudi Arabia. The three disbursing stations we reviewed had $4.9 million in cash on hand at the time of our cash counts.

April 8, 2014

Army Financial Improvement Plans Generally Managed Effectively, but Better Contract Management Needed

Our objective was to determine whether the Department of the Army effectively managed its Financial Improvement Plan (FIP), including contractor support, to meet Financial Improvement and Audit Readiness (FIAR) goals. Specifically, we focused on the FIAR priorities of improving budgetary information and verifying the existence and completeness of mission critical assets. We also assessed the Army’s compliance with FIAR Guidance when developing 10 FIPs.

April 4, 2014

U.S. Transportation Command Needs To Improve Oversight Procedures for the Multi-Modal Contract Used to Ship Equipment From Afghanistan (Redacted)

April 4, 2014

Defense Logistics Agency Land and Maritime Paid Too Much for High Mobility Multipurpose Wheeled Vehicle Repair Parts (For Official Use Only)

The report is For Official Use Only. To file a Freedom of Information Act request, please submit a request to FOIA Online.

April 1, 2014

DoD Did Not Negotiate Rates With Overseas Health Care Providers and Generally Paid Claims as Billed

We determined the extent to which the TRICARE Management Activity (TMA), through the TRICARE Overseas Program (TOP) contractor, negotiated and adhered to reasonable rates for health care services provided in overseas locations.

March 27, 2014

DoD Considered Small Business Innovation Research Intellectual Property Protections in Phase III Contracts, but Program Improvements Are Needed

In response to a requirement in House Armed Services Committee Report 112-479, to accompany the National Defense Authorization Act for FY 2013, we reviewed 22 Small Business Innovation Research (SBIR) Phase III contracts, with a combined base award value of about $244.9 million, to determine whether the Services properly awarded SBIR Phase III contracts to other than small businesses. Specifically, we determined whether the Services considered small business intellectual property rights and properly notified the Small Business Administration (SBA) of the contract award.

March 25, 2014

Independent Auditor's Report on the Attestation of the Existence, Completeness, Rights and Obligations, and Presentation and Disclosure of the Department of the Navy's Ordnance