July 17, 2014

Approaches for Establishing Fraud Risk AssessmentPrograms and Conducting Fraud Audit Risk Assessments Within the Department of Defense

The objective of the review was to identify approaches for establishing fraud risk assessment programs and conducting fraud risk assessments within the DoD. The review focused on various DoD activities including procurement, retail, and financial operations.

July 11, 2014

Development and Implementation of Sexual Assault Evidence and Criminal Records Retention Policy

We initiated this review as required by the "National Defense Authorization Act (NDAA) for Fiscal Year (FY) 2014." Our objective was to review the Military Criminal Investigative Organizations'[1] (MCIO) progress in implementing DoD policy on the retention of and access to evidence and criminal records relating to sexual assault of service members as required by "The National Defense Authorization Act for Fiscal Year 2012," and Department of Defense Instruction (DODI) 5505.18, "Investigation of Adult Sexual Assault in the Department of Defense," January 25, 2013, Incorporating Change 1, May 1, 2013.

July 11, 2014

Navy and Marine Corps Have Weak Procurement Processes for Cost-Reimbursement Contract Issuance and Management

We are required to perform this audit in accordance with the FY 2009 National Defense Authorization Act, section 864, “Regulations on the Use of Cost Reimbursement Contracts.” Our objective was to determine whether the Navy and Marine Corps complied with interim Federal Acquisition Regulation (FAR) revisions on the use of cost-reimbursement contracts. This is the fourth in a series of reports on DoD compliance with the interim rule for the use of cost-reimbursement contracts. We reviewed a nonstatistical sample of 170 contracts (77 basic contracts and 93 orders) out of 9,973 Navy and Marine Corps contract actions, valued at over $32 billion from March 17, 2011, through February 29, 2012.

July 7, 2014

Defense Logistics Agency Aviation Potentially Overpaid Bell Helicopter for Sole-Source Commercial Spare Parts (Redacted)

We determined whether the Defense Logistics Agency (DLA) was purchasing sole-source commercial parts at fair and reasonable prices from Bell Helicopter Textron (Bell). We selected a nonstatistical sample to perform price analysis, sales analysis, and cost analysis to determine whether the prices were fair and reasonable.

July 7, 2014

Procedures to Ensure Sufficient Rare Earth Elements for the Defense Industrial Base Need Improvement (Redacted)

We determined whether DoD effectively planned for life-cycle sustainment of rare earth elements (REE) for the defense industrial base (DIB). Specifically, we determined whether DoD effectively implemented procedures to maintain a sufficient and available supply of REEs for the DIB.

July 2, 2014

Improvements Needed in the General Fund Enterprise Business System Budget-to-Report Business Process

We performed this audit to determine whether the General Fund Enterprise Business System (GFEBS) Program Management Office (PMO) implemented the DoD Business Enterprise Architecture Budget-to-Report (B2R) Business Process to properly support the Army General Fund (AGF) Statement of Budgetary Resources (SBR).

July 2, 2014

Project Announcement: Assessment of the Sufficiency of the Afghan National Security Force's Policies, Processes, and Procedures for the Management and Accountability of Ammunition, Explosives, and Fuel (Project No. D2014-D00SP0-0129.001)

The objective of this assessment is to examine the sufficiency of Afghan National Security Forces policies and procedures for the management and accountability of fuel (Class III Bulk) and conventional military ammunition and explosives (Class V).

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 26, 2014

Army's Audit Readiness at Risk Because of Unreliable Data in the Appropriation Status Report

We performed the audit to assess the reliability of a nonstatistical sample of data reported in the Army General Fund’s Accounting Report (Monthly) 1002, “Appropriation Status by Fiscal Year Program and Subaccounts Report,” (Appropriation Status Report).

June 26, 2014

U.S. Central Command Vulnerability Management Program Needs Improvement (Classified)

The report is Classified. To file a Freedom of Information Act request, please submit a request to FOIA Online.