Sept. 29, 2014

Army Needs to Improve the Reliability of the Spare Parts Forecasts It Submits to the Defense Logistics Agency

We determined whether the Army is reasonably forecasting Special Program Requirements for spare parts ordered from the Defense Logistics Agency.

Sept. 17, 2014

Assurance Policy Evaluation Spacecraft and Strategic Systems

Our objective was to evaluate the sufficiency of Department of Defense (DoD) mission assurance policies and procedures used in the acquisition of spacecraft and strategic systems.

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. 15, 2014

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

Sept. 12, 2014

Complaint Regarding the Use of Audit Results on a $1 Billion Missile Defense Agency Contract

We conducted this evaluation to determine the validity of a complaint alleging that Missile Defense Agency (MDA) negotiated a $1 billion contract without considering the audit results from Defense Contract Audit Agency (DCAA).

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

Review of Audits Issued by the Defense Contract Audit Agency in FY 2012 and FY 2013

As part of our continuous oversight responsibility of DCAA, we reviewed a cross section of 16 DCAA audits completed between October 2011 and February 2013, including 5 audits of forward-pricing proposals and 11 audits of incurred cost proposals and other audit types. We reviewed the audits primarily to determine whether DCAA: correctly applied applicable acquisition regulations and DCAA policy; determined the adequacy of contractor cost or pricing data (if applicable); gathered sufficient evidence in support of the reported opinion; and issued an audit report that adequately explained the audit findings and met the contracting officer’s needs.

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. 8, 2014

Exoatmospheric Kill Vehicle Quality Assurance and Reliability Assessment-Part A

Our objective was to perform a quality assurance assessment of the Missile Defense Agency’s Ground-Based Midcourse Defense, Exoatmospheric Kill Vehicle, which is procured from Raytheon Missile Systems via the prime contractor Boeing. Our assessment resulted in two separate reports.

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.