Jan. 28, 2014

Followup Audit: Body Armor First Article Testing Standardized DoD-Wide

Our objective was to determine whether the Director, Operational Test and Evaluation, coordinated with the Military Services, U.S. Special Operations Command, and Defense agencies to develop the standardized, first article testing procedures for body armor ballistic inserts as agreed to in Recommendation B of DoD IG Report No. D-2009-047, “DoD Testing Requirements for Body Armor,” dated January 29, 2009. Additionally, we determined whether the Military Services, U.S. Special Operations Command, and Defense agencies implemented the procedures to mitigate body armor testing inconsistencies.

Jan. 27, 2014

Defense Logistics Agency Effectively Managed Continental U.S. Mission-Critical Batteries

We determined whether the Defense Logistics Agency effectively fulfilled warfighter requirements for batteries designated mission-critical by military services. Specifically, we determined whether Defense Logistics Agency met the 4-day continental U.S. time definite delivery standard for fiscal year 2012 mission-critical battery requisitions. The DoD Supply Chain Materiel Management Regulation notes that the time definite delivery concept represents 85 percent of the total time that the wholesale supply system is capable of delivering the required materiel to its customers.

Jan. 14, 2014

Project Announcement: Audit of the DoD Implementation of Enterprise Resource Planning Systems to Correct Accounts Receivable Material Weakness

The objective of this audit is to determine whether Department of Defense accounts receivable material weakness will be addressed by the use of Enterprise Resource Planning systems, as documented in the May 2013 Financial Improvement and Audit Readiness plan.

Dec. 20, 2013

Assessment of Arlington and Soldiers' and Airmen's Home National Cemeteries DODIG-2014-026

We performed this assessment of Arlington and Soldiers’ and Airmen’s Home National Cemeteries using the Army Directive 2010-04 as a guide for the evaluation as well as the adequacy of current Arlington National Cemetery (ANC) outreach practices.

Dec. 16, 2013

Independent Auditor's Report on the Department of Defense FY 2013 and FY 2012 Basic Financial Statements

Dec. 5, 2013

U.S. Army Contracting Command Did Not Obtain Fair and Reasonable Prices for Communications Equipment (Redacted)

We determined whether the U.S. Army Contracting Command (ACC) obtained fair and reasonable prices for communications equipment procured from Datron World Communications, Inc. (Datron).

Nov. 22, 2013

Missile Defense Agency and Defense Microelectronics Activity Use of Cost-Reimbursement Contracts

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 Missile Defense Agency (MDA) and the Defense Microelectronics Activity (DMEA) complied with interim Federal Acquisition Regulation revisions on the use of costreimbursement contracts by documenting: that approval for the cost-reimbursementcontract was at least one level above the contracting officer; that cost-reimbursement contracts were justified; how the requirements under the contract could transition to firm-fixed-price in the future; that Government resources were available to monitor the cost-reimbursement contract; and that contractors had an adequate accounting system in place at contract award.

Nov. 16, 2013

Independent Auditor’s Report on the Department of Defense FY 2013 and FY 2012 Closing Package 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, file a Freedom of Information Act request with the Office of the Secretary of Defense: http://www.esd.whs.mil/FOID/foi/

Nov. 12, 2013

Missile Defense Agency Can Improve Adherence to Target Process and Transparency of Target Costs (Classified)

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

Nov. 8, 2013

Defense Logistics Agency Disposition Services Afghanistan Disposal Process Needed Improvement

We determined whether Defense Logistics Agency (DLA) Disposition Services (DS) was properly disposing of equipment during the drawdown in Afghanistan. We determined whether adequate controls existed over the receipt, inspection, coding, and disposal of equipment.