Jan. 31, 2014

Independent Auditor's Report on the FY 2013 DoD Detailed Accounting Report of the Funds Obligated for National Drug Control Program Activities

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

Review of DoD Requirements for Nuclear Gravity Weapon Delivery Parameters (Classified)

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

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. 9, 2013

Independent Auditor's Report on the DoD Military Retirement Fund, FY 2013 Basic Financial Statements

Dec. 9, 2013

Independent Auditor's Report on the DoD Medicare-Eligible Retiree Health Care Fund FY 2013 Basic Financial Statements

Dec. 1, 2013

Project Announcement: Audit of DoD FY13 Compliance With the Improper Payments Elimination and Recovery Act Requirements

The objective of this audit is to determine whether DoD is in compliance with Public Law No. 107-300, “Improper Payments Information Act of 2002,” November 26, 2002. This audit is required by Public Law No. 111-204.

Nov. 25, 2013

U.S. Army Corps of Engineers Transatlantic District-North Needs To Improve Oversight of Construction Contractors in Afghanistan

This audit is one in a series of reports on military construction (MILCON) projects in Afghanistan. Our objective was to determine whether DoD provided effective oversight of MILCON projects in Afghanistan. Specifically, we determined whether U.S. Army Corps of Engineers (USACE) properly monitored contractor performance during construction and adequately performed quality assurance (QA) oversight responsibilities pertaining to two Special Operations Forces (SOF) MILCON projects at Bagram Airfield, Afghanistan.

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.