Jan. 13, 2014

Navy Needs to Improve Contract Oversight of Its Financial Improvement and Audit Readiness Program Contracts

The objective of the audit was to determine whether the Navy is performing effective oversight of the contracts for its Financial Improvement and Audit Readiness Program.

Jan. 8, 2014

Project Announcement: Audit of Delinquent Medical Service Accounts at William Beaumont Army Medical Center

The objective of this audit is to determine whether William Beaumont Army Medical Center properly manages delinquent accounts over 181 days by effectively transferring the debt to the appropriate debt collection agency or by actively pursuing collection. This is report Delinquent Medical Service Accounts at William Beaumont Army Medical Center Need Additional Management Oversight DODIG-2014-112.

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. 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.

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.