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 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).

June 16, 2014

Evaluation of the Department of Defense Combating Trafficking in Persons Program

The objective for this project was to review DoD Combating Trafficking in Persons program performance and compliance with DoD Instruction 2200.01, “Combating Trafficking in Persons (CTIP),” September 15, 2010. This capping report summarizes findings resulting from our multi-year review which began in 2009, in response to the requirement for the Inspectors General of the Department of Defense, Department of State, and United States Agency for International Development to investigate a sample of contracts for which there was a heightened risk that contractors may engage in acts related to trafficking in persons.

May 19, 2014

U.S. Military and Coalition Efforts to Develop Effective and Sustainable Healthcare in Support of the Afghan National Police

The overall purpose of this project was to assess the progress of U.S. and Coalition efforts to develop effective and sustainable healthcare in support of the Afghan National Police (ANP). Specifically, we assessed whether the plans to develop effective and sustainable healthcare services for the ANP were comprehensive and implemented to meet the transition timeline. Additionally, we determined whether advisory resources were sufficient and appropriate to support the medical needs of the ANP. Finally, we assessed whether developmental efforts were on schedule and effective in ensuring there was adequate medical capability, including logistics, to provide proper medical support to ANP personnel from the point of injury to the next required level of care.

May 6, 2014

Improvements Needed for Triannual Review Process at Norfolk Ship Support Activity

Our objective was to determine the accuracy of unliquidated obligations (ULOs) at the Norfolk Ship Support Activity (NSSA) in Norfolk, Virginia. Specifically we assessed whether ULOs certified during the Triannual Review (TAR) process were accurate.

April 17, 2014

Project Announcement: Evaluation of Sensitive Position Screening in Support of Sexual Assault Prevention and Response

The objective of this evaluation is to determine the adequacy of standards and criteria for screening, selecting, training and, as applicable, certification, of Military Criminal Investigative Organization investigators who conduct criminal investigations, to include supporting the DoD Special Victim Capability.

April 14, 2014

Defense Hotline Allegations Concerning the Fort Huachuca, Army Contracting Command-Aberdeen Proving Ground Contract Administration and Oversight Functions

Our objective was to review the adequacy of cost-control procedures and contract administration for cost-plus-award-fee contract W91RUS-10-C-0001 used at Fort Huachuca, Army Contracting Command–Aberdeen Proving Ground. In addition, the audit addresses three allegations concerning administration of the contract raised to the Defense Hotline.

April 14, 2014

Project Announcement: Assessment of Department of Defense Efforts to Build Counterterrorism and Stability Operations Capacity of Foreign Military Forces with “Section 1206” Funding

The objective of this assessment is to determine whether the DoD Global Train and Equip Program, stipulated by Public Law 109-163, Section 1206, as amended, is providing intended results and whether the coordination efforts between the Department of State Office of Inspector General is providing intended results.

April 9, 2014

Improvements to Controls Over Cash Are Needed at Army Disbursing Stations in Kuwait and Saudi Arabia

We determined whether the controls at the Army disbursing stations in Kuwait (Disbursing Station Symbol Numbers [DSSNs] 8550 and 8748) and Saudi Arabia (DSSN 5588) were adequate to safeguard, account for, document, and report cash held at those sites. In addition, we evaluated whether the U.S. Army Financial Management Command (USAFMCOM) effectively implemented technical oversight and provided assistance to the Army disbursing station in Saudi Arabia. The three disbursing stations we reviewed had $4.9 million in cash on hand at the time of our cash counts.

March 31, 2014

Section 847 Ethics Requirements for Senior Defense Officials Seeking Employment with Defense Contractors

Our objectives were to (1) address the central database and DoD IG oversight provisions of Public Law 110-181, “The National Defense Authorization Act for Fiscal Year 2008,” Section 847, “Requirements for Senior Department of Defense Officials Seeking Employment with Defense Contractors,” January 28, 2008; (hereinafter referred to as “section 847”)