March 27, 2014

DoD Considered Small Business Innovation Research Intellectual Property Protections in Phase III Contracts, but Program Improvements Are Needed

In response to a requirement in House Armed Services Committee Report 112-479, to accompany the National Defense Authorization Act for FY 2013, we reviewed 22 Small Business Innovation Research (SBIR) Phase III contracts, with a combined base award value of about $244.9 million, to determine whether the Services properly awarded SBIR Phase III contracts to other than small businesses. Specifically, we determined whether the Services considered small business intellectual property rights and properly notified the Small Business Administration (SBA) of the contract award.

March 11, 2014

Improvements Are Needed in Contractor Oversight, Mission Security, and Personnel Safety for the Afghanistan Rotary Wing Program Contracts (For Official Use Only)

The report is For Official Use Only. To file a Freedom of Information Act request, please submit a request to FOIA Online.

March 10, 2014

Shindand Pilot Training Contracts (For Official Use Only)

The report is For Official Use Only. To file a Freedom of Information Act request, please submit a request to FOIA Online.

Feb. 12, 2014

Authorization of DoD Progress Payments For Ground Combat Vehicle Contracts Needs Improvement

We determined whether DoD officials authorized and administered progress payments in DoD contracts in accordance with selected Federal Acquisition Regulation (FAR) and DoD policies. We examined progress payments for two contracts for the Ground Combat Vehicle (GCV) Technology Development Phase.

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.

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. 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.

Oct. 22, 2013

Audit of the Intelligence Community Centers of Academic Excellence Program's Use of Grant Funds

The U.S. House of Representatives Appropriations Subcommittee on Defense requested this review of the defense intelligence community's use of section 2358, title 10 United States Code, to issue recruitment and outreach grants for the Office of the Director of National Intelligence. Subsequent discussions with the subcommittee staff disclosed that their concerns were focused on the Intelligence Community Centers of Academic Excellence program. Therefore, the audit's overall objective was to examine the defense intelligence community's use of grants for the Intelligence Community Centers of Academic Excellence program.

Sept. 30, 2013

Quality Assurance Assessment of the F-35 Lightning II Program

We performed an evaluation of the F-35 Lightning II Program (F-35 Program) by conducting a series of quality assurance assessments of the Joint Program Office, prime contractor, and major subcontractors.

Sept. 30, 2013

DoD Evaluation of Over-Classification of National Security Information (Redacted)

This is the first of two reports that Public Law 111-258, Section 6(b) requires, mandating Inspectors General of Federal departments, or agencies with an officer or employee who is authorized to make original classifications, to: (A) assess whether applicable classification policies, procedures, rules, or regulations have been adopted, followed, and effectively administered; and (B) identify policies, procedures, rules, regulations, or management practices that may be contributing to persistent misclassification of material. In this report, we address eight areas associated with classification management and control marking programs. For the second report due under Public Law 111-258 on September 30, 2016, we will focus on follow-up efforts to recommendations outlined in this report.