Report | March 28, 2013

Policies and Procedures Needed to Reconcile Ministry of Defense Advisors Program Disbursements to Other DoD Agencies

DODIG-2013-062

What We Did

In 2009, DoD developed the Ministry of Defense Advisors (MoDA) pilot program to support a pool of civilians capable of building ministerial capacity in Afghanistan. Between FY 2010 and FY 2012, MoDA program officials reimbursed other DoD agencies for some of the deployed civilians’ costs, to include premium pay, backfilling the vacant position, and training costs. Our audit objective was to determine whether MoDA program officials established adequate controls over the distribution of funds to other DoD agencies.   

What We Found

MoDA program officials did not develop adequate controls over the distribution of funds to other DoD agencies for deployed civilians’ premium pay, backfill, and training costs. Instead, program officials relied on other DoD agencies to ensure $19.3 million in estimated costs for 118 military interdepartmental purchase requests (MIPR) issued in FY 2010 to FY 2012 were adjusted to the final payment amounts.

This occurred because MoDA program officials did not develop and implement policies and procedures to obtain actual-cost data, perform reconciliations, and adjust final payments made to DoD agencies. As a result, for $3.6 million disbursed through 56 MIPRS, MoDA program officials:

  • potentially overpaid 9 MIPRs by $124,195, and
  • potentially underpaid 13 MIPRs by $318,892.

The remaining 34 MIPRs did not require adjustment. Without taking corrective action, MoDA program officials risk augmenting MoDA’s or other DoD agencies’ appropriations, which could result in Antideficiency Act violations.

What We Recommend

The Deputy Assistant Secretary of Defense for Partnership Strategy and Stability Operations should:

  • update policy and develop and implement procedures to obtain actual-cost data and reconcile funds disbursed through MIPRs for deployed advisors premium pay, backfill, and training costs; and
  • reconcile prior disbursements to actual costs and adjust the final payment amount, as appropriate.

Management Comments and Our Response

Comments from the Deputy Assistant Secretary of Defense for Partnership Strategy and Stability Operations were partially responsive and additional comments are required.