July 12, 2016

Army Needs Greater Emphasis on Inventory Valuation

We determined whether the Department of the Army properly records Army Working Capital Fund (AWCF) Inventory, Available and Purchased for Resale, at moving average cost (MAC1) within the Logistics Modernization Program (LMP2) system.

July 6, 2016

Advanced Arresting Gear Program Exceeded Cost and Schedule Baselines (Redacted)

Our objective was to determine whether the Navy was effectively managing the acquisition requirements and testing for the Advanced Arresting Gear (AAG) program. The arresting gear is the system responsible for stopping aircraft while landing on the flight deck of a carrier.

July 1, 2016

Controls Over Compound Drugs at the Defense Health Agency Reduced Costs Substantially, but Improvements Are Needed

Our objective was to determine whether the Defense Health Agency (DHA) implemented adequate controls over payments for compound drugs.

June 30, 2016

Improvements Needed in Managing Department of the Navy Suspense Accounts

Our objective was to determine whether DoD had controls in place to record Department of the Navy (DON) suspense account balances on the proper component-level financial statements, whether the accounts were being used for the intended purpose, and whether transactions were resolved in a timely manner.

June 27, 2016

Improvements Needed in Managing Army Suspense Accounts

We determined whether DoD had controls in place to record Department of the Army suspense account balances on the proper component-level financial statements. In addition, we determined whether the accounts were used for the intended purpose and transactions were resolved in a timely manner.

June 23, 2016

Additional Controls Needed to Issue Reliable DoD Cost of War Reports That Accurately Reflect the Status of Air Force Operation Inherent Resolve Funds

We determined the accuracy of the Air Force’s obligations and disbursements supporting Operation Inherent Resolve (OIR) as reported in the Cost of War (CoW) report. We also examined the CoW report to determine if it satisfied legal requirements to report financial information for contingency operations.

June 17, 2016

DoD Generally Provided Effective Oversight of AbilityOne® Contracts

We determined whether DoD effectively provided oversight of AbilityOne® contracts. We conducted this audit in response to a request from the Senate Armed Services Committee.

June 17, 2016

U.S. Special Operations Command Controls Over the Requirements Development Process for Military Construction Projects Need Improvement (Redacted)

We determined whether U.S. Special Operations Command (USSOCOM) developed requirements for military construction (MILCON) projects in accordance with DoD guidance.

June 17, 2016

Contract Awards at Naval Oceanographic Office Need Improvement

We determined whether the Naval Oceanographic Office (NAVOCEANO) properly awarded contracts for scientific equipment, software, and technical support. We reviewed a nonstatistical sample of 25 contracts, valued at $15.5 million.

May 31, 2016

The Naval Air Systems Command Did Not Obtain Fair and Reasonable Prices on Scan Eagle Spare Parts (Redacted)

We determined whether the Naval Air Systems Command purchased sole-source spare parts at fair and reasonable prices from Insitu, Inc. for the ScanEagle Unmanned Aircraft System