Jan. 14, 2015

U.S. Military Academy, West Point, Controls Over Gift Funds Need Improvements

Our objective was to assess the controls over U.S. Military Academy, West Point (West Point) and the West Point Museum monetary and nonmonetary gift processes for FY 2012 and FY 2013. Specifically, we reviewed controls for accepting, recording, reporting, and disbursing West Point monetary gifts. We also reviewed controls for accepting, recording, reporting, and use of selected West Point nonmonetary gifts.

Jan. 14, 2015

DoD Methodologies to Identify Improper Payments in the Military Health Benefits and Commercial Pay Programs Need Improvement

We determined whether DoD methodologies for determining improper payment rates in the DoD Agency Financial Report capture improper payments because of error, fraud, waste, and abuse.

Jan. 9, 2015

Military Construction in a Contingency Environment: Summary of Weaknesses Identified in Reports Issued From January 1, 2008, Through March 31, 2014

We summarized reports issued by the DoD Office of Inspector General and Air Force Audit Agency between January 1, 2008, and March 31, 2014, that contained findings on military construction projects in Afghanistan and Iraq.

Jan. 7, 2015

United States Air Forces Central Command Complied With the Economy Act

Our objectives were to determine whether the determinations and findings prepared by Air Force organizations support the use of Economy Act orders and whether the requiring activities provided the correct funding.

Dec. 31, 2014

DoD Needs Dam Safety Inspection Policy To Enable the Services To Detect Conditions That Could Lead to Dam Failure (Redacted)

Dec. 22, 2014

Opportunities to Improve the Elimination of Intragovernmental Transactions inDoD Financial Statements

We determined whether DoD properly planned the implementation of the Invoice Processing Platform (IPP) to mitigate the material weakness of improperly eliminating intragovernmental transactions (IGTs) for Other Defense Organizations.

Dec. 22, 2014

U.S. Air Force May Be Paying Too Much for F117 Engine Sustainment (Redacted)

The objective of the audit was to determine whether U.S. Air Force (AF) officials used cost effective measures to sustain the F117 engine. This report is the first in a series that will address this objective. For this report, we focused on evaluating whether the AF’s commerciality determination for F117 engine fleet management program (sustainment) services provided by Pratt and Whitney was supported. A commerciality determination is critical because it affects the type of cost or pricing information needed to support contract negotiations and develop the Government’s negotiation position. Pratt and Whitney F117 engines power the C-17 aircraft.

Dec. 19, 2014

U.S. Southern Command Government Purchase Card Controls Need Improvement to Prevent Improper Purchases

We determined whether U.S. Southern Command’s (USSOUTHCOM’s) use of Government purchase cards (GPCs) complied with applicable la ws and regulations. Section 2784, title 10, United States Code, requires the DoD Office of the Inspect or General to periodically audit the DoD GPC Program.

Dec. 19, 2014

Air Force Life Cycle Management Center’s Management of F119 Engine Spare Parts Needs Improvement (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.

Dec. 19, 2014

Naval Supply Systems Command Needs to Improve Cost Effectiveness of Purchases for the Phalanx Close-In Weapon System (Redacted)

This report is a result of Project No. D2014-D000AT-0110.000.