July 16, 2014

Project Announcement: Audit of the Acquisition of the Armed Services Blood Program – Theater Blood Application (Project No. D2014-D000AJ-0197.000)

This will be one in a series of audits that will focus on the overall management of the U.S. Armed Services Blood Program. Our objective for this audit is to determine whether management effectively developed and implemented the Theater Blood Application. This is report Theater Blood Application Was Not Effectively Developed and Implemented DODIG-2015-150.

July 11, 2014

Navy and Marine Corps Have Weak Procurement Processes for Cost-Reimbursement Contract Issuance and Management

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 Navy and Marine Corps complied with interim Federal Acquisition Regulation (FAR) revisions on the use of cost-reimbursement contracts. This is the fourth in a series of reports on DoD compliance with the interim rule for the use of cost-reimbursement contracts. We reviewed a nonstatistical sample of 170 contracts (77 basic contracts and 93 orders) out of 9,973 Navy and Marine Corps contract actions, valued at over $32 billion from March 17, 2011, through February 29, 2012.

July 11, 2014

Development and Implementation of Sexual Assault Evidence and Criminal Records Retention Policy

We initiated this review as required by the "National Defense Authorization Act (NDAA) for Fiscal Year (FY) 2014." Our objective was to review the Military Criminal Investigative Organizations'[1] (MCIO) progress in implementing DoD policy on the retention of and access to evidence and criminal records relating to sexual assault of service members as required by "The National Defense Authorization Act for Fiscal Year 2012," and Department of Defense Instruction (DODI) 5505.18, "Investigation of Adult Sexual Assault in the Department of Defense," January 25, 2013, Incorporating Change 1, May 1, 2013.

July 8, 2014

Project Announcement: Audit of the Award of Service Contracts by Naval Special Warfare Command San Diego (Project No. D2014-D000CJ-0191.000)

This audit will be conducted in response to a request by the House Committee on Armed Services. Our objective is to determine whether Naval Special Warfare Command, San Diego, California, is awarding service contracts and task orders. This is report Improvements Needed for Awarding Service Contracts at Naval Special Warfare Command DODIG-2015-124.

July 8, 2014

Project Announcement: Followup Audit on Report No. DODIG-2013-134, “Navy Commercial Access Control System Did Not Effectively Mitigate Access Control Risks,” September 16, 2013 (Project No. D2014-D000XD-0194.000)

We will determine whether the identified Navy installations implemented the agreed-upon corrective actions for Recommendations A.1 and A.3. Specifically, we will determine whether select Navy installations obtained access to the National Crime Information. This is report Followup Audit: Navy Access Control Still Needs Improvement DODIG-2016-018.

July 7, 2014

Project Announcement: Audit of the Department of the Navy Contract/Vendor Pay (Project No. D2014-D000FS-0190.000)

Our objective is to determine whether Navy's Contract/Vendor Pay transactions are auditable and supported. This is report Navy's Contract/Vendor Pay Process Was Not Auditable DODIG-2015-142.

July 7, 2014

Defense Logistics Agency Aviation Potentially Overpaid Bell Helicopter for Sole-Source Commercial Spare Parts (Redacted)

We determined whether the Defense Logistics Agency (DLA) was purchasing sole-source commercial parts at fair and reasonable prices from Bell Helicopter Textron (Bell). We selected a nonstatistical sample to perform price analysis, sales analysis, and cost analysis to determine whether the prices were fair and reasonable.

July 7, 2014

Procedures to Ensure Sufficient Rare Earth Elements for the Defense Industrial Base Need Improvement (Redacted)

We determined whether DoD effectively planned for life-cycle sustainment of rare earth elements (REE) for the defense industrial base (DIB). Specifically, we determined whether DoD effectively implemented procedures to maintain a sufficient and available supply of REEs for the DIB.

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 30, 2014

Implementation of 2011 Generally Accepted Government Auditing Standards Independence Standards at the DoD Audit Organizations

We conducted this review to determine whether the DoD audit organizations implemented the December 2011 generally accepted government auditing standards (GAGAS) independence standards and whether the standards were being followed. We reviewed 16 of the 21 DoD audit organizations (see Appendix A Scope and Methodology for our rationale).