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 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 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

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 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 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).

June 26, 2014

Army's Audit Readiness at Risk Because of Unreliable Data in the Appropriation Status Report

We performed the audit to assess the reliability of a nonstatistical sample of data reported in the Army General Fund’s Accounting Report (Monthly) 1002, “Appropriation Status by Fiscal Year Program and Subaccounts Report,” (Appropriation Status Report).

June 26, 2014

U.S. Central Command Vulnerability Management Program Needs Improvement (Classified)

The report is Classified. To file a Freedom of Information Act request, please submit a request to FOIA Online.

June 23, 2014

Insufficient Infrastructure Support to the Fixed Submarine Broadcast System (Classified)

This report is no longer classified. To review the report see the FOIA reading room.