Nov. 7, 2014

Independent Auditor's Report on the Navy General Fund FY 2014 and FY 2013 Basic Financial Statements

Nov. 7, 2014

DoD Needs to Improve Processes for Issuing and Managing Cost-Reimbursement Contracts

Our objective was to determine whether DoD complied with interim Federal Acquisition Regulation (FAR) revisions on the use of cost-reimbursement contracts. We performed this audit in accordance with the FY 2009 National Defense Authorization Act, section 864, “Regulations on the Use of Cost Reimbursement Contracts.” This summary report is the fifth and final in a series of reports on DoD compliance with the interim rule for the use of cost-reimbursement contracts.

Nov. 7, 2014

The Services Need To Improve Accuracy When Initially Assigning Demilitarization Codes

This report is one in a series of reports concerning the DoD Demilitarization (DEMIL) program. The audit objective was to determine whether the Services were properly evaluating DoD property and assigning accurate DEML codes when property enters the DoD supply system. We also determined whether the Defense Logistics Agency was validating the accuracy of DEMIL codes when property was sent to the Defense Logistics Agency after being identified as excess.

Nov. 7, 2014

Independent Auditor’s Report on the Defense Health Agency Contract Resource Management FY 2014 Basic Financial Statements

This report should not be distributed without the accompanying financial statements on which it is based. To request a copy of the financial statements and report, please contact Graham D. Ininns, Chief, Contract Resource Management at the Defense Health Agency by phone at (303) 676-3430 or by email at graham.d.ininns.civ@mail.mil.

Nov. 7, 2014

Independent Auditor's Report on the DoD Medicare Eligible Retiree Health Care Fund FY 2014 and FY 2013 Basic Financial Statements

This report should not be distributed without the accompanying financial statements on which it is based. To request a copy of the financial statements and report, please contact Robert J. Moss, Jr., Chief, Trust Fund and Revenue Cycle Management at the Defense Health Agency by phone at (703) 275-6267 or by email at robert.j.moss.civ@mail.mil.

Nov. 6, 2014

The DoD Retrograde Process in Afghanistan Needed Improvement (Classified)

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

Nov. 5, 2014

Although U.S. Forces-Afghanistan Prepared Completion andSustainment Plans for Ongoing Construction Projects for U.S. Facilities, Four Construction Projects at Bagram Faced Significant Challenges

We determined whether DoD activities established a process to evaluate whether construction projects for U.S. facilities in Afghanistan should be completed or terminated. For those projects to be completed, we determined whether DoD activities had effective completion and sustainment plans.

Nov. 4, 2014

Task Force to Improve Timeliness of Senior Official Administrative Investigations (Redacted)

At the request of the Deputy Secretary of Defense, the DoD IG led a task force to review and improve the timeliness of senior official administrative investigations. The task force reviewed data, processes, policies, and resources, and examined proposed changes to conduct more efficient and timely investigations. The task force prepared a plan of action consisting of short-, medium-, and long-range goals to implement the task force recommendations.

Nov. 3, 2014

Quality Control Review of BDO USA, LLP FY 2013 Single Audit of Advanced Technology International

As the cognizant Federal agency1 for Advanced Technology International (ATI), we performed a review of the BDO USA, LLP (BDO) single audit and supporting working papers for the audit period of July 1, 2012, through June 30, 2013. Our objective was to determine whether BDO conducted the single audit in accordance with generally accepted government auditing standards, the American Institute of Certified Public Accountants auditing standards, and the auditing and reporting requirements of Office of Management and Budget (OMB) Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” Appendix A contains additional details on our criteria, scope, and methodology; and identifies prior quality control reviews. Appendix B lists the compliance requirements that BDO determined to be applicable to the FY 2013 audit.

Nov. 3, 2014

Evaluation of Government Quality Assurance Oversight for DoD Acquisition Programs

Our objective was to evaluate DoD overarching quality management policies and procedures and Government-performed quality assurance oversight of defense acquisition programs. To evaluate DoD quality management practices across DoD, we evaluated top-level policies and procedures of DoD Components (that is, Military Departments, Defense agencies, the Joint Chiefs of Staff, the combatant commands, and DoD field organizations).