FY 2000 U.S. Army Corps of Engineers Obligations for DOD Component Contracts
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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We conducted this audit of the U.S. Army Corps of Engineers Corps of Engineers obligation and disbursement of Air Force funds in response to a request from the Air Force Audit Agency. The results were used by the Air Force Audit Agency to support its FY 2000 financial statement audit. Each year the Corps of Engineers receives program authority to manage the design and construction of Air Force buildings and structures. The Air Force does not have transaction-level visibility of the Corps of Engineers use of those funds. The Corps of Engineers provides the Air Force with project-level information both monthly and at years end for annual financial report preparation. For FY 1991 through FY 2000, the Corps of Engineers reported 8.1 billion in Air Force obligations. As of September 30, 2000, the Corps of Engineers reported that 854.6 million 23 districts of those Air Force obligations were unliquidated. We statistically sampled and reviewed 295 of the Air Force unliquidated obligations valued at 668.6 million at 12 of the 23 Corps of Engineers districts. To verify the accuracy of the 668.6 million of unliquidated obligations, we validated 1.1 billion of obligations and the related 417.6 million of disbursements.
- Administration and Management
- Economics and Cost Analysis