Accession Number:

ADA499308

Title:

Controls Over Air Force Materiel Command Unliquidated Obligations on Department of the Air Force Contracts Supporting the Global War on Terror

Descriptive Note:

Corporate Author:

INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA

Personal Author(s):

Report Date:

2009-04-03

Pagination or Media Count:

43.0

Abstract:

Our audit objective was to determine whether the Defense Finance and Accounting Service DFAS and the Air Force properly accounted for and de-obligated unliquidated obligations ULOs on contracts supporting the Global War on Terror. See Appendix A for a discussion of the scope and methodology and prior coverage related to the objective. What We Found DFAS Columbus and six Air Force bases erroneously reported that they reviewed and validated 100 percent of Air Force Materiel Command ULOs. This increased the risk of Air Force losing funds not de-obligated timely. DFAS Columbus could not provide evidence that it accomplished tri-annual reviews for 31 ULOs. As a result, the Air Force has no assurance that DFAS Columbus reviewed and validated ULOs valued at 169.7 million and that the Air Force still needs the obligated funds. DFAS and Air Force internal controls were not effective. DFAS and the Air Force did not provide adequate oversight of the tri-annual review process. DFAS Columbus did not maintain supporting documentation of its reviews. See the findings for further details on the material internal control weaknesses.

Subject Categories:

  • Administration and Management
  • Economics and Cost Analysis
  • Logistics, Military Facilities and Supplies

Distribution Statement:

APPROVED FOR PUBLIC RELEASE