Accession Number:

ADA499313

Title:

Controls Over Reporting Transportation Costs in Support of the Global War on Terror

Descriptive Note:

Audit rept.

Corporate Author:

INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA

Personal Author(s):

Report Date:

2009-03-12

Pagination or Media Count:

41.0

Abstract:

We evaluated the effectiveness of controls over reporting transportation costs related to the Global War on Terror GWOT. Specifically, we reviewed the Armys process for recording, classifying, and reporting FY 2007 obligations for transportation services included in the Supplement and Cost of War Execution Report Cost of War report. The audit focused on the transportation obligations reported by Operating Agency 22 part of the Army Resources and Programs Agency, in the Office of the Administrative Assistant to the Secretary of the Army U.S. Army Central and the Army Budget Office. In total, they reported 5 billion of the 5.2 billion in GWOT transportation obligations that the Army incurred in FY 2007. Army organizations did not accurately record and report FY 2007 transportation costs incurred in support of GWOT. Specifically, Operating Agency 22 exceeded its FY 2007 Operation and Maintenance, Army appropriation funding by 100.7 million, potentially violating section 1517a2, title 31, USC Antideficiency Act and the Armys Cost of War report understated obligations incurred for transportation services by about 147.5 million and included about 1.1 billion of transportation in the wrong Cost Breakdown Structure Subcategory. As a result, the Army did not provide the Under Secretary of Defense ComptrollerDoD Chief Financial Officer and Congress an accurate report of the appropriated funds used for GWOT transportation services.

Subject Categories:

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

Distribution Statement:

APPROVED FOR PUBLIC RELEASE