Management of Emergency Supplemental Appropriations at Selected Department of the Army Commands in Response to the Terrorist Attacks
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
Pagination or Media Count:
Our audit objective was to determine whether the emergency supplemental appropriations allocated to the Defense Emergency Response Fund DERF for DOD needs subsequent to the events of September 11, 2001, were used as intended and whether the use of the fund complied with the Office of Management and Budget OMB guidance. This is the second of two reports addressing this audit objective. In the first report, we addressed whether DOD closed and transferred all balances in DERF to the Iraq Freedom Fund IFF as intended by Public Law 108-11, the Emergency Wartime Supplemental Appropriations Act, 2003, April 16, 2003, and Public Law 108-106, the Emergency Supplemental Appropriations Act for Defense and for the Reconstruction of Iraq and Afghanistan, 2004, November 6, 2003. These public laws require that balances in DERF as of October 31, 2003, be transferred to the IFF. For this report, we reviewed documentation at four Army Major Commands MACOMs and four subordinate commands SUBCOMs of one of the MACOMs. See Appendix A for a discussion of the scope, methodology, and prior audit coverage.
- Administration and Management
- Economics and Cost Analysis