Accession Number:

ADA576466

Title:

Policies and Procedures Needed to Reconcile Ministry of Defense Advisors Program Disbursements to Other DoD Agencies

Descriptive Note:

Audit rept.

Corporate Author:

OFFICE OF THE INSPECTOR GENERAL (DEPARTMENT OF DEFENSE) ALEXANDRIA VA

Personal Author(s):

Report Date:

2013-03-28

Pagination or Media Count:

24.0

Abstract:

In 2009, DoD developed the Ministry of Defense Advisors MoDA pilot program to support a pool of civilians capable of building ministerial capacity in Afghanistan. Between FY 2010 and FY 2012, MoDA program officials reimbursed other DoD agencies for some of the deployed civilians costs, to include premium pay, backfilling the vacant position, and training costs. Our audit objective was to determine whether MoDA program officials established adequate controls over the distribution of funds to other DoD agencies. We found that MoDA program officials did not develop adequate controls over the distribution of funds to other DoD agencies for deployed civilians premium pay, backfill, and training costs. Instead, program officials relied on other DoD agencies to ensure that 19.3 million in estimated costs for 118 military interdepartmental purchase requests MIPR issued from FY 2010 to FY 2012 were adjusted to the final payment amounts. This occurred because MoDA program officials did not develop and implement policies and procedures to obtain actual-cost data, perform reconciliations, and adjust final payments made to DoD agencies. As a result, for 3.6 million disbursed through 56 MIPRs, MoDA program officials potentially overpaid 9 MIPRs by 124,195, and potentially underpaid 13 MIPRs by 318,892. The remaining 34 MIPRs did not require adjustment. Without taking corrective action, MoDA program officials risk augmenting MoDAs or other DoD agencies appropriations, which could result in Antideficiency Act violations. The Deputy Assistant Secretary of Defense for Partnership Strategy and Stability Operations should update policy and develop and implement procedures to obtain actual-cost data and reconcile funds disbursed through MIPRs for deployed advisors premium pay, backfill, and training costs and reconcile prior disbursements to actual costs and adjust the final payment amount, as appropriate.

Subject Categories:

  • Administration and Management
  • Economics and Cost Analysis
  • Military Forces and Organizations

Distribution Statement:

APPROVED FOR PUBLIC RELEASE