FY 2000 U.S. Army Corps of Engineers Obligations for DOD Component Contracts
Abstract
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 year's 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.
Document Details
- Document Type
- Technical Report
- Publication Date
- Sep 21, 2001
- Accession Number
- ADA394783
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense