Air Force Use of Global War on Terrorism Supplemental Funding Provided for Procurement and Research, Development, Test, and Evaluation
Abstract
This report is the first in a series on the adequacy of DoD financial controls over the use of Global War on Terrorism (GWOT) supplemental funding provided for procurement and research, development, test, and evaluation. From August 2002 through December 2005, Congress provided DoD approximately $28 billion in supplemental funding for unclassified procurement and research, development, test, and evaluation activities for a myriad of efforts throughout the DoD Components in support of GWOT. The Air Force received approximately $1.5 billion of the $28 billion; of that, $1.42 billion was for procurement and $78 million was for research, development, test, and evaluation activities. The primary audit objective was to evaluate the adequacy of Air Force financial controls over the use of Global War on Terrorism supplemental funding provided for procurement and research, development, test, and evaluation. We also determined whether the funds were placed on contracts and used for the purposes stipulated by Congress. The Air Force needs to improve its management and financial controls over the use of GWOT supplemental funding provided for procurement and research, development, test, and evaluation. The controls need improvement because the Air Force comptrollers and budget officers did not always follow procedures for applying emergency operations codes in their financial documentation to differentiate the use of emergency supplemental, bridge, and annual appropriated funds. Because comptrollers and budget officers did not put a separate emergency operations code on supplemental and bridge funds, the Air Force financial community did not have a means to ensure that funds placed on contracts were used for the purposes stipulated in the congressional language authorizing the supplemental funding for GWOT. As a result, the Air Force could not accurately report to Congress its progress in obligating those funds.
Document Details
- Document Type
- Technical Report
- Publication Date
- Nov 21, 2007
- Accession Number
- ADA474777
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense