Controls Over Air Force Materiel Command Unliquidated Obligations on Department of the Air Force Contracts Supporting the Global War on Terror
Abstract
Our audit objective was to determine whether the Defense Finance and Accounting Service (DFAS) and the Air Force properly accounted for and de-obligated unliquidated obligations (ULOs) on contracts supporting the Global War on Terror. See Appendix A for a discussion of the scope and methodology and prior coverage related to the objective. What We Found DFAS Columbus and six Air Force bases erroneously reported that they reviewed and validated 100 percent of Air Force Materiel Command ULOs. This increased the risk of Air Force losing funds not de-obligated timely. DFAS Columbus could not provide evidence that it accomplished tri-annual reviews for 31 ULOs. As a result, the Air Force has no assurance that DFAS Columbus reviewed and validated ULOs valued at $169.7 million and that the Air Force still needs the obligated funds. DFAS and Air Force internal controls were not effective. DFAS and the Air Force did not provide adequate oversight of the tri-annual review process. DFAS Columbus did not maintain supporting documentation of its reviews. See the findings for further details on the material internal control weaknesses.
Document Details
- Document Type
- Technical Report
- Publication Date
- Apr 03, 2009
- Accession Number
- ADA499308
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense