Controls Over Reporting Transportation Costs in Support of the Global War on Terror
Abstract
We evaluated the effectiveness of controls over reporting transportation costs related to the Global War on Terror (GWOT). Specifically, we reviewed the Army's process for recording, classifying, and reporting FY 2007 obligations for transportation services included in the Supplement and Cost of War Execution Report (Cost of War report). The audit focused on the transportation obligations reported by Operating Agency 22 (part of the Army Resources and Programs Agency, in the Office of the Administrative Assistant to the Secretary of the Army); U.S. Army Central; and the Army Budget Office. In total, they reported $5 billion of the $5.2 billion in GWOT transportation obligations that the Army incurred in FY 2007. Army organizations did not accurately record and report FY 2007 transportation costs incurred in support of GWOT. Specifically, Operating Agency 22 exceeded its FY 2007 Operation and Maintenance, Army appropriation funding by $100.7 million, potentially violating section 1517(a)(2), title 31, USC (Antideficiency Act); and the Army's Cost of War report understated obligations incurred for transportation services by about $147.5 million and included about $1.1 billion of transportation in the wrong Cost Breakdown Structure Subcategory. As a result, the Army did not provide the Under Secretary of Defense (Comptroller)/DoD Chief Financial Officer and Congress an accurate report of the appropriated funds used for GWOT transportation services.
Document Details
- Document Type
- Technical Report
- Publication Date
- Mar 12, 2009
- Accession Number
- ADA499313
Entities
People
- Patricia A. Marsh
Organizations
- Office of the Inspector General, U.S. Department of Defense