Internal Controls Over Naval Special Warfare Command Comptroller Operations in Support of Contingency Operations

Abstract

Our objective was to determine whether internal controls properly support and account for Naval Special Warfare Command's 511 line items totaling $86.9 million in obligations and $49.2 million in expenditures in support of the Global War on Terror (GWOT). We compared supporting documentation for 45 line items totaling $14.2 million in obligations and $8.9 million in expenditures to the FY 2008 Naval Special Warfare Command GWOT Report. We tested internal controls over comptroller operations for: justifying funds spent, accounting for existence of assets and other associated supporting documentation for items purchased with GWOT funds, reporting obligated and expended amounts, capturing reported amounts, and maintaining supporting documentation for financial transactions.

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Document Details

Document Type
Technical Report
Publication Date
Sep 29, 2009
Accession Number
ADA507960

Entities

Organizations

  • Office of the Inspector General, U.S. Department of Defense

Tags

Communities of Interest

  • Human Systems
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Accuracy
  • Afghanistan Conflict
  • Business Administration
  • Civilian Personnel
  • Combat Readiness
  • Comptrollers
  • Computer Programming
  • Contracts
  • Department Of Defense
  • Finance
  • Financial Management
  • Iraqi-War
  • Military Personnel
  • Training
  • United States
  • United States Special Operations Command

Readers

  • Defense Financial Management and Audit.
  • Joint Military Operations and Doctrine.
  • Strategic Security Studies