Controls Over Air Combat Command and Pacific Air Forces Unliquidated Obligations from Department of the Air Force Contracts Supporting Contingency Operations
Abstract
Defense Finance and Accounting Service (DFAS), Air Combat Command, Pacific Air Forces, and the Air Force properly accounted for and deobligated unliquidated obligations (ULOs) on contracts supporting the Global War on Terror. This report is the second in a series that addresses ULOs on Air Force contracts. DFAS Limestone and Japan incorrectly coded 30 of 115 ULOs as "valid." DFAS Limestone and Japan did not adequately review the period of performance and did not coordinate with contracting officers or fundholders to resolve the cause of the unliquidated balances. As a result, the Air Force needs to deobligate approximately $1.7 million. Since the audit began, the Air Force has deobligated over $524,000 (finding A). The Office of the Assistant Secretary of the Air Force for Financial Management and Comptroller (SAF/FM) failed to identify the fundholders that did not validate all ULOs during the FY 2009 first period tri-annual review. It did not support its confirmation statement either with the progress and management reports or with the subordinate commands' review. As a result, the Air Force is at an increased risk of losing funds that are not deobligated in a timely manner (finding B).
Document Details
- Document Type
- Technical Report
- Publication Date
- Sep 29, 2009
- Accession Number
- ADA507964
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense