Controls Over Unliquidated Obligations for Department of the Army Contracts

Abstract

Our audit objective was to determine whether the Department of the Army properly accounted for and deobligated unliquidated obligations on contracts supporting overseas contingency operations in a timely manner. We attempted to isolate either contracts or funds that were specifically designated as supporting overseas contingency operations. However, neither the Army contracts nor the line of accounting reliably identified contracts or funds supporting overseas contingency operations. As a result, we evaluated the Army's triannual unliquidated obligation review process, which may include the review of some unliquidated obligations on contracts supporting overseas contingency operations. Therefore, we removed overseas contingency operations from the audit objective. See Appendix A for a discussion of the scope and methodology. See Appendix B for prior coverage related to the objective.

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Document Details

Document Type
Technical Report
Publication Date
Jul 19, 2010
Accession Number
ADA546549

Entities

Organizations

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

Tags

Communities of Interest

  • Biomedical
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Army Aviation
  • Business Administration
  • Contingency Operations (Military)
  • Contract Administration
  • Contracts
  • Data Storage Systems
  • Department Of Defense
  • Financial Management
  • Life Cycle Management
  • Life Cycles
  • Management Personnel
  • Military Research
  • Personnel Management
  • Resource Management
  • Standards

Readers

  • Defense Financial Management and Audit.