Cost of War Data for Marine Corps Contingency Operations Were Not Reliable

Abstract

The Inspector General, Department of Defense (IG/DoD), determined whether Marine Corps officials accurately reported FY 2008 Overseas Contingency Operation (OCO) costs in the DoD Cost of War Report and whether documentation substantiated operation and maintenance obligations and deobligations. Marine Corps officials did not always support or accurately report FY 2008 OCO costs. Based on our sample results, we project that Marine Corps officials properly supported 179 transactions, valued at approximately $2.27 billion, and partially supported 14 other transactions valued at approximately $204 million. However, our projections also show that they could not provide sufficient documentation to support 86 transactions, valued at approximately $1.82 billion. We also project that Marine Corps officials inaccurately entered financial coding that resulted in approximately $58 million and another $1.36 billion not being reported under the correct operation or cost category, respectively. Furthermore, we project that Marine Corps officials incorrectly reported approximately $40 million as OCO costs despite those costs not supporting OCO. Costs were not always supported and accurately reported because Marine Corps officials had not developed command-level procedures to implement existing DoD and Marine Corps policies and reporting requirements. In addition, Headquarters Marine Corps officials did not hold fund managers accountable for the accuracy of data. As a result, DoD provided Members of Congress and other decision makers unreliable data. Also, portions of the FY 2008 Marine Corps operation and maintenance obligations reported on the DoD Cost of War Report did not reflect how funds were actually spent. In FY 2011, OCO-related data continued to be reported using the Cost of War Report, so the need for accurate data remains critical to decision makers.

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Document Details

Document Type
Technical Report
Publication Date
Jul 22, 2011
Accession Number
ADA546706

Entities

Organizations

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

Tags

Communities of Interest

  • Ground and Sea Platforms
  • Human Systems
  • Space

DTIC Thesaurus Topics

  • Afghanistan Conflict
  • Business Administration
  • Computer Programming
  • Contingency Operations (Military)
  • Department Of Defense
  • Financial Management
  • Humanitarian Assistance
  • Iraqi-War
  • Law
  • Marine Corps
  • Marine Corps Personnel
  • National Security
  • Personnel Management
  • Prisoners Of War
  • Second World War
  • Statistical Sampling
  • United States

Readers

  • Defense Financial Management and Audit.
  • Life Cycle Cost Analysis
  • Public Financial Management and Budgeting