Internal controls (1 - 10 of 16 items) in Past 6 Months
Joint Exercise Program: DOD Needs to Take Steps to Improve the Quality of Funding Data
GAO-17-7: Published: Feb 24, 2017. Publicly Released: Feb 24, 2017.
The Department of Defense (DOD) has developed a body of guidance for the Joint Exercise Program and has implemented an approach to assess the effectiveness of the program. In addition to the body of guidance for the program, DOD is working to update a key guidance document for military training in accordance with a congressional requirement. DOD's approach to assess the effectiveness of the Joint...
DOD Financial Management: Significant Efforts Still Needed for Remediating Audit Readiness Deficiencies
GAO-17-85: Published: Feb 9, 2017. Publicly Released: Feb 9, 2017.
The Schedules of Budgetary Activity (Budgetary Schedules) for the Army, Navy, and Air Force for fiscal year 2015 reflected current year budget activity as an interim step toward producing an auditable Statement of Budgetary Resources that will reflect multiyear budget activity. All three of the independent public accountants (IPA) contracted to audit these fiscal year 2015 Budgetary Schedules issu...
Military Compensation: Additional Actions Are Needed to Better Manage Special and Incentive Pay Programs
GAO-17-39: Published: Feb 3, 2017. Publicly Released: Feb 3, 2017.
The Department of Defense's (DOD) special and incentive (S&I) pay obligations for active duty servicemembers decreased from fiscal years 2005 through 2015 from $5.8 billion to $3.4 billion (about 42 percent) in constant 2015 dollars (see fig.). DOD officials attributed the decrease to a combination of reduced overseas contingency operations, a reduced annual average strength of the force, and a fa...
Defense Infrastructure: DOD Needs Clearer Guidance on Notifying Congress of Privately Financed Construction Projects [Reissued on January 31, 2017]
GAO-17-76: Published: Jan 19, 2017. Publicly Released: Jan 19, 2017.
The Department of Defense (DOD) has issued Instruction 7700.18, which outlines the congressional reporting requirements for all commissary surcharge and nonappropriated fund projects—those funded by revenue-generating military activities such as commissaries, exchanges, and some recreational facilities—as well as privately financed projects. The Instruction requires that major projects of thes...
Rule of Law Assistance: DOD Should Assess Workforce Size of Defense Institute of International Legal Studies
GAO-17-118: Published: Dec 14, 2016. Publicly Released: Dec 14, 2016.
For fiscal years 2013 through 2016, the Defense Institute of International Legal Studies (DIILS) conducted over 500 rule of law events in almost 100 countries, and it assessed the quality of its assistance in a variety of ways. DIILS provides three types of assistance: (1) core rule of law training in the United States and abroad, (2) defense institution-building, and (3) statutorily required huma...
Defense Business Transformation: DOD Should Improve Its Planning with and Performance Monitoring of the Military Departments
GAO-17-9: Published: Dec 7, 2016. Publicly Released: Dec 7, 2016.
The Department of Defense (DOD) and the military departments have established roles and responsibilities for senior business transformation positions, such as Chief Management Officers (CMOs) and Deputy CMOs (DCMOs), who are responsible for business transformation efforts—actions to increase the efficiency of or to decrease the costs associated with DOD's business functions, such as acquisitions...
Army Corps of Engineers: Better Guidance Could Improve Corps' Information on Water Resources Projects Undertaken by Nonfederal Sponsors
GAO-17-97: Published: Dec 6, 2016. Publicly Released: Dec 6, 2016.
Authorities that allow nonfederal sponsors to undertake federal water resources projects, including feasibility studies and construction projects, have been included in various federal statutes since 1968. Until June 2014, when Congress enacted the Water Resources Reform and Development Act, five federal statutory authorities allowed nonfederal sponsors to undertake studies or construction of fede...
Depot Maintenance: Improvements to DOD's Biennial Core Report Could Better Inform Oversight and Funding Decisions
GAO-17-81: Published: Nov 28, 2016. Publicly Released: Nov 28, 2016.
The Department of Defense's (DOD) 2016 Biennial Core Report to Congress complied with two of the three reporting elements required by Section 2464—core capability requirements and planned workload. It partially complied with the third element—a detailed explanation or rationale for shortfalls and accompanying mitigation plans—because DOD did not include rationales and mitigation plans for al...
Navy Ship Maintenance: Action Needed to Maximize New Contracting Strategy's Potential Benefits
GAO-17-54: Published: Nov 21, 2016. Publicly Released: Nov 21, 2016.
The Navy's Multiple Award Contract, Multi Order (MAC-MO) contracting strategy for ship repair offers a number of potential benefits compared to the former Multi Ship, Multi-Option (MSMO) contracting strategy, including increased competition. A key difference is that the MAC-MO strategy intends to control costs through the use of firm-fixed price contracts and the use of third-party planners, which...
Student Loans: Oversight of Servicemembers' Interest Rate Cap Could Be Strengthened
GAO-17-4: Published: Nov 15, 2016. Publicly Released: Nov 18, 2016.
The Servicemembers Civil Relief Act (SCRA) provides servicemembers with an interest rate cap of 6 percent on student loans while they are on active duty. The number of servicemembers with federal student loans who received this rate cap increased as a result of the Department of Education (Education) requiring federal loan servicers to regularly use the Department of Defense's (DOD) SCRA website t...