Audit of Department of Defense Use of Security Assistance Funds and Asset Accountability

Submitting OIG:

Department of Defense OIG

Date Issued:

Monday, August 17, 2020

Agency Reviewed / Investigated:

Department of Defense

Submitting OIG-Specific Report Number:

DODIG-2020-114

Component, if applicable:

Defense Finance and Accounting Service (DFAS)

Defense Logistics Agency (DLA)

Defense Security Cooperation Agency (DSCA)

Under Secretary of Defense Comptroller/Chief Financial Officer

United States Air Force (USAF)

United States Army (USA)

United States Navy (USN)

Location(s):

Agency-Wide

Type of Report:

Audit

Funds for Better Use:

$29,100,000

Number of Recommendations:

View Document:

Attachment	Size
DODIG-2020-114.pdf	9.21 MB

Recommendation Number	Recommendation Status	Significant Recommendation
D-2020-0114-D000FP-0001-0001.A1a	Open	No
Rec. A.1.a: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, work with the DoD Components to identify and track all the DoD civilian employees who provide any support to the security assistance programs.
D-2020-0114-D000FP-0001-0001.A1b	Open	No
Rec. A.1.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, work with the DoD Components to determine whether their current staff level is adequate to support their security assistance mission and request additional security assistance-funded positions, as needed.
D-2020-0114-D000FP-0001-0001.A1c	Open	No
Rec. A.1.c: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, work with the DoD Components to identify and recover all security assistance-related salary expenses for each DoD civilian employee between FYs 2014 and 2019 from the Defense Security Cooperation Agency.
D-2020-0114-D000FP-0001-0001.A1d	Open	No
Rec. A.1.d: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, work with the DoD Components to develop, document, and implement Component-level policies and procedures to identify, track, and recover salary expenses for DoD civilians who support security assistance programs in future years.
D-2020-0114-D000FP-0001-0001.A1e	Open	No
Rec. A.1.e: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, work with the DoD Components to identify all DoD civilians who support security assistance programs full-time and ensure their positions are designated as security assistance positions within the Defense Civilian Payroll System. Employees who support security assistance programs full-time should be paid directly from the Foreign Military Sales Trust Fund.
D-2020-0114-D000FP-0001-0001.A1f	Open	No
Rec. A.1.f: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, work with the DoD Components to reprogram the Defense Civilian Payroll System to allow for DoD civilian employees to be paid from multiple appropriations.
D-2020-0114-D000FP-0001-0001.A1g	Open	No
Rec. A.1.g: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, work with the DoD Components to recover the security assistance-related costs from the Defense Security Cooperation Agency for changes to the Defense Civilian Payroll System necessary to correct position records and to pay personnel from multiple appropriations.
D-2020-0114-D000FP-0001-0001.A1h	Open	No
Rec. A.1.h: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, work with the DoD Components to identify and recover any storage costs that they did not recover for storing security assistance assets at all DoD facilities between FYs 2014 and 2019 from the Defense Security Cooperation Agency.
D-2020-0114-D000FP-0001-0001.A1i	Open	No
Rec. A.1.i: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, work with the DoD Components to develop, document, and implement Component-level policies and procedures to identify, track, and recover storage expenses for storing security assistance assets at DoD facilities in future years.
D-2020-0114-D000FP-0001-0001.A1j	Open	No
Rec. A.1.j: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, work with the DoD Components to recover all operating costs that the implementing agencies did not recover for providing administrative space to security assistance personnel at all DoD facilities between FYs 2014 and 2019 from the Defense Security Cooperation Agency.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

D-2020-0114-D000FP-0001-0001.A1a

Open

Rec. A.1.a: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, work with the DoD Components to identify and track all the DoD civilian employees who provide any support to the security assistance programs.

D-2020-0114-D000FP-0001-0001.A1b

Open

Rec. A.1.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, work with the DoD Components to determine whether their current staff level is adequate to support their security assistance mission and request additional security assistance-funded positions, as needed.

D-2020-0114-D000FP-0001-0001.A1c

Open