Fiscal Year 2012 Comprehensive Oversight Plan for Southwest Asia

Transcription

1 Fiscal Year 2012 Comprehensive Oversight Plan for Southwest Asia October 31, 2011

2 If you need additional information about any of the oversight projects listed, please contact the respective agency: Department of Defense Office of Inspector General (703) U.S. Army Audit Agency (703) or (571) Naval Audit Service (202) U.S. Air Force Audit Agency (210) or (240) Special Inspector General for Afghanistan Reconstruction (703) Special Inspector General for Iraq Reconstruction (703) Department of State Office of Inspector General (703) U.S. Agency for International Development Office of Inspector General (202) U.S. Government Accountability Office (202) For additional copies of this report, please see the inside back cover for details

3 Foreword FOREWORD The participating Department of Defense and Federal oversight agencies, which comprise the Southwest Asia Joint Planning Group, are pleased to present the Fiscal Year 2012 Comprehensive Oversight Plan for Southwest Asia (FY 2012 COPSWA). The FY 2012 COPSWA incorporates the planned and ongoing oversight by the Inspectors General of the Department of Defense, Department of State, and the U.S. Agency for International Development; the Special Inspectors General for Iraq Reconstruction and Afghanistan Reconstruction; the Army Audit Agency; the Naval Audit Service; and the Air Force Audit Agency. Additionally, the FY 2012 update includes the U.S. Government Accountability Office s ongoing oversight efforts related to Southwest Asia. The COPSWA includes descriptions of oversight projects that directly impact efforts in Southwest Asia and surrounding areas, as of October 1, The FY 2012 edition is organized by each oversight agency and impacted country, including Afghanistan, Iraq, Kuwait, Pakistan, Qatar, and other countries. The projects are listed in the estimated project start date order by month-year for each country grouping. The projects may be conducted exclusively in theater, require travel into theater, or be conducted outside the theater, such as solely in the continental United States (CONUS). REQUIRED OVERSIGHT. The COPSWA was first issued in June 2008 (and each year since) in accordance with the requirements of Public Law , The National Defense Authorization Act for Fiscal Year 2008, section 842, Investigation of Waste, Fraud, and Abuse in Wartime Contracts and Contracting Processes in Iraq and Afghanistan, January 28, In 2009, we began to include additional oversight requirements as directed by Public Law , The National Defense Authorization Act for Fiscal Year 2009, section 852, Comprehensive Audit of Spare Parts, Purchases, and Depot Overhaul and Maintenance of Equipment For Operations in Iraq and Afghanistan, October 14, 2008 (see Section 2). Additional information on Sections 842 and 852, respectively, can be found in Appendix B. EXPANSION OF THE OVERSIGHT PLAN TO INCLUDE ADDITIONAL AREAS SUPPORTING THE U.S. MISSION IN SOUTHWEST ASIA. We expanded this oversight plan beyond the statutory mandate to show all of the audit, inspection, and evaluation work (oversight) for Iraq and Afghanistan and the rest of the U.S. Central Command s area of responsibility. In addition to the audits of contracts, subcontracts, and task and delivery orders for logistical support being conducted, this comprehensive plan addresses other oversight areas, including asset accountability, transition of security responsibilities to Iraq and Afghanistan, financial and logistics management, security, rule of law, and economical and social development. i

4 Foreword Our agencies continue to work together through the Southwest Asia Joint Planning Group to coordinate and provide effective oversight of the U.S.-led efforts in Southwest Asia. We also continue to coordinate oversight plans through improved communications among the members on a regular basis and on individual projects as they are proposed throughout the year. We will issue an update to this plan in FY On behalf of the contributing members: Joseph T. McDermott Special Deputy Inspector General for Southwest Asia Department of Defense Office of Inspector General and Chairperson Southwest Asia Joint Planning Group ii

5 Table of Contents Table of Contents Foreword... i Acronyms... iv Facts and Figures...vi SECTION 1. ONGOING AND PLANNED PROJECTS DEPARTMENT OF DEFENSE OFFICE OF INSPECTOR GENERAL... 1 U.S. ARMY AUDIT AGENCY NAVAL AUDIT SERVICE U.S. AIR FORCE AUDIT AGENCY SPECIAL INSPECTOR GENERAL FOR AFGHANISTAN RECONSTRUCTION SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION DEPARTMENT OF STATE OFFICE OF INSPECTOR GENERAL U.S. AGENCY FOR INTERNATIONAL DEVELOPMENT OFFICE OF INSPECTOR GENERAL U.S. GOVERNMENT ACCOUNTABILITY OFFICE SECTION 2. SECTION 852 PROJECTS...67 APPENDICES A. SCOPE AND METHODOLOGY...70 B. LEGISLATIVE MANDATES...71 iii

6 Acronyms Acronyms AAA AFAA AFCEE AFCENT ANA ANP ANSF AOR ARCENT CENTCOM CERP CONUS COPSWA DoD DoD OIG DON DoS DoS OIG FY GAO GIRoA I-CERP IJC ISAF LOGCAP MoDA NATO NAVAUDSVC Army Audit Agency Air Force Audit Agency Air Force Center for Engineering and the Environment U.S. Air Forces Central Command Afghanistan National Army Afghanistan National Police Afghan National Security Forces Area of Responsibility U.S. Army Central Command U.S. Central Command Commander s Emergency Response Program Continental United States Comprehensive Oversight Plan for Southwest Asia Department of Defense Department of Defense Office of Inspector General Department of the Navy Department of State Department of State Office of Inspector General Fiscal Year U.S. Government Accountability Office Government Islamic Republic of Afghanistan Iraq Commander s Emergency Response Program International Joint Command International Security Assistance Forces Logistics Civil Augmentation Program Ministry of Defense Advisors North Atlantic Treaty Organization Naval Audit Service iv

7 Acronyms NTM-A/CSTC-A North Atlantic Treaty Organization Training Mission Afghanistan/Combined Security Transition Command Afghanistan OEF OIF SDIG-SWA SIGAR SIGIR SWA TBD USAID OIG USFOR-A Operation Enduring Freedom Operation Iraqi Freedom Special Deputy Inspector General for Southwest Asia Special Inspector General for Afghanistan Reconstruction Special Inspector General for Iraq Reconstruction Southwest Asia To Be Determined U.S. Agency for International Development Office of Inspector General U.S. Forces - Afghanistan v

8 Facts and Figures FY 2012 COPSWA Facts and Figures 1 TABLE 1. ONGOING AND PLANNED OVERSIGHT PROJECTS BY ORGANIZATION ORGANIZATION ONGOING PLANNED DoD OIG AAA NAVAUDSVC 6 6 AFAA 11 6 SIGAR SIGIR 13 4 DoS OIG USAID OIG GAO 17 0 Total Projects = TABLE 2. OVERSIGHT PROJECTS BY SELECT COUNTRIES IMPACTING DOD AND NON-DOD AGENCIES 2 COUNTRY DOD NON-DOD BOTH Afghanistan Iraq Kuwait Pakistan Qatar The counts in these tables are as of October 1, One project may impact two or more countries. vi

9 Department of Defense Office of Inspector General SECTION 1. Ongoing and Planned Projects Department of Defense Office of Inspector General Deployment of the Standard Procurement System in the Joint Contracting Command Iraq/Afghanistan. Objective: Determine whether the deployment of the Standard Procurement System, to include the Standard Procurement System Contingency in the Joint Contracting Command Iraq/Afghanistan, was properly planned and executed. This is the second in the series. (Project: D2009-D000FB ) Construction of the Detention Facility in Parwan, Afghanistan. Objective: Determine whether the U.S. Army Corps of Engineers and U.S. Forces Afghanistan procured construction services and administered the construction contract for the Detention Facility in Parwan, Afghanistan in accordance with the Federal Acquisition Regulation and other applicable laws and regulations. Specifically, we will determine whether the U.S. Army Corps of Engineers properly monitored contractor performance during construction of the Detention Facility in Parwan, and whether the U.S. Army Corps of Engineers has taken or should take recourse against the contractor because of potential latent defects, negligence, or fraud. (Project: D2010-D000JO ) Implementation of Security Provisions of a U.S. Army Intelligence and Security Command Contract for Linguist Support. Objective: Determine whether the security provisions of a U.S. Army Intelligence and Security Command contract for linguist support in Afghanistan (W911W4-07-D-0010) were implemented effectively. DoD OIG is conducting a series of reviews regarding linguist support in Afghanistan. Two reports were previously issued. (Project: D2010-D000JA ) AFGHANISTAN IRAQ Feb-09 Oct-11 AFGHANISTAN Jun-10 Jan-12 AFGHANISTAN Jun-10 Mar-12 1

10 Department of Defense Office of Inspector General DoD Counter Narcoterrorism Technology Program Office s Other Direct Costs. This audit is one in a series of audits relating to the contracts supporting the DoD Counter Narcoterrorism Technology Program Office. Objective: Determine AFGHANISTAN Sep-10 Oct-11 whether other direct costs are fair and reasonable in the task orders issued by the DoD Counter Narcoterrorism Technology Program Office. (Project: D2011-D000AS ) DoD Counter Narcoterrorism Technology Program Office s Mi-17 Overhaul Contracts. This is the second in a series of audits on the Counter Narcoterrorism Technology Program Office IDIQ contracts; the first was Project D2011-D000AS Objective: Determine whether the oversight and management of AFGHANISTAN Sep-10 Oct-11 CNTPO contracts for overhaul of Mi-17 helicopters were completed in accordance with FAR requirements; and to determine whether the contracting officer ensured that DoD obtained fair and reasonable prices for overhaul services. (Project: D2011-D000AS ) Controls Over the Reporting and Propriety of Commander s Emergency Response Program Payments in Afghanistan. Objective: Determine whether the internal controls over the Commander s Emergency Response Program payments made to support operations in Afghanistan are adequate. Specifically, we will review the controls to ensure payments are proper and that complete, accurate, and meaningful data is reported to those decisionmakers AFGHANISTAN Sep-10 Oct-11 responsible for managing the Commander s Emergency Response Program. This audit is the second in a series of audits that addresses the internal controls over the Commander s Emergency Response Program payments made to support operations in Afghanistan. (Project: D2010-D000FL ) Management and Oversight for DoD Acquisition and Support of Non-Standard Rotary Wing Aircraft. Objective: Determine whether DoD officials properly and effectively managed the acquisition and support of Non-Standard Rotary Wing Aircraft, such as the Russian Mi-17 aircraft, to include those acquired using the Afghanistan Security Forces Fund or any DoD-related requirements. (Project: D2011-D000AS ) AFGHANISTAN Oct-10 Dec-11 2

11 Department of Defense Office of Inspector General Follow-up of Health Care Provided by Military Treatment Facilities to Contractors in Southwest Asia. This follow-up audit is being performed at the request of the former Commander, U.S. Central Command. Objective: Determine whether DoD is taking adequate action in billing contractors for health care provided at military treatment facilities in AFGHANISTAN Nov-10 Jan-12 Southwest Asia as identified in Department of Defense Office of Inspector General Report No. D , Health Care Provided by Military Treatment Facilities to Contractors in Southwest Asia. (Project: D2011-D000LF ) Internal Controls Over Distribution and Reconciliation of Funds for the Afghanistan National Army Payroll. Objective: Determine if adequate controls are in place to ensure that the North Atlantic Treaty Organization Training Mission - Afghanistan/Combined Security Transition Command - Afghanistan (NTM-A/CSTC-A) is distributing DoD funds accurately and timely to the AFGHANISTAN Nov-10 Dec-11 Afghanistan Ministries for the Afghanistan National Army payroll. In addition, we will determine whether NTM-A/CSTC-A has implemented an adequate mentoring process to assist Afghanistan Ministries in providing accurate payments to its National Army personnel. (Project: D2011-D000FR ) Requirements Development Process for Military Construction Projects in Afghanistan. Objective: Evaluate the requirements development process for military construction projects in Afghanistan. Specifically, we will determine whether the requirements development process AFGHANISTAN Nov-10 Jan-12 results in statements of work that clearly define required results, have measurable outcomes, and meet DoD needs. (Project: D2011-D000JB ) Review of the Stability Operations Information Centers in Afghanistan. Objective: Determine whether the Stability Operations Information Centers (SOIC) have improved the intelligence provided to senior U.S. leaders and commanders on the political, economic, and cultural environment of Afghanistan. (Project: D2011-DINT ) AFGHANISTAN Dec-10 Jan-12 3

12 Department of Defense Office of Inspector General Facilities Management Training Provided Under the National Operations and Maintenance Contracts in Afghanistan. Objective: Determine whether the vocational training provided under the National Operations and AFGHANISTAN Jan-11 Jan-12 Maintenance contracts is effective in developing the infrastructure maintenance capabilities of the Afghanistan National Security Forces. (Project: D2011-D000JO ) U.S. and Coalition Efforts to Develop the Logistics Sustainment Capability of the Afghan National Army. Objectives: Determine whether plans, training, preparations, and designated missions of ISAF/USFOR-A, NTM-A/CSTC-A, and IJC to train, advise, and assist in the development of an enduring logistics sustainability capability for the Afghan National Army (ANA) are synchronized with incountry plans and operational assumptions and needs. In addition, DoD OIG will determine whether AFGHANISTAN Feb-11 Oct-11 the planning and operational implementation by U.S./Coalition forces to train, advise, and assist in the development of an enduring logistics sustainability capability for the ANA are effective by evaluating output/outcome in Ministry of Defense (MoD)/ANA logistics processes, logistical and operational organizations. (Project: D2011-D00SPO ) Supply Support Activities Effectiveness in Sustaining U.S. Forces in Afghanistan. Objective: Determine whether selected Supply Support Activities in Afghanistan were effectively and efficiently supporting their customers. Specifically, we will evaluate whether the provided supply support was adequate in supporting unit readiness, and whether procedures for establishing authorized stockage lists were sufficient to ensure the most efficient use of funds. (Project: D2011-D000JO ) AFGHANISTAN Feb-11 Jan-12 4

13 Department of Defense Office of Inspector General DoD Countermine and Improvised Explosive Device Defeat Systems Contracts - Vehicle Optics Sensor System. Objective: Determine whether the Joint Improvised Explosive Device Defeat Organization (JIEDDO) and Army procurement efforts for the Vehicle Optics Sensor System, used on RG-31 and Joint Explosive Ordnance Disposal Rapid Response Vehicles in Iraq and Afghanistan, were developed, contracted, and managed in accordance with Federal and Defense acquisition regulations. This audit is one in a series of audits the DoD OIG is performing to determine whether DoD procurement efforts for countermine and improvised explosive device defeat systems used in Iraq and Afghanistan were developed, awarded, and managed in accordance with Federal and Defense acquisition regulations. (Project: D2011-D000AB ) Fees and Surcharges on Intragovernmental Orders Funded by Afghanistan Security Forces Fund Appropriations. Objective: Determine what fees and surcharges DoD Components charge on intragovernmental orders funded by Afghanistan Security Forces Fund appropriations. We will also evaluate whether the cost data exist to support those charges. (Project: D2011-D000FD ) Development of Individual Equipment Requirements for the Afghan National Army. Objective: Determine whether the development process for Afghan National Army individual equipment requirements was adequate. Specifically, we will determine the adequacy of the acquisition, sustainment, and training requirements established for individual equipment items for the Afghan National Army. (Project: D2011-D000AT ) AFGHANISTAN IRAQ Mar-11 Nov-11 AFGHANISTAN Mar-11 Mar-12 AFGHANISTAN Apr-11 Jun-12 5

14 Department of Defense Office of Inspector General Controls Over the Interagency Transfer of Commander s Emergency Response Program Funds to U.S. Agency for International Development. Objective: Determine whether U.S. Forces-Afghanistan controls over the interagency transfer of Commander s Emergency Response Program Funds to the U.S. Agency for International Development were adequate to ensure compliance AFGHANISTAN May-11 Jan-12 with Economy Act Order requirements and the timely and cost-effective delivery of goods and services ordered. This audit is the third in a series of audits addressing the internal controls over the Commander s Emergency Response Program payments made to support Afghanistan operations. (Project: D2011 D000FL ) U.S. and Coalition Efforts to Develop the Afghan National Army Air Force. Objective: Evaluate efforts to build, train, equip and sustain the Afghan AFGHANISTAN May-11 Feb-12 National Army Air Force. (Project: D2011-D00SPO ) Accountability for Night Vision Devices Procured for the Afghan National Security Forces. Objective: Evaluate accountability for night vision devices and associated spare parts procured for the AFGHANISTAN May-11 Mar-12 Afghan National Security Forces. (Project: D2011-D000AT ) Management of Pharmaceuticals Within the Afghan National Security Forces Health System. Objective: Determine the effectiveness of pharmaceutical distribution within the Afghanistan National Security Forces health care system. Specifically, we will evaluate the procurement, AFGHANISTAN Jun-11 Mar-12 delivery, and inventory control processes for pharmaceuticals at Afghanistan National Security Forces medical facilities and depots. (Project: D2011-D000JA ) Audit of Adequacy of Controls Over Small Arms Contracts for the Afghan National Security Forces. Objective: Evaluate the contract award, pricing, and quality assurance provisions for small arms, including accessories and spare parts, acquired using Afghanistan Security Forces Funds. Specifically, we will determine whether the contract processes were in accordance with applicable acquisition regulations. (Project: D2011-D000AT ) AFGHANISTAN Jul-11 Jun-12 6

15 Department of Defense Office of Inspector General Training, Equipping, and Mentoring of the Afghan Local Police. Objective: Evaluate the effectiveness of efforts to train, equip, and mentor AFGHANISTAN Aug-11 Apr-12 the Afghan Local Police. (Project: D2011-D00SPO ) Afghan National Police Mentoring/Training and Logistics Support Contract. The audit will be the first in a series of audits on the Afghan National Police Mentoring/Training and Logistics Support contract. Objective: The overall objective for the series of audits is to determine whether DoD officials are using appropriate contracting processes to satisfy mission requirements and are conducting appropriate AFGHANISTAN Aug-11 Apr-12 oversight of the contract in accordance with Federal and DoD policies. For this audit, the DoD OIG will determine whether the Army is appropriately administering the Afghan National Police Mentoring/Training and Logistics Support contract in accordance with Federal and DoD guidance. (Project: D2011-D000AS ) Contracts Supporting Afghanistan Rotary Wing Airlift Program for the U.S. Transportation Command. Objective: Determine whether U.S. Transportation Command officials properly administered contracts supporting the Afghanistan Rotary Wing Airlift Program in accordance with Federal and DoD regulations and policies. We will AFGHANISTAN Oct-11 Sep-12 review the Government contract oversight and whether the contracting officer or their representatives approved the cost reimbursable contract line items to ensure that the costs were appropriate. Internal Controls Over the U.S. Army Contract Payments in Afghanistan. Objective: Determine whether internal controls over the U.S. Army s procurement and disbursement processing of contract payments supporting operations in Afghanistan are adequate and to ensure that payments are proper. AFGHANISTAN Oct-11 Dec-12 7

16 Department of Defense Office of Inspector General Contract Administration and Oversight of Military Construction Projects in Afghanistan. Objective: Determine whether DoD is providing effective oversight of military construction projects. Specifically, to determine whether DoD is adequately AFGHANISTAN Dec-11 Dec-12 performing quality assurance oversight responsibilities and properly monitoring contractor performance during construction. U.S. Army Corps of Engineer s Construction Terminated Contracts for Afghanistan National Army and Afghanistan National Police Facilities. Objective: Determine whether U.S. Army Corps of Engineers is providing effective oversight of the completion of Afghan National Army and Afghan National Police construction projects in support of the Afghan National Security Forces. Specifically, AFGHANISTAN Dec-11 Dec-12 we will determine whether U.S. Army Corps of Engineers is terminating these contracts early, paying the original contractor the remainder of the contract price, and then issuing a new contract to complete that construction project. Overhaul and Cockpit Modifications of Mi-17s. Objective: This is a follow-on audit to DoD Project No. D2011-D000AS , Audit of the DoD Counter Narcoterrorism Technology Program Office s Other Direct Cost. Our overall audit objective will be to determine whether DoD officials AFGHANISTAN Dec-11 Dec-12 properly awarded and administered contract W58RGZ-09-D-0130 for the overhaul and modification of Mi-17s in accordance with Federal and DoD regulations and policies. Controls Over the Accountability of Contractor Managed Government Owned Property in Afghanistan. Objective: Determine whether CENTCOM-Joint Theater Support Contracting Command has adequate controls over contractormanaged, Government-owned property in Afghanistan. Specifically, we will determine whether policies, processes, and procedures exist for the proper accountability of contractor-managed, Government-owned and whether CENTCOM-Joint Theater Support Contracting Command adequately executes those policies, processes, and procedures. AFGHANISTAN Dec-11 Dec-12 8

17 Department of Defense Office of Inspector General Procedures for Recovery of Organizational Clothing and Individual Equipment. Objective: Determine whether the Office of the Under Secretary of Defense for Acquisition, Technology, and Logistics established a working group, and developed and implemented procedures for improving procedures for recovery of organizational clothing and individual equipment. Assessment of Intelligence, Surveillance, and Reconnaissance in Afghanistan. Objective: How effective and suitable is our current airborne ISR capability in Afghanistan. (Project: INTEL - TBD) Countrywide Crosscutting Compliance of Electrical Installations - Afghanistan. Objective: National Electrical Code (NEC) assessment to address life, health, and safety issues compliance with standards, codes, regulations and requirements referenced in the statement of work to include: electrical distribution system, underground, insulated wire and cable, installation of uninterruptable power supply system, interior distribution system wiring and cabling, electrical panel switchboards and switchgear, interior lighting, exterior lighting, basic electrical materials and installation, diesel generator set stationary, and other issues. (Project: P&O - TBD) Development of the Operational Communications Capability of the Afghan National Security Forces. Objective: Assess the effectiveness of U.S. and Coalition efforts to develop the operational communications capability of the Afghan National Security Forces. (Project: SPO - TBD) Evaluation of Defense Criminal Investigative Collaboration With the Sexual Assault Prevention and Response Program in Afghanistan. Objective: Determine whether criminal investigative organizations provide an immediate, trained response capability for each report of sexual assault, and effectively collaborate with the Sexual Assault Prevention and Response Program in Afghanistan in accordance with DoD guidance. (Project: P&O - TBD) AFGHANISTAN IRAQ KUWAIT Dec-11 Dec-12 AFGHANISTAN Jan-12 Jan-13 AFGHANISTAN Jan-12 May-12 AFGHANISTAN Jan-12 Sep-12 AFGHANISTAN Mar-12 Nov-12 9

18 Department of Defense Office of Inspector General Leader Development Within the Afghan National Security Forces. Objective: Assess the effectiveness of U.S. and Coalition efforts to develop leaders AFGHANISTAN Mar-12 Dec-12 within the Afghan National Security Forces. (Project: SPO - TBD) Building Institutional Municipal Capacity Through the Ministry of Defense Advisors (MoDA). Objective: Determine the effectiveness of MoDA in DoD efforts to help build the security AFGHANISTAN Mar-12 Mar-13 capacity of partner states, particularly Afghanistan. Effectiveness of the Supply Support Program Used to Sustain Route Clearance Equipment. Objective: Evaluate materiel purchases made by the contractor supporting the Route Clearance Equipment. Specifically, whether the spare/repair parts were purchased in the most cost effective AFGHANISTAN Mar-12 Mar-13 manner, whether the demand data was captured by the respective Supply Centers, and did the spare/repair parts meet DoD standards. Improvements Needed in Contract Administration of the Subsistence Prime Vendor Contract for Afghanistan. Objective: Evaluate the contract administration of the Prime Vendor Program for subsistence in support of Operation Enduring Freedom. Specifically, we will review whether the AFGHANISTAN Mar-12 Mar-13 assignment of Contracting Officer Representatives and execution of the quality assurance surveillance plans and procedures were effective for assessing contractor performance. Availability of Afghanistan Security Forces Funds on Pseudo Foreign Military Sales Cases for the Afghan National Security Forces. Objective: Determine whether the Department of the Army has established adequate controls over available funds on Afghan Security Forces Funds pseudo Foreign Military Sales cases. Specifically, determine whether available funds are being properly accounted for and represent valid needs. AFGHANISTAN Mar-12 Mar-13 10

19 Department of Defense Office of Inspector General Ammunition Contracts for the Afghan National Security Forces. Objective: Determine whether DoD officials properly awarded and administered contracts for the acquisition of Afghan National Security Forces non-standard ammunition in accordance with Federal and DoD regulations and AFGHANISTAN Mar-12 Mar-13 policies. Specifically, review contract requirements, Government oversight of contractor and subcontractor performance, and obligation and management of Afghan Security Forces Funds. C-27 Aircraft for the Afghan National Army Air Force. Objective: Determine whether DoD officials properly awarded and administered contracts for the C-27 aircraft for the Afghan National Army Air Force in accordance with Federal and DoD regulations and policies. Specifically, review the fair AFGHANISTAN Mar-12 Mar-13 and reasonable price determination, Government oversight of contractor and subcontractor performance, and obligation and management of Afghan Security Forces Funds. Radio Contracts for the Afghan National Security Forces. Objective: Determine whether DoD officials properly awarded and administered the contract for Afghan National Security Forces radios in accordance with Federal and DoD regulations and policies. Specifically, we will review the fair and reasonable price determination, Government oversight of contractor and subcontractor performance, and obligation and management of Afghan Security Forces Funds. AFGHANISTAN Mar-12 Mar-13 Improving Construction Contracting in a Contingency Environment. Objective: Provide DoD field commanders, contracting officers, and program managers with information on systemic construction contracting issues identified by the Government Accountability Office, DoD Office of Inspector General, and DoD community from October 1, 2007, through September 30, Specifically, to identify actions to be taken to prevent and correct systemic issues and improve construction contracting in a contingency environment. AFGHANISTAN IRAQ KUWAIT Mar-12 Mar-13 11

20 Department of Defense Office of Inspector General Support Truck Contracts for the Afghan National Security Forces. Objective: Determine whether DoD officials awarded and administered contracts for ANSF support trucks in accordance with appropriate Federal and DoD regulations and policies. Specifically, we will review the AFGHANISTAN Apr-12 Mar-13 determination for fair and reasonableness price, Government oversight of the contract to include quality and product delivery dates, and use of appropriate funds. Countrywide Crosscutting Compliance of Fire Suppression Systems - Afghanistan. Objective: Fire protection systems assessment to address life and safety of occupants from fire or similar emergencies; fire pumps, automatic sprinkler systems, local fire alarm, smoke detection, wet AFGHANISTAN May-12 Oct-12 chemical fire extinguishing system, water distribution system, seismic protection for mechanical equipment, lightning protection system, and other issues. (Project: P&O - TBD) Development of a Sustainable Health Care System Within the Afghan National Security Forces. Objective: Assess the effectiveness of U.S. and Coalition efforts to develop a sustainable Health Care AFGHANISTAN Jun-12 Feb-13 System within the Afghan National Security Forces. (Project: SPO - TBD) Controls Over the U.S. Marine Corps Contract Payments in Afghanistan. Objective: Determine whether controls over the U.S. Marine Corps procurement and disbursement processing of FYs 2010 and 2011 contract payments supporting AFGHANISTAN Jun-12 Jun-13 operations in Afghanistan are adequate to ensure the propriety of payments. DoD Joint National Maintenance Facility. Objective: Determine whether DoD joint national maintenance facility is effectively executing maintenance on vehicles. AFGHANISTAN Jun-12 Jun-13 12

21 Department of Defense Office of Inspector General Shindand Training Contracts. Objective: Determine whether DoD officials properly awarded and administered training contracts at Shindand Air Base in accordance with Federal and DoD regulations and policies. Specifically, review AFGHANISTAN Jun-12 Jun-13 contract oversight including accountability of Government furnished property. Building Institutional Municipal Capacity Through the Defense Institution Reform Initiative (DIRI). Objective: Determine the effectiveness of DIRI in DoD efforts to help build the security capacity of partner states. AFGHANISTAN Jun-12 Jun-13 MQ-1 Predator and MQ-9 Reaper Unmanned Aircraft Systems Contracts. Objective: Determine whether DoD officials properly awarded and administered contracts for the MQ-1 Predator and MQ-9 Reaper unmanned aircraft systems maintenance support in accordance with Federal and DoD regulations and policies. Specifically, we will review whether other contractors are available to increase competition for future contract awards, plans for future follow-on contracts, and Government contract oversight. Management of Operational Rations. Objective: Evaluate the management of operational rations by the Defense Logistics Agency Troop Support. Specifically, objectives would include evaluating what Defense Logistics Agency Troop Support is doing to monitor the accountability of operational rations (Government-furnished material) stored by subsistence prime vendors and assessing requirement computations. The audit would also look to see whether Defense Logistics Agency Troop Support has explored other options to store reserves of operational rations, other than with the subsistence prime vendors. DoD Establishment of the Office of Security Cooperation - Afghanistan. Objective: Determine whether U.S. Government goals, objectives, plans, and guidance are issued and operative for establishment of an Office of Security Cooperation - Afghanistan. (Project: SPO - TBD) AFGHANISTAN IRAQ AFGHANISTAN IRAQ KUWAIT Jun-12 Jun-12 Jun-13 Jun-13 AFGHANISTAN Sep-12 Jun-13 13

22 Department of Defense Office of Inspector General Maintenance and Sustainability of Night Vision Devices Procured for the Afghan National Security Forces. Objective: Evaluate the Afghan National Security Force s (ANSF) ability to maintain and sustain Night Vision Devices (NVDs) procured by the United States. Specifically, we will determine whether Combined Security Transition Command- Afghanistan (CSTC-A) has considered future U.S. financial assistance and the Government of AFGHANISTAN Sep-12 Sep-13 Afghanistan s capability to generate enough revenue to support the sustainment costs for NVDs provided to the ANSF. In addition, we will determine whether CSTC-A has developed a plan to provide the ANSF with the knowledge and skills to perform adequate maintenance on NVDs. Afghan Technical Equipment Maintenance Program. Objective: In a series of audits, we will determine whether DoD properly awarded and administered contracts supporting the ATEMP. Specifically, we will review contract requirements, Government oversight of contractor and subcontractor performance, and obligation and management of Afghan Security Forces Funds. AFGHANISTAN Sep-12 Dec-13 U.S. Air Forces Central (AFCENT) Aerial Ports Policies, Procedures and Operations in Southwest Asia. Objective: Determine whether Air Forces Central (AFCENT) has effectively and efficiently managed aerial port operations for military, civilians, and contractors. Specifically, review AFCENT policies, procedures, and operations within SWA to determine if AFCENT effectively and efficiently utilized airlift capacity and passenger movement to ensure mission readiness for the warfighter and minimize costs to the taxpayer. Army s Controls Over Foreign Currency Exchange Gains and Losses. Objective: Determine whether Army has adequate controls over foreign currency exchange gains or losses resulting from Army commercial payments. Specifically, we will review whether Army s contracting and payment controls ensured that foreign currency exchange gains and losses were proper, recorded accurately, and not misappropriated. AFGHANISTAN IRAQ OTHER TBD CONUS Mar-12 Mar-13 14

23 Department of Defense Office of Inspector General Overaged DoD Contracts Awaiting Closeout. Objectives: Determine whether DoD was taking effective action to reduce the number of overaged DoD contracts awaiting closeout and collecting overpayments to contractors during closeout. Specifically, we plan to evaluate whether contract personnel performed contract closeout procedures in accordance with applicable laws and regulations. CONUS Mar-12 Mar-13 Controls Over Cash and Other Monetary Assets at Overseas Army Finance Command Disbursing Operations. Objective: Determine whether internal controls for Army General Fund, Cash, and Other Monetary Assets (COMA) held at selected Army disbursing sites located outside the continental United States (OCONUS) were effectively designed and operating adequately to safeguard, account, document, and report COMA. In addition, we will evaluate whether the Army Finance Command effectively implemented technical oversight and provided assistance to Army disbursing sites that previously did not have oversight by an Army Financial Management Center. (Project: D2011-D000FP ) Contracting for Force Protection for U.S. Installations in Iraq. Objective: Determine whether DoD is adequately administering and overseeing private security contracts in Iraq in response to the drawdown of U.S. forces. Specifically, we plan to evaluate support requirements in contracts and related security control measures and procedures for access to U.S. military installations in Iraq. (Project: D2011-D000JB ) Assessment of the DoD Establishment of the Office of Security Cooperation Iraq (OSC-I). Objective: Assess the progress made by DoD toward establishing the Office of Security Cooperation-Iraq. Specifically, we will assess the execution of the plan to transition authority, personnel, and equipment for the OSC-I from DoD to the Chief of Mission. In addition, we will assess the sufficiency of the OSC-I to carry out its mission to support the development of the Iraqi Security Force capability. (Project: D2011-D00SPO ) EGYPT SAUDI ARABIA Aug-11 Sep-12 IRAQ Dec-10 Dec-11 IRAQ Apr-11 Dec-11 15

24 Department of Defense Office of Inspector General Maintenance for Tactical Wheeled Vehicles in Kuwait. Objective: Determine whether DoD is effectively executing maintenance for tactical wheeled vehicles in Kuwait. Specifically, we will determine whether DoD is providing appropriate KUWAIT Apr-11 Jan-12 contract oversight to ensure that tactical wheeled vehicles receive the necessary repairs and maintenance and that repair parts are efficiently used. (Project: D2011-D000JA ) DoD Management of the Redistribution Property Assistance Team Operations in Kuwait. Objective: Determine whether DoD is effectively managing Redistribution Property Assistance Team (RPAT) operations in Kuwait to ensure DoD is KUWAIT Sep-11 Jun-12 prepared to handle the anticipated amount of materiel related to the drawdown from Iraq. (Project: D2011-D000JA ) Pricing and Oversight of the Kuwait Observer Controller Team Task Orders. Objective: Determine whether the U.S. Army Program Executive Office for Simulation, Training, and Instrumentation obtained fair and reasonable prices for goods and services on the Kuwait Observer Controller Team task orders and appropriately KUWAIT Sep-11 Sep-12 developed contractor surveillance and oversight processes and procedures for the task orders. This project is the third in a series of audits the DoD OIG is performing pertaining to the Warfighter Field Operations Customer Support contract. (Project: D2011-D000AS ) Management of Army High Demand Items at the Defense Distribution Depot in Kuwait. Objective: Evaluate whether DoD is effectively and efficiently managing Defense Distribution Depot KUWAIT Jun-12 Jun-13 operations in Kuwait to reutilize Army high demand items for use in overseas contingency operations. U.S. Special Operations Command Use of General Purpose Forces. Objective: Determine the ability of the U.S. Special Operations Command to use General Purpose Forces as enablers to meet their mission requirements within the U.S. Central Command s area of responsibility. (Project: D2011-D000JA ) QATAR Aug-11 Apr-12 16

25 U.S. Army Audit Agency U.S. Army Audit Agency Controls Over Vendor Payments - Southwest Asia (Phase II). Objective: Determine if the Army AFGHANISTAN has effective controls to ensure the accuracy of IRAQ Jan-09 Nov-11 vendor payments for contingency operations in KUWAIT Southwest Asia. QATAR (Project: A-2009-ALL ) Requirements Determination and Validation Processes for LOGCAP IV in Afghanistan. Objective: Determine if the requirements determination and validation processes for the AFGHANISTAN Mar-10 Dec-11 LOGCAP IV contract are in place and operating as intended. (Project: A-2010-ALL ) Bulk Fuel Operations in Afghanistan. Objective: Determine if Class III bulk fuel depot and terminal sites in Afghanistan have sufficient internal controls over storage and distribution operations to AFGHANISTAN Oct-10 Oct-11 ensure the accurate accountability of fuel products and prevent the unauthorized diversion of fuel. (Project: A-2011-ALL ) Micro-Purchases of Field Ordering Officers Afghanistan. Objective: Determine whether procedures for micro purchases by field ordering officers had sufficient controls in place to ensure AFGHANISTAN Oct-10 Nov-11 purchases were justified and items purchased were recorded on accountable records. (Project: A-2011-ALL ) Property Accountability in Afghanistan. Objectives: (1) Determine if command has sufficient policies, processes, and procedures to account for sensitive item shipments from Afghanistan to CONUS. (2) Determine if command has sufficient policies, processes, and procedures to ensure AFGHANISTAN Feb-11 Dec-11 visibility and transfer of property during relief in place transfer of authority (RIP/TOA). (3) Determine if command has sufficient policies, processes, and procedures for the use of Financial Liability Investigation of Property Loss (FLIPLs). (Project: A-2011-ALL ) 17

26 U.S. Army Audit Agency Commander s Emergency Response Program Afghanistan. Objectives: (1) Determine if the established project review and approval processes for the Commander s Emergency Response Program in Afghanistan promoted selection of projects that complied with stated goals of providing immediate AFGHANISTAN Mar-11 Dec-11 benefit to the Afghan people. (2) Determine if the process for generating CERP funding requirement was fully supported by the approved project list. (Project: A-2011-ALL ) Controls Over the Afghanistan Security Forces Fund (ASFF). Objective: To verify that controls are in place and operating within the CSTC-A and the Government of the Islamic Republic of Afghanistan AFGHANISTAN Sep-11 Mar-12 to ensure that visibility, accountability, and propriety of contributions to the ASFF is maintained. (Project: A-2011-FFM ) Atmospherics Program - Afghanistan (AP-A) Contract Management and Administration. Objectives: (1) To verify that contract requirements were detailed, specific, measurable, and updated annually. (2) To verify that contract administration AFGHANISTAN Sep-11 Apr-12 practices were effective to ensure the U.S. Government receives the goods and services it pays for. (Project: A-2011-ALL ) Bulk Fuel Operations in Afghanistan-Phase II. Objective: To verify that the controls over storage and distribution operations for Class III bulk fuel points in Afghanistan will ensure the accurate AFGHANISTAN Sep-11 Apr-12 accountability of fuel products and prevent the unauthorized diversion of fuel. (Project: A-2011-ALL ) Contractor Payments-Afghanistan. Objective: To verify that the Army has sufficient policies and procedures in place to minimize the use AFGHANISTAN Sep-11 Apr-12 of U.S. currency for contractor payments in Afghanistan. (Project: A-2011-ALL ) Financial Transparency in the Afghanistan Trucking Network Contract, Regional Command-South. Objectives: (1) To verify that the Afghanistan Trucking Network contract provided the financial information needed to meet strategic goals of having financial transparency. (2) To verify the Afghanistan Trucking Network contract contained sufficient metrics and controls to meet the contract s objectives and goals. (Project: A-2011-ALL ) AFGHANISTAN Sep-11 Apr-12 18

27 U.S. Army Audit Agency Contract Administration of the National Afghanistan Trucking Contract. Objective: (1) To verify that the National Afghanistan Trucking (NAT) contract has sufficient internal controls over movement operations to ensure the proper shipment of material and prevent waste AFGHANISTAN Feb-12 Sep-12 and misuse of government resources. (2) To verify that command implemented effective contract administration practices. (Project: A-2012-ALL ) PM Managed Equipment Afghanistan. Objective: To verify that the procedures and controls for accountability of PM-managed equipment were AFGHANISTAN Feb-12 Sep-12 in place and operating. (Project: A-2012-ALL ) Retrograde Operations in Afghanistan - Class V Items. Objectives: (1) To verify that the Army had sufficient management controls over Class V assets to properly retrograde ammunition from Afghanistan. (2) To verify that the Army maintained AFGHANISTAN Feb-12 Sep-12 sufficient accountability and visibility over ammunition during the retrograde process. (Project: A-2012-ALL ) LOGCAP IV - Award Fee Strategy and Implementation. Objective: To verify that the LOGCAP IV contract s award fee strategy and implementation resulted in justified fee payments AFGHANISTAN Feb-12 Sep-12 consistent with applicable policies, regulations, and contract provisions. (Project: A-2012-ALL ) Performance Metrics for National Afghanistan Trucking Contract-Afghanistan. Objective: To verify that the National Afghanistan Trucking (NAT) contract achieved the intended goals of improved transportation management, AFGHANISTAN Feb-12 Sep-12 reduced cost, schedule, and performance risks, reduced asset pilferage, and supported the Afghan people and U.S. campaign objectives. (Project: A-2012-ALL ) Return of Assets from SWA. Objective: To verify that the Army has sufficient processes and procedures in place for units to: 1) Properly manage theater provided equipment and related materiel; and 2) Maintain accountability of organizational materiel and equipment during post deployment phases of the ARFORGEN cycle. (Project: A-2012-ALL ) AFGHANISTAN Feb-12 Sep-12 19

28 U.S. Army Audit Agency Follow up of Commander s Emergency Response Program-Afghanistan. Objective: To verify that command implemented recommendations from the prior CERP-Afghanistan report and verify the AFGHANISTAN Apr-12 Nov-12 corrective actions fixed the problem. (Project: A-2012-ALL ) LOGCAP IV - Managing Cost Growth. Objective: To verify that LOGCAP IV contracting and oversight officials incorporated effective AFGHANISTAN Aug-12 Mar-13 controls in the contract to manage cost growth. (Project: A-2012-ALL ) Transportation Discrepancy Reports. Objectives: (1) To verify that Army units properly reported unit equipment discrepancies during deployment/redeployment movements. (2) To verify that the Army is accurately reimbursed for unit AFGHANISTAN Aug-12 Mar-13 equipment discrepancies during deployment/redeployment movements. (Project: A-2012-ALL ) Forward Operating Base Closures - Afghanistan. Objectives: (1) To verify that Afghanistan base closure policies, processes, and procedures were sufficiently developed, communicated, and monitored. (2) To verify that base closures were AFGHANISTAN Aug-12 Mar-13 properly documented in accordance with United States and GIRoA guidelines. (Project: A-2012-ALL ) Foreign Excess Personal Property-Afghanistan. Objective: To verify that the Army s policies, procedures for transferring excess personal property to the Government of the Islamic Republic of AFGHANISTAN Aug-12 Mar-13 Afghanistan conformed to DoD and theater-level policies. (Project: A-2012-ALL ) Redistribution Property Assistance Teams Afghanistan. Objective: To verify that procedures and controls are in place and operating at Redistribution Property Assistance Teams (RPAT) AFGHANISTAN Aug-12 Mar-13 yards to sufficiently account for Theater Provided Equipment (TPE). Property Accountability-Unit Equipment Shipped to Afghanistan. Objective: Determine if the Army has sufficient policies, processes, and procedures to account for unit property, including sensitive items and equipment shipments from CONUS to Afghanistan. (Project: A-2011-ALL ) CONUS Feb-11 Dec-11 20

29 U.S. Army Audit Agency Accession of Military Personnel in Contracting. Objective: When is the optimal time to transition military personnel into contracting to better staff CONUS May-11 Feb-12 contingency contracting offices? (Project: A-2011-ALC ) Bulk Fuel Operations in Iraq. Objective: Determine if there are sufficient processes and procedures for efficient throughput of bulk fuels IRAQ Jul-10 Jan-12 from theater delivery to retail point of issue in Iraq. (Project: A-2010-ALL ) U.S. Equipment Transferred to Iraq (USETTI) Phase II. Objective: Determine whether the proper organizational structures, policies, and processes are in place to ensure commands can sufficiently IRAQ Oct-10 Dec-11 execute the U.S. Equipment Transfer to Iraq in accordance with established transfer authorities. (Project: A-2011-ALL ) Audit of the Foreign Excess Personal Property (FEPP) Program - Phase II. Objective: To determine if U.S. Forces - Iraq have sufficient processes in place to execute the Foreign Excess Personal Property (FEPP) Program in IRAQ Jan-11 Jan-12 accordance with the established transfer authority, including properly documenting equipment transfers to the Government of Iraq. (Project: A-2011-ALL ) Property Accountability of Organizational and Theater-Provided Equipment in Iraq. Objective: Determine if Commands (1) had sufficient policies and controls in place to ensure units properly accounted for organizational and theater-provided equipment on property books, and IRAQ May-11 Jan-12 (2) units were sufficiently accounting for organizational and theater-provided equipment in accordance with established policies and procedures. (Project: A-2011-ALL ) Commander s Emergency Response Fund (CERP) and I-CERP Closeout, Iraq. Objectives: (1) To verify that U.S. Forces, Iraq have sufficient processes in place to properly account for and close out Commander s Emergency Response Program (CERP) and I-CERP funding and were they operating as intended. (2) To verify that U.S. Forces, Iraq have sufficient processes in place to properly close out CERP and I-CERP projects. (Project: A-2011-ALL ) IRAQ Sep-11 Apr-12 21