DOD Financial Management: Actions Are Needed on Audit Issues Related to the Marine Corps 2012 Schedule of Budgetary Activity

After being identified in August 2009 as the pilot military service for an audit of its SBR, the Marine Corps received disclaimers of opinion on its fiscal year 2010 and 2011 SBRs. Because of difficulties in locating supporting documents for prior fiscal years, in June 2012, DOD leadership decided t...

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Bibliographic Details
Main Authors: Khan, Asif A, Dacey, Robert F, Fischer, Gayle L, Mayfield, Richard, Bingham, Michael, Cano, Gloria, Choi, Jeremy, DelVecchio, Francine, Eng, Doreen, Holzinger, Donald D
Format: Report
Language:English
Subjects:
Administration and Management
AUDITING
DEPARTMENT OF DEFENSE
DOD(DEPARTMENT OF DEFENSE)
Economics and Cost Analysis
EVIDENCE
FINANCIAL MANAGEMENT
GAO REPORTS
Government and Political Science
MARINE CORPS
MILITARY BUDGETS
Military Forces and Organizations
OIG(OFFICE OF INSPECTOR GENERAL)
RELIABILITY
SBR(STATEMENT OF BUDGETARY RESOURCES)
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Summary:After being identified in August 2009 as the pilot military service for an audit of its SBR, the Marine Corps received disclaimers of opinion on its fiscal year 2010 and 2011 SBRs. Because of difficulties in locating supporting documents for prior fiscal years, in June 2012, DOD leadership decided that the Marine Corps would prepare and subject to audit a Schedule of Budgetary Activity that would include only current year activity on fiscal year 2012 appropriations. In December 2013, the DOD OIG issued an unqualified opinion on the Schedule. GAO was asked to assess the 2012 audit results. GAO (1) determined the extent to which the OIG s audit met professional standards, (2) analyzed the status of Marine Corps actions on recommendations, and (3) identified any DOD-wide implications from the audit. GAO reviewed auditor documentation, re-performed certain tests, evaluated Marine Corps corrective action plans and statuses, and determined whether other military services and DOD would likely encounter similar issues. GAO met with DOD OIG auditors and Marine Corps and DOD Comptroller officials. GAO makes three recommendations related to the quality of DOD OIG audits. The OIG agreed with GAO s recommendations, but disagreed with many of its findings; the Marine Corps disagreed with certain findings; and the Office of the DOD Comptroller generally agreed with GAO s findings on the DOD-wide audit readiness implications from GAO s work. GAO acknowledges DOD s continuing efforts to become audit ready. GAO maintains that its findings are accurate. Report to Congressional Requesters