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

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.

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.

Rec. B.1.a: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, work with the Deputy Assistant Secretary of the Army for Defense Exports and Cooperation to recover funds from the Defense Security Cooperation Agency in the amount equal to the current market price of the chemical-biological masks that Army personnel shipped to foreign customers.

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.

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.

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.

Rec. A.1.l: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, work with the DoD Components to perform an assessment of DoD facilities to determine whether administrative space shortages exist and can be reduced by relocating security assistance personnel to commercial lease space. The assessment should be provided to the DoD Office of Inspector General for review.

Rec. A.2.d: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, track the dollar amount of costs recovered for security assistance-related administrative expenses, including salary, storage, and facility expenses.

Rec. B.1.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, work with the Deputy Assistant Secretary of the Army for Defense Exports and Cooperation to initiate an investigation to determine why the Special Defense Acquisition Fund masks were misplaced and take appropriate action in accordance with DoD Regulation 7000.14-R, "DoD Financial Management Regulation," Volume 12, "Special Accounts, Funds, and Programs," Chapter 7, "Financial Liability for Government Property Lost, Damaged, Destroyed, or Stolen."

Rec. B.2.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, work with the Under Secretary of Defense for Acquisition and Sustainment and the DoD Components to develop, document, and implement an internal control environment at DoD facilities that prevents DoD assets from being misplaced in the future.