NCJ Number
68956
Date Published
1979
Length
58 pages
Annotation
THIS SEMIANNUAL REPORT FOR THE PERIOD ENDING MARCH 1979 SUMMARIZES THE ACTIVITIES OF DEPARTMENT OF DEFENSE (DOD) ORGANIZATIONS WHICH ARE CHARGED WITH PREVENTING AND DETECTING FRAUD, WASTE, AND ABUSE.
Abstract
BEGINNING WITH A DESCRIPTION OF REPORTING REQUIREMENTS AS ESTABLISHED BY LEGISLATION, THE REPORT DEFINES FRAUD AND WASTE AS WELL AS THE RESPONSIBILITIES OF THE INTERNAL AUDIT, INTERNAL REVIEW, MILITARY EXCHANGE AUDITS, CONTRACT AUDITS, INSPECTIONS, AND INVESTIGATIVE ORGANIZATIONS WITHIN THE DOD. DATA ON PERSONNEL STRENGTH AND CHARACTERISTICS, MAN-YEARS OF AUDIT EFFORT, AND AUDIT REPORTS ISSUED ARE PROVIDED FOR THESE COMPONENTS. TABLES CONTAIN ADDITIONAL STATISTICS ON INSPECTION REPORTS, CRIMINAL INVESTIGATION CASES, AND REFERRALS FOR FRAUD. SIGNIFICANT INSTANCES OF WASTE AND ERRORS CITED BY AUDITORS AND INSPECTORS ARE LISTED ALONG WITH RECOMMENDATIONS AND MANAGEMENT ACTIONS. BASED ON SELECTED AUDITS AND INSPECTIONS, OPPORTUNITIES FOR IMPROVING ECONOMY AND EFFICIENCY ARE DESCRIBED FOR OPERATIONS SUCH AS SUPPLIES, COMPTROLLER ACTIVITIES, MAINTENANCE, AND DATA PROCESSING SYSTEMS. RECOMMENDATIONS FROM CONTRACT AUDITORS IDENTIFY AREAS IN CONTRACT OPERATIONS WHERE CHANGES COULD DECREASE COSTS TO THE DOD. ESTABLISHED PROGRAMS RANGE FROM INTERNAL AUDITS AND INSPECTIONS TO A CRIME PREVENTION SURVEY PROJECT INITIATED BY INVESTIGATIVE AGENCIES. TO REEMPHASIZE THE PROBLEMS OF FRAUD AND WASTE, A STEERING GROUP ON OVERSIGHT OF DEFENSE ACTIVITIES HAS BEEN ORGANIZED. ITS PROJECTS INCLUDE A FRAUD PREVENTION SURVEY PROGRAM, IMPROVING FOLLOWUP PROCEDURES FOR AUDIT REPORTS, AND DEVELOPING AN AUTOMATED MANAGEMENT INFORMATION SYSTEM TO TRACK FRAUD AND WASTE CASES. A GLOSSARY IS PROVIDED. (MJM)