Financial Management: Measurement of Water Usage by DoD Components Serviced by the District of Columbia Water and Sewer Authority

摘要

Who Should Read This Report and Why. This report should be read by DoD managers who have a direct interest in, or are in need of information about the accuracy of the measurement of water usage by DoD Components serviced by the District of Columbia Water and Sewer Authority. The District of Columbia Water and Sewer Authority supplies water and wastewater treatment (sewer) services to 16 separate DoD installations, sites, and other organizations in the National Capital Region. Public Law 106-554, the Consolidated Appropriations Act of 2001, requires the inspector general of each Federal agency to audit the agency's promptness in paying the District of Columbia for water and sewer services. The District of Columbia Water and Sewer Authority provides meter readings and annual estimated billings to the Department of the Treasury for water and sewer services provided to the DoD Components and other Federal agencies. We evaluated the accuracy of water meter readings that supported the billings for water and sewer services and assessed the adequacy of the related management controls. DoD Components could not determine the accuracy of water meter readings for services provided by the District of Columbia Water and Sewer Authority. There was a need for procedures to inspect, maintain, repair, and replace water meters. At least 27 of 60 water meters were not working properly. As a result, from FY 1990 through May 2001, DoD Components connected to the Federally Owned Water Main were overcharged about $1.8 million, and the National Park Service was overcharged about $0.5 million. Furthermore, DoD Components had no assurance as to the accuracy of water and sewer bills that fluctuated from $29.9 million in FY 2000 to $2.1 million in FY 2002.