Report on Potential Antideficiency Act Violations at the Department of Defense Education Activity

摘要

During our audit of financial management at the Department of Defense Education Activity (DoDEA), we reviewed FY 1995 obligations for the Domestic Dependent Elementary and Secondary Schools (DDESS). At the DDESS schools that were acquiring and installing local area networks (LANs), we reviewed FY 1993 through FY 1996 obligations supporting the acquisition. We also reviewed FY 1994 through FY 1996 budget execution data for contracts, supplies, and equipment, and compared them to supporting documentation at the Department of Defense Dependents Schools. DoDEA, with a FY 1996 operating budget of over $1.3 billion is responsible for the effective management of DDESS and the Department of Defense Dependents Schools. This report discusses potential Antideficiency Act violations by DDESS and the Department of Defense Dependents Schools, and is the second report on potential Antideficiency Act violations occurring at DoDEA. The primary audit objective was to assess internal controls and compliance with laws and regulations to support our audit of the DoD-wide financial statements. Additional objectives were to review and to test accounting transactions to validate the effectiveness of the accounting controls.