Book Description

In response to a congressional mandate to assess the reasons why the Department of Defense (DOD) is not fully in compliance with the Improper Payments Information Act of 2002 (IPIA) related to DOD travel expenditures, GAO issued two reports in 2007. In May 2007, we issued an initial report that provided an overview of DOD's IPIA reporting for fiscal years 2003 through 2006 and a discussion of the reasons reported by the DOD Office of Inspector General why the department was not in compliance with IPIA for fiscal year 2006. In December 2007, we issued our final report on our assessment of the completeness and accuracy of DOD's fiscal year 2006 IPIA disclosures related to travel expenditures, as well as DOD's planned efforts to improve and refine its processes for estimating and reporting on travel improper payments. The purpose of this letter is to bring to Congress's attention and action a matter that we discovered while preparing our final report. This letter is based on work performed during our assessment of the completeness and accuracy of DOD's fiscal year 2006 IPIA disclosures related to travel expenditures and DOD's planned efforts to improve and refine its processes for estimating and reporting on travel improper payments. That work was conducted in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.