AUDIT REPORT - Air Force Freedom of Information Act

AIR FORCE
AUDIT AGENCY
UNITED STATES
AIR FORCES CENTRAL
WAR RESERVE MATERIEL
AUDIT REPORT
F2009-0003-FD3000
7 January 2009

Executive Summary
INTRODUCTION
OBJECTIVES
War reserve materiel (WRM) are assets acquired,
positioned, and maintained to meet the Secretary of
Defense Strategic Planning Guidance objectives. As
such, WRM assets support wartime activities reflected
in the Air Force War and Mobilization Plan for requirements
over and above primary operating stocks and
deployed equipment. For the United States Central
Command (CENTCOM) area of responsibility (AOR),
United States Air Forces Central, Directorate of Logistics
(AFCENT/A4) personnel manage WRM in three main
storage locations in Bahrain, Oman, and Qatar. As of
November 2007, AFCENT personnel maintained
115,000 WRM equipment and vehicle authorizations
totaling $1.7 billion, as well as an additional operating
stock of 43,000 equipment items and vehicles on hand
valued at almost $1 billion.
The AFCENT Commander (AFCENT/CC) requested this
audit to determine whether Air Force personnel effectively
managed WRM in the AFCENT AOR. Specifically, we
determined whether personnel:
Used WRM assets for appropriate purposes.
Maintained appropriate WRM requirements and
authorizations to meet anticipated mission needs.
Properly accounted for WRM assets.
CONCLUSIONS
Air Force personnel could improve WRM management.
Specifically, AFCENT personnel used WRM for appropriate
purposes; however, AFCENT personnel misstated
WRM requirements and authorizations, and did not
properly account for WRM assets.
AFCENT planners overstated WRM requirements
by more than 17,000 assets totaling
$240.4 million, and misstated associated asset
authorizations by more than 34,000 items valued
at nearly $600 million. As a result, AFCENT
officials (1) did not identify and cancel
unnecessary WRM buy requirements totaling
$155.6 million, or (2) identify and fill
3,800 unfilled critical equipment authorizations.
(Tab A, page 2)
i

Executive Summary
Our inventory of 294 line items (9,159 equipment,
vehicle, and consumable assets) identified
more than 55 line items (1,831 assets) not on
custodial records and 53 line items (429 assets)
missing, with an overall accountability error rate
of 37 percent. Although we did not identify
fraud, inadequate inventory controls increased the
risk for undetected lost assets or fraud, waste, and
abuse for $1 billion in assets. (Tab B, page 7)
RECOMMENDATIONS
MANAGEMENT’S
RESPONSE
During November 2007, HQ Air Combat Command
(ACC) Transportation personnel corrected identified
Standard Base Supply System (SBSS) vehicle data
inaccuracies. Additionally, we made two recommendations
to AFCENT/CC to improve WRM requirements
identification and WRM accountability. (Reference
individual tabs for specific recommendations.)
Management agreed with the intent of the audit results and
recommendations, and agreed that potential monetary
benefits will accrue based on the applicable recommendation.
However, management was unable to estimate part
of the potential monetary benefits until all corrective actions
described in this report were implemented. Management
corrective actions planned (recommendations A.1., B.1.a.,
B.1.b. and B.1.e.), alternative actions planned (recommendation
B.1.c.), and actions taken (recommendation B.1.d.) are
responsive to the issues and recommendations in the report.
CHARLES E. ATKINSON, JR.
Associate Director
(Air and Space Operations Division)
JAMES W. SALTER, JR.
Assistant Auditor General
(Support and Personnel Audits)
ii

Table of Contents
Page
EXECUTIVE SUMMARY
i
TAB
A War Reserve Materiel Requirements 1
B Inventory Management 7
APPENDIX
I Equipment Requirements, Authorizations, and Buy Quantities 13
II Vehicle Requirements, Authorizations, and Buy Quantities 15
III Audit Scope and Prior Audit Coverage 17
IV Locations Audited/Reports Issued 21
V Points of Contact 23
VI Final Report Distribution 25

Tab A
War Reserve Materiel Requirements
BACKGROUND
Purpose. WRM comprises Service-owned resources positioned as either starter or
swing stock to maximize worldwide war fighting capability. Starter stocks are WRM
pre-positioned in or near a theater of operations to last until wartime resupply operations
are established. Swing stocks are WRM positioned ashore or afloat to meet war reserve
requirements of more than one contingency in more than one theater of operations.
Requirements. Air components, through their Major Commands, develop war plans
additive requirements reports (WPARRs) and vehicle authorization listings (VALs)
to identify WRM requirements supporting anticipated wartime activities reflected in
operations plans (OPLANs). 1 For CENTCOM, AFCENT functional managers, with
assistance from ACC personnel, identify WRM requirements to support planned wartime
activities based on the December 2000 CENTCOM OPLAN. 2 To verify WRM
requirements are current, AFCENT and ACC functional managers annually review
WRM requirements and document the results in the AFCENT WPARR and VAL. The
AFCENT WPARR and VAL include two WRM categories; one, general WRM additive,
contains aerospace ground equipment and fuel mobility support equipment; and two,
Basic Expeditionary Airfield Resources (BEAR) contains housekeeping, industrial
operations, and flight line sets including associated support vehicles. 3 To minimize
WRM costs, Air Force guidance 4 requires functional managers to reduce WRM requirements
by using real property facilities when available. To illustrate, planners establish a
WRM requirement for tents to billet augmentation personnel after considering existing
base facilities like dormitories, billeting, and gymnasiums. Likewise, planners consider
dining halls, clubs, and recreation centers before including requirements for similar food
preparation equipment in the WPARR.
1 An OPLAN outlines military operations in a hostile environment and is prepared by the unified or
specified command in response to a Joint Chiefs of Staff requirement.
2 AFCENT officials stated that due to current wartime operations, CENTCOM was not required to update
the OPLAN until further notice.
3 BEAR includes Air Force systems consisting of assets formerly known as Harvest Eagle and Harvest
Falcon. BEAR systems provide minimum essential troop facilities (lodging, field feeding, showers, and
latrines) and operational support (offices, shops, limited shop equipment, and runway matting). Support
vehicles include refueling trucks, forklifts, aircraft loaders, fire trucks, and other special purpose vehicles
like trenchers and graders. During the conversion to BEAR, Harvest Eagle and Falcon sets were reduced
50 percent. For example, each Harvest Eagle and Falcon housekeeping set supported 1,100 personnel,
while BEAR housekeeping sets support 550 personnel.
4 Air Force Instruction 25-101, War Reserve Materiel Program Guidance and Procedures, 2 May 2005,
and ACC Supplement, 10 May 2006.
1

Tab A
War Reserve Materiel Requirements
Authorizations. After AFCENT and ACC functional managers determine WRM
requirements, AFCENT/A4 personnel (for equipment) and ACC Vehicle Management
personnel (for vehicles) load the requirements, as authorizations, into SBSS.
AFCENT/A4 personnel verify the accuracy of authorizations loaded in SBSS and notify
the Installation WRM Officer of any changes. After creating and validating authorizations
in the SBSS, AFCENT and ACC personnel develop the equipment and vehicle
priority listing, a Major Command-prioritized listing of equipment and vehicle buy
requirements. Air Logistics Center item managers determine WRM buy requirements
based on SBSS authorizations, asset balances, and Major Command equipment and
vehicle priority listings.
AUDIT RESULTS 1 – WAR RESERVE MATERIEL
REQUIREMENTS
Condition. AFCENT personnel did not properly manage WRM requirements and supply
system authorizations to meet anticipated AOR mission needs. Specifically, planners
overstated WRM requirements by more than 17,000 assets totaling $240.4 million and
misstated associated asset authorizations by more than 34,000 items valued at nearly
$600 million ($487.9 million overstated and $105.6 million understated) (Table 1).
Requirements Equipment Vehicles Totals
WPARR / VAL Requirements 85,500 3,554 89,054
Less: Audit Estimated Requirements 69,008 2,544 71,552
Excess WRM Requirements 16,492 1,010 17,502
Dollar Value of Excess Requirements $ 185,307,327 $ 55,135,960 $ 240,443,287
Authorizations Equipment Vehicles Totals
Quantity SBSS Over WPARR / VAL 28,765 1,613 30,378
Dollar Value of Overage $ 411,140,160 $ 76,719,191 $ 487,859,351
Quantity SBSS Short of WPARR / VAL 4,229 65 4,294
Dollar Value of Shortage $ 83,520,529 $ 22,069,444 $ 105,589,973
Table 1. WRM Requirements and Authorizations.
Requirements. Although 10 major AOR installations had been fully established
as part of Operations Enduring Freedom and Iraqi Freedom, functional managers
did not reduce WRM requirements. To illustrate, in Fiscal Year (FY) 2000,
ACC and AFCENT functional personnel established WRM vehicle requirements
at approximately 3,500 vehicles. Since that time, AFCENT personnel have
transferred over 2,400 operating stock vehicles to AOR operating bases, but
maintained the same WRM vehicle requirements on the VAL and WPARR.
Similarly, in FY00, AFCENT personnel established AOR BEAR housekeeping
set requirements at 88, based on deploying personnel to bare base installations.
Since that time, AFCENT officials have deployed close to 56,000 equipment
2

Tab A
War Reserve Materiel Requirements
items (including 18 BEAR housekeeping sets in part or whole), yet functional
managers did not reduce WRM BEAR requirements, as required. 5 Audit conservatively
estimates AFCENT could reduce existing WRM additive equipment
and vehicle requirements by approximately one-third and reduce BEAR sets by
43 sets, 6 without impacting future missions because of the AOR infrastructure
now in place. 7
Authorizations. AFCENT logistics personnel over- and understated equipment
and vehicle authorizations in SBSS by 30,378 totaling $487.9 million and
4,294 totaling $105.6 million, respectively.
• Overstatements. Included in the 30,378 excess authorizations, AFCENT
personnel used excess, temporary, and invalid authorizations 8 to retain
17,650 equipment items ($275.2 million) and 536 vehicles ($16.5 million)
instead of redistributing the assets to other Major Commands with WRM
shortages. Further, AFCENT logistics personnel established 16,279 authorizations
for air conditioners 9 even though the WPARR authorized only
12,600; an excess of 3,679 air conditioners valued at $12.7 million. After
accounting for the overstated WPARR and VAL requirements previously
discussed, overstated and invalid authorizations totaled 46,912 valued at
$717.2 million.
• Understatements. Understated authorizations included authorizations less
than WPARR and VAL authorizations. For example, although the WPARR
listed authorizations for 93 servicing platforms and 31 cargo trucks, AFCENT
officials included no authorizations for servicing platforms and only 25 cargo
5 The initial housekeeping requirement was 44 Harvest Falcon sets. Because BEAR housekeeping sets
support half the personnel of Harvest Falcon, the BEAR-equivalent requirement was 88.
6 BEAR set requirements included 44 initial and 44 follow-on housekeeping sets, 13 industrial operation
sets, and 13 initial and 21 follow-on flight line assets. The reductions consisted of 28 housekeeping sets,
3 industrial operation sets, and 12 flight line support sets.
7 Audit developed estimates using the CENTCOM OPLAN as a baseline and adjusting WRM requirements
based on installations established in the AFCENT/AOR as well as estimating anticipated needs for future
operations. To verify our requirements estimates were sufficient to meet mission needs, we compared
actual WRM equipment and vehicles distributed to these installations (the maximum equipment and
vehicles issued during any one quarter from FY02 to FY07). If actual usage exceeded audit’s estimate, we
eliminated the item from our excess requirements computation.
8 Excess allowance source codes included C000 and H000; temporary codes included 048 and 054; while
invalid codes included allowances not listed in any table of allowances.
9 The item national stock number is 4120004832880RN.
3

Tab A
War Reserve Materiel Requirements
truck authorizations in SBSS. After accounting for the overstated WPARR
and VAL requirements previously discussed, SBSS understated authorizations
totaled 3,862 valued at $94.5 million.
Cause. This condition occurred because AFCENT personnel focused on higher priority
wartime taskings and did not perform adequate oversight on WRM requirements and
authorizations. Specifically, in the absence of a current OPLAN, AFCENT personnel did
not analyze requirements based on installations established in the AOR since Operations
Enduring Freedom/Iraqi Freedom (over 58,000 WRM assets distributed to these installations
could be available to support future operations), and delayed revalidating requirements
until the release of a new CENTCOM OPLAN. Further, AFCENT/A4 logistics
personnel did not review the accuracy of SBSS authorizations due to large number of
SBSS transactions created by the significant volume of assets maintained in the AFCENT
AOR and changes in asset configuration from Harvest Falcon to BEAR assets.
Impact. Reviewing and validating WRM requirements and reconciling associated
authorizations helps the Air Force maintain appropriate equipment to maximize worldwide
war fighting capability at the most economical cost. Due to inadequate requirements
and authorizations review, AFCENT officials did not (1) identify and cancel
unnecessary WRM buy requirements for 2,788 assets valued at $155.6 million 10 (see
Appendices I and II for list of equipment and vehicles), and (2) identify the need for over
3,800 mission critical items including aircraft ground support trucks and rolls of electrical
wiring needed for bare base installations to power facilities in lodging and administrative
work areas. Furthermore, maintaining only needed WRM levels would also result in
excess on-hand assets (6,542 equipment items, $148.8 million and 768 vehicles,
$46.4 million) available for redistribution to other theaters in need of the assets. 11
Recommendation A.1. AFCENT/CC should require AFCENT/A4 to:
a. Coordinate with ACC Directorate of Logistics personnel to:
1. Add the 3,862 equipment items and vehicles identified by audit to SBSS WRM
authorizations.
10 We excluded buy requirements for six items designated for foreign military sales ($32,508). We coordinated
with the responsible Air Force item managers at the Ogden, Oklahoma City, and Warner Robins Air
Logistics Centers to determine whether $717.2 million of excess equipment identified during the audit was
in a buy position. Of this amount, $155.6 million in unnecessary buy requirements should be cancelled,
resulting in a one-time potential monetary benefit to the Air Force.
11 Of the 30,378 excess authorizations identified during the audit, only 7,310 authorizations (6,542 equipment
items and 768 vehicles) were actually filled with assets.
4

Tab A
War Reserve Materiel Requirements
2. Reduce WRM equipment and vehicle requirements on the WPARR and
VAL by 17,502 authorizations and reduce SBSS authorizations by the 30,378 identified
by audit.
3. Request redistribution instructions for the 6,542 equipment items and
768 vehicles identified by audit as excess.
b. Evaluate future WRM requirements based on historical usage and anticipated
future operational requirements until the release of a new CENTCOM OPLAN.
c. Establish oversight to validate AFCENT/A4 personnel annually reconcile SBSS
authorizations to WPARR and VAL requirements.
Management Comments. AFCENT/CC concurred with the intent of the audit results,
potential monetary benefit, and recommendations, and stated:
“We also agree that audit’s recommendation will provide potential monetary benefit;
however, without a current OPLAN, AFCENT is unable to determine exact requirements
to support the next contingency, and therefore, we cannot estimate the amount of
potential monetary benefit that will accrue. As noted by audit, the allowance source
codes included in the 30,000 excess authorizations (i.e., C000/H000, 076, 048) have
already been identified as special authorizations, and we received approval from
HQ ACC to maintain equipment against those authorizations until further instructions.
Also, AFCENT was directed by ACC, Logistics Directorate, Readiness Division,
Expeditionary Support (ACC/A4RX) personnel, to delay inter-theater transfers of WRM
until reconfiguration of the housekeeping sets has been accomplished and a complete
study of global requirements is complete. Due to current compartmental planning efforts
with CENTCOM, AFCENT/CC directed that current WRM requirements and assets on
hand in the WPARR remain as is. Consequently, through seven years of combat
operations and sustainment, AFCENT has accumulated some assets in excess of
authorizations. Nonetheless, AFCENT/A4 will:
a. “Review WPARR and SBSS authorizations and make corrections as required.
Specifically, we will add authorization shortages and reduce overages in the SBSS to
match the WPARR. Estimated completion date: 30 April 2009.
b. “With coordination with CENTCOM, initiate a review of future WRM requirements
based on anticipated future operational requirements, historical usage during
Operations Iraqi Freedom and Enduring Freedom, CENTCOM or higher headquarters
direction. After release of a new OPLAN or direction from higher headquarters, we will
finalize WRM requirement and request redistribution instructions for excess WRM
equipment and vehicles. Estimated completion date: 30 November 2009.
5

Tab A
War Reserve Materiel Requirements
c. “Review accuracy of SBSS authorizations annually to verify they match with the
WPARR or allowance standards in accordance with AFI 25-101 or prevailing guidance.
Estimated completion date: 30 November 2009.”
Evaluation of Management Comments. Management agreed potential monetary
benefits will accrue based on Recommendations A.1.a.1. and A.1.a.2. However,
management was unable to estimate the potential monetary benefits derived from
Recommendation A.1.a.2. until corrective actions described in this report were implemented.
Management will validate the amount of monetary benefits after implementing
the recommendation and report the amount to the Air Force follow-up official. Management
comments addressed the issues raised in the finding and corrective actions planned
are responsive to the recommendation.
6

Tab B
Inventory Management
BACKGROUND
Accountability. DynCorp International manages AFCENT WRM for the Air Force
under Contract F44650-00-C0006, and, as such, DynCorp personnel update status of
consumables at least quarterly and account for WRM and inventory equipment and
vehicles biannually and annually, respectively. Contractor personnel account for these
assets using SBSS, following normal Air Force equipment accountability guidance. 12
Consequently, assigned custodians use management products to monitor assets issued
within the organization to include the Custodian Authorization/Custody Receipt Listing
(CA/CRL), an inventory listing of organizational equipment and vehicles, and the War
Consumable Distribution Objective, a listing of consumables.
Quality Assurance. AFCENT quality assurance evaluators (QAEs), located at
Al Udeid Air Base (AB), Southwest Asia and Muscat, Oman, 13 monitor DynCorp
International contract performance. The contract performance plan outlines the QAE’s
contract surveillance approach and the contractor’s incentive plan. The WRM contract
performance plan should include functional areas requiring surveillance, metrics to
evaluate performance objectives, surveillance methods and frequency, and reporting
requirements. 14
AUDIT RESULTS 2 – INVENTORY MANAGEMENT
Condition. AFCENT personnel did not properly account for WRM assets. Specifically,
our inventory of 294 line items (9,159 equipment, vehicle, and consumable assets) identified
55 line items (1,831 assets) not on custodial records and 53 line items (429 assets)
missing, an overall accountability error rate of 37 percent (Table 2).
12 Air Force Manual (AFMAN) 23-110, Volume 2, Part 2; Standard Base Supply System, 1 July 2007.
13 QAEs permanently assigned to Al Udeid and Muscat periodically travel to other WRM storage locations,
such as Bahrain, to perform surveillance.
14 Air Force Instruction 63-124, Performance-Based Services Acquisition, 1 August 2005.
7

Tab B
Inventory Management
AOR Locations
Equipment/Vehicle and Consumables
Inventories
Qatar Oman Bahrain Total
Equipment and Vehicles
Line Items Reviewed 58 69 69 196
Line Items with Unrecorded Assets
(Overages)
3 4 1 8
Quantity Over (Assets) 16 4 1 21
Dollar Value of Overages $3,945,897 $454,757 $131,670 $4,532,324
Line Items with Missing Assets
(Shortages)
14 10 2 26
Quantity Short (Assets) 29 12 4 45
Dollar Value of Shortages $2,344,929 $3,386,441 $112,166 $5,843,536
Equipment/Vehicle Errors 17 14 3 34
Error Rate 29% 20% 4% 17%
Consumables
Line Items Reviewed 28 34 36 98
Line Items with Unrecorded Assets
(Overages)
5 22 20 47
Quantity Over (Assets) 463 812 535 1,810
Line Items with Missing Assets
(Shortages)
10 9 8 27
Quantity Short (Assets) 93 233 58 384
Consumables Errors 15 31 28 74
Error Rate 54% 91% 78% 76%
Totals
Line Items Reviewed 86 103 105 294
Line Items with Unrecorded Assets
(Overages)
8 26 21 55
Quantity Over (Assets) 479 816 536 1,831
Line Items with Missing Assets
(Shortages)
24 19 10 53
Quantity Short (Assets) 122 245 62 429
Total Errors 32 45 31 108
Total Error Rate 37% 44% 30% 37%
Table 2. WRM Equipment, Vehicles, and Consumable Inventory Results.
Equipment and Vehicles. Of 196 judgmentally and statistically 15 selected line
items reviewed, overages existed for 8 line items totaling 21 assets valued at over
$4.5 million. Conversely, shortages (assets could not be located) existed for
26 line items totaling 45 assets valued at over $5.8 million. Based on the statistically
selected line items reviewed, we are 95 percent confident that at least
836 assets valued at $43.7 million could not be located. Furthermore, inventories
of the 196 line items disclosed that the contractor recorded 7 line items in dummy
15 Audit judgmentally sampled 58 line items from Al Udeid AB and randomly selected 69 line items each
at Oman and Bahrain (196 total line items).
8

Tab B
Inventory Management
accounts used to consolidate missing assets requiring further research. The
dummy accounts contained 331 assets ($17.1 million) including generators,
compressors, air conditioners, other ground support equipment, shelters, and
vehicles officials stated were deployed from WRM storage locations to AFCENT
operating locations. Due to the large numbers of missing assets thought to be
deployed, we reviewed an additional 183 assets annotated as deployed on the
CA/CRL and determined 129 assets (70 percent), valued at $775,000, could not
be located at six deployed locations. Deployed asset inventories also disclosed
9 assets valued at $4,000 not recorded as deployed.
Consumables. While AOR storage locations had more than 8,200 consumable
assets, the War Consumable Distribution Objective report reflected zero quantities
for consumables for all WRM storage locations. Additionally, accountability
documents used for consumables showed 74 (76 percent) of 98 sampled line items
inventoried revealed discrepancies of nearly 2,200 units (1,810 overages and
384 shortages) of war consumables to include petroleum, oil, lubricants, grease,
and antifreeze.
Cause. These conditions occurred because AFCENT personnel did not enforce contract
requirements and perform adequate surveillance. Additionally, AFCENT logistics
personnel did not establish adequate procedures or requirements to reconcile vehicle
information and track deployed assets.
Contract Enforcement and Surveillance. AFCENT contract QAEs did not verify
contractor personnel maintained accountability documents. For example, at
Al Udeid AB, although contractor personnel indicated they performed periodic
inventories, they did not maintain supporting documentation for 84 of
94 inventories performed, 16 and did not accept accountability for accounts with
lost assets valued at over $10.3 million at Oman and $691,000 at Bahrain. 17
Additionally, AFCENT QAEs did not follow up and verify contractors corrected
previously identified inaccuracies with consumable inventories. For example,
contractor personnel (1) continued improper storage of consumables and allowed
commingling of WRM and peacetime operating consumable stocks after QAEs
identified the issue 7 months earlier, and (2) took over 2 years to transfer final
accountability to Bahrain for BEAR consumables. Furthermore, the QAE
surveillance plan was not sufficiently specific and did not:
16 Contractor personnel certified accountability documents for 44 accounts during the audit.
17 Accounts included assets that were at previous deployed locations (such as Saudi Arabia, Jordan, and
Pakistan).
9

Tab B
Inventory Management
• Establish an overall surveillance inventory program verifying QAEs
inventoried all assets within a required frequency.
• Require statistical sampling during surveillance inventories.
• Establish sufficient minimum sample inventory quantities to adequately
project errors over the entire inventory.
Contract Requirements. AFCENT/A4 personnel did not establish effective
contract requirements for vehicle reconciliations and to track deployed assets.
Specifically, due to conflicting guidance between contract requirements and the
Air Force Supply Manual, contractor personnel did not use SBSS to reconcile
vehicle inventories; instead, they used the On Line Vehicle Information
Management System (OLVIMS). Although ACC Transportation personnel
reconciled SBSS and OLVIMS data, they did not reconcile WRM vehicle
accounts due to higher priorities. Additionally, neither contractors at storage
locations nor AFCENT personnel at Shaw AFB tracked status of deployed assets.
Due to lack of specific contract requirement, contractor personnel recorded
deployed asset location in SBSS but did not maintain specific asset information or
point of contact information for these assets.
Impact. Effective asset accountability to include maintaining signed inventory results
and reconciliation data provides oversight for assets supporting wartime missions and
provides Air Force officials visibility for mission ready assets. Although we did not
identify fraud, inadequate inventory controls increased the risk for undetected lost assets
or fraud, waste, and abuse for nearly $1 billion in Air Force assets. For example, weak
inventory controls at Al Udeid AB contributed to lack of data available for AFCENT
personnel to trace lost WRM assets valued at almost $4.2 million. 18
Management Corrective Action. During November 2007, HQ ACC Transportation
personnel reconciled WRM vehicles to SBSS and corrected SBSS vehicle data
inaccuracies. Therefore, this report does not include recommendations addressing this
issue.
18 The Air Force Office of Special Investigations investigated the alleged theft of WRM assets. However,
in November 2007, investigators reported that lack of evidence, coupled with apparent internal inventory
problems, prevented continuing the investigation.
10

Tab B
Inventory Management
Recommendation B.1. AFCENT/CC should direct AFCENT/A4 personnel to:
a. Revise the QAE surveillance plan to include:
1. Verification that contractor personnel maintain hard copy or electronic
documentation of inventories or reconciliation of on-hand quantities to accountability
documents, and maintain these documents until superseded.
2. Verification that contractor personnel accept accountability for accounts.
3. A surveillance inventory program requiring QAEs to inventory all asset types
at a specified frequency (we suggest annually for each asset type).
4. Statistical sampling during surveillance inventories with sufficient minimum
sample inventory quantities.
b. Require AFCENT QAEs to follow up and verify contractors corrected previously
identified inaccuracies (such as consumable inventories and transfer of consumables).
c. Modify contract F44650-00-C0006 to require contractor personnel to account for
vehicles in SBSS and verify follow-on contracts contain the same requirement. 19
d. Track deployed asset status including the deployed location, asset serial number,
and point of contact information.
e. Complete reports of survey for lost assets identified in this audit.
Management Comments. AFCENT/CC concurred with the audit results and
recommendation B.1.a., B.1.b, B.1.d., and B.1.e; initiated an alternative corrective action
for recommendation B.1.c.; and stated:
a. “In accordance with Federal Acquisition Regulation, Part 45, Government
Property, and through direction of Acquisition Management Integration Center (AMIC)
Procuring Contracting Officer and Property Manager, the Executive Coordinating
Agency QAEs will monitor, review, and validate DynCorp inventories applicable with
the appropriate guidance and timeframes (i.e., 12, 24 or 36 months). Specifically,
AFCENT/A4 will increase emphasis on current processes to validate contractors
complete physical inventories, accept accountability for WRM assets, and retain
inventory documents until superseded. Additionally, during QAE quarterly surveillance
visits, QAEs will select a sample of inventory documents and a sufficient random sample
of all types of assets from these inventories. The storage contractor already accepts
19 Contract F44650-00-C0006 expires at the end of FY08.
11

Tab B
Inventory Management
accountability when they sign the CA/CRLs in accordance with AFMAN 23-110.
DynCorp International contract states inventories will be conducted by the contractor.
Consequently, the QAEs will validate that DynCorp International personnel accomplished
the inventory as required by the performance work statement and verify accuracy
of these inventories. Estimated completion date: 30 April 2009.
b. “QAEs will monitor, review, and validate approved inventory plans and verify
inventories are accomplished by DynCorp and validated by the Property Manager. If
discrepancies are identified during surveillance, the QAEs will verify corrections are
accomplished and will follow up with the results at the next scheduled surveillance.
Estimated completion date: 30 April 2009.
c. “AFMAN 23-110, Section 22 I, provides specific guidelines for the issue,
recording, reporting, turn-in, and transfer of registered vehicles. Additionally, an ACC
supplement regarding Registered Equipment Management (REMS) states that the REMS
monitor verify the physical inventory, audit, and record adjustment of REMS items in
SBSS. As an alternative corrective action, we will modify the contract to require the
contractor to sign the CA/CRL for vehicles and forward noted discrepancies to the ACC
Fleet Manager for corrections/updates. Estimated completion date: 30 April 2009.
d. “AFCENT A4 provides a monthly listing of deployed assets to AOR installations
where WRM assets have been deployed. Based on audit results, we recently added serial
number information to these monthly listings to make custodians aware of specific WRM
assets deployed to their locations. Closed: 30 September 2008.
e. “The majority of the assets in lost asset accounts were from installations closed in
2002-2003 time frame. To locate assets in these accounts, AFCENT/A4 sent out inventory
teams in the locations where assets have been deployed. Inventories have been
ongoing. Assets found will be updated in SBSS and reports of surveys will be completed
for lost assets per standard operating procedures. Estimated completion date: 30 April
2009.”
Evaluation of Management Comments. Management comments addressed the issues
raised in the audit results, and management actions planned (recommendations B.1.a.,
B.1.b., and B.1.e.); alternative actions planned (recommendation B.1.c.); and actions
taken (recommendation B.1.d.) are responsive.
12

Equipment Requirements, Authorizations, and Buy Quantities
13
Appendix I
National Stock
Number
Nomenclature
WPARR
Quantity
SBSS
Quantity
On-Hand
Balance
Required
Quantity
per Audit Unit Price Excess
Max
Use*
Buy
Quantity
1710010985024RN BAK-12 BARRIER 0 4 3 0 $ 91,297 3 0 2 2 $ 582,594
1710012232235RN MAAS BARRIER SE 31 61 31 30 483,120 13 6 2 2 966,240
1730001523577RN TOWBAR,AIRCRAFT 5 5 0 4 22,433 1 1 1 1 22,433
1730002948884RN B5 MAINT STAND 22 22 5 17 3,605 5 4 2 2 7,210
1730003905618RN B1 MAINT STAND 22 38 13 19 1,916 4 14 2 2 3,832
1730003905620RN MAINTENANCE PLA 5 21 9 4 5,111 1 3 2 1 5,111
1730005162017RN JACK,HYDRAULIC, 9 9 5 8 4,819 1 4 4 1 4,819
1730009137292RN JACK,AIRCRAFT L 4 4 0 3 5,824 1 0 4 1 5,824
1730010090446RN B7 MAINT STAND 5 7 1 4 4,717 1 1 2 1 4,717
1730010496162RN 60TON A/C JACK 13 13 1 9 3,363 4 1 13 4 13,452
1730010609575RN JACK, HYDRAULIC 4 5 3 3 9,260 2 0 5 2 18,520
1730013296355RN TESTER,JACK,HYD 0 2 2 0 57,720 1 0 9 1 57,720
1730014462422RN TRUCK,LIFT,AERI 10 30 3 8 75,000 1 1 43 1 75,000
1740014800226RN ALUMINUM RAIL S 36 36 2 24 45,000 12 3 9 9 405,000
3431015180306 WELDING MACHINE 57 57 38 40 8,197 17 0 12 12 98,364
3655004292896RN GPC:PURGE UNIT 11 14 13 8 11,571 5 1 5 5 57,855
3655009958575RN 400 GL LOX TANK 90 103 95 60 13,617 30 14 4 4 54,468
3655013536699RN 3K LOX TANK 10 11 11 7 30,000 3 2 9 3 90,000
3655013536701RN 3K LIN TANK 10 10 10 7 30,000 3 2 2 2 60,000
3910004053453CT HIGHLINE DOCKS 4 8 8 4 18,858 1 3 5 1 18,858
4120004832880RN AIR CONDITIONER 12,600 16,279 2,428 10,340 3,472 3,728 683 695 695 2,413,040
4120015066202RN AIR CONDITIONER 8 8 0 6 80,000 2 0 47 2 160,000
4210010441429 FIRE EXT 150LB 719 1,852 239 658 914 483 143 81 81 74,034
4310008989959 VACUUM PUMP 11 14 12 8 13,493 4 3 1 1 13,493
4320004203206 PUMP ASSY HYDRO 0 3 3 0 2,861 3 0 1 1 2,861
4320014652732EJ WATE DISTRIBUTI 88 88 53 60 14,000 28 0 1 1 14,000
4320015016927 PUMP DIESEL DRI 61 132 61 44 5,800 23 0 10 10 58,000
4510011636775EJ SHOWER FIELD 307 364 173 250 16,391 57 12 21 21 344,211
4510011636776EJ SHAVE FIELD 307 392 163 250 13,227 57 2 21 21 277,767
4510012640432EJ LATRINE ASSY 324 361 166 264 23,629 61 46 23 23 543,467
4520014761467 HEATER 400K BTU 27 49 17 25 14,742 2 14 4 2 29,484
4910002897233RN JACK 10 TON 36 39 22 36 1,762 3 0 12 3 5,286
4910004637383RN PULLER BEARING 19 24 19 18 2,665 1 0 1 1 2,665
4910014210985RN CAGE SAFETY TIR 0 4 4 0 6,428 4 0 1 1 6,428
4930014182694RN FUEL ADDITIVE I 80 88 65 54 9,260 26 28 5 5 46,300
Reduced
Buy^
Dollar
Value

Equipment Requirements, Authorizations, and Buy Quantities
Appendix I
14
National Stock
Number
Nomenclature
WPARR
Quantity
SBSS
Quantity
On-Hand
Balance
Required
Quantity
per Audit Unit Price Excess
Max
Use*
Buy
Quantity
4930015203848RN FORCE MODULE 31 28 16 21 1,174,000 7 0 12 7 $ 8,218,000
5410013630090EJ 4K DOME SHELTER 0 96 106 0 124,411 33 0 1 1 124,411
5419014653019EJ GPC:MEDIUM SHEL 585 706 384 502 62,000 132 222 117 117 7,254,000
5430013726902RN 20K WATER BLADD 230 436 68 230 6,500 4 4 1 1 6,500
6110011688077ID SDC 150KVA 2,135 2,736 885 1,754 47,160 533 71 90 90 4,244,400
6110012374637ID POWER DIST A-PA 352 431 85 296 6,675 84 21 1 1 6,675
6110012443209ID POWER DIST PANE 9,608 11,361 3,042 7,815 2,669 2,539 316 1 1 2,669
6115004639092ID WHEEL KIT 60KW 378 675 280 264 1,823 157 10 55 55 100,265
6115012961463ID 100KW GEN 0 2 2 0 67,000 2 0 9 2 134,000
6115014351565ID GENERATOR SET D 44 44 26 30 5,262 14 0 14 14 73,668
6115014619335ID MEP-805B 30KW G 144 156 67 102 26,705 42 0 29 29 774,445
6115014620291ID GEN MEP-806B 454 603 209 382 25,073 78 40 34 34 852,482
6115015027927ID GENERATOR, DIES 40 48 7 29 73,414 11 8 2 2 146,828
6150013061688 LOAD BANK 72 76 56 58 6,527 14 2 12 12 78,324
6230014984223RN REMOTE AREA LIG 391 411 230 334 27,703 61 13 18 18 498,654
6680013806577RN TEST SET FLOW 18 26 15 18 35,804 7 1 1 1 35,804
6685001159602RN INDICATOR,VACUU 0 12 1 0 383 12 0 3 3 1,149
6695011015691RN FUEL LIQUID SAM 39 29 25 32 6,722 6 4 5 5 33,610
Totals 29,456 38,033 9,182 24,139 8,327 1,466 1,318 $ 29,128,937
* Maximum Use: Maximum number of assets in-use for a quarter from FY03 to FY07.
^ Reduced Buy: Lesser of excess requirement or buy quantity.
Reduced
Buy^
Dollar
Value

Vehicle Requirements, Authorizations, and Buy Quantities
15
Appendix II
National Stock
Number
Nomenclature
WPARR
/ VAL
Quantity
SBSS
Quantity
On-Hand
Balance
Required
Quantity
per Audit Unit Price Excess
Max
Use*
Buy
Quantity
Reduced
Buy^
Dollar Value
1730009817605YW TANK-PUMPING UN 7 9 7 5 $ 89,338 2 2 21 2 $ 178,676
1730013846014YW STAIRCASE,AIRCR 42 52 12 28 93,011 14 4 49 14 1,302,154
1740001438464YW TRACTOR ACFT MB 42 45 41 31 91,670 15 6 29 15 1,375,050
1740005807990YW TRACTOR ACFT MB 79 129 68 54 67,871 75 7 43 43 2,918,453
1740010688945YW TRACTOR TOWING 147 189 164 105 42,632 85 62 24 24 1,023,168
1740013679485YW TRAC ACFT TWG U 5 5 5 5 263,088 1 2 10 1 263,088
1740014524117YW TRACTOR,WHEELED 99 120 0 69 44,179 51 0 15 15 662,685
2310002899082 AMBULANCE BUS 18 24 1 12 136,803 12 1 20 12 1,641,636
2310011259516 AMB MOD VAN 4X4 20 30 31 14 101,862 16 5 17 16 1,629,792
2310013578985 BUS MOTOR 90 105 0 60 100,817 45 10 65 45 4,536,765
2310013578986 BUS, MOTOR 31 42 3 21 104,051 21 6 99 21 2,185,071
2320001776778 FUEL TRK 1200GL 18 26 24 12 123,212 14 6 65 14 1,724,968
2320002711432 TRUCK, TRACTOR 22 23 7 15 11,230 7 2 101 7 78,610
2320003444397 TRUCK TRACTOR 1 0 3 0 0 121,658 3 0 2 2 243,316
2320004335695 TRUCK REFUELER 143 177 136 96 204,172 81 23 101 81 16,537,932
2320004558464 TRK TELE MAINT 0 1 0 0 248,650 1 0 11 1 248,650
2320005401428 TRUCK 1/2T P/U 237 559 19 166 19,079 90 61 274 90 1,717,110
2320005403991 TRUCK 9T HI LIF 6 8 0 4 200,643 4 0 7 4 802,572
2320005802819 TRK TK WTR-WST 22 23 0 15 228,509 8 0 7 7 1,599,563
2320005802954 TRUCK,CARGO 80 84 0 65 28,416 33 27 189 33 937,728
2320005802955 TRUCK 3/4T 6 PA 220 322 1 142 31,573 130 26 438 130 4,104,490
2320007704467 TRUCK REFRIGERA 8 15 11 6 87,814 9 3 4 4 351,256
2320008017593 TRUCK 2 1/2T 4X 15 51 20 10 91,437 41 6 9 9 822,933
2320008116869 TRUCK TON 1/2 4 201 269 13 139 21,675 128 26 95 95 2,059,125
2320008336117 TRK DP 24000G 4 19 21 33 13 70,744 8 7 95 8 565,952
2320008797662 TRUCK, VAN 3 5 0 2 17,524 1 0 42 1 17,524
2320009955610YW TRUCK,HI REACH 11 11 14 8 196,384 3 2 17 3 589,152
2320010096194 TRK CMPT 4X2 0 6 0 0 13,538 6 0 54 6 81,228
2320011736113 TRUCK, CARRYALL 0 41 0 0 16,402 41 0 153 41 672,482
2320011762223 MULTISTOP 373 402 119 258 38,770 144 32 250 144 5,582,880
2320013033010 TRK WKR HYD TYP 8 9 5 6 148,232 3 1 35 3 444,696
2320013386502 TRUCK, CARRYALL 19 28 11 13 21,700 15 11 36 15 325,500
2320013449282 TRUCK DUMP 8CY 27 33 21 18 106,085 15 5 115 15 1,591,275
2320013543385 TRK CGO 2.5 M10 78 98 132 53 136,817 45 9 142 45 6,156,765
2320013544528 TRUCK,WRECKER 1 4 7 1 377,589 2 1 18 2 755,178
2320013571367 TRUCK,TRACTOR 85 109 125 57 111,092 52 40 1 1 111,092
2320013601895 TRK CGO 6X6 M92 0 9 0 0 131,854 9 0 3 3 395,562

Vehicle Requirements, Authorizations, and Buy Quantities
Appendix II
16
National Stock
Number
Nomenclature
WPARR
/ VAL
Quantity
SBSS
Quantity
On-Hand
Balance
Required
Quantity
per Audit Unit Price Excess
Max
Use*
Buy
Quantity
Reduced
Buy^
Dollar Value
2320014187400 TRUCK UTILITY 77 96 36 52 215,612 43 24 74 43 9,271,316
2320014846748 TRUCK, CARGO 3 5 0 2 27,234 3 1 46 3 81,702
2320015005501 SEWER TRK JET 4 9 7 3 314,071 6 0 3 3 942,213
2330000606511 TRAILER WATER 4 161 175 110 109 37,601 66 14 96 66 2,481,666
2330001383011 TRAILER SEMI TI 9 18 7 6 49,805 12 4 3 3 149,415
2330003073295 TRAILER MANHOLE 4 8 7 3 76,554 5 1 2 2 153,108
2330005416466 TRAILER,CARGO 0 17 0 0 18,423 17 0 15 15 276,345
2330008997527 TRAILER SEMI 25 26 28 78 18 29,034 9 5 14 9 261,306
2330010794053 TRACTOR,2 AXEL 31 34 3 21 10,467 13 2 5 5 52,335
2330013789997 DOLLY SET LFT T 14 15 31 12 81,428 3 2 202 3 244,284
2330013819477 STLR LB 20T 38F 64 107 16 43 40,934 64 4 72 64 2,619,776
2330013886662 TRAILER, CRAGO 32 38 52 22 8,278 16 8 81 16 132,448
2410007561161 TRACTOR FT 140 7 10 0 5 252,552 5 2 37 5 1,262,760
2410008165091 TRAC FTRACD SZ 0 1 0 0 395,796 1 0 11 1 395,796
3805001482169 LOADER SCOOP W/ 7 12 1 5 81,408 7 3 72 7 569,856
3805002601967 LOADER SCOOP 9 12 10 6 104,201 6 6 75 6 625,206
3805010329974 TRENCHER 30 33 4 21 124,589 12 3 27 12 1,495,068
3805010751816 SCOOP,LOADER 8 11 4 6 227,701 5 4 77 5 1,138,505
3805011067176 EXCAVATOR MULTI 9 16 11 6 250,955 9 2 23 9 2,258,595
3805013374624 GRADER, ROAD, M 0 10 0 0 166,227 10 0 69 10 1,662,270
3810010673991 CRANE,7.5 TON 0 6 0 0 357,606 6 0 20 6 2,145,636
3825005541808 WATER DISTRIB 51 56 2 20 114,652 36 3 38 36 4,127,472
3825011072438 CLEANER,VACUUM, 18 29 13 12 130,354 17 7 45 17 2,216,018
3895010715625 ROLLER VIB.SELF 9 10 0 6 125,344 4 2 37 4 501,376
3930004889695CT FORKLIFT 10K AT 118 138 22 101 168,000 37 19 130 37 6,216,000
3930008566897CT FORKLIFT 10K ST 143 167 95 136 75,352 31 8 359 31 2,335,912
3930010130338 FORKLIFT 4K 86 92 107 86 33,547 6 7 159 6 201,282
3930010525219 FORKLIFT 6K 0 17 0 0 42,569 17 0 77 17 723,673
3930013904562 TRL F/L 25K 0 25 0 0 165,723 25 0 17 17 2,817,291
3930014214083 TRUCK, LIFT, FO 0 2 0 0 147,002 2 0 7 2 294,004
3930014330887 FORK LIFT TRUCK 19 70 43 13 32,875 22 11 39 22 723,250
4210004069615 FIRE TRUCK P19 41 53 37 28 725,571 25 12 14 14 10,157,994
4210007026801 TRUCK,FIRE FIGH 19 20 3 13 875,703 7 2 2 2 1,751,406
Totals 3,175 4,427 1,729 2,258 1,777 4,604 1,470 $126,519,361
* Maximum Use: Maximum number of assets in-use for a quarter from FY02 to FY07.
^ Reduced Buy: Lesser of excess requirement or buy quantity.

Audit Scope and
Prior Audit Coverage
AUDIT SCOPE
Audit Coverage. We performed this review at HQ ACC; HQ AFCENT; three WRM
storage locations; and Muscat, Oman (Appendix IV). Additionally, we performed limited
work at the three air logistics centers to determine the budget impact of overstated
requirements and authorizations. We conducted the audit from August 2007 to July 2008
using documents dated between October 2002 and March 2008. We provided a draft
report to management in August 2008.
WRM Use. To determine whether personnel properly used WRM for appropriate
purposes, we reviewed logistics readiness task requests dated October 2006 to
July 2007. From these requests, we examined and analyzed the asset types,
destinations, requesting organizations, reasons for release, and approving officials.
We determined approximate deployment days and reviewed justifications
and approvals to determine if personnel received proper approvals before deploying
assets. We also reviewed associated folders for sampled task requests maintained
at WRM storage locations to determine shipment date; asset status; and if
assets deployed for more than 180 days were extended, approved, and followed
up. Finally, we determined if requests included a requirement for requesting
personnel to determine availability of assets at deployed locations through other
means before requesting WRM assets.
Requirements and Authorizations. To determine whether personnel properly
managed WRM requirements and authorizations, we reviewed the October 2007
VAL and FY06 WPARR for both additive and BEAR assets. We also reviewed
the CENTCOM OPLAN and interviewed ACC Directorate of Logistics and
AFCENT/A4 personnel to validate and determine WRM requirements. Additionally,
we reviewed the 4 November 2007 Daily Vehicle Report and over
2,300 logistics readiness task requests for over 55,000 equipment items issued
between FY03 and FY07 to compare WRM asset levels to the actual WRM used
during Operations Enduring and Iraqi Freedom. Additionally, we extracted
equipment and vehicle authorizations maintained in SBSS and compared
35,000 authorization line items with requirements established in the WPARR and
VAL. Finally, we compared in-use assets to authorizations to determine excess
assets available for redistribution and compared identified excess requirements
against equipment and vehicle buy computations.
Inventory Management. To determine whether personnel properly managed
inventories, we used October 2007 SBSS data to determine the universe and
identify audit samples. To test accountability, we inventoried equipment,
vehicles, and consumables, and reviewed equipment folders to determine
documentation adequacy at each storage location. To verify whether personnel
performed required maintenance, we performed observations and reviewed
maintenance records for sampled equipment items and vehicles. To test
17 Appendix III

Audit Scope and
Prior Audit Coverage
accountability for deployed assets, we selected assets coded as deployed in SBSS
and verified asset existence at six deployed locations. We also reviewed the
WRM performance plan to determine FY07 QAE surveillance requirements and
inspection results to determine adequacy of surveillance and follow up for issues
identified.
Sampling Methodology. We used sampling and Computer Assisted Auditing Tools and
Techniques to accomplish audit objectives. Specifically:
Sampling. We used a combination of judgmental and statistical sampling
techniques. We judgmentally sampled and reviewed 58 assets types totaling
528 items to determine whether contract personnel properly accounted for all
assets at Al Udeid AB. We initially used statistical sampling for Al Udeid AB
but determined that lack of detailed information for the samples selected did not
warrant use of statistical sampling. Therefore, we used the 58 statistically
sampled national stock numbers and identified all 528 assets for these national
stock numbers to perform our inventory. Additionally, we statistically sampled
69 line items each at Oman (178 total assets) and Bahrain (165 assets). Further,
we used a combination of judgmental and statistical sampling depending on the
type and availability of assets to determine whether contractor personnel performed
maintenance actions in compliance with prescribed timeframes for WRM
equipment and vehicles at all three locations. Next, we used judgmental samples
of 98 line items totaling over 8,200 items to test accountability for consumables at
all three locations. Finally, we inventoried 183 assets deployed from WRM
storage locations to verify accountability for assets at six AFCENT deployed
locations.
Computer Assisted Auditing Tools and Techniques. To review and analyze
WRM authorizations and requirements, we used ACL to convert SBSS data to
Excel. We used Excel and Access features to filter, organize, interpret and
summarize audit results. We also used Access queries and reports to perform
required audit tests.
Data Reliability. We extensively relied on computer-processed data contained in
SBSS and OLVIMS. However, we did not evaluate the systems’ general and application
controls. Rather, we established data reliability by comparing system data to source
documents and inventory results. We found OLVIMS data reliable based on vehicle
inventories. However, our data comparisons and reviews of output products for obvious
errors, reasonableness, and completeness showed an error rate that cast doubt on SBSS
data validity. Specifically, based on review of 1,651 equipment items, installation error
rates ranged from 9 to 31 percent. However, we believe the opinions, conclusions, and
recommendations in this report are valid when viewed with other available evidence such
as inventory results and surveillance reports.
Appendix III 18

Audit Scope and
Prior Audit Coverage
Auditing Standards. We accomplished this audit work in accordance with generally
accepted government auditing standards, and accordingly, included tests of internal
controls related to WRM. Specifically, we reviewed requirements validation procedures
and oversight and physical controls over WRM inventories.
PRIOR AUDIT COVERAGE
We did not identify any Air Force Audit Agency, DoD Inspector General, or Government
Accountability Office reports issued within the past 5 years that addressed the same or
similar objectives as this audit.
19 Appendix III

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20

Locations Audited/
Reports Issued
Organization/Location
Installation-Level
Reports Issued
Air Combat Command (ACC)
HQ ACC
Langley AFB VA
None
Air Force Materiel Command
Ogden Air Logistics Center
Hill AFB UT
Oklahoma City Air Logistics Center
Tinker AFB OK
Warner-Robins Air Logistics Center
Robins AFB GA
None
None
None
United States Air Forces Central (AFCENT)
HQ AFCENT
Shaw AFB SC
609th Air Support Squadron
Muscat, Southwest Asia
DynCorp International
Al Udeid AB, Southwest Asia
DynCorp International
Thumrait, Southwest Asia
DynCorp International
Manama, Southwest Asia
None
None
None
None
None
21 Appendix IV

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22

Points of Contact
Air and Space Operations Division (AFAA/SPO)
Support and Personnel Audits Directorate
2509 Kennedy Circle
Brooks City-Base TX 78235-5116
Charles E. Atkinson, Jr., Associate Director
DSN 240-5080
Commercial (210) 536-5080
Dean E. Tomlinson, Program Manager
Cristina Brown, Audit Manager
We accomplished this audit under project number F2007-FD3000-0781.000.
23 Appendix V

This Page Intentionally Left Blank
24

Final Report Distribution
SAF/OS
SAF/US
SAF/FM
SAF/IG
SAF/LL
SAF/PA
SAF/XC, AF/A6
AF/CC
AF/CV
AF/CVA
AF/A3/5
AF/A4
AF/A8
AF/RE
NGB/CF
AU Library
DoD Comptroller
OMB
ACC
AETC
AFCENT
AFISR
AFMA
AFMC
AFOSI
AFRC
AFSOC
AFSPC
AMC
ANG
PACAF
USAFA
USAFE
Units/Orgs Audited
FREEDOM OF INFORMATION ACT
The disclosure/denial authority prescribed in AFPD 65-3 will make all decisions relative
to the release of this report to the public.
25 Appendix VI

This Page Intentionally Left Blank
26

To request copies of this report or to suggest audit topics
for future audits, contact the Operations Directorate at
(703) 696-7913 (DSN 426-7913) or E-mail to
reports@pentagon.af.mil. Certain government users may
download copies of audit reports from our home page at
www.afaa.hq.af.mil/. Finally, you may mail requests to:
Air Force Audit Agency
Operations Directorate
1126 Air Force Pentagon
Washington DC 20330-1126