D-2009-073 DoD Components’ Use of Global War on Terror Supplemental Funding Provided for Procurement and Research, Development, Test, and Evaluation, April 8, 2009 (Project No. D2006-D000AE-0241.001)

• “What We Did: We reviewed 130 sample dollar points associated with Global War on Terror supplemental and bridge funds provided to the Army, Navy, Marine Corps, Defense-wide agencies, National Guard, and Reserve Components to determine whether the funds were obligated for the efforts stipulated by Congress and used in support of the Global War on Terror.
• What We Found: Of the 130 sample points, we could not
  determine whether 59 sample dollar points, associated with $6.23 billion in appropriated funds, were obligated for the purposes authorized by Congress or used in support of the Global War on Terror. We concluded that the Office of the Under Secretary of Defense (Comptroller) and four DoD Components (the Army, the Navy, the Marine Corps, and the Washington Headquarters Service) did not consistently maintain adequate audit trails or separate Global War on Terror supplemental and bridge funding from annual and other
  supplemental appropriations in their accounting systems.”