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This audit report discusses the management and payment of interest penalties incurred resulting from provisions of the Prompt Payment Act by U.S. government organizations responsible for the management of the Iraq Relief and Reconstruction Fund. Objective. The objective of this audit was to determine whether expenditures by U.S. government organizations responsible for the management of the Iraq Relief and Reconstruction Fund were made in compliance with the Prompt Payment Act and other applicable policies and regulations. Results. During fiscal year 2005, approximately $1.4 million in interest penalty payments were made by the Army against Iraq Relief and Reconstruction Fund disbursements of about $5.275 billion made by Department of Defense organizations because of late payments of contractor invoices. This amount of interest exceeded an Army management goal, which stipulated that there be no more than $85 in interest penalty payments for every million dollars disbursed; in this case that amount would have been $448,381. However, the $1.4 million in interest penalties paid amounted to about $259 in interest penalties per million disbursed and exceeded the Army goal by 304 percent. As a result, interest penalties paid to contractors from the Iraq Relief and Reconstruction Fund appropriation reduced, dollar-for-dollar, the availability of funds appropriated for the reconstruction of Iraq and for the benefit of the Iraqi people. If the Army achieves the current management goal of no more than $85 in interest penalty payments for every million dollars disbursed, for the remaining Department of Defense Iraq Relief and Reconstruction Fund apportioned funds of approximately $7.0 billion yet to be disbursed, the Army could avoid making interest penalty payments of more than $1.2 million and make better use of those funds to support pressing relief and reconstruction needs.

This paper describes ecological investigations performed in an outdoor experimental channel receiving Huron River water and beet sugar or crude molasses during two summers of operation (1965 and 1966). The channel was assembled in two lengths, 645 ft (1965) and 704 ft (1966), with sampling stations located one near the beginning, one in the middle and one near the end. At each station, three strands of knitting yarn were suspended and allowed to remain for 24 hr. After this time, the strands were removed, together with attached growth, and fresh strings replaced. The replicate strings were cut into 10 cm sections, with one-half of these sections used for dry weight determinations. The attached organisms were removed by violently shaking the strings suspended in a measured quantity of water. One drop was then removed and direct microscopic counts and identification made immediately. Dry weights were obtained by drying the strings in aluminum weighing pans overnight at 90[deg]C.A total of 12 experiments was run, the duration of each being in most cases five days. In the first series of experiments flow through the channel was at 100 g/min. at an essentially uniform velocity of 1 ft/sec. Nutrient concentration was varied from 1 mg/l as sucrose. In the last series of experiments, nutrient concentration was held at 5 mg/l and velocity varied at the three stations by altering the height of an overflow weir between 0.0 and 0.6 ft, and changing the flow between 25 and 200 g/min. This provided a range of velocities at the station from 0.09 to 1.49 ft/sec. The results of attached organism determinations are presented following each experiment and their response to nutrient concentration and velocity summarized in the Discussion. Sphaerotilus-dominated biological flocs were stimulated to bloom proportions within 30 hr after the addition of as little as 1 mg/l of sucrose. Maximum growth was obtained at a concentration of 5 mg/l at velocities from 0.58 to 1.49 ft/sec in the temperatur

Survival of calf rotavirus and reovirus under controlled laboratory conditions in microorganism-free, distilled and wastewater at 8 and 26[deg]C was examined by periodic measurement of cytopathic effects (CPE) and indirect fluorescent antibody (IFA) assays. Five samples of both water-types were collected and inoculated with the two viruses. Three samples of each type of water were divided into two bottles, one per virus, for incubation at 8[deg]C. Two samples were used at 26[deg]C, one per trial. In the absence of light and shaking at 26[deg]C, 7-13 days were required for a loss of 90% infectivity for rotavirus and reovirus, while at 8[deg]C, averages were 80 days for rotavirus and 260 days for reovirus. Virus infectivity remained for more than 30 days at 26[deg]C and 400 days at 8[deg]C. Rates of decline were 10-100 times greater at 26 than at 8[deg]C, but at both temperatures, the MPN log10 rate of decline of infectivity was linear.

The occurrence of animal viruses in the aerosol emissions of wastewater treatment facilities was evaluated by direct assay and by the use of coliforms and coliphages as indicator organisms. Coliforms and coliphages were compared and evaluated with regard to their suitability as indicators of airborne animal viral contamination from wastewater treatment facilities. Two plants, one with treatment by activated sludge and the other by trickling filtration, were studied. Field air sampling procedures used large-volume air samplers, with recirculation devices, and Andersen samplers. Airborne viruses were enumerated by a most probable number (MPN) procedure. Partially treated liquid sewage contained about 1.0 x 102 pfu l-1 of animal viruses assayed on Buffalo Green Monkey (BGM) cells, 3.6 x 105 and 5.0 x 105 pfu l-1 of coliphages, depending upon the E. coli host strain used for assay, and 2.0 x 109 colonies l-1 of coliform bacteria. No airborne animal viruses were recovered, airborne coliphage levels averaged 2.3 x 10-1 and 3.0 x 10-1 MPN m-3, coliforms from aerosol emissions were 2.1 x 102 colonies m-3. Ratios of coliphages to animal viruses indicate that wastewater treatment plants may be continuous sources of low level concentrations of animal virus aerosols. Evidence shows coliforms to be much less stable than coliphages in the airborne state. Coliphages may be a more acceptable indicator of airborne animal viral contamination than coliforms.

Formal methods like model checking can be used to demonstrate that safety properties of embedded systems are enforced by the system's requirements. Unfortunately, proving these properties provides no guarantee that they will be preserved in an implementation of the system. We have developed a tool, called Analyzer, which helps discover instances of inconsistency and incompleteness in implementations with respect to requirements. Analyzer uses requirements information to automatically generate properties which ensure that required state transitions appear in a model of an implementation. A model is created through abstract interpretation of an implementation annotated with assertions about values of state variables which appear in requirements. Analyzer determines if the model satisfies both automatically-generated and user-specified safety properties. This paper presents a description of our implementation of Analyzer and our experience in applying it to a small but realistic problem. (Also cross-referenced as UMIACS-TR-94-137)

The primary objective for this phase of the DoD-wide audit was to evaluate the effectiveness of the Navy Aircraft Corrosion Prevention and Control Program at the organizational level. We also evaluated the adequacy of the Navy management control program as it applied to the primary audit objective.

Our primary audit objective was to determine whether DoD organizations were using the most efficient and cost-effective mode of transportation to move military officers' household goods and other personal property. Because of limited availability of data, our audit focused on the overall management of the DoD Personal Property Shipment and Storage Program for all military personnel. Additionally, we evaluated the adequacy of the management control programs applicable to the audit objectives.

The DoD Education Activity (DoDEA) consists of two primary components, the DoD Dependents Schools (DoDDS) and the Domestic Dependent Elementary and Secondary Schools (DDESS). DoDEA, with a FY 1996 operating budget of over $1.3 billion, is responsible for the effective management of DoDDS and DDESS. The Chief Financial Officers Act (Public Law 103-356) requires DoD to provide consolidated financial statements for FY 1996 to the Office of Management and Budget. DoD consolidated financial statements will include the financial statements for DoDEA. An adequate system of funds control is a prerequisite for auditable and reliable financial information. This is one in a series of reports on financial management at DoDEA. Other prior reports covered potential Antideficiency Act violations at DDESS and DoDDS and property accountability. Audit Objective. The audit objective was to assess financial management controls and compliance with laws and regulations to support our audit of the DoD-wide financial statements required by the Federal Financial Management Act of 1994. The specific audit objective was to assess internal controls and compliance with laws and regulations relating to funds control. We tested accounting transactions to validate the effectiveness of accounting controls.

Precise notations have been developed to specify unambiguous requirements and ensure that all cases of appropriate system behavior are considered and documented. Using one such notation, we have developed techniques to automatically analyze software artifacts at early stages of the software development life cycle. We use model checking as our verification technique because it can be fully automated and can check properties of large systems. This report describes model checking and summarizes our efforts to use it to analyze software requirements and designs. We prove that requirements model system safety properties and that designs model consistency properties derived from requirements by creating abstractions of these software artifacts and using model checking to determine if the abstractions are models of the properties. We present results from a case study in which we analyzed the requirements and design of a small but realistic system.

This report is the fourth in a series of reports that resulted from our DoD-wide Audit of Aircraft Paint Application and Removal Capabilities (Project No. 4LB-0027). Other reports discussed the repainting of the C-5 aircraft; construction of a plastic media blasting facility at Laughlin Air Force Base, Texas; and Air Force aircraft painting and corrosion control. All Marine Corps organizations responsible for aircraft maintenance are required to establish a comprehensive corrosion prevention and control program with trained personnel for the prevention, early detection, reporting, and repair of corrosion damage. Such a program requires a dedicated effort by all maintenance personnel to prevent corrosion before it starts. Those efforts will improve the operational readiness of aircraft and minimize costly repairs. The primary audit objective for this phase of the DoD-wide audit was to evaluate the effectiveness of the Marine Corps Aircraft Corrosion Prevention and Control Program at the organizational level. We also evaluated the adequacy of the Marine Corps management control program as it applied to the primary audit objective.

The audit objective was to evaluate the award and administration of DFR-S fuel delivery contracts. We placed special emphasis on those contracting issues related to the Stapp allegations of unfair treatment-selection of carriers, monitoring of carrier performance, and payment of carrier invoices for demurrage and accessorial services. We also reviewed the management control program as it applied to the audit objective.

The audit objective was to evaluate the costs and benefits of converting the operation of all Navy ship stores from appropriated to nonappropriated fund support under the Navy Exchange Service Command as required by the National Defense Authorization Act for FY 1994 and amended by the National Defense Authorization Act for FY 1995.

The House Committee on Armed Services, Subcommittee on Oversight and Investigations (presently the House Committee on National Security), requested this audit. The Committee received an allegation that Air Force contracting personnel were appropriately directing contracts for F-100 aircraft engine replacement parts to the original equipment manufacturer (Pratt and Whitney), which would result in increased prices to the Government. The Air Force procurement is valued at $351 million, of which $151 million was awarded in FY 1994. The Air Force plans to procure additional replacement parts in FYs 1995 and 1996, at an estimated valued of $200 million. The objective of this audit was to evaluate the Air Force procurement of F-100 engine replacement parts and the validity of the allegation. We also evaluated the effectiveness of applicable internal controls.

Our objective was limited to evaluating the status of the consolidation effort from the standpoint of what had been accomplished, the cost, and what remains to be done to totally accomplish the consolidation. We also evaluated implementation of the management control program established by the TMC-JSWG as it related to the audit objectives.

The objective of the audit was to evaluate the requirements for the Command and Control Voice Communication System and related leased circuits and equipment items.

This report resulted from our Audit of the DoD Aircraft Paint Application and Removal Capabilities (Project No. 4LB-0027). Additional issues related to painting and paint removal for DoD aircraft will be addressed in separate reports. The Air Force proposed construction at Laughlin Air Force Base (AFB), Texas, of a plastic media blasting facility to remove paint from aircraft. The total cost for the new facility and related equipment was estimated at $2.9 million, to be funded from the DoD Base Realignment and Closure Military Construction account. Objective. The objective of this part of our audit was to evaluate the economy and efficiency of constructing a plastic media blasting facility at Laughlin AFB. Audit Results. The Air Force was planning to construct a plastic media blasting facility at Laughlin AFB to strip paint from aircraft even though existing Air Force facilities and equipment would accommodate the paint stripping work load. Because of the time-sensitivity of this report, internal controls were not covered, but will be discussed in a later report. Implementation of the recommendations will allow the Air Force to return $2.9 million to the DoD Base Realignment and Closure Military Construction Account. See Appendix B for a summary of potential benefits of audit. Summary of Recommendations. We recommend that the Air Force terminate the planned construction of the plastic media blasting facility and related equipment for Laughlin AFB; modify the paint stripping facility at Columbus AFB, Mississippi, to accommodate the T-1 aircraft; and discontinue plans to strip paint from F-15 and F-16 aircraft at field level.

The objective of the audit was to evaluate the effectiveness of the revalidation of requirements for existing leased long-haul telecommunications services in the Philadelphia area.

The audit objectives were to determine the validity of the allegations, and to evaluate the effectiveness of the Air Force initiative to close the field training detachments and transfer their functions to two Air Education and Training Command centers and a number of maintenance training flights. We also evaluated the effectiveness of applicable management controls related to the field training detachments closure decision.

The audit objectives were to determine wbether MSC collected fuel consumption data and submiitted bunker fuel requirements data to DFSC to support the continuation and establishment of bunker fuel contracts, and to determine whether existing bunker fuel content were being used by DoD- controlled vessels. We also evaluated implementation of the management control program established by MSC as it related to the other audit objectives. At the end of the audit survey, we decided that no additional audit work was necessary on the announced audit objectives concerning whether non-DoD agencies that obtain bunker fuels under DoD contracts reimburse DoD at the full contract cost and whether DoD vessels can make greater use of nlilitary facilities to refuel rather than using bunker fuel contracts. Non-DoD agencies did not reimburse DoD, but paid for all bunker fuel purchases directly.

The objective was to evaluate tbe effectiveness of internal control policies and procedures used to account for and control materiels used by air logistics centers. We also evaluated the management controls related to the objective.

The primary audit objective was to evaluate the effectiveness of the Military Departments practices for identifying needed TMDE, redistributing excess items, and disposing of TMDE no longer needed because of obsolescence or modifications made to the supported weapon systems. The audit included an assessment of the effectiveness of plans for determining the feasibility of using the TMDE to support alternate weapon systems. Also, the audit evaluated the effectiveness of the applicable management controls and any incentives in place to encourage economical reutilization or disposition.

The audit objective was to determine whether DoD organizations used the most efficient and cost-effective transportation methods available to move express package shipments, and to evaluate management controls and performance indicators as they related to the audit objective.

The audit objective was to evaluate the need to expand the CISF for space systems at Peterson AFB, Colorado. We also reviewed the management control program as it related to the audit objective.

The objectives were to determine whether DoD had effective management controls to detect undelivered freight shipments made using GBLs, whether DoD received adequate compensation from carriers for undelivered freight, and whether appropriate sanctions were taken against carriers that did not deliver DoD freight. We also evaluated management controls and performance indicators applicable to the other objectives.

We are providing this report for information and use. This audit was performed in response to a congressional request from Senator Howell Heflin to review the accuracy of the Marine Corps cost and operational effectiveness analysis (COEA) for a third echelon test set (TETS). The Senator alleged that the COEA showed a decided bias toward the Marine Corps' proposed system alternative, referred to in the COEA as the automated test support unit prototype. The Senator expressed concern that the Marine Corps intended to issue a request for proposal for a TETS based on the findings of the COEA. The TETS acquisition program is an acquisition category IV program, and has an estimated total life cycle cost of nearly $208 million. (See glossary in Enclosure 1.)