SEC. 852. COMPREHENSIVE AUDIT OF SPARE
PARTS PURCHASES AND DEPOT OVERHAUL AND MAINTENANCE OF EQUIPMENT
FOR OPERATIONS IN IRAQ AND AFGHANISTAN.
(a) Audits Required- The Army Audit Agency, the Navy Audit
Service, and the Air Force Audit Agency shall each conduct
thorough audits to identify potential waste, fraud, and abuse in
the performance of the following:
(1)
Department of Defense contracts, subcontracts, and task and
delivery orders for--
(A)
depot overhaul and maintenance of equipment for the military
in Iraq and Afghanistan; and
(B) spare parts for military equipment used in Iraq and
Afghanistan; and
(2)
Department of Defense in-house overhaul and maintenance of
military equipment used in Iraq and Afghanistan.
(b)
Comprehensive Audit Plan-
(1)
PLANS- The Army Audit Agency, the Navy Audit Service, and the
Air Force Audit Agency shall, in coordination with the
Inspector General of the Department of Defense, develop a
comprehensive plan for a series of audits to discharge the
requirements of subsection (a).
(2) INCORPORATION INTO REQUIRED AUDIT PLAN- The plan developed
under paragraph (1) shall be submitted to the Inspector
General of the Department of Defense for incorporation into
the audit plan required by section 842(b)(1) of the National
Defense Authorization Act for Fiscal Year 2008 (Public Law
110-181; 122 Stat. 234; 10 U.S.C. 2302 note).
(c)
Independent Conduct of Audit Functions- All audit functions
performed under this section, including audit planning and
coordination, shall be performed in an independent manner.
(d) Availability of Results- All audit reports resulting from
audits under this section shall be made available to the
Commission on Wartime Contracting in Iraq and Afghanistan
established pursuant to section 841 of the National Defense
Authorization Act for Fiscal Year 2008 (122 Stat. 230).
(e) Construction- Nothing in this section shall be construed to
require any agency of the Federal Government to duplicate audit
work that an agency of the Federal Government has already
performed.
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Comprehensive audit of spare parts
purchases and depot overhaul and maintenance of equipment for
operations in Iraq and Afghanistan (sec. 844)
The committee recommends a provision that would require the Army
Audit Agency, the Naval Audit Service, and the Air Force Audit
Agency to conduct comprehensive audits of spare parts purchases
and depot overhaul and maintenance of equipment for operations in
Iraq and Afghanistan.
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