Warfighter Support: Actions Needed to Improve the Joint Improvised Exposive Device Defeat Organization's System of Internal Control

GAO-10-660 Published: Jul 01, 2010. Publicly Released: Jul 01, 2010.

Highlights

In 2006, the Department of Defense (DOD) established the Joint Improvised Explosive Device Defeat Organization (JIEDDO) to lead, advocate, and coordinate all DOD actions to defeat improvised explosive devices (IEDs). Since 2007, GAO has reported on several issues related to JIEDDO's management and transparency of operations. In response to the 2008 National Defense Authorization Act conference report, mandating that GAO review JIEDDO's efforts, this report addresses the extent to which JIEDDO has (1) measured the effectiveness of its efforts and investments, (2) adhered to its review and approval process for developing counter-IED initiatives, and (3) taken action to address overall internal control weaknesses previously reported by GAO. To address these objectives, GAO analyzed relevant documents and discussed with relevant officials their guidance, oversight, and internal control processes to carry out JIEDDO operations. GAO also conducted case studies of 56 of 497 initiatives JIEDDO's initiative management system.

Recommendations

Recommendations for Executive Action

Agency Affected	Recommendation	Status
Department of Defense	To improve its processes for assessing effectiveness of counter-IED initiatives, the Secretary of Defense through the Deputy Secretary of Defense, should direct the Director of JIEDDO to include in the design for each counter-IED initiative a plan that includes appropriate outcome-oriented metrics and improved data collection and evaluation plans incorporating use of theater-level data as well as data capturing unexpected outcomes to gauge the effectiveness of initiatives, individually and collectively.	Closed – Implemented JIEDDO has taken actions that collectively implement this recommendation. During the 2nd Qtr of FY2010, JIEDDO determined and reported - in its annual internal control external statements of assurance - that there was a material weakness in its ability to assess the effectiveness of C-IED initiatives. However, JIEDDO undertook efforts to remedy the reported weakness. Specifically, the four actions taken were: (1) JIEDDO established an Evaluation Division within the Capabilities Acquisition Center to oversee evaluation of initiatives and ensure that a viable independent assessment plan was developed for each initiative; (2) JIEDDO developed the JIEDDO Assessment Methodology to provide an... View More
Department of Defense	To improve its processes for assessing effectiveness of counter-IED initiatives, the Secretary of Defense through the Deputy Secretary of Defense, should direct the Director of JIEDDO to ensure implementation of JIEDDO's plan to expand, across the organization, its process for documenting counter-IED initiative management actions and decisions.	Closed – Implemented Joint Improvised Explosive Device Defeat Organization's (JIEDDO's) actions to implement additional controls to improve the documentation of all initiative management actions and decisions addresses this recommendation. Specifically, JIEDDO has systematically institutionalized its process for documenting counter-IED initiative management actions and decisions through adoption of a commercially available software that the government is already licensed to use. Workflow movement through the 13 JIEDDO-required decision points associated with counter-IED initiatives is now recorded, and responsible action officers must validate that all supporting documentation has been uploaded into the... View More
Department of Defense	To improve adherence to JCAAMP, the Secretary of Defense through the Deputy Secretary of Defense, should direct the Director of JIEDDO to revise the JCAAMP instruction to more clearly define which initiatives are subject to JCAAMP. The revised instruction should (1) define what constitutes a counter-IED initiative and what is considered overhead, and (2) define and document JIEDDO's process for determining, identifying, and separately tracking other JIEDDO programs and activities that JIEDDO considers overhead and excludes from its JCAAMP process.	Closed – Implemented JIEDDO revised its Joint Improvised Explosive Device Defeat (JIEDD) Capability Approval and Acquisition Management Process (JCAAMP) instruction in December 2010 to provide better definition of how the approval and acquisition management process applies to Counter-Improvised Explosive Device (C-IED) initiatives, developmental efforts, and staff and infrastructure support for initiatives. The revised JCAAMP now defines the difference between C-IED initiatives and C-IED overhead, which the instruction now defines as "Staff and Infrastructure." The revised JCAAMP also defines and documents the process for identifying, and separately tracking JIEDDO programs and activities that are considered... View More
Department of Defense	To improve adherence to JCAAMP, the Secretary of Defense through the Deputy Secretary of Defense, should direct the Director of JIEDDO to ensure all steps of JCAAMP are followed and fully documented, as required.	Closed – Implemented JIEDDO has implemented processes to track all JCAAMP actions to demonstrate controls were properly executed and appropriately documented, and therefore the intent of this recommendation is met. First, JIEDDO issued a JCAAMP revision in December 22, 2010 to provide and document its improved methodology for counter-IED initiative decision-making. Next, with the finalization in June 2013 of its process for automating the documentation of the JCAAMP counter-IED initiative management actions and decisions, JIEDDO took the steps necessary to ensure that all key steps of JCCAMP are followed. Movement of counter-IED initiatives through the requirements identification phase to development, to... View More
Department of Defense	To develop an effective overall internal control system, the Secretary of Defense through the Deputy Secretary of Defense, should direct the Director of JIEDDO to ensure changes JIEDDO makes to its system of internal controls include steps to follow through on corrective actions and recommendations.	Closed – Implemented JIEDDO has developed its internal control system to ensure improved follow through on corrective actions and recommendations identified. Beginning in 2010 and continuing into 2011 and 2012, as part of its management internal control program, JIEDDO undertook a comprehensive review of every organizational element in JIEDDO to assess areas of risk and establish effective control procedures. JIEDDO completed documentation, testing, and process improvement for the critical functions affecting resource management; these include financial controls, procurement and logistics processes, and contract oversight. JIEDDO established an internal assessment plan in September 2010 and published JIEDDO... View More
Department of Defense	To develop an effective overall internal control system, the Secretary of Defense through the Deputy Secretary of Defense, should direct the Director of JIEDDO to take necessary measures to deploy sufficient staff with the needed skill and experience to assess, identify, address, and report to DOD on efforts taken to address its shortcomings.	Closed – Implemented Actions that DOD and JIEDDO have implemented since our report collectively address this recommendation fully. JIEDDO's actions began with hiring an experienced person to develop and manage its formal internal control program. JIEDDO then fully developed and implemented its management control processes, including training staff and managers in their responsibilities under the Federal Managers' Financial Integrity Act to assess, identify, address, and report to DOD on efforts taken to address its shortcomings. DOD took action to ensure that JIEDDO is now recognizing and disclosing existing shortcomings needing corrective action in JIEDDO's annual management control reports. Specifically,... View More
Department of Defense	To develop an effective overall internal control system, the Secretary of Defense through the Deputy Secretary of Defense, should direct the Director of JIEDDO to create positions or otherwise identify ways to access acquisition expertise to minimize risk in acquiring equipment or systems.	Closed – Implemented JIEDDO responded to this recommendation by conducting an organization-wide workload analysis in 2011 to determine actual JIEDDO workforce needs and to identify positions that require specialized expertise. JIEDDO then created new acquisition positions and converted existing positions to align with DoD acquisition corps requirements. Consequently, as of July 31, 2013, JIEDDO had 38 acquisition coded positions annotated to reflect required acquisition certification and experience. Certification is the procedure through which a military service or DoD Component determines that an employee meets the education, training, and experience standards required for a career level in an acquisition... View More
Department of Defense	To address JIEDDO's continued challenges in providing transparency and reasonable assurance concerning the effectiveness of its internal control system, the Secretary of Defense, through the Deputy Secretary of Defense, should designate an organization in DOD, such as the DOD Comptroller, to monitor JIEDDO's progress in implementing its changes to address material weaknesses in its internal control system.	Closed – Implemented DOD responded to this recommendation by designating the Financial Improvement Audit Readiness (FIAR) office within USD(C) to monitor and report on JIEDDO's progress managing its Management Internal Control (MIC) program. The FIAR office has and continues to conduct on-site reviews and validation meetings of JIEDDO's internal control system, including a focus on actions JIEDDO has taken to address material weaknesses in its internal control system. Demonstrating the positive improvements in the JIEDDO internal control program, the FIAR office concluded in June 2012 that actions JIEDDO had taken to address a material weakness previously identified by JIEDDO--i.e. JIEDDO's "Immature... View More
Department of Defense	To address JIEDDO's continued challenges in providing transparency and reasonable assurance concerning the effectiveness of its internal control system, the Secretary of Defense, through the Deputy Secretary of Defense, should develop and implement additional internal controls at the OSD level needed to ensure that JIEDDO is providing reliable data for evaluating its progress towards mission objectives or otherwise adequately recognizing and disclosing in management control reports any other existing control weaknesses needing corrective action.	Closed – Implemented DOD responded to this recommendation by developing and implementing additional internal control at the OSD level. DOD has taken action to ensure that JIEDDO is now recognizing and disclosing existing internal control weaknesses needing corrective action in its management control reports. DOD has implemented a control process external to JIEDDO to review and validate the sufficiency of the annual report on its management control program--JIEDDO's Statement of Assurance (SOA) to the Office of the Secretary of Defense. Beginning in FY 2011, the USD(C) Financial Improvement Audit Readiness (FIAR) office began to conduct annual onsite validation meetings with JIEDDO to review the sufficiency... View More

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