DoD Contract Ship Fuels (Bunker Fuels) Acquisition Process

摘要

This evaluation was performed in response to a complaint to the Defense Hotline. This report is the second of two reports on ships' fuels, commonly known as bunker fuels. The Defense Energy Support Center (formerly the Defense Fuel Supply Center), which manages the bunker fuels program, funded purchases of more than $59 million in the 12-month period ending April 30, 1997. The complainant alleged that U.S. Government ships' officers did not correctly complete standard material ordering and receiving forms when purchasing bunker fuel from DoD contract vendors and that the Defense Finance and Accounting Service was paying bunker fuel vendor bills late. Additionally, the complainant alleged that Government ships' officers were wasting DoD funds by not purchasing bunker fuel from DOD contract vendors at those locations where contract fuel was available. This report addresses the first two allegations; a separate report addresses the third. Evaluation Objectives. The evaluation objectives were to determine whether fuel billing and payment processes were effectively and efficiently managed. In addition, we evaluated the adequacy of the Defense Finance and Accounting Service and the Defense Energy Support Center management control programs as they applied to the evaluation objective. We also evaluated the Defense Hotline allegations to determine whether they were substantiated and, if substantiated, whether they were materially significant.