Final Quick-Reaction Report on the Defense Information Systems Agency’s Financial Support to the ISLAND SUN Program, October 1991

Introduction

According to the document:

In November 1990, we started the “Audit of the Management of the ISLAND SUN Program.” ISLAND SUN is an unclassified nickname for a special access program. The overall audit objective was to review program management, which included a review of financial controls. The Defense Information · Systems Agency (DISA), formerly Defense Communications Agency, administered the FY · 1985 through 1990 ISLAND SUN funds. The Comptroller, Joint Staff became responsible for administering the ISLAND SUN funds effective october 1, 1990. The National Security Agency (NSA), used the funds to provide program management and contracting support to the program. The Director for Operations, Joint Staff is the program sponsor and directs the use of the ISLAND SUN
funds.

In administering the FY 1990 Research, Development, Test and Evaluation (RDT&E) funds, DISA did not report the correct obligation status of the ISLAND SUN program. As a result, amounts that should have been available for obligation by the Joint Staff were not available. We found $8.1 million in invalid obligations and $7.6 million in unrecorded obligations. The unrecorded obligations may be used to offset the invalid obligations. We also found that DISA has recorded $.2 million more in commitments than can be supported. Poor record keeping ties up funds that could be made available for other uses.

We issued a draft quick-reaction report so that DISA could correct the ISLAND SUN program’s obligation status and make FY 1990 RDT&E funds, expiring September 30, 1991, available to the Joint Staff.