Status of the Defense Emergency Response Fund in Support of the Global War on Terror [open pdf - 2MB]
"Our audit objective was to determine whether the Defense Emergency Response Fund (DERF) for the Global War on Terror (GWOT) was used as intended and whether the use of the fund complied with the Office of Management and Budget guidance. We will issue at least one additional report addressing this audit objective. For this report, we determined whether DoD closed and transferred all DERF balances to the Iraq Freedom Fund (IFF) as intended by Public Law 108-11, the 'Emergency Wartime Supplemental Appropriations Act, 2003,' April 16, 2003, and Public Law 108-106, the 'Emergency Supplemental Appropriations Act for Defense and for the Reconstruction of Iraq and Afghanistan, 2004,' November 6, 2003. These public laws require that balances in DERF as of October 31, 2003, be transferred to IFF."
Report No. D-2009-098
Department of Defense Office of the Inspector General: http://www.dodig.mil/