Foreign Military Sales: DOD Should Further Strengthen Financial Oversight of Transportation Fees, Report to Congressional Committees [open pdf - 2MB]
From the Highlights: "From fiscal years 2007 to 2018, DOD collected about $2.3 billion in fees into the FMS [Foreign Military Sales] transportation accounts and expended about $1.9 billion from the accounts. Foreign partners can pay DOD a fee to cover the costs of DOD transporting items. Fees are collected into transportation accounts in the FMS Trust Fund, and expenditures for related transportation are paid from those accounts. DSCA [Defense Security Cooperation Agency] is responsible for financial oversight of the accounts, and DFAS [Defense Finance and Accounting Service]--a service provider to DSCA-- also has some accounting responsibilities related to the accounts. House Report 114-537 and Senate Report 114-255 included provisions that GAO [Government Accountability Office] review DSCA's management of FMS fees. This report examines (1) DSCA's oversight of DOD components' activities that affect fees collected into the FMS transportation accounts, and (2) DSCA's financial oversight of expenditures from the FMS transportation accounts."
Government Accountability Office: https://www.gao.gov/