Audit of the DoD Coronavirus Aid, Relief, and Economic Security Act Awards to the Defense Industrial Base (Redacted) [open pdf - 11MB]
From the Introduction: "The objective of this audit was to determine whether the DoD awarded Coronavirus Aid, Relief, and Economic Security (CARES) Act funding to increase the Defense Industrial Base (DIB) manufacturing capacity in accordance with Federal regulations and Defense Production Act (DPA) authorities. However, we identified that the DPA is not limited to increasing manufacturing capacity, but can also be used for sustaining the DIB. Therefore, we revised the objective of this audit to determine whether the DoD awarded CARES Act funding to sustain or increase the DIB in accordance with Federal regulations and DPA authorities. See the Appendix for a discussion of the scope and methodology and prior audit coverage related to the objective."
Department of Defense, Office of Inspector General, Report No. DODIG-2021-081