HomeReportsAudits and Evaluations

March 22, 2018

Project Announcement: Audit of U.S. Army Corps of Engineers Oversight of Contracts for Repair and Restoration of Electric Power Grid in Puerto Rico

We plan to begin the subject audit in March 2018. Our objective is to determine whether the U.S. Army Corps of Engineers properly monitored contractor performance, and appropriately reviewed and paid invoices for the Puerto Rico power grid repair and restoration contracts.

March 21, 2018

Contracting Strategy for F-22 Modernization DODIG-2018-089

We determined whether the U.S. Air Force effectively managed the modernization of the F-22 Raptor (F-22) fleet. Specifically, we reviewed the F-22 Program Office’s implementation of Scaled Agile Framework (SAFe). SAFe is a software development method that uses short time periods to develop smaller portions of software that contribute to the final product.

March 21, 2018

Summary Report on U.S. Direct Funding Provided to Afghanistan

We summarized the systemic challenges associated with the Combined Security Transition Command-Afghanistan’s (CSTC-A’s) oversight of U.S direct funding provided to the Government of the Islamic Republic of Afghanistan identified in seven previous DoD Office of Inspector General (OIG) oversight reports. In addition, we determined whether DoD officials implemented the recommendations from the seven prior DoD OIG reports on CSTC-A management and oversight of U.S. direct funding provided to Government of the Islamic Republic of Afghanistan.

March 19, 2018

Followup Audit: Prior Recommendations to the Department of Navy Regarding the Triannual Review Process for Financial Transactions

We determined whether the Department of the Navy (DON) effectively implemented corrective actions in response to open recommendations in reports, DoD OIG Report No. DODIG-2015-127, “Triannual Review Processes Need Improvement at Three Naval Budget Submitting Offices,” May 18, 2015, and DoD OIG Report No. DODIG-2015-072, “Improvements Needed for Navy’s Triannual Review,” January 22, 2015. We also determined whether the DON triannual review (TAR) for the period ending January 31, 2017, was performed in accordance with the DoD Financial Management Regulation (FMR).

March 15, 2018

Evaluation of the Joint Targeting Toolbox (Classified)

The report is Classified. To file a Freedom of Information Act request, please submit a request to FOIA Online.

March 14, 2018

TRICARE North Region Payments for Applied Behavior Analysis Services for the Treatment of Autism Spectrum Disorder

We determined whether the DoD appropriately paid for one-on-one applied behavior analysis interventions (ABA services) for the treatment of Autism Spectrum Disorder in the TRICARE North Region. The audit was requested by the Director, TRICARE Health Plan. The TRICARE North Region contractor paid 1,388,073 claim line items for ABA services, valued at $120.1 million, in 2015 and 2016.

March 9, 2018

Project Announcement: Audit of the Foreign Military Sales Trust Fund

We plan to begin the subject audit in March 2018. Our objective is to determine whether the Defense Security Cooperation Agency (DSCA) and the Defense Finance and Accounting Service (DFAS) implemented effective controls over financial reporting for the Foreign Military Sales (FMS) Trust Fund. In addition, we will determine if DSCA and DFAS performed effective reconciliations of the FMS Trust Fund account balances as of September 30, 2017.

March 8, 2018

The U.S. Army Civilian Pay Budget Process

We determined whether the Army’s civilian pay (CIVPAY) budget process was effective. Specifically, we evaluated whether the Army adequately supported and justified the civilian full-time equivalents (FTEs) and pay requirements contained in the Army’s FY 2017 Budget Estimate Submission (BES). Budget estimates relating to personnel requirements are determined in terms of FTE employment. FTEs are the total number of regular straight-time hours worked, or to be worked, divided by the total number of hours that agencies can pay employees in a fiscal year, which are called compensable hours.

March 7, 2018

System Review Report for the Army Audit Agency

The objective of this review was to express the DoD OIG’s opinion on the Army Audit Agency’s design of the system of quality control and compliance based on their peer review and our quality control review of its SAP audits. In performing this review, we along with the Air Force Audit Agency, obtained an understanding of the system of quality control for the Army Audit Agency. In addition, we along with the Air Force Audit Agency tested compliance with the Army Audit Agency’s quality control policies and procedures to the extent considered appropriate.

March 6, 2018

External Peer Review on the Defense Finance and Accounting Service Internal Review Organization

We reviewed the system of quality control for the internal audit organization, Defense Finance and Accounting Service (DFAS) Internal Review (IR) in effect for June 30, 2017.