HomeReportsAudits and Evaluations

Nov. 13, 2017

Independent Auditor’s Report on the Air Force Working Capital Fund FY 2017 and FY 2016 Basic Financial Statements

Our report begins on page 167 of the United States Air Force Agency Financial Report FY 2017.

Nov. 13, 2017

Independent Auditor’s Report on the Air Force General Fund FY 2017 and FY 2016 Basic Financial Statements

Our report begins on page 114 of the United States Air Force Agency Financial Report FY 2017.

Nov. 9, 2017

Project Announcement: Contract Oversight for the Audit of the Defense Information Systems Agency General Fund Financial Statements for FY 2018

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested an audit of the Defense Information Systems Agency General Fund Financial Statements for FY 2018. We contracted with the independent public accounting firm of Kearney & Company, P.C (Kearney & Company) to perform the audit. The objective of the audit is to determine whether the Defense Information Systems Agency General Fund Financial Statements and related note disclosures were fairly presented in all material respects and in conformity with accounting principles generally accepted in the United States of America.

Nov. 8, 2017

USACE Compliance With the Digital Accountability and Transparency Act of 2014

We determined whether the U.S. Army Corps of Engineers (USACE) complied with Public Law 113-101, "The Digital Accountability and Transparency Act of 2014" (DATA Act). Specifically, we assessed the completeness, timeliness, quality, and accuracy of USACE’s second quarter FY 2017 financial and award data submitted for publication on USASpending.gov and USACE’s implementation and use of the Government-wide financial data standards (data elements) established by the Office of Management and Budget (OMB) and the Department of the Treasury (Treasury).

Nov. 8, 2017

DoD Compliance With the Digital Accountability and Transparency Act of 2014

We determined whether the DoD complied with Public Law 113-101, “The Digital Accountability and Transparency Act of 2014” (DATA Act). S pecifically, we assessed the completeness, timeliness, quality, and accuracy of the DoD second quarter FY 2017 financial and award data submitted for publication on USASpending.gov and the DoD’s implementation and use of the Government-wide financial data standards (data elements) established by the Office of Management and Budget (OMB) and the Department of the Treasury (Treasury).

Nov. 8, 2017

Project Announcement: Audit of DoD FY 2017 Compliance with Improper Payment Elimination and Recovery Act Requirements (Project No. D2018-D000FL-0054.000)

We plan to begin the subject audit in November 2017. This audit is required by Public Law No, 111-201, "Improper Payments Elimination and Recover Act of 2010," July 22, 2010. Our objective is to determine whether DoD is in compliance with Public Law No. 107-300, "Improper Payments Information Act of 2002," November 26, 2002, as amended by Public Law No. 111-204.

Nov. 8, 2017

Transmittal of Independent Auditor’s Report on the FY 2017 Financial Statements of the Defense Logistics Agency Military Construction Funds Sub-Allotted to the U.S. Army Corps of Engineers–Military Programs

This audit report should not be distributed without the financial statements on which it is based. To request the financial statements and report, file a Freedom of Information Act Request with the Department of the Army at https://www.rmda.army.mil/foia/RMDA-FOIA-Contact.html .

Nov. 7, 2017

Independent Auditor's Report on the Department of the Navy Working Capital Fund FY 2017 and FY 2016 Basic Financial Statements

The report begins on page 117 of the Fiscal Year 2017 Annual Financial Report.

Nov. 7, 2017

Independent Auditor's Report on the Department of the Navy General Fund FY 2017 and FY 2016 Basic Financial Statements

The report begins on page 49 of the Department of the Navy Fiscal Year 2017 Annual Financial Report.