HomeReportsAudits and Evaluations

March 30, 2018

Followup Audit: The Defense Enrollment Eligibility Reporting System Security Posture

We determined whether the Defense Manpower Data Center (DMDC) implemented corrective actions to remediate physical and cybersecurity weaknesses.

March 29, 2018

Army Internal Controls Over Foreign Currency Accounts and Payments

We determined whether the Army properly recorded foreign currency payments, exchange transactions, and related gains and losses.

March 29, 2018

Logical and Physical Access Controls at Missile Defense Agency Contractor Locations

We determined whether Missile Defense Agency (MDA) contractors implemented security controls and processes to protect classified and unclassified ballistic missile defense system (BMDS) technical information from internal and external threats.

March 29, 2018

U.S. Special Operations Command’s Management of Excess Equipment

We determined whether U.S. Special Operations Command (USSOCOM) was identifying excess equipment and storing only equipment with valid requirements in its inventory.

March 28, 2018

Hotline Allegations Regarding the Actions of Department of the Navy Officials on the Naval Audit Service Audit of Alleged Sexual Assault Victims’ Career Paths

We conducted this evaluation to determine whether the actions of senior Department of the Navy (DON) officials violated Government Auditing Standards (GAS) and adversely impacted the independence of the Naval Audit Service (NAVAUDSVC) and its auditors.

March 28, 2018

(U) DoD Emergency Management Programs in the U.S. Africa Command

(U) We determined whether DoD Components implemented the DoD Emergency Management (EM) Program in accordance with Federal and DoD policy for installations within the U.S. Africa Command (USAFRICOM) area of responsibility.

March 27, 2018

Project Announcement: Review of the FY 2018 Military Retirement Fund Basic Financial Statements Audit

We plan to begin the subject review in March 2018. We have contracted with the independent public accounting firm of Kearney and Company to audit the Military Retirement Fund Basic Financial Statements for FY 2018. This audit is required by the Chief Financial Officers Act of 1990, as amended, which requires that financial statements of a Government agency be audited by the Inspector General or by an independent external auditor, as determined by the Inspector General. The objective of the audit is to determine whether the financial statements as of September 30, 2018 and 2017, are presented fairly and in conformity with accounting principles generally accepted in the United States of America.

March 27, 2018

Project Announcement: Agreed-Upon Procedures for Reviewing the FY 2018 Civilian Payroll Withholding Data and Enrollment Information

We plan to begin the subject audit in March 2018. The Office of Management and Budget Bulletin No. 17-03, "Audit Requirements for Federal Financial Statements," September 29, 2017, requires that we perform certain agreed-upon procedures on DoD payroll and personnel files. Our objective is to assist the Office of Personnel Management in assessing whether health, life insurance, and retirement benefits withholdings, contributions, and enrollment information submitted by the Defense finance and Accounting Service for FY 2018 were reasonable and accurate.

March 27, 2018

Defense Human Resources Activity Reimbursable Agreements

We determined whether the Defense Human Resources Activity (DHRA) properly prepared, executed, and accounted for reimbursable agreements.

March 26, 2018

Project Announcement: Audit of Navy and Defense Logistics Agency's Spare Parts for F/A-18 E/F Super Hornets

We plan to begin the subject audit in March 2018. Our objective is to determine whether the Navy and Defense Logistics Agency properly identified and obtained spare parts for the F/A-18 E/F Super Hornets.