HomeReportsAudits and Evaluations

March 26, 2018

Project Announcement: Payments for Selected Health Care Services and Supplies Paid Without TRICARE Maximum Allowable Reimbursement Rates

We plan to begin the subject audit in March 2018. Our objective is to determine whether the DoD paid higher prices than necessary for selected health care services and supplies without TRICARE maximum allowable reimbursement rates.

March 26, 2018

Project Announcement: Controls Over Opioid Prescriptions at Selected Military Treatment Facilities

We plan to begin the subject audit in March 2018. Our objective is to determine whether selected military treatment facilities over-prescribed opioids for DoD beneficiaries.

March 26, 2018

Small Business Subcontracting at Two Army Contracting Command Locations

We determined whether Army Contracting Command (ACC)–Redstone and ACC-Warren contracting officials took appropriate actions to ensure prime contractors met their small business subcontracting goals. We reviewed a nonstatistical sample of 50 contracts with estimated completion dates in FYs 2015 or 2016 and 30 contracts awarded in FY 2016. This audit is the fourth and last in a series of our audits on DoD small business contracting.

March 22, 2018

Project Announcement: Contract Oversight of the Audit of the FY 2018 Defense Health Agency Contract Resource Management Basic Financial Statements

We plan to begin the oversight in March 2018. We contracted with the independent public accounting firm of Kearney & Company, P.C., to audit the Defense Health Agency Contract Resource Management Basic Financial Statements for fiscal years ended September 30, 2018, and 2017. The objective of the audit is to determine whether the FY 2018 Defense Health Agency Contract Resource Management financial statements and related notes, are presented fairly, in all material respects, and in conformity with accounting principles generally accepted in the United States of America.

March 22, 2018

Project Announcement: Contract Oversight of the Audit of the FY 2018 DoD Medicare-Eligible Retiree Health Care Fund Basic Financial Statements

We plan to begin the oversight in March 2018. We contracted with the independent public accounting firm of Kearney & Company, P.C., to audit the DoD Medicare-Eligible Retiree Health Care Fund Basic Financial Statements for fiscal years ended September 30, 2018, and 2017. The objective of the audit is to determine whether the FY 2018 DoD Medicare Eligible Retiree Health Care Fund financial statements, and related notes are presented fairly, in all material respects, and in conformity with accounting principles generally accepted in the United States of America.

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

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.