HomeReportsAudits and Evaluations

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.

March 5, 2018

Project Announcement: Audit of the DoD's Implementation of Cybersecurity Controls for Unmanned Aerial Vehicle Systems

We plan to begin the subject audit in March 2018. Our objective is to determine whether the DoD implemented and operated cyber and physical security controls in accordance with Federal and DoD system, communications, and information security requirements to protect select unmanned aerial vehicle (UAV) systems from unauthorized access and use.

March 1, 2018

The Army’s Tactical Explosive Detection Dog Disposition Process from 2011 to 2014

Objective: In 2016, the House Committee on Armed Services asked the DoD OIG to conduct an independent evaluation of the Army’s Tactical Explosive Detection Dog (TEDD) disposition status, including an analysis of transfer and adoption records at the end of the program. The objectives of this evaluation were to determine whether: • the Department of the Army complied with appropriate criteria for the disposition of TEDDs at the time when the disposition of the TEDDs occurred, and • the Secretary of the Air Force, as the Executive Agent for the DoD Military Working Dog (MWD) Program, provided the required management and policy oversight of the TEDD disposition plan.

Feb. 27, 2018

Project Announcement: Evaluation of the United States Air Force Academy’s Response to Incidents of Sexual Assault and Victim Care

The evaluation objective is to determine whether the USAFA, USAFA SAPR Office, and the Air Force Office of Special Investigations (AFOSI) respond to, support, and provide victim care to cadet victims of sexual assault as required by DoD, Air Force, USAFA, and AFOSI policies and procedures.

Feb. 22, 2018

Project Announcement: Audit of Logical and Physical Access Controls for Protecting Ballistic Missile Defense System Technical Information at DoD Facilities

We plan to begin the subject audit in February 2018. We are announcing this audit in response to a congressional request in a classified annex to the National Defense Authorization Act of FY 2017. This is the second and final audit related to the FY 2017 congressional request on protecting ballistic missile defense system technical information. Our objective is to determine whether the DoD Components implemented effective security controls and processes at DoD facilities to protect classified and unclassified Ballistic Missile Defense System technical information from internal and external cyber threats.

Feb. 22, 2018

Followup Audit: Transfer of Service Treatment Records to the Department of Veterans Affairs

We determined whether the DoD had implemented recommendations in DoD OIG Report No. DODIG-2014-097, “Audit of the Transfer of DoD Service Treatment Records to the Department of Veterans Affairs,” July 31, 2014.