May 15, 2017

Project Announcement: Summary Report on DoD's Compliance With the Berry Amendment and the Buy American Act for Selected Items (Project No. D2017-D000CG-0144.000)

We plan to begin the summary audit immediately. This audit is the fifth and final in a series of audits in response to Section 1601 of the National Defense Authorization Act for FY 2014, which requires the DoD Office of the Inspector General to periodically audit contracting practices and policies related to the Berry Amendment under section 2533a, title 10, United States Code. See the attached announcement letters for the projects that will be included in this summary audit. Our objective is to determine whether the DoD awarded contracts that complied with Berry Amendment and the Buy American Act when purchasing covered items. This is report Summary Report of DoD Compliance With the Berry Amendment and the Buy American Act DODIG-2018-070.

May 15, 2017

Project Announcement: Followup Audit on Application Level General Controls for the Defense Cash Accountability System (Project No. D2017-D000FL-0141.000)

We plan to begin the subject audit in May 2017. Our objective is to determine whether the Defense Finance and Accounting Service implemented corrective actions for the recommendations in DoD OIG Report No. DODIG-2017-015, "Application Level General Controls for the Defense Cash Accountability System Need Improvement," November 10, 2016, and determine whether those actions corrected the reported problems. This is report Followup Audit: Application Level General Controls for the Defense Cash Accountability System DODIG-2018-136.

May 8, 2017

Project Announcement: Audit of Defense Contract Management Agency's Information Technology Contracts (Project No. D2017-D000CI-0140.000)

We plan to begin the subject audit in May 2017. We are conducting this audit in response to a management request for an audit of information technology contracts at Defense Contracting Management Agency (DCMA). Our objective is to determine whether the DCMA properly awarded and administered information technology contracts. This is report Defense Contract Management Agency’s Information Technology Service Contracts DODIG-2018-110.

May 5, 2017

Project Announcement: Evaluation of DoD Hotline Complaint Regarding a Contracting Officer’s Actions Taken in Response to Noncompliant Costs Reported by Defense Contract Audit Agency (Project No. D2017-DAPOCF-0142.000)

We plan to begin the subject evaluation in May 2017 in response to a DoD Hotline complaint. Our objective is to determine whether a Defense Contract Management Agency (DCMA) contracting officer took appropriate action on a Defense Contract Audit Agency (DCAA) report identifying over $1 million in costs that did not comply with the Federal Acquisition Regulations. This evaluation will include, but is not limited to, interviewing DCMA and DCAA personnel and reviewing relevant Agency documents. This is report Evaluation of DoD Hotline Complaint Regarding Defense Contract Management Agency Baltimore’s Actions on Audit Findings Reported by Defense Contract Audit Agency DODIG-2018-134.

May 4, 2017

Project Announcement: Independent Auditor's Report on the Department of Defense FY 2016 Closing Package Financial Statements (Project No. D2016-D000FE-0212.000)

This report should not be distributed without the accompanying financial statements on which it is based. To request a copy of the financial statements and report, file a Freedom of Information Act request with the Office of the Secretary of Defense: http://www.esd.whs.mil/FOID/foi/.

April 28, 2017

Project Announcement: Audit of the Accuracy of Data in the Secret Internet Protocol Router Network Informalion Technology Registry (Project No. D2017-D000RD-0134.000)

We plan to begin the subject audit in May 2017. Our objective is to determine whether DoD Components are recording accurate information technology data in the Secret Internet Protocol Router Network Information Technology Registry. This is report DoD Information Technology System Repositories DODIG-2018-154.

April 28, 2017

Project Announcement: Followup Audit on Report No. DODIG-2012-090, "Improvements Needed to Strengthen the Defense Enrollment Eligibility Reporting System Security Posture" (Project No. D2017-D000RD-0137.000)

We plan to begin the subject audit in May 2017. Our objective is to determine whether the Defense Manpower Data Center effectively implemented corrective actions to remediate physical and cybersecurity weaknesses identified in Report No. DODIG-2012-090 "Improvements Needed to Strengthen the Defense Enrollment Eligibility Reporting System Security Posture." The audit report contained 32 recommendations addressing weaknesses in how Defense Manpower Data Center personnel implemented 33 DoD Information Assurance Certification and Accreditation Process controls for protecting the Defense Enrollment Eligibility Reporting System from internal and external cyber threats. This is report Followup Audit: The Defense Enrollment Eligibility Reporting System Security Posture DODIG-2018-096.

April 26, 2017

Project Announcement: Quality Control Review of the Defense Information Systems Agency Audit Organization (Project No. D2017-DAPOIA-0139.000)

The Office of the Assistant Inspector General for Audit Policy and Oversight will begin the subject review in May 2017. The Government Auditing Standards require that an audit organization performing government audits have an appropriate internal quality control system and undergo an external quality control review every three years by an organization that is independent of the organization being reviewed. Our objective is to determine whether the DISA audit organization system of quality control is suitably designed and whether the audit organization is complying with its quality control system to provide it with reasonable assurance of conformity with the applicable professional standards.

April 24, 2017

Project Announcement: Evaluation of the Defense Hotline Allegation Regarding the Actions of the Defense Contract Management Agency (DCMA) Termination Contracting Officer Regarding Questioned Costs Reported by Defense Contract Audit Agency (DCAA) Regarding a Subcontract Termination Settlement

We plan to begin the subject evaluation in May 2017 in response to Defense Hotline allegations. Our objective is to determine whether appropriate actions were taken by a Termination Contracting Officer on a DCAA report that questioned costs from a subcontract termination settlement proposal audit. This evaluation will include but is not limited to reviewing relevant supporting documentation and interviews with personnel from DCMA arid DCAA. This is report Hotline Allegation Regarding the Actions of a Defense Contract Management Agency Contracting Officer on a Subcontractor’s Termination Settlement Proposal DODIG-2018-128.

April 24, 2017

Project Announcement: Audit of the Department of the Air Force Working Capital Fund Basic Financial Statements for Fiscal Years Ending September 30, 2017, and September 30, 2016 (Project No. D2017-D000FT-0133.000)

We plan to begin the subject audit in April 2017. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Act, the DoD Office of Inspector General is the principal auditor for the Department of the Air Force Working Capital Fund Basic Financial Statements. Our objective is to determine whether the Air Force Working Capital Fund Basic Financial Statements as of September 30, 2017, and September 30, 2016, taken as a whole, were presented fairly, in all material respects, and in conformity with accounting principles generally accepted in the United States of America. In addition, we will determine whether these principles were consistently applied. We will review the Air Force Working Capital Fund Consolidated Balance Sheet as of September 30, 2017, and September 30, 2016, the related Consolidated Statement of Net Cost, Consolidated Statement of Changes in Net Position, Combined Statement of Budgetary Resources, and the related footnote disclosures. We will also review the Required Supplementary Information and Other Accompanying Information. In addition, we will review internal controls related to the reliability of financial reporting and compliance with laws and regulations that apply to these financial statements. This is report Independent Auditor’s Report on the Air Force Working Capital Fund FY 2017 and FY 2016 Basic Financial Statements DODIG-2018-015.