Audit

Feb. 11, 2021

Project Announcement: Oversight of the Audit of the FY 2021 Defense Health Agency Contract Resource Management Financial Statements (Project No. D2021-D000FT-0077.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the Defense Health Agency Contract Resource Management Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C., to audit the Defense Health Agency Contract Resource Management Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020. The objective of Kearney & Company’s audit is to determine whether the FY 2021 Defense Health Agency Contract Resource Management Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States. The Defense Health Agency Contract Resource Management, although not subject to formal financial statement reporting requirements, must submit financial statements to support the preparation of the DoD Agency-Wide Financial Statements. The objective of our oversight project is to provide contract oversight of Kearney & Company’s audit of the Defense Health Agency Contract Resource Management Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020, to determine whether Kearney & Company complied with applicable auditing standards.

Feb. 11, 2021

Project Announcement: Audit of the Reliability of the DoD Coronavirus Disease–2019 Patient Health Data (Project No. D2021-D000CT-0096.000)

We plan to begin the subject audit in February 2021. The objective of this audit is to determine the extent to which the DoD can rely on its coronavirus disease–2019 patient health data to make public health and clinical care decisions. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Feb. 11, 2021

Project Announcement: Oversight of the Audit of the FY 2021 DoD Medicare-Eligible Retiree Health Care Fund Financial Statements (Project No. D2021-D000FT-0076.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the DoD Medicare-Eligible Retiree Health Care Fund Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C., to audit the DoD Medicare-Eligible Retiree Health Care Fund Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020. The objective of Kearney & Company’s audit is to determine whether the FY 2021 DoD Medicare-Eligible Retiree Health Care Fund Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States. The DoD Medicare-Eligible Retiree Health Care Fund, although not subject to formal financial statement reporting requirements, must submit financial statements to support the preparation of the DoD Agency-Wide Financial Statements. The objective of our oversight project is to provide contract oversight of Kearney & Company’s audit of the DoD MedicareEligible Retiree Health Care Fund Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020, to determine whether Kearney & Company complied with applicable auditing standards.

Feb. 10, 2021

Audit of Cybersecurity Requirements for Weapon Systems in the Operations and Support Phase of the Department of Defense Acquisition Life Cycle (DODIG-2021-051)

Publicly Released: February 12, 2021

The objective of this audit was to determine whether DoD Components took action to update cybersecurity requirements for weapon systems in the Operations and Support phase of the acquisition life cycle, based on publicly acknowledged or known cybersecurity threats and intelligence-based cybersecurity threats.

Feb. 5, 2021

Audit of Dual Status Commanders For Use in Defense Support of Civil Authorities Missions In Support of the Coronavirus (DODIG-2021-048)

Publicly Released: February 9, 2021

The objective of this audit was to determine whether DoD Components nominated, certified, and appointed Dual Status Commanders (DSC) in accordance with legal authorities and DoD policies for use in Defense Support of Civil Authorities (DSCA) missions in response to the outbreak of the coronavirus disease–2019 (COVID 19). COVID 19 is a viral respiratory illness caused by a novel coronavirus.