Audit

May 10, 2021

Project Announcement: Audit of the DoD Certification Process for Coronavirus Aid, Relief, and Economic Security Act Section 4003 Loans Provided to Companies Designated as Critical to Maintaining National Security (Project No. D2021-D000AV-0121.000)

We plan to begin the subject audit in May 2021. The objective of this audit is to determine the effectiveness of the DoD’s processes to certify and approve businesses critical to maintaining national security for loans under Section 4003 of the Coronavirus Aid, Relief, and Economic Security Act. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

May 7, 2021

Audit of the Department of Defense Compliance in FY 2020 With Improper Payment Reporting Requirements (DODIG-2021-080)

Publicly Released: May 11, 2021

The objective of this audit was to determine whether, in FY 2020, the DoD complied with Public Law 116 117, “Payment Integrity Information Act (PIIA) of 2019,” March 2, 2020.

April 21, 2021

Audit of Other Transactions Awarded Through Consortiums (DODIG-2021-077)

Publicly Released: April 23, 2021

The objective of this audit is to determine whether the DoD planned and executed other transactions (OTs) awarded through consortiums in accordance with applicable other transactional authority laws and regulations. We reviewed a non statistical sample of 13 base OT awards, valued at $24.6 billion that were active in FYs 2018-2019.

April 21, 2021

Project Announcement: Termination of the Audit of the Department of Defense Disposition Analysis of Counter-Small Unmanned Aerial Systems Acquired Through the Urgent Capability Acquisition Process (Project No. D2019-D000AU-0202.000)

We announced the subject audit on August 30, 2019, (attached). The objective was to determine whether DoD Components adequately completed the disposition analysis of Counter-Small Unmanned Aerial Systems acquired through the urgent capability acquisition process in accordance with DoD guidance. We are terminating this audit because the coronavirus disease–2019 pandemic impacted the operational environment and the team’s ability to effectively complete the audit.

April 13, 2021

Project Announcement: Agreed-Upon Procedures for Reviewing the FY 2021 Civilian Payroll Withholding Data and Enrollment Information (Project No. D2021-D000FP-0088.000)

We plan to begin the agreed-upon procedures in April 2021. The Office of Management and Budget Bulletin No. 19-03, “Audit Requirements for Federal Financial Statements,” August 27, 2019, 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 retirement, health benefits, and life insurance withholdings and contributions, as well as enrollment information submitted via the Semiannual Headcount Report by the Defense Finance and Accounting Service for FY 2021 were reasonable.