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Audit conducts audits that address the DoD's top priorities and management challenges; promote the efficiency, effectiveness, and accountability of DoD programs and operations; and detect and deter fraud, waste, and abuse.
Dec. 1, 2017
Project Announcement: Audit of the DoD Agency-Wide Basic Financial Statements for Fiscal Years Ending September 30, 2018, and September 30, 2017 (Project No. D2018-D000FE-0063.000)
We plan to begin the subject audit in December 2017. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Chief Financial Officers Act of 1990, the DoD Office of Inspector General is the principal auditor for the DoD Agency-Wide Basic Financial Statements. Our objective is to determine whether the DoD Agency-Wide Basic Financial Statements as of September 30, 2018, and September 30, 2017, 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. This is report Independent Auditor's Report on the Department of Defense FY 2018 and FY 2017 Basic Financial Statements DODIG-2019-017.
Nov. 30, 2017
Transmittal of the Disclaimer of Opinion on the United States Marine Corps General Fund Financial Statements and Related Footnotes for FY 2017 DODIG-2018-024
This report replaces DODIG-2018-024 dated November 30, 2017.
Nov. 29, 2017
Transmittal of Independent Auditor's Report on the United States Army Corps of Engineers, Civil Works, FY 2017 and FY 2016 Basic Financial Statements DODIG-2018-022
The report begins on page 86 of the Fiscal Year 2017 United States Army Annual Financial Report.
Nov. 20, 2017
Defense Health Agency Controls Over High-Risk Pharmaceutical Payments DODIG-2018-033
We determined whether the Defense Health Agency (DHA) developed controls to identify health care pharmaceutical payments at high risk of fraud or abuse. We focused on controls to prevent and detect potentially fraudulent or abusive claims for pharmaceuticals. The DHA defines “abuse” as any practice that is inconsistent with accepted practice which results in a claim, unnecessary costs, or payment for services or supplies not medically necessary and appropriate, or that fail to meet professionally recognized standards for health care providers. “ Abuse” includes deception or misrepresentation by a provider in relation to a TRICARE claim. We also reviewed the process for approving and implementing new controls.
Transmittal of the Independent Auditor’s Report on United States Army General Fund Schedule of General Equipment as of May 31, 2017 DODIG-2018-006
To request the Army schedule, the independent auditor's report, and our transmittal, please contact Natasha Anderson, Director, General Fund Audit Readiness, at (571) 256-6482, natasha.n.anderson7.civ@mail.mil.