Audit

May 16, 2023

Understanding the Results of the Audit of the FY 2022 DoD Financial Statements (DODIG-2023-070)

Publicly Released: May 17, 2023

During FY 2022, the DoD underwent its fifth financial statement audit. As in prior years, the DoD Office of Inspector General (OIG) issued a disclaimer of opinion on the DoD Agency-Wide Basic Financial Statements, meaning the DoD could not provide sufficient evidence for the auditors to conclude whether the DoD presented the financial statements fairly and in accordance with accounting guidance.

May 15, 2023

Project Announcement: Audit of Remote Maintenance and Distribution Cell–Ukraine Restructuring Contract (Project No. D2023-D000AX-0116.000)

The purpose of this memorandum is to notify you that we plan to begin the subject audit in May 2023.

May 8, 2023

Project Announcement: Audit of the Planning and Execution of USINDOPACOM Offensive Cyberspace Operations (Project No. D2023-D000CU-0117.000)

The purpose of this memorandum is to notify you that we plan to begin the subject audit in May 2023. The objective of this audit is to determine the effectiveness of U.S. Indo-Pacific Command and U.S. Cyber Command’s planning for offensive cyberspace operations and U.S. Cyber Command’s execution of offensive cyberspace operations in support of U.S. Indo-Pacific Command’s operational plans.

May 4, 2023

Audit of the Oversight of ENCORE III Information Technology Service Task Orders (DODIG-2023-067)

Publicly Released: May 9, 2023

The objective of this audit was to determine whether DoD Components performed oversight of task orders issued under the Defense Information Systems Agency’s (DISA) ENCORE III information technology service contract in accordance with Federal and DoD guidance. We reviewed a sample of five task orders awarded by DISA, U.S. Transportation Command (USTRANSCOM), and Washington Headquarters Services (WHS) contracting officers.

As required by law, attached to this report are responses received from one or more non-governmental organizations or business entities that are specifically identified in the report.

May 2, 2023

Project Announcement: Audit of the DoD's Development and Implementation of the Digital Modernization Strategy (Project No. D2023-D000CT-0115.000)

The purpose of this memorandum is to notify you that we plan to begin the subject audit in May 2023. The objective of this audit is to determine whether the DoD developed and implemented the Digital Modernization Strategy in accordance with Office of Management and Budget Circular No. A-130. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives. We plan to perform this audit in accordance with the Government Accountability Office’s generally accepted government auditing standards.