Audit

Oct. 12, 2022

Management Advisory Regarding the Air Force’s Compliance with the Federal Information Security Modernization Act of 2014 (DODIG-2023-003)

Publicly Released: October 13, 2022

The purpose of this management advisory is to provide Air Force leadership with DoD Office of Inspector General findings and recommendations specific to the Air Force’s compliance with the Federal Information Security Modernization Act of 2014.

Oct. 5, 2022

Project Announcement: Audit of DoD Training of Ukrainian Armed Forces (Project No. D2023-D000RH-0003.000)

We plan to begin the subject audit in October 2022. The objective of this audit is to determine the extent to which the DoD is training the Ukrainian Armed Forces to operate and maintain U.S.-provided defense articles. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Oct. 3, 2022

Project Announcement: Audit of Department of Defense’s Implementation and Oversight of the Controlled Unclassified Information Program (Project No. D2022-D000CR-0177.000)

We plan to begin the subject audit in October 2022. We are conducting the audit at the direction of the Senate Armed Services Committee. The objective of this audit is to determine the extent to which the Department of Defense (DoD) developed guidance, conducted training, and oversaw the implementation of the DoD Controlled Unclassified Information (CUI) Program. We will also review a sample of CUI documents from selected DoD Components and contractors to determine whether the documents are properly marked. We may revise the objective as the audit proceeds, and we will also consider suggestions from management on additional or revised objectives.

Sept. 28, 2022

Audit of the DoD Component Insider Threat Reporting to the DoD Insider Threat Management and Analysis Center (DODIG-2022-141)

Publicly Released: September 30, 2022

The objective of this audit was to determine whether DoD Components reported insider threat incidents to the DoD Insider Threat Management and Analysis Center in accordance with DoD guidance.

Sept. 27, 2022

Independent Auditor’s Report on the Agreed-Upon Procedures for Reviewing the FY 2022 Civilian Payroll Withholding Data and Enrollment Information (DODIG-2022-140)

Publicly Released: September 28, 2022

We performed the procedures described in the Enclosure to this document. These procedures were agreed to by the Chief Financial Officer and the Inspector General of the U.S. Office of Personnel Management (OPM). We performed these procedures solely to assist in assessing the reasonableness of the employee withholdings and employer contributions that the Defense Finance and Accounting Service (DFAS) reported on Standard Form 2812, “Report of Withholdings and Contributions for Health Benefits, Life Insurance, and Retirement,” for the pay periods ending August 28, 2021, January 29, 2022, and February 26, 2022. We also performed these procedures to assist OPM in assessing the reasonableness of the amounts reported in the Supplemental Semiannual Headcount Reports as of September 2021 and March 2022.