July 15, 2024

Management Advisory: Audit of Remote Maintenance and Distribution Cell–Ukraine Restructuring Contract Invoice Oversight (Report No. DODIG‑2024‑108)

This management advisory provides the results of the DoD Office of Inspector General’s audit. During our audit of Remote Maintenance and Distribution Cell–Ukraine Restructuring Contract (D2023-D000AX-0116.000), we identified issues that resulted in multiple improper payments. In addition, we found that the contracting officer waived the COR review and approval of invoices as well as relied on the Defense Contract Audit Agency’s closeout audits, which primarily focus on indirect cost rates and not on whether invoiced amounts were allowable, allocable, or reasonable.

July 11, 2024

Management Advisory: Non-DoD Solid Waste Burning At or Near DoD-Occupied Sites (Report No. DODIG‑2024‑107)

This final management advisory provides the results of the DoD Office of Inspector General’s review of the process for identifying and reporting non-DoD solid waste burning at or near DoD-occupied sites.

July 9, 2024

Audit of the DoD’s Development and Maintenance of the Digital Modernization Strategy (Report No. DODIG‑2024‑104)

The objective of this audit was to determine whether the DoD developed and maintained the Digital Modernization Strategy in accordance with Office of Management and Budget Circular No. A-130.

July 2, 2024

DoD Compliance with the Buy American Act for Light Emitting Diode Lighting Improvement Projects (Report No. DODIG‑2024‑102)

The objective of this audit was to determine whether DoD officials complied with the Buy American Act and provided the best value to the DoD when procuring light emitting diode lighting improvement projects using energy savings contracts.

June 25, 2024

Project Announcement: Review of the DoD’s Involvement in Facilitating the Delivery of Humanitarian Aid to Gaza Through the Maritime Corridor (Project No. D2024-D000RJ-0144.000)

The purpose of this memorandum is to notify you that we plan to begin the subject review in June 2024. The objective of this review is to assess the effectiveness of the DoD’s efforts to facilitate the delivery of humanitarian aid to Gaza. We intend to first assess the DoD’s roles, responsibilities, and controls related to facilitating the delivery of humanitarian aid to Gaza through the maritime corridor.

June 25, 2024

Audit of Remote Maintenance and Distribution Cell–Ukraine Restructuring Contract Surveillance Planning and Contractor Oversight (Report No. DODIG‑2024‑101)

The objective of this audit was to determine whether Army contracting personnel acted in accordance with Federal and DoD policies.

June 21, 2024

Audit of Climate Change Adaptation and Facility Resilience at Military Installations in California (Report No. DODIG‑2024‑100)

The objective of this audit was to determine whether the Military Services assessed facility resilience and planned for adaptation needed to address climate change and extreme weather events at installations in California. Specifically, we determined whether four installations in California assessed facility resilience and planned for adaptation needed to address the effects of wildfires, drought, and recurrent flooding.

June 18, 2024

Management Advisory: Review of DoD Funds Provided to the People’s Republic of China and Associated Affiliates for Research Activities or Any Foreign Countries for the Enhancement of Pathogens of Pandemic Potential (Report No. DODIG‑2024‑099)

The purpose of this management advisory is to inform Congress and DoD leadership of the results of our review required in response to Public Law 118 31, “National Defense Authorization Act for Fiscal Year 2024,” section 252, “Audit to Identify Diversion of Department of Defense Funding to China’s Research Labs.

June 13, 2024

Audit of Financial Improvement and Audit Remediation Contracts for DoD Components (Report No. DODIG‑2024‑096)

The objective of this audit was to determine whether DoD Components effectively managed Financial Improvement and Audit Remediation (FIAR) contracts. In addition, we determined whether DoD Components awarded support contracts that met the FIAR goal of providing a reliable financial environment and whether they used appropriated funds efficiently when obtaining contractor support.

June 11, 2024

Audit of the DoD’s Revaluation of the Support Provided to Ukraine Through Presidential Drawdown Authority (Report No. DODIG‑2024‑095)

The objective of this audit was to determine the extent and impact of the March 2023 estimation change for valuing assets provided under Presidential Drawdown Authority (PDA ), determine whether DoD Components followed the current policy when updating the value of items provided to the Government of Ukraine through PDA, and assess whether the current PDA valuation policy complies with Federal laws and regulations.