Nov. 4, 2022

Project Announcement: Oversight of the Army Statement on Standards for Attestation Engagements No. 18 (SSAE 18), System and Organization Controls Examination of the General Fund Enterprise Business System for the Period of October 1, 2022, through June 30, 2023 (Project No. D2023-D000FI-0024.000)

Our planned oversight will begin immediately. The Assistant Secretary of the Army (Financial Management and Comptroller) requested an SSAE 18 examination of the General Fund Enterprise Business System (GFEBS) administration and operational support services for the period of October 1, 2022, through June 30, 2023. We contracted with the independent public accounting firm of KPMG, LLP, to perform this examination.

Oct. 24, 2022

Project Announcement: Audit of the U.S. Army Corps of Engineers Management of Army Military Construction Projects (Project No. D2023-D000AV-0018.000)

We plan to begin the subject audit in October 2022. The objective of this audit is to determine whether the U.S. Army Corps of Engineers managed the schedules and costs of Army military construction projects performed in the continental United States in accordance with Federal and DoD policies.

Oct. 19, 2022

Audit of Department of Defense Federal Mall Purchases (DODIG-2023-006)

Publicly Released: October 20, 2022

The objective of this audit was to determine whether the DoD made purchases through Federal Mall (FedMall) in accordance with Federal and DoD policies. To answer this objective, we focused our audit on whether the DoD paid prices for FedMall purchases that were comparable with other commercially available prices for the same items. Additionally, we reviewed whether activities had documentation supporting a requirement or need before making a purchase on FedMall.

Oct. 18, 2022

Military Restriction Investigation: [Redacted], United States Air Force/Air National Guard (DODIG-2023-005)

Publicly Released: October 20, 2022

We conducted this investigation in response to a complaint filed with the Oklahoma Air National Guard 138th Fighter Wing Inspector General (IG) office that alleged that the Subject restricted the Complainant from lawfully communicating with an IG.

Oct. 18, 2022

Project Announcement: Attestation Review of the DoD Counterdrug Program FY 2022 Budget Formulation Compliance Reports (Project No. D2023-D000FT-0015.000)

We plan to begin the subject review in October 2022. We will perform this review in accordance with the Office of National Drug Control Policy Circular “National Drug Control Program Agency Compliance Reviews,” September 9, 2021.

Oct. 18, 2022

Project Announcement: Attestation Review of the DoD Counterdrug Program FY 2022 Detailed Accounting Reports (Project No. D2023-D000FT-0014.000)

We plan to begin the subject review in October 2022. We will perform this review to meet the reporting requirements of Public Law 105-277, “Office of National Drug Control Policy Reauthorization Act of 1998.”

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.