Jan. 12, 2022

Audit of the Department of Defense Foreign Military Sales Acquisition Process (DODIG-2022-053)

Publicly Released: January 14, 2022

The objective of this audit was to determine whether the DoD managed the acquisition of defense articles and services to meet partner country foreign military sales (FMS) requirements, and whether the metrics used by DoD components maximize the results of the FMS acquisition process. This audit focused on the timeliness of the DoD FMS acquisition process and the accuracy of FMS acquisition data that the DoD reported to Congress.

Jan. 11, 2022

Audit of the Defense Health Agency’s Reporting of Improper Payment Estimates for the Military Health Benefits Program (DODIG-2022-052)

Publicly Released: January 13, 2022

The objective of the audit was to determine whether the Defense Health Agency (DHA) accurately identified and reported improper payments as required by the Payment Integrity Information Act of 2019 (PIIA).

Jan. 6, 2022

Project Announcement: Oversight of the Audit of the FY 2022 Department of the Air Force Working Capital Fund Financial Statements (Project No. D2022-D000FT-0074.000)

Our planned oversight will begin immediately. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Act, the DoD Office of Inspector General is the principal auditor for the Department of the Air Force Working Capital Fund Financial Statements. We contracted with the independent public accounting firm of Ernst & Young, LLP (EY) to audit the Department of the Air Force Working Capital Fund Financial Statements as of and for the fiscal years ending September 30, 2022 and September 30, 2021. The objective of EY’s audit is to determine whether the FY 2022 Department of the Air Force Working Capital Fund Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States of America. The objective of our oversight project is to provide contract oversight of EY’s audit of the Department of the Air Force Working Capital Fund Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021, and to determine whether EY complied with applicable auditing standards. We will execute the contractor’s audit procedures associated with reviews of transactions and facilities that are Special Access Program, TOP SECRET, and TOP SECRET/Sensitive Compartmented Information and provide an unclassified version of the results of our review to EY to use in developing its overall audit conclusions.

Jan. 6, 2022

Project Announcement: Oversight of the FY 2022 Department of the Air Force Statements on Standards for Attestation Engagement No. 18, System and Organization Controls Examination of the Defense Enterprise Accounting and Management System (Project No. D2022- D000FT-0075.000)

Our planned oversight will begin immediately. The Department of the Air Force requested a Statements on Standards for Attestation Engagements No. 18 (SSAE 18) examination of the Defense Enterprise Account and Management System (DEAMS) as of June 30, 2022. We contracted with the independent public accounting firm of Ernst & Young, LLP (EY), to perform the SSAE 18 examination of DEAMS. The objective of EY’s attestation examination is to issue an opinion on the Department of the Air Force’s description of DEAMS and the suitability of the design of controls to achieve the related control objectives as of June 30, 2022. The objective of our project is to provide contract oversight of EY’s attestation examination and determine whether EY complied with the contract and applicable attestation and generally accepted government auditing standards.

Jan. 6, 2022

Project Announcement: Audit of the DoD Agency-Wide Basic Financial Statements as of and for the Fiscal Years Ending September 30, 2022, and September 30, 2021 (Project No. D2022-D000FV-0071.000)

We plan to begin the subject audit in January 2022. The Chief Financial Officers Act of 1990, as amended, requires the DoD Inspector General to audit the DoD Agency-Wide Consolidated Balance Sheet, Consolidated Statement of Net Cost, Consolidated Statement of Changes in Net Position, Combined Statement of Budgetary Resources, and related notes (Basic Financial Statements) as of and for the fiscal years ending September 30, 2022, and September 30, 2021. The objective of our audit is to determine whether the DoD Agency-Wide Basic Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021, taken as a whole, are presented fairly, in all material respects, and in conformity with accounting principles generally accepted in the United States of America. We will also determine whether these principles are consistently applied.

Jan. 6, 2022

Project Announcement: Oversight of the Audit of the FY 2022 Department of the Air Force General Fund Financial Statements (Project No. D2022-D000FT-0073.000)

Our planned oversight will begin immediately. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Act, the DoD Office of Inspector General is the principal auditor for the Department of the Air Force General Fund Financial Statements. We contracted with the independent public accounting firm of Ernst & Young, LLP (EY), to audit the Department of the Air Force General Fund Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021. The objective of EY’s audit is to determine whether the FY 2022 Department of the Air Force General Fund Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States of America. The objective of our oversight project is to provide contract oversight of EY’s audit of the Department of the Air Force General Fund Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021, and to determine whether EY complied with applicable auditing standards.

Jan. 6, 2022

Evaluation of Contract Monitoring and Management for Project Maven (DODIG-2022-049)

Publicly Released: January 10, 2022

The objective of this evaluation was to determine whether the Army Contracting Command (ACC), the Army Research Laboratory (ARL), and the Algorithmic Warfare Cross-Functional Team (AWCFT, also known as Project Maven) monitored Project Maven contracts in accordance with the Federal Acquisition Regulation (FAR), Defense Federal Acquisition Regulation Supplement (DFARS), and DoD policy.

Jan. 5, 2022

Project Announcement: Oversight of the Audit of the FY 2022 Defense Health Program Financial Statements (Project No. D2022-D000FT-0078.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the Defense Health Program Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C. (Kearney & Company) to audit the Defense Health Program Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021. The objective of Kearney & Company’s audit is to determine whether the FY 2022 Defense Health Program Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States of America. The objective of our oversight project is to provide contract oversight of Kearney & Company’s audit of the Defense Health Program Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021, and to determine whether Kearney & Company complied with applicable auditing standards.

Jan. 5, 2022

Project Announcement: Oversight of the Audit of the FY 2022 DoD Medicare-Eligible Retiree Health Care Fund Financial Statements (Project No. D2022-D000FT-0079.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the DoD Medicare-Eligible Retiree Health Care Fund Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C. (Kearney & Company) to audit the DoD Medicare-Eligible Retiree Health Care Fund Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021. The objective of Kearney & Company’s audit is to determine whether the FY 2022 DoD Medicare-Eligible Retiree Health Care Fund Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States of America. The objective of our oversight project is to provide contract oversight of Kearney & Company’s audit of the DoD MedicareEligible Retiree Health Care Fund Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021, and to determine whether Kearney & Company complied with applicable auditing standards.

Jan. 5, 2022

Audit of DoD Maintenance of Space Launch Equipment and Facilities (DODIG-2022-048)

Publicly Released: January 7, 2022

The objective of this audit was to determine the extent to which the DoD maintained the equipment and infrastructure needed to support space launches and whether DoD facilities could support future launch requirements. We reviewed the Space Force’s maintenance of launch range items at Vandenberg Space Force Base, California, and Patrick Space Force Base, Florida, and we determined whether range items enabled successful space launches.