April 27, 2021

External Peer Review of the Army Audit Agency Special Access Program Audits (DODIG-2021-078)

Publicly Released: April 29, 2021

We reviewed the system of quality control for the Army Audit Agency (AAA) Special Access Program (SAP) audits in effect for the 3-year period ended December 31, 2019. A system of quality control encompasses the AAA SAP organizational structure, policies adopted, and procedures established to provide it with reasonable assurance of conforming in all material respects with the Government Auditing Standards and applicable legal and regulatory requirements.

April 26, 2021

Project Announcement: Quality Control Review of Warren Averett, LLC FY 2019 Single Audit of DEFENSEWERX, Inc (Project No. D2021-DEV0SO-0114.000)

We will be performing a quality control review of the FY 2019 single audit of DEFENSEWERX, Inc., under Project No. D2021-DEV0SO-0114.000. We plan to begin the review on May 3, 2021. The single audit is required by Title 2 Code of Federal Regulations part 200, “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.” The objective of our review is to determine whether Warren Averett, LLC performed the FY 2019 single audit of DEFENSEWERX, Inc., in accordance with applicable auditing standards and Federal requirements for single audits.

April 21, 2021

Audit of Other Transactions Awarded Through Consortiums (DODIG-2021-077)

Publicly Released: April 23, 2021

The objective of this audit is to determine whether the DoD planned and executed other transactions (OTs) awarded through consortiums in accordance with applicable other transactional authority laws and regulations. We reviewed a non statistical sample of 13 base OT awards, valued at $24.6 billion that were active in FYs 2018-2019.

April 21, 2021

Project Announcement: Termination of the Audit of the Department of Defense Disposition Analysis of Counter-Small Unmanned Aerial Systems Acquired Through the Urgent Capability Acquisition Process (Project No. D2019-D000AU-0202.000)

We announced the subject audit on August 30, 2019, (attached). The objective was to determine whether DoD Components adequately completed the disposition analysis of Counter-Small Unmanned Aerial Systems acquired through the urgent capability acquisition process in accordance with DoD guidance. We are terminating this audit because the coronavirus disease–2019 pandemic impacted the operational environment and the team’s ability to effectively complete the audit.

April 13, 2021

Project Announcement: Agreed-Upon Procedures for Reviewing the FY 2021 Civilian Payroll Withholding Data and Enrollment Information (Project No. D2021-D000FP-0088.000)

We plan to begin the agreed-upon procedures in April 2021. The Office of Management and Budget Bulletin No. 19-03, “Audit Requirements for Federal Financial Statements,” August 27, 2019, requires that we perform certain agreed-upon procedures on DoD payroll and personnel files. Our objective is to assist the Office of Personnel Management in assessing whether retirement, health benefits, and life insurance withholdings and contributions, as well as enrollment information submitted via the Semiannual Headcount Report by the Defense Finance and Accounting Service for FY 2021 were reasonable.

April 12, 2021

Audit of DoD Infrastructure Planning in Australia (DODIG-2021-075)

This report is classified. To view a redacted copy in the FOIA Reading Room click here.

April 7, 2021

Audit of the U.S. Army Corps of Engineers Use of Undefinitized Contract Actions for the Conversion of Alternate Care Sites in Response to the Coronavirus Disease–2019 Pandemic (DODIG-2021-074)

Publicly Released: April 9, 2021

The objective of this audit was to determine whether U.S Army Corps of Engineers (USACE) officials properly managed undefinitized contract actions (UCAs) for Alternative Care Sites (ACS) constructed in response to the coronavirus disease–2019 (COVID 19) pandemic by definitizing actions within required time limits, conducting analyses of fair and reasonable price determinations, and ensuring profit was adjusted for costs incurred.

April 7, 2021

Project Announcement: Evaluation of DoD Contracting Officer Actions on Terminated Contract Costs (Project No. D2021-DEV0SO-0113.000)

We plan to begin the subject evaluation in April 2021. The objective of this evaluation is to determine the extent to which DoD contracting officers complied with the Federal Acquisition Regulation, DoD policy, and Agency policy when they negotiated the costs on terminated DoD contracts, including those contracts that may have been terminated as a result of the COVID-19 pandemic. To accomplish the objective, we plan to evaluate the DoD contracting officer actions on a representative sample of terminated contracts that were negotiated from January 1, 2018, through December 31, 2020.

April 6, 2021

Audit of Compliance With Defense Health Agency Guidance on the Number of Days Supply of Schedule II Amphetamine Prescriptions Dispensed by Department of Defense Medical Treatment Facilities (DODIG-2021-073)

Publicly Released: April 8, 2021

The objective of this audit was to determine whether DoD medical treatment facilities (MTFs) dispensed the appropriate number of days supply for Schedule II amphetamines, in accordance with Defense Health Agency (DHA) guidance.

April 6, 2021

Project Announcement: Audit of Training Ranges in the U.S. European Command (Project No. D2021-D000RH-0110.000)

We plan to begin the subject audit in April 2021. The objective of this audit is to determine whether select training ranges in Europe have the capability and capacity to support readiness requirements of forces assigned to the U.S. European Command. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.