HomeReportsAudits and Evaluations

Feb. 6, 2019

Project Announcement: Oversight of the Audit of the FY 2019 Defense Information Systems Agency Working Capital Fund Financial Statements (Project No. D2019-D000FL-107.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested an audit of the Defense Information Systems Agency Working Capital Fund Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C. (Kearney & Company) to audit the Defense Information System Agency's Working Capital Fund Financial Statements for Fiscal Years ending September 30, 2019, and September 30, 2018. Kearney & Company's objective is to determine whether the FY 2019 Defense Information System Agency's Working Capital Fund Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States. Our objective is to provide contract oversight of Kearney & Company's audit and determine whether Kearney & Company complied with applicable auditing standards.

Feb. 5, 2019

Project Announcement: Evaluation of U.S. Central Command (USCENTCOM) Kinetic Targeting Processes and Reporting Procedures (Project No. D2019-DISPA2-0051.000)

We plan to begin the subject evaluation in February 2019. Our objective is to evaluate USCENTCOM target development and prosecution processes, as well as post-strike collateral damage and civilian casualty assessment activities. We will consider suggestions from management on additional or revised objectives.

Jan. 31, 2019

Independent Auditor’s Report on the FY 2018 DoD Detailed Accounting Report for the Funds Obligated for National Drug Control Program Activities DODIG-2019-049

Public Law 105-277, title VII, “Office of National Drug Control Policy Reauthorization Act of 1998” (the Act), October 21, 1998, requires National Drug Control Program agencies to submit detailed accounting each year to the Director, Office of National Drug Control Policy (ONDCP). The detailed accounting reports all funds expended by the agencies for National Drug Control Program activities during the previous fiscal year. The Act also requires each agency Inspector General to authenticate the detailed accounting before it is submitted to the ONDCP Director (section 1704[d], title 21, United States Code).

Jan. 31, 2019

Independent Auditor’s Report on the FY 2018 DoD Performance Summary Report for the Funds Obligated for National Drug Control Program Activities DODIG-2019-051

The Office of National Drug Control Policy (ONDCP) Circular, “Accounting of Drug Control Funding and Performance Summary,” May 8, 2018, (the Circular) requires each agency for which a Detailed Accounting Submission is required to provide a Performance Summary Report (the Report) to the Director, Office of National Drug Control Policy, by February 1 of each year. The Circular requires the DoD Office of Inspector General (DoD OIG) to review the Report and express a conclusion on the reliability of each assertion made in the Report.

Jan. 31, 2019

DoD Efforts to Train, Advise, Assist, and Equip the Armed Forces of the Republic of the Philippines DODIG-2019-048

We determined whether DoD efforts to train, advise, assist, and equip the Armed Forces of the Philippines (AFP), as articulated by DoD and USPACOM Operation Pacific Eagle–Philippines execute orders, increased the AFP’s capability to counter existing violent extremist organization (VEO) threats and built sustainable AFP capabilities to disrupt, defeat, and deny safe haven to current and future VEOs in the Philippines.

Jan. 29, 2019

Followup Audit on Army’s Business Case Analysis to Transition Human Immunodeficiency Virus Testing In-House DODIG-2019-050

We determined whether the U.S. Army Medical Command (MEDCOM) corrected problems identified in DoD Office of Inspector General report, Report No. DODIG-2017-066, “Army Did Not Support Business Case Analysis Recommending Transition of Human Immunodeficiency Virus Testing,” March 14, 2017.

Jan. 28, 2019

Project Announcement: Audit of Defense Logistics Agency-Energy Reimbursement Process for Refueling Missions within the U.S Central Command and U.S. Africa Command Areas of Responsibility (D2019-D000RJ-0103.000)

We plan to begin the subject audit in January 2019. Our objective is to determine whether the Defense Logistics Agency-Energy and supporting commands are billing and obtaining full reimbursement from partner nations for refueling missions within the U.S. Central Command and U.S. Africa Command areas of responsibility.

Jan. 28, 2019

Interagency Coordination Group of Inspectors General for Guam Realignment Annual Report

Public Law 111-84, “National Defense Authorization Act for Fiscal Year 2010,” section 2835, October 28, 2009, designates the Department of Defense Inspector General as the chairperson of the Interagency Coordination Group of Inspectors General for Guam Realignment. The chairperson is required to provide an annual report to the congressional Defense committees, the Secretary of Defense, and the Secretary of the Interior on the activities of the Interagency Coordination Group and the programs and operations funded with amounts appropriated or otherwise made available for military construction on Guam.

Jan. 28, 2019

Project Announcement: Combatant Command Integration of Space Operations Into Military Deception Plans (Project No. D2019-D000RH-0074.000)

We plan to begin the subject audit in January 2019. Our objective is to determine whether U.S. European Command and U.S. Indo-Pacific Command integrated space operations into military deception plans to protect the United States and its allies against adversarial space capabilities. We will consider suggestions from management on additional or revised objectives.

Jan. 22, 2019

Project Announcement: Audit of the Army Contracting Command-Afghanistan's Policies and Procedures for Contingency Contracting Risks (Project No. D2019-D000RH-0082.000)

We plan to begin the subject audit in January 2019. Our objective is to determine whether the Army Contracting Command-Afghanistan's award and administration of contracts mitigate contingency contracting risks, such as non-performance and improper payments, specific to Afghanistan.