Jan. 23, 2023

Evaluation of Military Criminal Investigative Organizations’ Major Procurement Fraud Programs (DODIG-2023-045)

Publicly Released: January 25, 2023

The objective of this evaluation was to determine whether the Military Criminal Investigation Organizations’ major procurement fraud investigations comply with DoD, Service, and MCIO policy. The investigations under review covered fraud offenses with an alleged loss of $500,000 or more; corruption involving bribery, gratuities, or conflicts of interest; and defective product, non-conforming product, counterfeit material (equipment and supplies), and product substitution.

Jan. 23, 2023

Project Announcement: Evaluation of the U.S. Cyber Command Operational Relationship with the National Security Agency (Project No. D2023-DEV0SI-0075.000)

We are conducting this evaluation in response to a congressional request. The objective of this evaluation is to review the U.S. Cyber Command’s operational relationship and intelligence mission interoperability with the National Security Agency.

Jan. 20, 2023

Project Announcement: Review of the DoD’s Use of Statement on Standards for Attestation Engagements Number 18 (SSAE-18) (Project No. D2023-D000FI-0040.000)

We plan to begin the subject audit in January 2023. The objective of this review is to determine whether the DoD is effectively planning for and using SSAE-18 engagements to improve financial statement audit readiness and efficiency. We will assess DoD management’s planning for and use of SSAE-18 Attestation Engagement, System and Organization Controls 1 (SOC 1) reports over service providers. We will also assess the DoD user entities’ implementation of complementary user entity controls (CUECs) by organizations relying on the SSAE-18 reports. We may revise the objective as the review proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 12, 2023

Evaluation of Cybersecurity Controls on the DoD’s Secure Unclassified Network (DODIG-2023-044)

Publicly Released: January 17, 2023

The objective of this evaluation was to determine whether the DoD developed, implemented, maintained, and updated security and governance controls to protect the Secure Unclassified Network, and the data and technologies that reside on it, from internal and external threats.

Jan. 12, 2023

Project Announcement: Evaluation of the U.S. European Command’s Planning and Execution of Ground Transportation of Equipment to Support Ukraine From Port to Transfer Locations (Project No. D2023-DEV0PD-0070.000)

We plan to begin the subject evaluation in January 2023. The objective of this evaluation is to determine the extent to which the U.S. European Command and U.S. Army Europe implemented security and accountability controls for moving U.S. equipment authorized for support to Ukraine from European ports to strategic transfer and storage locations using ground transportation.

Jan. 9, 2023

External Peer Review of the Army Internal Review Program (DODIG-2023-042)

Publicly Released: January 11, 2023

This final report provides the results of the DoD Office of Inspector General’s external peer review on the Army Internal Review Program.

Jan. 9, 2023

Project Announcement: Evaluation of Land-based Security Controls for Equipment Being Transferred to Ukraine (Project No. D2023-DEV0PC-0066.000)

We plan to begin the subject evaluation in January 2023. The objective of this evaluation is to determine the extent to which the DoD implemented security controls for multimodal cargo headed to Ukraine via land-based means in the U.S. European Command area of responsibility in accordance with the Defense Transportation Regulation and DoD policies. We will perform the evaluation at the Poland logistics hub in Zamość, Poland and Headquarters, U.S. Army Europe and Africa, Germany.

Jan. 6, 2023

Project Announcement: Oversight of the Audit of the FY 2023 Defense Logistics Agency General Fund Financial Statements (Project No. D2023-D000FE-0047.000)

The objective of EY’s audit is to determine whether the FY 2023 Defense Logistical Agency 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 and to determine whether EY complied with applicable auditing standards.

Jan. 6, 2023

Project Announcement: Oversight of the Audits of the FY 2023 U.S. Army Corps of Engineers Sub-Allotted Funds Financial Statements (Project No. D2023-D000FI-0039.000)

Our planned oversight will begin immediately. The U.S. Army Corps of Engineers management requested the audits of the U.S. Army Corps of Engineers Sub-Allotted Funds Financial Statements.

Jan. 6, 2023

Project Announcement: Oversight of the Audit of the FY 2023 Security Assistance Accounts Financial Statements (Project No. D2023-D000FP-0035.000)

Our planned oversight will begin immediately. The Chief Financial Officers Act of 1990, as amended, requires this audit.