HomeReportsAudits and Evaluations

Jan. 14, 2019

Project Announcement: Oversight of the Audit of the Department of the Navy Working Capital Fund Financial Statements for FY 2019 (Project No. D2019-D000FS-0084.000)

Our planned oversight will begin immediately. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Chief Financial Officers Act of 1990, the DoD Office of lnspector General is the principal auditor for the Department of the Navy Working Capital Fund Financial Statements.

Jan. 14, 2019

Project Announcement: Oversight of the Audit of the U.S. Navy General Fund Financial Statements for FY 2019 (Project No. D2019-D000FS-0083.000)

Our planned oversight will begin immediately. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Chief Financial Officers Act of 1990, the DoD Office oflnspector General is the principal auditor for the U.S. Navy General Fund Financial Statements.

Jan. 14, 2019

Project Announcement: U.S. and Coalition Efforts to Train, Advise, Assist, and Equip the Iraqi Qwat Khasah (Project No. D2019-DOOSP0-0070.000)

We plan to begin the subject evaluation immediately. Our objective is to determine whether the U.S. and Coalition's train, advise, assist, and equip efforts enable the Iraqi Qwat Khasah special operations infantry units to defeat insurgents in accordance with theatre campaign objectives. We will consider suggestions from management for additional or revised objectives.

Jan. 9, 2019

Summary of Reports Issued Regarding Department of Defense Cybersecurity From July 1, 2017, Through June 30, 2018 DODIG-2019-044

Our objective was to (1) summarize unclassified and classified reports issued and testimonies made from the DoD oversight community and the Government Accountability Office (GAO) between July 1, 2017, and June 30, 2018, that included DoD cybersecurity issues; (2) identify cybersecurity risk areas for DoD management to address based on the five functions of the National Institute of Standards and Technology (NIST), “Framework for Improving Critical Infrastructure Cybersecurity,” April 16, 2018 (Cybersecurity Framework); and (3) identify the open DoD cybersecurity recommendations.

Jan. 9, 2019

Project Announcement: External Peer Review of the Army Internal Review Program (Project No. D2019-DAPOIA-0069.000)

The Office of the Assistant Inspector General for Audit Policy and Oversight will begin the subject review in January 2019. The Government Auditing Standards require that an audit organization performing government audits have an appropriate internal quality control system and undergo and external peer review every three years by an organization that is independent of the organization being reviewed. Our objective is to determine whether the Army Internal Review Program quality control system was suitably designed; and whether the organization complied with its quality control system to provide it with reasonable assurance of conformity with the applicable professional standards for the period ended December 31, 2018.

Jan. 8, 2019

Understanding the Results of the Audit of the DoD FY 2018 Financial Statements

The purpose of this report is to summarize in terms understandable to non‑auditors the purpose, findings, and potential benefits of the DoD’s financial statement audits.

Jan. 7, 2019

Project Announcement: Audit of Jordan Border Program (Project No. D2019-D000RJ-0073.000)

We plan to begin the subject audit in January 2019. Our objective is to determine whether the Defense Threat Reduction Agency (DTRA) is ensuring the contractor provided equipment, training, and sustainment to meet the Jordan Border Security Program requirements. We will consider suggestions from management on additional or revised objectives.

Jan. 7, 2019

Project Announcement: Oversight of the Audit of the FY 2019 U.S. Special Operations Command General Fund Financial Statements (Project No. D20 l 9-D000FP-0089.000)

We plan to begin the subject oversight immediately. We contracted with the independent public accounting firm of Grant Thornton to audit the U.S. Special Operations Command General Fund Financial Statements for fiscal years ending September 30, 2019, and September 30, 2018.

Jan. 3, 2019

U.S. Army Corps of Engineers Oversight of Temporary Emergency Power Contracts Awarded for Hurricanes Harvey and Irma DODIG-2019-043

We determined whether U.S. Army Corps of Engineers (USACE) Pittsburgh District properly monitored contractor performance on temporary emergency power contracts in accordance with applicable Federal and DoD contracting guidance for the disaster recovery response to Hurricanes Harvey and Irma.

Jan. 3, 2019

DoD Civilian Pay Budgeting Process DODIG-2019-041

We determined whether the Office of the Under Secretary of Defense (Comptroller)’s (OUSD[C]) management and oversight of the Military Services’ civilian pay (CIVPAY) budget process assured that the Services’ budgets represented the actual cost of their civilian workforce.