HomeReportsAudits and Evaluations

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

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.

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.

Dec. 28, 2018

Evaluation of Social Media Exploitation Procedures Supporting Operation Inherent Resolve (OIR) DODIG-2019-042

The report is classified. To file a Freedom of Information Act request, please submit a request to FOIA Online.

Dec. 27, 2018

U.S. Air Forces in Europe Plans for the Procurement and Pre-Positioning of Deployable Air Base Kits DODIG-2019-040

We determined whether U.S. Air Forces in Europe (USAFE) developed a plan for procuring and pre‑positioning Deployable Air Base System-Facilities, Equipment, and Vehicles Kits (Deployable Air Base Kits) within the U.S. European Command area of responsibility.

Dec. 21, 2018

Reporting of Improper Payments for the Defense Finance and Accounting Service Commercial Pay Program DODIG-2019-039

We determined whether the DoD developed accurate and complete improper payment estimates for the Defense Finance and Accounting Service (DFAS) Commercial Pay Program during the first two quarters of FY 2018.

Dec. 19, 2018

Followup of Delinquent Medical Service Account Audits DODIG-2019-038

We determined whether the Office of the Under Secretary of Defense (Health Affairs), Defense Health Agency (DHA), Navy Bureau of Medicine and Surgery (BUMED), U.S. Army Medical Command (MEDCOM), and Air Force Surgeon General implemented actions to correct problems identified in six prior DoD Office of Inspector General (OIG) reports related to the collection of outstanding balances of medical service accounts (accounts) for patients authorized to receive care in military medical treatment facilities. We also summarized systemic issues related to accounts identified in these prior reports, as well as new issues identified during our followup review.