Feb. 7, 2023

Project Announcement: Audit of the DoD Award and Administration of Noncompetitively Awarded Contracts in Support of Ukraine (Project No. D2023-D000RH-0082.000)

We plan to begin the subject audit in February 2023. The objective of this audit is to determine whether DoD contracting officials properly awarded and administered noncompetitively awarded contracts in support of the Ukraine response, according to Federal and DoD Regulations. We may issue separate reports covering the award and the administration of contracts, revise the objective as the audit proceeds, and will also consider suggestions from management for additional or revised objectives. We will identify locations to visit during the audit.

Jan. 23, 2023

Project Announcement: Audit of Explosives Safety and Munitions Risk Management in Support of Ukraine Operations (Project No. D2023-D000RH-0055.000)

The objective of this audit is to determine whether the DoD is executing Explosives Safety and Munitions Risk Management for explosives and munitions provided to assist Ukraine operations in accordance with Federal and DoD policies.

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. 17, 2023

Project Announcement: Evaluation of DoD’s Enhanced End-Use Monitoring of Defense Articles Provided to Ukraine (Project No. D2023-DEV0PC-0073.000)

We plan to begin the subject evaluation in January 2023. The objective of this evaluation is to determine the extent to which the DoD is conducting Enhanced End-Use Monitoring (EEUM) of defense articles provided to Ukraine in accordance with DoD policy. We may revise the objective as the evaluation proceeds, and we will consider suggestions from management for additional or revised objectives.

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

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 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.

Jan. 6, 2023

Project Announcement: Oversight of the Audit of the FY 2023 U.S. Army Corps of Engineers–Civil Works Financial Statements (Project No. D2023-D000FI-0038.000)

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

Jan. 6, 2023

Project Announcement: Oversight of the Audit of the FY 2023 U.S. Transportation Command Working Capital Fund Financial Statements (Project No. D2023-D000FL-0044.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the U.S. Transportation Command Working Capital Fund Financial Statements.

Jan. 6, 2023

Project Announcement: Oversight of the Audit of the FY 2023 U.S. Special Operations Command General Fund Financial Statements (Project No. D2023-D000FP-0045.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the U.S. Special Operations Command General Fund Financial Statements.