Dec. 1, 2022

Project Announcement: Oversight of the Audit of the FY 2023 U.S. Department of the Army General Fund Financial Statements (Project No. D2023-D000FI-0028.000)

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

Dec. 1, 2022

Project Announcement: Oversight of the Audit of FY 2023 U.S. Department of the Army Working Capital Fund Financial Statements (Project No. D2023-D000FI-0029.000)

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

Nov. 16, 2022

Project Announcement: Review of DoD’s Co-Location Policies to Support Dual-Military Marriages (Project No. D2023-D0DIEM-0025.000)

We plan to begin the subject review in November 2022. The objective of this review is to determine the extent to which the DoD’s co-location policies support dual-military marriages. We may revise the objective as the review proceeds, and we will also consider suggestions from management for additional or revised objectives.

Nov. 14, 2022

Project Announcement: FY 2023 Review of the DoD’s Compliance with the Federal Information Security Modernization Act of 2014 (Project No. D2023-D000CP-0026.000)

We plan to begin the subject review in November 2022. Public Law 113-283, title III, section 3555, "Federal Information Security Management Act of 2014," December 18, 2014, requires each Federal agency to conduct an annual independent evaluation to determine the effectiveness of the agency's information security program and practices. The objective of this review is to determine the effectiveness of the DoD’s information security policies, procedures, and practices and provide an annual independent evaluation in accordance with the Federal Information Security Modernization Act of 2014. We may revise the objective as the review proceeds, and we will also consider suggestions from management for additional or revised objectives.

Nov. 9, 2022

Project Announcement: Reannouncement of the Evaluation of Incurred Cost Audits Performed by Non-Federal Auditors for Compliance with the Government Auditing Standards (Project No. D2023-DEV0SO-0010.000)

We are reannouncing the subject evaluation, announced October 3, 2022 (attached), to inform you of changes to the sample period of audits completed by non-Federal auditors. The sample period that we announced was September 1, 2019, through September 30, 2020, which was a typographical error. The sample period we plan to use covers September 1, 2019 through September 30, 2022.

Nov. 4, 2022

Project Announcement: Oversight of the Army Statement on Standards for Attestation Engagements No. 18 (SSAE 18), System and Organization Controls Examination of the System Supporting the Delivery of Munitions Inventory Management Services as of June 30, 2023 (Project No. D2023-D000FI-0022.000)

Our planned oversight will begin immediately. The Assistant Secretary of the Army (Financial Management and Comptroller) requested an SSAE 18 examination of the Army's System Supporting the Delivery of Munitions Inventory Management Services as of June 30, 2023. We contracted with the independent public accounting firm of KPMG, LLP, to perform this examination.

Nov. 4, 2022

Project Announcement: Oversight of the Army Statement on Standards for Attestation Engagements No. 18 (SSAE 18), System and Organization Controls Examination of the General Fund Enterprise Business System for the Period of October 1, 2022, through June 30, 2023 (Project No. D2023-D000FI-0024.000)

Our planned oversight will begin immediately. The Assistant Secretary of the Army (Financial Management and Comptroller) requested an SSAE 18 examination of the General Fund Enterprise Business System (GFEBS) administration and operational support services for the period of October 1, 2022, through June 30, 2023. We contracted with the independent public accounting firm of KPMG, LLP, to perform this examination.

Oct. 24, 2022

Project Announcement: Audit of the U.S. Army Corps of Engineers Management of Army Military Construction Projects (Project No. D2023-D000AV-0018.000)

We plan to begin the subject audit in October 2022. The objective of this audit is to determine whether the U.S. Army Corps of Engineers managed the schedules and costs of Army military construction projects performed in the continental United States in accordance with Federal and DoD policies.

Oct. 24, 2022

Project Announcement: Evaluation of Combatant Command Military Deception Planning (Project No. D2023-DEV0PD-0019.000)

We plan to begin the subject evaluation in November 2022. The objective of this evaluation is to determine the extent to which the combatant commands have effectively conducted military deception (MILDEC) planning in support of ongoing operations.

Oct. 24, 2022

Project Announcement: Quality Control Review of the FY 2021 Single Audit of Advanced Technology International (Project No. 2023-DEV0SO-0008.000)

We will be performing a quality control review of the FY 2021 single audit of Advanced Technology International under Project No. 2023-DEV0SO-0008.000.