Jan. 5, 2023

Project Announcement: Oversight of the FY 2023 Department of the Air Force Statements on Standards for Attestation Engagement No. 18, System and Organization Controls Examination of the Defense Enterprise Accounting and Management System (Project No. D2023- D000FT-0060.000)

The Department of the Air Force requested a Statements on Standards for Attestation Engagements No. 18 (SSAE 18) examination of the Defense Enterprise Accounting and Management System (DEAMS) as of June 30, 2023. We contracted with the independent public accounting firm of Ernst & Young LLP (EY) to perform the SSAE 18 examination of DEAMS. The objective of EY’s attestation examination is to issue an opinion on the Department of the Air Force’s description of DEAMS and the suitability of the design of controls to achieve the related control objectives as of June 30, 2023. The objective of our oversight project is to provide contract oversight of EY’s attestation examination and determine whether EY complied with applicable attestation and generally accepted government auditing standards.

Jan. 4, 2023

Project Announcement: Audit of the DoD’s Execution of Funds to Assist Ukraine (Project No. D2023-D000FL-0046.000)

We plan to begin the subject audit in January 2023. The objective of this audit is to determine whether the DoD used the Ukraine assistance funds in accordance with Federal laws and DoD policies. The President signed the Ukraine Supplemental Appropriations Acts with the purpose of responding to the situation in Ukraine. This audit will determine whether the appropriated funds meet that purpose.

Dec. 14, 2022

Project Announcement: Audit of DoD’s Implementation of the Cybersecurity Information Sharing Act of 2015 (Project No. D2023-D000CU-0030.000)

We plan to begin the subject audit in December 2022.

Dec. 12, 2022

Project Announcement: Audit of the DoD’s Controls for Validating and Responding to Ukraine’s Requests for Military Equipment and Assistance (Project No. D2023-D000RH-0034.000)

We plan to begin the subject audit in December 2022.

Dec. 5, 2022

Project Announcement: Evaluation of the Military Criminal Investigative Organizations’ Undercover Operations Programs (Project No. D2023-DEV0SO-0031.000)

We plan to begin the subject evaluation in December 2022.

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.