Jan. 24, 2022

Project Announcement: Audit of the Army’s Use of Public-Private Partnerships for Depot-Level Maintenance (Project No. D2022-D000AH-0050.000)

We plan to begin the subject audit in January 2022. The objective of this audit is to determine whether Army officials established baselines and metrics to measure benefits from their public-private partnerships for depot-level maintenance in accordance with Federal and DoD policies, and whether those benefits have been realized. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 18, 2022

Project Announcement: Audit of DoD Emergency Medical Care for Victims of Sexual Assault (Project No. D2022-D000AW-0031.000)

We plan to begin the subject audit in January 2022. The objective of this audit is to determine whether the DoD provided emergency medical care to victims of sexual assault at selected DoD medical treatment facilities in accordance with Federal and DoD policies. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 18, 2022

Project Announcement: Reannouncement of the Oversight of the Statement on Standards for Attestation Engagements No. 18 Examination of the Government-Furnished Property System (Project No. D2022-D000FE-0066.000)

We are reannouncing the subject audit, announced January 4, 2022 (attached), to inform you of changes to the examination period. The examination period was October 1, 2021, through June 30, 2022, which was not consistent with the contract. The reannounced examination period is February 1, 2022, through July 31, 2022. We will use the points of contact assigned from the original audit announcement and will maintain the original announcement project number.

Jan. 10, 2022

Project Announcement: External Peer Review of the Army Internal Review Program (Project No. D2022-DEV0SO-0055.000)

The Government Auditing Standards require that an audit organization performing audits undergo an external peer review every 3 years by an organization that is independent of the organization being reviewed. Our objective is to determine, for the 3-year period ended December 31, 2021, whether the quality control system for the Army Internal Review Program was designed to provide reasonable assurance that the policies and procedures related to its system of audit quality were suitably designed, operating effectively, and complied with in practice.

Jan. 10, 2022

Project Announcement: External Peer Review of the United States Special Operations Command, Office of the Inspector General, Audit Division (Project No. D2022-DEV0SO-0056.000)

The Government Auditing Standards require that an audit organization performing audits in accordance with the Government Auditing Standards undergo an external peer review every 3 years by an organization that is independent of the organization being reviewed. Our objective is to determine, for the 3-year period ended December 31, 2021, whether the quality control system for the Audit Division of the United States Special Operations Command, Office of Inspector General, was designed to provide reasonable assurance that the policies and procedures related to the system of audit quality were suitably designed, operating effectively, and complied with in practice.

Jan. 6, 2022

Project Announcement: Oversight of the Audit of the FY 2022 Department of the Air Force General Fund Financial Statements (Project No. D2022-D000FT-0073.000)

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 Department of the Air Force General Fund Financial Statements. We contracted with the independent public accounting firm of Ernst & Young, LLP (EY), to audit the Department of the Air Force General Fund Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021. The objective of EY’s audit is to determine whether the FY 2022 Department of the Air Force General Fund Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States of America. The objective of our oversight project is to provide contract oversight of EY’s audit of the Department of the Air Force General Fund Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021, and to determine whether EY complied with applicable auditing standards.

Jan. 6, 2022

Project Announcement: Oversight of the Audit of the FY 2022 Department of the Air Force Working Capital Fund Financial Statements (Project No. D2022-D000FT-0074.000)

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 Department of the Air Force Working Capital Fund Financial Statements. We contracted with the independent public accounting firm of Ernst & Young, LLP (EY) to audit the Department of the Air Force Working Capital Fund Financial Statements as of and for the fiscal years ending September 30, 2022 and September 30, 2021. The objective of EY’s audit is to determine whether the FY 2022 Department of the Air Force Working Capital Fund Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States of America. The objective of our oversight project is to provide contract oversight of EY’s audit of the Department of the Air Force Working Capital Fund Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021, and to determine whether EY complied with applicable auditing standards. We will execute the contractor’s audit procedures associated with reviews of transactions and facilities that are Special Access Program, TOP SECRET, and TOP SECRET/Sensitive Compartmented Information and provide an unclassified version of the results of our review to EY to use in developing its overall audit conclusions.

Jan. 6, 2022

Project Announcement: Oversight of the FY 2022 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. D2022- D000FT-0075.000)

Our planned oversight will begin immediately. The Department of the Air Force requested a Statements on Standards for Attestation Engagements No. 18 (SSAE 18) examination of the Defense Enterprise Account and Management System (DEAMS) as of June 30, 2022. 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, 2022. The objective of our project is to provide contract oversight of EY’s attestation examination and determine whether EY complied with the contract and applicable attestation and generally accepted government auditing standards.

Jan. 6, 2022

Project Announcement: Audit of the DoD Agency-Wide Basic Financial Statements as of and for the Fiscal Years Ending September 30, 2022, and September 30, 2021 (Project No. D2022-D000FV-0071.000)

We plan to begin the subject audit in January 2022. The Chief Financial Officers Act of 1990, as amended, requires the DoD Inspector General to audit the DoD Agency-Wide Consolidated Balance Sheet, Consolidated Statement of Net Cost, Consolidated Statement of Changes in Net Position, Combined Statement of Budgetary Resources, and related notes (Basic Financial Statements) as of and for the fiscal years ending September 30, 2022, and September 30, 2021. The objective of our audit is to determine whether the DoD Agency-Wide Basic Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021, taken as a whole, are presented fairly, in all material respects, and in conformity with accounting principles generally accepted in the United States of America. We will also determine whether these principles are consistently applied.

Jan. 5, 2022

Project Announcement: Oversight of the Audit of the FY 2022 Defense Health Program Financial Statements (Project No. D2022-D000FT-0078.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the Defense Health Program Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C. (Kearney & Company) to audit the Defense Health Program Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021. The objective of Kearney & Company’s audit is to determine whether the FY 2022 Defense Health Program Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States of America. The objective of our oversight project is to provide contract oversight of Kearney & Company’s audit of the Defense Health Program Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021, and to determine whether Kearney & Company complied with applicable auditing standards.