March 8, 2021

Project Announcement: External Peer Review of the National Guard Bureau Internal Review Office (Project No. D2021-DEV0SO-0100.000)

We will begin the subject peer review in March 2021. 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 February 28, 2021, whether the quality control system for the National Guard Bureau Internal Review Office was designed to provide reasonable assurance that the policies and procedures related to its system of audit quality are suitably designed, operating effectively, and complied with in practice.

March 3, 2021

Project Announcement: Audit of DoD Hotline Allegations Concerning the Defense Ordnance Technology Consortium Award Process (Project No. D2021-D000AX-0103.000)

We plan to begin the subject audit in March 2021. We are conducting this audit in response to allegations to the DoD Hotline. The objective of this audit is to determine whether Army contracting personnel competed and awarded Other Transaction prototype projects for the Defense Ordnance Technology Consortium in accordance with applicable Federal laws 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.

Feb. 22, 2021

Project Announcement: Quality Control Review of the BKD LLP Fiscal Year 2019 Single Audit of MRIGlobal and Related Entities (Project No. D2021-DEV0SO-0097.000).

We will be performing a quality control review on the single audit of the MRIGlobal and Related Entities fiscal year ended September 30, 2020, under Project No. D2021-DEV0SO0097.000. The single audit is required by Title 2 Code of Federal Regulations part 200, “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.” The objective of our review is to determine whether the audit was performed in accordance with Federal requirements and applicable auditing standards.

Feb. 22, 2021

Project Announcement: Evaluation of Aircraft High-Altitude Electromagnetic Pulse (HEMP) Life Cycle Testing and Test Facility Infrastructure (Project No. D2021-DEV0SN-0095.000)

We plan to begin the evaluation in February 2021. The objective of this evaluation is to determine the extent to which DoD Program Managers for mission critical aircraft are planning and conducting high-altitude electromagnetic pulse (HEMP) life cycle testing in accordance with DoD Instruction 3150.09, "The Chemical, Biological, Radiological, and Nuclear (CBRN) Survivability Policy," April 8, 2015. The evaluation will also determine whether HEMP testing facilities possess the necessary infrastructure to support mission critical aircraft life cycle testing. We may revise the objective as the evaluation proceeds, and we will also consider suggestions from management for additional or revised objectives.

Feb. 19, 2021

Project Announcement: Evaluation of the Air Force Selection Process for the Permanent Location of the U.S. Space Command Headquarters (Project No. D2021-DEV0SO-0099.000)

We plan to begin the subject evaluation in February 2021. The objective of this evaluation is to review the basis for selecting Huntsville, Alabama, as the preferred permanent location of the U.S. Space Command headquarters.

Feb. 18, 2021

Project Announcement: Audit of TRICARE Ambulance Transportation Reimbursements (Project No. D2021-D000AX-0073.000)

We plan to begin the subject audit in February 2021. The objective of this audit is to determine whether the DoD paid providers for ambulance transport claims in accordance with TRICARE reimbursement requirements. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Feb. 17, 2021

Project Announcement: Audit of DoD Implementation of the DoD Coronavirus Disease–2019 Vaccine Distribution Plan (Project Number D2021-D000AH‐0098.000)

We plan to begin this audit in February 2021. The objective of this audit is to determine whether DoD officials effectively distributed and administered coronavirus disease–2019 vaccines to DoD's workforce in accordance with DoD guidance. We may revise the objective as the audit proceeds, and will also consider suggestions from management for additional or revised objectives.

Feb. 16, 2021

Project Announcement: Audit of the DoD Maintenance of Space Launch Equipment and Facilities (Project No. D2021-D000RH-0094.000)

We plan to begin the subject audit in February 2021. The objective of this audit is to determine the extent to which the DoD maintained the equipment and infrastructure needed to support space launches and whether DoD facilities can support launch requirements. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Feb. 11, 2021

Project Announcement: Termination of the Evaluation of U.S. Central Command’s Defense of Critical Assets Within its Area of Responsibility Against Missiles and Unmanned Aircraft Systems (Project No. D2020-DEV0PC-0079.000)

We announced the subject evaluation on February 18, 2020 (attached). The objective was to determine whether U.S. Central Command is prepared to defend critical assets within its area of responsibility against missile and unmanned aircraft system threats. We are terminating this evaluation because of the ongoing COVID-19 pandemic and travel restrictions. On March 12, 2020, the Secretary of Defense issued travel restrictions to OCONUS, affecting our anticipated evaluation scope and methodology. We suspended this project on March 17, 2020, with the intention to continue after returning to normal operations. The continued COVID-19 pandemic limits our ability to perform the project efficiently due to security classifications concerns.

Feb. 11, 2021

Project Announcement: Oversight of the Audit of the FY 2021 Defense Health Agency Contract Resource Management Financial Statements (Project No. D2021-D000FT-0077.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the Defense Health Agency Contract Resource Management Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C., to audit the Defense Health Agency Contract Resource Management Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020. The objective of Kearney & Company’s audit is to determine whether the FY 2021 Defense Health Agency Contract Resource Management Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States. The Defense Health Agency Contract Resource Management, although not subject to formal financial statement reporting requirements, must submit financial statements to support the preparation of the DoD Agency-Wide Financial Statements. The objective of our oversight project is to provide contract oversight of Kearney & Company’s audit of the Defense Health Agency Contract Resource Management Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020, to determine whether Kearney & Company complied with applicable auditing standards.