Feb. 11, 2021

Project Announcement: Audit of the Reliability of the DoD Coronavirus Disease–2019 Patient Health Data (Project No. D2021-D000CT-0096.000)

We plan to begin the subject audit in February 2021. The objective of this audit is to determine the extent to which the DoD can rely on its coronavirus disease–2019 patient health data to make public health and clinical care decisions. 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: Oversight of the Audit of the FY 2021 DoD Medicare-Eligible Retiree Health Care Fund Financial Statements (Project No. D2021-D000FT-0076.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the DoD Medicare-Eligible Retiree Health Care Fund Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C., to audit the DoD Medicare-Eligible Retiree Health Care Fund 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 DoD Medicare-Eligible Retiree Health Care Fund Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States. The DoD Medicare-Eligible Retiree Health Care Fund, 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 DoD MedicareEligible Retiree Health Care Fund Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020, to determine whether Kearney & Company complied with applicable auditing standards.

Feb. 8, 2021

Project Announcement: External Peer Review of the Defense Commissary Agency, Office of Internal Audit (Project No. D2021-DEV0SO-0090.000)

We will begin the subject peer review in February 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 three years by an organization that is independent of the organization being reviewed. Our objective is to determine, for the 3-year period ended January 31, 2021, whether the quality control program for the Defense Commissary Agency, Office of Internal Audit, is designed to provide reasonable assurance that the policies and procedures related to the system of audit quality are suitably designed, operating effectively, and complied with in practice.

Feb. 1, 2021

Project Announcement: Systems Review of the U.S. Army Criminal Investigation Division Command's Internal Control Systems for Criminal Investigations and Supporting Programs (Project No. D2021-DEV0SV-0091.000)

In February 2021, we plan to conduct a systems review of the U.S. Army Criminal Investigation Division Command’s (USACIDC) Internal Control Systems for Criminal Investigations and Supporting Programs.

Feb. 1, 2021

Project Announcement: Audit of DoD Actions Taken to Protect DoD Information Network Resulting From the SolarWinds Orion Compromise (Project No. D2021-D000CR-0081.000)

We plan to begin the subject audit in February 2021. We are conducting this audit in response to the SolarWinds Orion software compromise. The objective of this audit is to determine the actions taken by the DoD to identify, respond to, and mitigate any compromise to DoD networks and systems that resulted from its use of SolarWinds Orion software. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Feb. 1, 2021

Project Announcement: Audit of the DoD Components’ Award and Administration of Cost-Reimbursement Contracts (Project No. D2021-D000AV-0082.000)

We plan to begin the subject audit in February 2021. The objective of this audit is to determine whether DoD officials awarded and administered cost-reimbursable contracts in accordance with Federal and DoD regulations and guidance. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Feb. 1, 2021

Project Announcement: Oversight of the Audit of the FY 2021 Military Retirement Fund Financial Statements (Project No. D2021-D000FP-00087.000)

Our planned oversight will begin immediately. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Chief Financial Officers Act of 1990, the DoD Office of Inspector General is the principal auditor for the Military Retirement Fund Financial Statements. We contracted with the independent public accounting firm of Kearney and Company to audit the Military Retirement Fund Financial Statements for fiscal years ending September 30, 2021 and September 30, 2020. The objective of Kearney and Company’s audit is to determine whether the FY 2021 Military Retirement Fund Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States. The objective of this oversight project is to provide contract oversight of Kearney and Company’s audit of the Military Retirement Fund Financial Statements for fiscal years ending September 30, 2021 and September 30, 2020, to determine if Kearney and Company complied with applicable auditing standards.

Feb. 1, 2021

Project Announcement: Audit of DoD Education Activity Grant Oversight (Project No. D2021-D000AT-0089.000)

We plan to begin the congressionally requested audit in February 2021. The objective of this audit is to determine whether the DoD Education Activity is verifying that grantees are meeting the terms and conditions of grants. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 27, 2021

Project Announcement: Audit of the Protection of Military Research Information and Technologies Developed by Department of Defense Academic and Research Institutions (Project No. D2021-D000CR-0085.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether institutions that conduct military research and develop technologies for the DoD have security controls in place to protect DoD information stored on their networks from insider and external cyber threats. We may revise the objective as the audit proceeds, and we will consider suggestions from management for additional or revised objectives.

Jan. 26, 2021

Project Announcement: Audit of Department of Defense Federal Mall Purchases (Project No. D2021- D000AT-0083.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether the DoD made purchases through Federal Mall 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.