April 1, 2020

Project Announcement: Research for Future Audits and Evaluations Related to the Effects of the 2019 Novel Coronavirus on DoD Operations (Project No. D2020-D000RM-0108.000)

The World Health Organization declared a Public Health Emergency of International Concern for the 2019 novel coronavirus (COVID-19) outbreak on January 30, 2020. On January 31, 2020, the Secretary of Health and Human Services declared a Public Health Emergency in the United States and announced new measures to prevent the spread of COVID-19.

March 30, 2020

Project Announcement: Audit of Sea Transportation and Storage of Arms, Ammunition, and Explosives (Project No. D2020-D000RK-0103.000)

We plan to begin the subject audit in April 2020. The objective of this audit is to determine whether the DoD transports arms, ammunition, and explosives by sea in accordance with DoD Regulations. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

March 24, 2020

Project Announcement: Agreed-Upon Procedures for Reviewing the FY 2020 Civilian Payroll Withholding Data and Enrollment Information (Project No. D2020-D000FP-0080.000)

We plan to begin the agreed-upon procedures in March 2020. The Office of Management and Budget Bulletin No. 19-03, “Audit Requirements for Federal Financial Statements,” August 27, 2019, requires that we perform certain agreed-upon procedures on DoD payroll and personnel files. Our objective is to assist the Office of Personnel Management in assessing whether retirement, health benefits, and life insurance withholdings and contributions, as well as enrollment information submitted via the Semiannual Headcount Report by the Defense Finance and Accounting Service for FY 2020 were reasonable. The Defense Finance and Accounting Service currently processes payroll for the DoD, Department of Energy, Department of Health and Human Services, and Department of Veterans Affairs. In addition to our review of DoD personnel files, we plan to review the Veterans Affairs personnel files for this year’s engagement. Auditors from the Inspector General offices for the Department of Energy and Department of Health and Human Services will review the personnel files for their respective agencies.

March 12, 2020

Project Announcement: Termination of the Audit of the DoD's Response To and Recovery from Cyber Incidents (Project No. D2019-D000CU-0041.000)

We announced the subject audit on April 2, 2019, (attached). The objective was to determine whether the DoD was adequately responding to and recovering from cyber incidents to mitigate adverse operational and technical impacts in accordance with Federal and DoD guidance. We are terminating this audit because continuing with the project would mean duplicating the work of another team and represent inefficient use of DoD OIG resources. We appreciate the courtesies extended to the staff during the audit.

March 10, 2020

Project Announcement: Audit of the Accuracy of the Improper Payment Estimates Reported for the Mechanization of Contract Administration Services System (Project No. D2020-D000FL-0098.000)

We plan to begin the subject audit in March 2020. The objective of this audit is to determine whether the Defense Finance and Accounting Service accurately identified and reported improper payments from payments processed through the Mechanization of Contract Administration Services system.

March 4, 2020

Project Announcement: Oversight of the Audit of the FY 2020 DoD Medicare-Eligible Retiree Health Care Fund Financial Statements (Project No. D2020-D000FT-0090.000)

We plan to begin the project immediately. 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, 2020, and September 30, 2019. Kearney & Company’s objective is to determine whether the FY 2020 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.

March 4, 2020

Project Announcement: Oversight of the Audit of the FY 2020 Defense Health Agency Contract Resource Management Financial Statements (Project No. D2020-D000FT-0091.000)

We plan to begin the project immediately. 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, 2020, and September 30, 2019. Kearney & Company’s objective is to determine whether the FY 2020 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.

March 2, 2020

Project Announcement: Evaluation of Department of Defense Oversight of Privatized Military Housing Contracts (Project No. D2020-DEV0PA-0096.000)

We plan to begin the congressionally mandated evaluation in March 2020. The objective of this evaluation is to determine whether the Department of Defense is providing effective oversight for privatized military housing contracts. We may revise the objective as the evaluation proceeds, and we will also consider suggestions from management for additional or revised objectives.

March 2, 2020

Project Announcement:Evaluation of Kinetic Targeting Processes in the U.S. Africa Command Area of Responsibility (Project No. D2020-DEVOPD-0093.000)

We plan to begin the subject evaluation in March 2020. The objective of this evaluation is to determine whether U.S. Africa Command (USAFRICOM) and U.S. Special Operations Command (USSOCOM) established and followed targeting procedures in the USAFRICOM AOR to reduce civilian casualties (CIVCAS) and collateral damage. We will also determine whether USAFRICOM and USSCOCOM followed CIVCAS reporting procedures in the USAFRICOM AOR. We may revise the objective as the evaluation proceeds, and we will consider suggestions from management for additional or revised objectives.

March 2, 2020

Project Announcement: Evaluation of the Operational Support Capabilities of Naval Support Activity Bahrain Waterfront Facilities (Project No. D2020-DEVOSR-0095.000)

We plan to begin the subject evaluation in March 2020. The objective of this evaluation is to determine whether the Ship Maintenance Support Facility and Mina Salman Pier, which the U.S. Navy accepted in 2019, meet the operational requirements of the U.S. Navy. Specifically, we plan to evaluate whether the Ship Maintenance Support Facility meets staging and laydown requirements and the Mina Salman Pier meets berthing requirements for homeported and deployed vessels. We may revise the objective as the evaluation proceeds, and we will also consider suggestions from management for additional or revised objectives.