April 23, 2019

Project Announcement: Evaluation of DoD Contracting Officer Actions on Questioned Direct Costs (Project No. D2019-DAPOCF-0130.000)

We will begin the subject project in April 2019. Our objective is to determine whether the actions taken by DoD contracting officers on questioned direct costs reported by Defense Contract Audit Agency (DCAA) are in compliance with federal regulations, DoD policy, and agency policy. We will consider suggestions from management on additional or revised objectives. The Attachment shows a listing ofDCAA audit reports we have tentatively selected for evaluation.

April 16, 2019

Project Announcement: Audit of Cybersecurity Requirements for the DoD Weapon Systems Acquisition Process (Project No. D2019-D000CR-0146.000)

We plan to begin the subject audit in April 2019. The objective is to determine whether the DoD Components initially define and continuously update cybersecurity requirements based on known and intelligence-based cybersecurity risks, throughout the DoD weapon systems acquisition process. We will consider suggestions from management on additional or revised objectives.

April 15, 2019

Project Announcement: External Peer Review of the Defense Contract Audit Agency (Project No. D2019-DEVOS0-0149.000)

We will begin the subject external peer review in April 2019. The Government Auditing Standards (GAS) require that an audit organization performing audits in accordance with GAS 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 period ending June 30, 2019, whether DCAA' s system of quality control was suitably designed and whether the DCAA complied with it to provide reasonable assurance that DCAA, including its personnel, performed and reported in conformity with applicable professional standards.

April 10, 2019

Project Announcement: Audit of Security Assistance Program Assets (Project No. D2019-D000FP-0139.000)

We plan to begin the subject audit in April 2019. Our objective is to determine whether the DoD Components have identified and reported the security assistance program assets to the Defense Security Cooperation Agency and excluded these assets from their financial statements. Additionally, we will determine whether the DoD is recovering its costs for managing and providing security assistance program assets. We will consider suggestions from management on additional or revised objectives.

April 8, 2019

Project Announcement: Agreed-Upon Procedures for Reviewing the FY 2019 Civilian Payroll Withholding Data and Enrollment Information (Project No. D2019-D000FP-0137.000)

We plan to begin the agreed-upon procedures in April 2019. The Office of Management and Budget Bulletin No. 19-01, "Audit Requirements for Federal Financial Statements," October 4, 2018, requires that we perform certain agreed-upon procedures on DoD payroll and personnel files.

April 8, 2019

Project Announcement: Audit of Host Nation Logistical Support in the U.S. European Command (Project No. D2019-D000RM-0145.000)

We plan to begin the subject audit in April 2019. The objective of this audit is to determine whether the U.S. European Command host nation support agreements address logistical requirements needed to execute the operation plan.

April 8, 2019

Project Announcement: Audit of Training of Mobile Medical Teams in the U.S. Indo-Pacific Command and U.S. Africa Command Areas of Responsibility (D2019-D000RJ-0143.000)

We plan to begin the subject audit in April 2019. The objective of this audit is to determine whether the Defense Health Agency and the Military Services are providing effective training to mobile medical teams prior to deploying to the U.S. Indo-Pacific Command and U.S. Africa Command areas of responsibility to improve trauma care.

April 5, 2019

Project Announcement: Audit of Physical Security at DoD Military Treatment Facilities (Project No. D2019-D000AW-0136.000)

We plan to begin the subject audit in April 2019. Our objective is to determine whether DoD Military Treatment Facilities implemented physical security controls to prevent unauthorized access to facilities, equipment, and sensitive areas.

April 3, 2019

Project Announcement: Audit of the DoD Beyond Economical Repair Process for Parts (Project No. D2019-D000RK-0134.000)

We plan to begin the subject audit in April 2019. The objective of the audit is to determine whether DoD beyond economical repair (BER) processes, used for deciding whether to repair a part or purchase a replacement part for a weapon system platform, comply with the agreed-upon thresholds and procedures.

April 2, 2019

Project Announcement: Audit of the DoD's Response to and Recovery from Cyber Incidents (Project No. D2019-D000CU-0140.000)

We plan to begin the subject audit in April 2019. The objective of our audit is to determine whether the DoD is adequately responding to and recovering from cyber incidents to mitigate adverse operational and technical impacts in accordance with Federal and DoD guidance.