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: 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 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.

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.

Jan. 25, 2021

Project Announcement: Evaluation of U.S. Special Operations Command’s Supply Chain Risk Management for the Security, Acquisition, and Delivery of Specialized Equipment (Project No. D2021-DEV0PD-0052.000)

We plan to begin the evaluation in January 2021. The objective of this evaluation is to determine the extent to which U.S. Special Operations Command (USSOCOM) developed and implemented supply chain risk management procedures in accordance with the Defense Federal Acquisition Regulation Supplement and Department of Defense policy to identify, assess, and mitigate risk during the acquisition and development of USSOCOM specialized equipment. We may revise the objective as the evaluation proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 25, 2021

Project Announcement: Evaluation of U.S. Central Command and U.S. Special Operations Command Implementation of the DoD’s Law of War Program (Project No. D2021-DEV0PD-0045.000)

We plan to begin the subject evaluation in January 2021. The objective of this evaluation is to determine the extent to which U.S. Central Command (USCENTCOM) and U.S. Special Operations Command (USSOCOM) developed and implemented programs in accordance with DoD Law of War requirements to reduce potential law of war violations when conducting operations. We will also determine whether potential USCENTCOM and USSOCOM law of war violations were reported and reviewed in accordance with DoD policy. We may revise the objective as the evaluation proceeds, and we will consider suggestions from management for additional or revised objectives.

Jan. 21, 2021

Project Announcement: Reannouncement of the Joint Audit of the DoD's Use of Cybersecurity Reciprocity Within the Risk Management Framework Process (Project No. D2018-D000CS-0199.000)

We are reannouncing the subject audit, announced August 30, 2018 (attached), because the coronavirus disease-2019 pandemic resulted in suspension of the project to realign priorities and resources. Therefore, our previously collected information may be outdated. We plan to conduct additional fieldwork to ensure the accuracy and sufficiency of previously obtained information.

Jan. 19, 2021

Project Announcement: Audit of DoD Hotline Allegations Concerning the U.S. Special Operations Command’s Maritime Precision Engagement Program (Project No. D2021- D000AW-0035.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether the U.S. Special Operations Command (USSOCOM) appropriately allocated funds to validated requirements for the Maritime Precision Engagement program according to DoD and USSOCOM acquisition policy. We will also review the specific allegations made to the DoD Hotline. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 15, 2021

Project Announcement: Review of the DoD’s Roles, Responsibilities, and Actions to Prepare for and Respond to the Protest and Its Aftermath at the U.S. Capitol campus on January 6, 2021

The DoD Office of Inspector General (OIG) plans to begin a multidisciplinary review in January 2021. Our objective is to determine the DoD’s roles, responsibilities, and actions to prepare for, and respond to, the planned protest and its aftermath at the U.S. Capitol campus on January 6, 2021.