Jan. 7, 2019

Project Announcement: Oversight of the Audit of the FY 2019 U.S. Special Operations Command General Fund Financial Statements (Project No. D20 l 9-D000FP-0089.000)

We plan to begin the subject oversight immediately. We contracted with the independent public accounting firm of Grant Thornton to audit the U.S. Special Operations Command General Fund Financial Statements for fiscal years ending September 30, 2019, and September 30, 2018.

Dec. 19, 2018

Project Announcement: Followup Audit on the Corrective Actions Taken by DoD Components in Response to DoD Red Team Assessments (Project No. D2019-D000CR-0075.0000)

We plan to begin the subject audit in January 2019. Our objective is to determine whether DoD Red Teams and DoD Components took actions to correct problems identified in Report No. DODIG-2013-035, "Better Reporting and Certification Processes Can Improve Red Teams' Effectiveness," December 21, 2012. Furthermore, we will determine whether DoD Red Teams supported operational testing and combatant command exercises to identify network vulnerabilities, threats, and other security weaknesses affecting DoD systems, networks, and facilities, and whether corrective actions were taken to address the findings of the Red Teams. We will consider suggestions from management on additional or revised objectives.

Dec. 19, 2018

Project Announcement: Oversight of the Audits of the FY 2019 U.S. Army Corps of Engineers’ Sub-Allotted Funds Financial Statements (Project No. D2019-D000FI-0079.000)

Our planned oversight will begin in January 2019. We contracted with the independent public accounting firm of KPMG, LLP, (KPMG) to audit the funds sub-allotted to the U.S. Army Corps of Engineers by the U.S. Army General Fund, the U.S. Special Operations Command, the Defense Logistics Agency, and the Defense Health Agency.

Dec. 19, 2018

Project Announcement: Oversight of the Audit of the FY 2019 U.S. Army Corps of Engineers-Civil Works Financial Statements (Project No.D2019-D000FI-0078.000)

Our planned oversight will begin in January 2019. The audit of the U.S. Army Corps of Engineers-Civil Works Financial Statements is required by Office of Management and Budget Bulletin No. 19-01, "Audit Requirements for Federal Financial Statements." The Chief financial Officers Act of 1990, as amended, requires that financial statements of a Government agency be audited by the Inspector General or by an independent external auditor, as determined by the Inspector General. We contracted with the independent public accounting firm of KPMG, LLP, (KPMG) to audit the U.S. Army Corps of Engineers-Civil Works Financial Statements for fiscal years ending September 30, 2019, and September 30, 2018. Our objective is to provide contract oversight of KPMG's audit of the U.S. Army Corps of Engineers-Civil Works Financial Statements for fiscal years ending September 30, 2019, and September 30, 2018, to determine if KPMG complied with applicable auditing standards.

Dec. 18, 2018

Project Announcement: Oversight of the Audit of the FY 2019 Army Working Capital Fund Financial Statements (Project No. D2019-D000FI-0071.000)

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 Department of the Army Working Capital Fund Financial Statements.

Dec. 17, 2018

Project Announcement: Oversight of the Audit of the FY 2019 Army General Fund Financial Statements (Project No. D2019-D000FI-0072.000)

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 Department of the Army General Fund Financial Statements.

Dec. 17, 2018

Project Announcements: Audit of Munitions Distribution to the Joint Forces throughout the Republic of Korea (Project No. D2019-D000RG-0064.000)

We plan to begin the subject audit in December 2018. Our objective is to determine whether U.S. Forces Korea has the capability to receive and distribute munitions to joint forces throughout the Republic of Korea in support of the operation plan requirements.

Dec. 11, 2018

Project Announcement: Audit of the DoD Agency-Wide Basic Financial Statements for Fiscal Years Ending September 30, 2019, and September 30, 2018 (Project No. D2019-D000FE-0067.000)

We plan to begin the subject audit in December 2018. 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 DoD Agency-Wide Basic Financial Statements.

Dec. 10, 2018

Project Announcement: Termination of the Audit of Army Watercraft Systems Program (Project No. D2019-D000RJ-0024.000)

We announced the subject audit on October 16, 2018, (attached). The objective was to determine whether the U.S. Army is maintaining the operational readiness of the U.S. Army watercraft fleet. We are terminating this audit because performing the project would represent inefficient use of resources with minimal return on investment. Specifically, the resources are needed to complete a new higher priority project. We appreciate the courtesies extended to the staff during the planning phase of the audit.

Dec. 7, 2018

Project Announcement: Audit of DoD's Implementation of the Cybersecurity Information Sharing Act of 2015 (Project No. D2019-DOOOCP-0060.000)

We plan to begin the subject audit in December 2018. We are conducting this audit as mandated by the Cybersecurity Information Sharing Act of2015 (CISA), section 107, "Oversight of Government Activities." CISA requires the Inspectors General of seven Federal entities-the Departments of Commerce, Defense, Energy, Homeland Security, Justice, and Treasury, and the Office of the Director of National Intelligence-to jointly report to Congress no later than 2 years after the enactment date of CISA, and once every 2 years thereafter, on the actions of the Executive branch of the U.S. Government to carry out the CISA requirements. As such, the objective of this joint project is to assess DoD' s actions taken to carry out the CISA requirements during 2017 and 2018 and to submit an unclassified, interagency report to Congress by December 2019 (attached). We will consider suggestions from management on additional or revised objectives.