Jan. 14, 2021

Project Announcement: Evaluation of Department of Defense Efforts to Develop and Implement Policy and Procedures Addressing Ideological Extremism Within the U.S. Armed Forces (Project No. D2021-DEV0PB-0079.000)

The DoD Office of Inspector General (OIG) plans to begin the evaluation in January 2021. Our objective is to determine the extent to which the DoD and the Military Services have implemented policy and procedures that prohibit active advocacy and active participation related to supremacist, extremist, or criminal gang doctrine, ideology, or causes by active duty military personnel, as required by DoD Instruction 1325.06. The DoD OIG may revise or expand the objective and scope as the evaluation proceeds, and we will consider suggestions from management for additional or revised objectives.

Jan. 13, 2021

Project Announcement: Audit of the Office of Net Assessment’s Contracting Administration Procedures (Project No. D2021-D000AU-0067.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether contract administration of the DoD Office of Net Assessment’s contracts complied with applicable 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. 12, 2021

Project Announcement: Audit of the Reuse of Excess DoD Property (Project No. D2021-D000RK-0069.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether DoD Components reused excess Defense Logistics Agency (DLA)–managed property to fill existing needs before initiating new procurements for the same items. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 11, 2021

Project Announcement: Audit of Department of Defense Small Business Subcontracting (Project No. D2021-D000AX-0075.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether DoD contracting officials awarded small business set-aside and sole-source contracts to contractors that complied with the established subcontracting limitations in accordance with applicable laws and regulations. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 11, 2021

Project Announcement: Audit of DoD’s Implementation of the Cybersecurity Information Sharing Act of 2015 (Project No. D2021-D000CU-0078.000)

We plan to begin the subject audit in January 2021. We are conducting this audit as mandated by the Cybersecurity Information Sharing Act of 2015 (CISA). 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 CISA requirements. The objective of this joint audit is to assess DoD actions taken in 2019 and 2020 to implement CISA requirements (attached). The Inspectors General will submit an unclassified, interagency report to Congress by December 2021. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 11, 2021

Project Announcement: Audit of the Department of Defense’s Implementation of Predictive Maintenance Strategies to Support Weapon System Sustainment (Project No. D2021-D000AH-0080.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether the DoD is tracking, monitoring, and effectively sharing lessons learned regarding impacts of predictive maintenance on weapon system sustainment. In addition, we will determine whether select predictive maintenance strategies are achieving cost and availability goals. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 6, 2021

Project Announcement: Oversight of the Audit of the FY 2021 Department of the Air Force Working Capital Fund Financial Statements (Project No. D2021-D000FT-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 Air Force Working Capital Fund Financial Statements. We contracted with the Independent Public Accounting (IPA) firm of Ernst and Young, LLP (EY), to audit the Department of the Air Force Working Capital Fund (DAF WCF) Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020. The objective of EY’s audit is to determine whether the FY 2021 DAF WCF Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States. The objective of our oversight project is to provide contract oversight of EY’s audit of the DAF WCF Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020, and to determine whether EY complied with applicable auditing standards. We will review the documentation for any classified samples and provide the results of our review to EY to use in developing their overall audit conclusions.

Jan. 6, 2021

Project Announcement: Oversight of the FY 2021 Department of the Air Force Statements on Standards for Attestation Engagement No. 18, System and Organization Controls Examination of the Defense Enterprise Accounting and Management System (Project No. D2021-D000FT-0072.000)

Our planned oversight will begin immediately. The Department of the Air Force requested a Statements on Standards for Attestation Engagements No. 18 (SSAE 18) examination of the Defense Enterprise Account and Management System (DEAMS) as of June 30, 2021. We contracted with the independent public accounting firm of Ernst and Young, LLP (EY), to perform that SSAE 18 examination of DEAMS. The objective of EY’s attestation examination is to issue an opinion on the Department of the Air Force’s description of DEAMS and the suitability of the design of controls to achieve the related control objectives as of June 30, 2021. The objective of our oversight project is to provide contract oversight of EY’s attestation examination and determine whether EY complied with the contract and applicable attestation and generally accepted government auditing standards.

Jan. 6, 2021

Project Announcement: Oversight of the Audit of the FY 2021 Department of the Air Force General Fund Financial Statements (Project No. D2021-D000FT-0070.000)

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 Air Force General Fund Financial Statements. We contracted with the independent public accounting firm of Ernst and Young, LLP (EY), to audit the Department of the Air Force General Fund (DAF GF) Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020. The objective of EY’s audit is to determine whether the FY 2021 DAF GF Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States. The objective of our oversight project is to provide contract oversight of EY’s audit of the DAF GF Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020, and to determine whether EY complied with applicable auditing standards. We will review the documentation for any classified samples and provide the results of our review to EY to use in developing their overall audit conclusions.

Jan. 6, 2021

Project Announcement: Oversight of the Audit of the FY 2021 U.S. Special Operations Command General Fund Financial Statements (Project No. D2021-D000FP-0074.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the U.S. Special Operations Command General Fund financial statements. We contracted with the independent public accounting firm of Grant Thornton to audit the U.S. Special Operations Command General Fund Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020. The objective of Grant Thornton’s audit is to determine whether the FY 2021 U.S. Special Operations Command General Fund financial statements and related notes are presented fairly and in conformity with generally accepted accounting principles in the United States. The objective of our oversight project is to provide contract oversight of Grant Thornton’s audit of the U.S. Special Operations Command General Fund Financial Statements for fiscal years ending September 30, 2021, and September 30, 2020, and to determine if Grant Thornton complied with applicable auditing standards. We will execute the contractor’s audit procedures associated with reviews of transactions and facilities that are Special Access Program, TOP SECRET, and TOP SECRET/Sensitive Compartmented Information and provide an unclassified version of the results of our review to Grant Thornton to use in developing its overall audit conclusions.