March 22, 2018

Project Announcement: Contract Oversight of the Audit of the FY 2018 DoD Medicare-Eligible Retiree Health Care Fund Basic Financial Statements (Project No. D2018-D000FT-0122.000)

We plan to begin the oversight in March 2018. We contracted with the independent public accounting firm of Kearney & Company, P.C., to audit the DoD Medicare-Eligible Retiree Health Care Fund Basic Financial Statements for fiscal years ended September 30, 2018, and 2017. The objective of the audit is to determine whether the FY 2018 DoD Medicare Eligible Retiree Health Care Fund financial statements, and related notes are presented fairly, in all material respects, and in conformity with accounting principles generally accepted in the United States of America. This is report Transmittal of the Independent Auditor's Report on the DoD Medicare-Eligible Retiree Health Care Fund Financial Statements and Related Notes for FY 2018 and FY 2017 DODIG-2019-009.

March 22, 2018

Project Announcement: Contract Oversight of the Audit of the FY 2018 Defense Health Agency Contract Resource Management Basic Financial Statements (Project No. D2018-D000FT-0123.000)

We plan to begin the oversight in March 2018. We contracted with the independent public accounting firm of Kearney & Company, P.C., to audit the Defense Health Agency Contract Resource Management Basic Financial Statements for fiscal years ended September 30, 2018, and 2017. The objective of the audit is to determine whether the FY 2018 Defense Health Agency Contract Resource Management financial statements and related notes, are presented fairly, in all material respects, and in conformity with accounting principles generally accepted in the United States of America. This is report Transmittal of the Independent Auditor's Report on the Defense Health Agency Contract Resource Management Financial Statements and Related Notes for FY 2018 and FY 2017 DODIG-2019-010.

March 9, 2018

Project Announcement: Audit of the Foreign Military Sales Trust Fund (Project No. D2018-D000FP-0115.000)

We plan to begin the subject audit in March 2018. Our objective is to determine whether the Defense Security Cooperation Agency (DSCA) and the Defense Finance and Accounting Service (DFAS) implemented effective controls over financial reporting for the Foreign Military Sales (FMS) Trust Fund. In addition, we will determine if DSCA and DFAS performed effective reconciliations of the FMS Trust Fund account balances as of September 30, 2017.

Feb. 22, 2018

Project Announcement: Audit of Logical and Physical Access Controls for Protecting Ballistic Missile Defense System Technical Information at DoD Facilities (Project No. D2018-D000CR-0106.000)

We plan to begin the subject audit in February 2018. We are announcing this audit in response to a congressional request in a classified annex to the National Defense Authorization Act of FY 2017. This is the second and final audit related to the FY 2017 congressional request on protecting ballistic missile defense system technical information. Our objective is to determine whether the DoD Components implemented effective security controls and processes at DoD facilities to protect classified and unclassified Ballistic Missile Defense System technical information from internal and external cyber threats. This is report Security Controls at DoD Facilities for Protecting Ballistic Missile Defense System Technical Information DODIG-2019-034.

Feb. 20, 2018

Project Announcement: Audit of Distribution of Critical Munitions in Support of the Republic of Korea (Project No. D2018-D000RG-0104.000)

We plan to begin the subject audit in February 2018. Our objective is to determine whether the U.S. Pacific Command and U.S. Forces Korea have a distribution network to receive and deliver critical munitions in support of operation plan requirements.

Feb. 16, 2018

Project Announcement: External Peer Review of the National Guard Bureau Internal Review Office (Project No. D2018-DAPOIA-0105.000)

The Office of the Assistant Inspector General for Audit Policy and Oversight will begin the subject review in February 2018. This is report System Review Report for the External Peer Review of the National Guard Bureau Internal Review Office DODIG-2019-052.

Feb. 14, 2018

Project Announcement: Contract Oversight of the Audit of the U.S. Army Corps of Engineers-Civil Works Basic Financial Statements for Fiscal Years Ending September 30, 2018, and September 30, 2017 (Project No. D2018-D000FI-0085.000)

Our planned oversight will begin immediately. The audit of the U.S. Army Corps of Engineers-Civil Works Basic financial Statements is required by Office of Management and Budget Bulletin No. 17-03, "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 Basic Financial Statements for fiscal years ending September 30, 2018, and September 30, 2017. The objective of the audit is to determine whether the financial statements and related note disclosures were fairly presented in all material respects and in conformity with accounting principles generally accepted in the United States of America. This is report Transmittal of Independent Auditor's Report on the Defense Logistics Agency Military Construction Funds Sub-Allotted to the U.S. Army Corps of Engineers-Military Programs' Financial Statements and Related Notes for FY 2018 and FY 2017 DODIG-2019-005.

Feb. 14, 2018

Project Announcement: Contract Oversight of the Audit of the Funds Sub-Allotted to the U.S. Army Corps of Engineers (Project No. D2018-D000FI-0086.000)

Our planned oversight will begin immediately. 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 Defense Logistics Agency, and other Defense organizations. The objective of the audit is to determine whether the financial statements and related note disclosures of the U.S. Army General Fund and Defense Logistics Agency Military Construction funds sub-allotted to the U.S. Army Corps of Engineers for the year ending September 30, 2018, were fairly presented in all material respects and in conformity with accounting principles generally accepted in the United States of America. In addition, KPMG will audit the FY 2018 closing balances of the funds sub-allotted to the U.S. Army Corps of Engineers to ensure those balances can be used as the FY 2019 beginning balances. This is report Transmittal of the Independent Auditor's Report on the Army Military Construction Funds Sub-Allotted to the U.S. Army Corps of Engineers-Military Programs' Financial Statements and Related Notes for FY 2018 DODIG-2019-007.

Feb. 12, 2018

Project Announcement: Audit of DoD Voluntary Education Programs (Project No. D2018-D000RK-0103.000)

We plan to begin the subject audit in February 2018. Our objective is to determine whether Military installations have controls in place for DoD Voluntary Education programs to prevent improper recruiting practices of service members by for-profit educational institutions.

Feb. 12, 2018

Project Announcement: Audit of Readiness of Arleigh Burke-Class Destroyers (Project No. D2018-D000RM-0101.000)

We plan to begin the subject audit in February 2018. Our objective is to determine whether the Navy has identified and addressed readiness challenges of the Arleigh Burke-Class Destroyers.