Jan. 31, 2023

Independent Auditor’s Report on the FY 2022 DoD Budget Formulation Compliance Reports (DODIG-2023-049)

The Office of National Drug Control Policy (ONDCP) Circular, “National Drug Control Program Agency Compliance Reviews,” September 9, 2021, requires a budget formulation compliance report be provided to the Director of ONDCP by February 1 of each year. The Circular provides the policies and procedures that National Drug Control Program agencies must use to prepare the budget formulation compliance reports. The agency’s Chief Financial Officer or other accountable senior executive is responsible for preparing the budget formulation compliance reports. Each report includes sections on summer budget formulation information and assertions relating to the budget data.* We reviewed the FY 2022 DoD budget formulation compliance reports and the related assertions within those reports. DoD management is responsible for its assertions. Our responsibility is to express a conclusion on the DoD budget formulation compliance reports based on our review.

Jan. 31, 2023

Independent Auditor’s Report on the FY 2022 DoD Detailed Accounting Reports (DODIG-2023-048)

Public Law 105-277, title VII, “Office of National Drug Control Policy Reauthorization Act of 1998,” October 21, 1998, requires National Drug Control Program agencies to submit detailed accounting each year to the Director of the Office of National Drug Control Policy (ONDCP). The detailed accounting reports all funds expended by the agencies for National Drug Control Program activities during the previous fiscal year. The Act also requires each agency Inspector General to authenticate the detailed accounting before it is submitted to the ONDCP Director (section 1704[d], title 21, United States Code). We reviewed the FY 2022 DoD detailed accounting reports and the related assertions within those reports. DoD management is responsible for its assertions. Our responsibility is to express a conclusion on the DoD detailed accounting reports based on our review.

Jan. 30, 2023

Summary of Reports and Testimonies Regarding DoD Cybersecurity from July 1, 2020, Through June 30, 2022 (DODIG-2023-047)

The objective of this summary report was to: (1) summarize unclassified and classified reports and testimonies regarding DoD cybersecurity that the DoD Office of Inspector General, the Government Accountability Office, and other DoD oversight organizations issued between July 1, 2020, and June 30, 2022, concerning DoD cybersecurity; (2) identify cybersecurity trends; and (3) provide a status of open DoD cybersecurity-related recommendations.

Jan. 23, 2023

Evaluation of Military Criminal Investigative Organizations’ Major Procurement Fraud Programs (DODIG-2023-045)

Publicly Released: January 25, 2023

The objective of this evaluation was to determine whether the Military Criminal Investigation Organizations’ major procurement fraud investigations comply with DoD, Service, and MCIO policy. The investigations under review covered fraud offenses with an alleged loss of $500,000 or more; corruption involving bribery, gratuities, or conflicts of interest; and defective product, non-conforming product, counterfeit material (equipment and supplies), and product substitution.

Jan. 23, 2023

Project Announcement: Quality control review of the FY 2021 single audit of the National Center for the Advancement of STEM Education, Inc. (Project No. D2023-DEV0SO-0033.000)

The single audit is required by title 2 Code of Federal Regulations part 200, “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.” The objective of our review is to determine whether The Rodeheaver Group, P.C. performed the FY 2021 single audit of the National Center for the Advancement of STEM Education, Inc., in accordance with generally accepted government auditing standards and Federal requirements for single audits.

Jan. 23, 2023

Project Announcement: Audit of Explosives Safety and Munitions Risk Management in Support of Ukraine Operations (Project No. D2023-D000RH-0055.000)

The objective of this audit is to determine whether the DoD is executing Explosives Safety and Munitions Risk Management for explosives and munitions provided to assist Ukraine operations in accordance with Federal and DoD policies.

Jan. 23, 2023

Project Announcement: Evaluation of the U.S. Cyber Command Operational Relationship with the National Security Agency (Project No. D2023-DEV0SI-0075.000)

We are conducting this evaluation in response to a congressional request. The objective of this evaluation is to review the U.S. Cyber Command’s operational relationship and intelligence mission interoperability with the National Security Agency.

Jan. 20, 2023

Fiscal Year 2023 Oversight Plan

The Oversight Plan describes the specific oversight projects the DoD OIG intends to conduct in FY 2023, and how those projects are related to the top management challenges facing the DoD. The Oversight Plan and Top DoD Management Challenges documents are related. The Oversight Plan is organized by management challenge. Each chapter provides a summary of a particular challenge, followed by an inventory of the ongoing and planned oversight projects that directly align to that challenge. The Oversight Plan assists the DoD OIG in fulfilling its mission to detect and deter waste, fraud, and abuse in DoD programs and operations; improve the efficiency and effectiveness of the DoD; and help ensure ethical conduct throughout the DoD.

Jan. 19, 2023

Report of Investigation: Mr. Douglas A. Glenn, SES

The DoD Office of General Counsel referred an anonymous complaint to the DoD Office of Inspector General on March 2, 2021, against Mr. Douglas A. Glenn, Senior Executive Service, former Performing the Duties of the Under Secretary of Defense (Comptroller), Chief Financial Officer, Office of the Under Secretary of Defense (Comptroller). In general, the complaint alleged that Mr. Glenn engaged in behaviors that were inconsistent with the expectations for leaders in the DoD.

Jan. 18, 2023

FY 2023 Joint Strategic Oversight Plan - Ukraine Response

This Fiscal Year 2023 Joint Strategic Plan for Ukraine Response is the first joint strategic oversight plan submitted to Congress by the Offices of Inspectors General (OIG) for the U.S. Department of Defense, the U.S. Department of State, and the U.S. Agency for International Development. This plan describes these three OIG’s and partner agencies’ oversight of U.S. activities related to the Ukraine response.