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Jan. 5, 2021

Project Announcement: Oversight of the Audit of the FY 2021 Defense Logistics Agency National Defense Stockpile Transaction Fund Financial Statements (Project No. D2021-D000FE0059.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the Defense Logistics Agency (DLA) National Defense Stockpile Transaction Fund (Transaction Fund) Financial Statements. We contracted with the independent public accounting firm of Ernst and Young (EY), LLP to audit the DLA Transaction Fund 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 DLA Transaction Fund 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 the EY audit of the DLA Transaction Fund Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020, and to determine whether EY complied with applicable auditing standards.

Jan. 5, 2021

Project Announcement: Oversight of the Statement on Standards for Attestation Engagements No. 18 Examination of the Defense Automatic Addressing System for the Period of October 1, 2020, Through June 30, 2021 (Project No. D2021-D000FE-0060.000)

Our planned oversight will begin immediately. The Director, Defense Logistics Agency (DLA) requested a Statement on Standards for Attestation Engagements No. 18 (SSAE 18) examination of the Defense Automatic Addressing System (DAAS) for the period of October 1, 2020, through June 30, 2021. We contracted with the independent public accounting firm of Ernst and Young (EY), LLP to perform the SSAE 18 examination. The objective of EY’s attestation examination is to issue an opinion on the DLA’s description of DAAS and the suitability of the design and operating effectiveness of the controls to achieve the related control objectives stated in the description. The objective of this 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 while performing the SSAE 18 examination of DAAS.

Jan. 5, 2021

Project Announcement: Oversight of the Statement on Standards for Attestation Engagements No. 18 Examination of the Wide Area Workflow System for the Period of October 1, 2020, Through June 30, 2021 (Project No. D2021-D000FE-0061.000)

Our planned oversight will begin immediately. The Director, Defense Logistics Agency (DLA) requested a Statement on Standards for Attestation Engagements No. 18 (SSAE 18) examination of the Wide Area Workflow (WAWF) system for the period of October 1, 2020, through June 30, 2021. We contracted with the independent public accounting firm of Ernst and Young (EY), LLP to perform the SSAE 18 examination. The objective of EY’s attestation examination is to issue an opinion on the DLA’s description of WAWF and the suitability of the design and operating effectiveness of the controls to achieve the related control objectives stated in the description. The objective of the 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 while performing the SSAE 18 examination of WAWF.

Jan. 5, 2021

Project Announcement: Oversight of the Statement on Standards for Attestation Engagements No. 18 Examination of the Defense Agencies Initiative System for the Period of October 1, 2020, Through June 30, 2021 (Project No. D2021-D000FE-0062.000)

Our planned oversight will begin immediately. The Director, Defense Logistics Agency (DLA) requested a Statement on Standards for Attestation Engagements No. 18 (SSAE 18) examination of the Defense Agencies Initiative (DAI) system for the period of October 1, 2020, through June 30, 2021. We contracted with the independent public accounting firm of Ernst and Young (EY), LLP to perform the SSAE 18 examination. The objective of EY’s attestation examination is to issue an opinion on the DLA’s description of DAI and the suitability of the design and operating effectiveness of the controls to achieve the related control objectives stated in the description. The objective pf this 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 while performing the SSAE 18 examination of DAI.

Jan. 5, 2021

Project Announcement: Audit of Department of Defense Stipends Provided to the Vetted Syrian Opposition From the Counter-Islamic State of Iraq and Syria Train and Equip Fund (Project No. D2021-D000RJ-0068.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether the DoD verified that Vetted Syrian Opposition groups met DoD requirements when providing the groups with stipends from the Counter-Islamic State of Iraq and Syria Train and Equip Fund for Syria. We will also determine whether the DoD established internal controls to ensure the stipend payments were accurately distributed to Vetted Syrian Opposition groups. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 4, 2021

Project Announcement: Oversight of the Audit of the FY 2021 U.S. Army Corps of Engineers-Civil Works Financial Statements (Project No. D2021-D000FI-0049.000)

Our planned oversight will begin immediately. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Act, the DoD Office of Inspector General is the principal auditor for the U.S. Army Corps of Engineers-Civil Works Financial Statements. 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 the fiscal years ending September 30, 2021, and September 30, 2020. The objective of KPMG’s audit is to determine whether the FY 2021 U.S. Army Corps of Engineers-Civil Works Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States of America. The objective of this oversight project is to provide contract oversight of KPMG’s audit of the U.S. Army Corps of Engineers-Civil Works Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020, and determine whether KPMG complied with applicable auditing standards.

Jan. 4, 2021

Project Announcement: Oversight of the Audits of the FY 2021 U.S. Army Corps of Engineers’ Sub-Allotted Funds Financial Statements (Project No. D2021-D000FI-0050.000)

Our planned oversight will begin immediately. We contracted with the independent public accounting firm of KPMG LLP (KPMG), to audit financial statements for the fiscal years ending September 30, 2021, and September 30, 2020, for the funds sub-allotted to the U.S. Army Corps of Engineers by the following DoD entities.

Jan. 4, 2021

Project Announcement: Oversight of the Audit of the FY 2021 U.S. Transportation Command Working Capital Fund Financial Statements (Project No. D2021-D000FL-0051.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the U.S. Transportation Command Working Capital Fund Financial Statements. We contracted with the independent public accounting firm of Cotton & Company LLP (Cotton & Co.) to audit the U.S. Transportation Command Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020. The objective of Cotton & Co.’s audit is to determine whether the FY 2021 U.S. Transportation Command Working Capital Fund Basic 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 Cotton & Co.’s audit of the U.S. Transportation Command Working Capital Fund Basic Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020, to determine whether Cotton & Co. complied with applicable auditing standards.

Jan. 4, 2021

Project Announcement: Oversight of the Audit of the FY 2021 Defense Health Program Financial Statements (Project No. D2021-D000FT-0055.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the Defense Health Program Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C., to audit the Defense Health Program Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020. The objective of Kearney & Company’s audit is to determine whether the FY 2021 Defense Health Program 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 Kearney & Company’s audit of the Defense Health Program Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020, to determine whether Kearney & Company complied with applicable auditing standards.

Jan. 4, 2021

Project Announcement: Oversight of the Audit of the FY 2021 Defense Information Systems Agency General Fund Financial Statements (Project No. D2021-D000FL-0065.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the Defense Information Systems Agency General Fund Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C. (Kearney & Company), to audit the Defense Information System Agency’s General Fund Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020. The objective of Kearney & Company’s audit is to determine whether the FY 2021 Defense Information Systems Agency General Fund 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 Kearney & Company’s audit of the Defense Information Systems Agency General Fund Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020, to determine whether Kearney & Company complied with applicable auditing standards.