April 21, 2021

Audit of Other Transactions Awarded Through Consortiums (DODIG-2021-077)

Publicly Released: April 23, 2021

The objective of this audit is to determine whether the DoD planned and executed other transactions (OTs) awarded through consortiums in accordance with applicable other transactional authority laws and regulations. We reviewed a non statistical sample of 13 base OT awards, valued at $24.6 billion that were active in FYs 2018-2019.

April 5, 2021

Audit of DoD Hotline Allegation Concerning U.S. Army Communications-Electronics Command Billings to Customers (DODIG-2021-071)

Publicly Released: April 7, 2021

The objective of the audit was to determine whether the U.S. Army Communications Electronics Command (CECOM) billed its customers in accordance with established customer support agreements, and to determine the impact of any identified erroneous billings to the U.S. Army CECOM and its customers. We initiated this audit in response to a DoD Hotline complaint.

April 2, 2021

Audit of the Award and Administration of the National Guard Youth Challenge Program Cooperative Agreements (DODIG-2021-072)

Publicly Released: April 6, 2021

The objective of this audit was to determine whether the award and administration of National Guard Youth Challenge Program cooperative agreements were in accordance with applicable Federal and DoD policies. We also determined whether three academies we reviewed, Indiana Hoosier, Kentucky Bluegrass, and Maryland Freestate Challenge Academies, achieved program goals and objectives.

March 22, 2021

Project Announcement: U.S. Social Security Administration Office of Inspector General External Peer Review (Project No. D2021-D000RL-0092.000)

In accordance with the Council of Inspectors General on Integrity and Efficiency (CIGIE) Peer Review Schedule, the U.S. Department of Defense Office of Inspector General will conduct a peer review of your audit organization for the 12-month period ending March 31, 2021. The review will officially commence at the time of the entrance meeting, which we expect to hold in April 2021. The review will conclude with the completion of our report in September 2021.

March 3, 2021

Report Of Investigation: Rear Admiral (Lower Half) Ronny Lynn Jackson, M.D. U.S. Navy, Retired (DODIG-2021-057)

We initiated this investigation on May 18, 2018, after the DoD Hotline received 12 complaints and additional allegations raised by witnesses regarding RDML Jackson, while serving as Director, White House Medical Unit (WHMU), a DoD unit tasked with providing medical support to the White House, and, while serving as Physician to the President.

March 3, 2021

Project Announcement: Audit of DoD Hotline Allegations Concerning the Defense Ordnance Technology Consortium Award Process (Project No. D2021-D000AX-0103.000)

We plan to begin the subject audit in March 2021. We are conducting this audit in response to allegations to the DoD Hotline. The objective of this audit is to determine whether Army contracting personnel competed and awarded Other Transaction prototype projects for the Defense Ordnance Technology Consortium in accordance with applicable Federal laws 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.

Feb. 11, 2021

Project Announcement: Oversight of the Audit of the FY 2021 DoD Medicare-Eligible Retiree Health Care Fund Financial Statements (Project No. D2021-D000FT-0076.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the DoD Medicare-Eligible Retiree Health Care Fund Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C., to audit the DoD Medicare-Eligible Retiree Health Care 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 DoD Medicare-Eligible Retiree Health Care Fund Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States. The DoD Medicare-Eligible Retiree Health Care Fund, although not subject to formal financial statement reporting requirements, must submit financial statements to support the preparation of the DoD Agency-Wide Financial Statements. The objective of our oversight project is to provide contract oversight of Kearney & Company’s audit of the DoD MedicareEligible Retiree Health Care 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.

Feb. 11, 2021

Project Announcement: Oversight of the Audit of the FY 2021 Defense Health Agency Contract Resource Management Financial Statements (Project No. D2021-D000FT-0077.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the Defense Health Agency Contract Resource Management Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C., to audit the Defense Health Agency Contract Resource Management 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 Agency Contract Resource Management Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States. The Defense Health Agency Contract Resource Management, although not subject to formal financial statement reporting requirements, must submit financial statements to support the preparation of the DoD Agency-Wide Financial Statements. The objective of our oversight project is to provide contract oversight of Kearney & Company’s audit of the Defense Health Agency Contract Resource Management Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020, to determine whether Kearney & Company complied with applicable auditing standards.

Feb. 11, 2021

Audit of the Defense Logistics Agency’s Sole Source Captains of Industry Strategic Support Contracts (DODIG-2021-053)

Publicly Released: February 16, 2021

The objective of this audit was to determine whether the Defense Logistics Agency’s (DLA) sole source, Captains of Industry (COI) strategic support contracts are achieving cost savings, value, and benefits for the DoD.

Feb. 1, 2021

Project Announcement: Oversight of the Audit of the FY 2021 Military Retirement Fund Financial Statements (Project No. D2021-D000FP-00087.000)

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 Military Retirement Fund Financial Statements. We contracted with the independent public accounting firm of Kearney and Company to audit the Military Retirement Fund Financial Statements for fiscal years ending September 30, 2021 and September 30, 2020. The objective of Kearney and Company’s audit is to determine whether the FY 2021 Military Retirement Fund Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States. The objective of this oversight project is to provide contract oversight of Kearney and Company’s audit of the Military Retirement Fund Financial Statements for fiscal years ending September 30, 2021 and September 30, 2020, to determine if Kearney and Company complied with applicable auditing standards.