Feb. 16, 2018

Lead Inspector General for Operation Freedom's Sentinel | Quarterly Report to the United States Congress | October 1, 2017 – December 31, 2017

This Lead Inspector General (Lead IG) report to the United States Congress on Operation Freedom’s Sentinel (OFS) is the 11th quarterly report detailing the overseas contingency operation (OCO). The report summarizes significant events involving OFS and describes completed, ongoing, and planned Lead IG and partner agency oversight work. This report covers the period from October 1, 2017, to December 31, 2017.

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. 14, 2018

Evaluation of the Pentagon Force Protection Agency’s Critical Law Enforcement Programs DODIG-2018-071

Our objective was to determine whether the Pentagon Force Protection Agency (PFPA) conducted criminal investigations in accordance with DoD and PFPA policy. Specifically, we reviewed 428 files that the PFPA opened on or after January 1, 2013, and closed on or before December 31, 2016. Of those 428 files, we evaluated 45 closed criminal investigations. We determined that the remaining 383 files were administrative investigations, which were not in the scope of our evaluation. In addition, we evaluated the PFPA Evidence and Weapons Programs to determine whether the PFPA complied with DoD and PFPA policy.

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. 13, 2018

Completeness and Accuracy of U.S. Army Corps of Engineers Improper Payment Estimates DODIG-2018-073

We reviewed Fiscal Year 2016 payments in the U.S. Army Corps of Engineers Travel and Commercial Pay programs and compared those payments to the total payments reported in the DoD Fiscal Year 2016 Agency Financial Report to determine if USACE accurately identified improper payments. The audit determined that USACE Finance Center (UFC) personnel did not accurately report the total payments, the improper payment estimate, or the improper payment rate for the Commercial Pay program in the DoD Fiscal Year 2016 AFR. The audit also determined that UFC personnel did not accurately report the Travel Pay universe, improper payment estimate, and the improper payment rate for the USACE Travel Pay program in the DoD FY 2016 AFR. As a result, UFC personnel made $2.25 million in improper payments for the 1,293 sample items reviewed by USACE.

Feb. 12, 2018

Defense Commissary Agency’s Purchases of Fresh Produce for Japan and South Korea DODIG-2018-072

We determined the impact of the current local purchase process by the Defense Commissary Agency (DeCA) for fresh produce versus the previous DoD-funded transportation process in the Pacific. Specifically, we reviewed the impact as it pertains to the cost and freshness (quality) of fresh produce on DeCA and the DeCA customers in Japan and South Korea.

Feb. 8, 2018

The DoD’s Response to the Quality of Care Elements in the 2014 Military Health System Review DODIG 2018-067

We evaluated the DoD’s response to the August 2014 “Final Report to the Secretary of Defense, Military Health System [MHS] Review."

Feb. 6, 2018

Summary Report of DoD Compliance With the Berry Amendment and the Buy American Act DODIG-2018-070

We determined whether the DoD awarded contracts that complied with the Berry Amendment and the Buy American Act when purchasing covered items such as food, clothing, tents, textiles, and hand or measuring tools.

Feb. 1, 2018

Navy’s Single-Award Indefinite-Delivery Indefinite‑Quantity Contracts DODIG-2018-069

We determined whether the U.S. Navy’s single-award, indefinite-delivery indefinite-quantity (IDIQ) contracts were properly justified. In addition, we determined whether internal processes for developing, approving, and evaluating determination and findings (D&F) documents were sufficient, based on Federal and DoD policies. The Navy awarded 35 single-award IDIQ contracts each greater than $112 million, with a combined value of $37.6 billion, from October 1, 2014, through December 20, 2016. IDIQ contracts are used when the exact quantity and times of future deliveries are not known at the time of the contract award. We selected a nonstatistical sample of 14 single-award IDIQ contracts, with combined base and all options valued at $7.7 billion, to review at Naval Air Systems Command (NAVAIR), Naval Sea Systems Command (NAVSEA), Space and Naval Warfare Systems Command (SPAWAR), Office of Naval Research (ONR), and Marine Corps Installations National Capital Region-Regional Contracting Office (MCINCR-RCO).

Feb. 1, 2018

Defense Threat Reduction Agency Cooperative Threat Reduction Contract in the U.S. Pacific Command Area of Responsibility DODIG-2018-064

We determined whether the Defense Threat Reduction Agency (DTRA) adequately monitored contractor performance and conducted sufficient invoice reviews for goods and services provided under the Cooperative Threat Reduction contract, HDTRA1-11-D-0007. For this audit, we reviewed task order 11, which is being performed in the Philippines.