Jan. 15, 2019

Project Announcement: Oversight of the Audit of the FY 2019 U.S. Transportation Command Working Capital Fund Financial Statements (Project No. D2019-D000FL-0095.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested an audit of the U.S. Transportation Command Working Capital Fund Financial Statements (Financial Statements).

Jan. 9, 2019

Summary of Reports Issued Regarding Department of Defense Cybersecurity From July 1, 2017, Through June 30, 2018 DODIG-2019-044

Our objective was to (1) summarize unclassified and classified reports issued and testimonies made from the DoD oversight community and the Government Accountability Office (GAO) between July 1, 2017, and June 30, 2018, that included DoD cybersecurity issues; (2) identify cybersecurity risk areas for DoD management to address based on the five functions of the National Institute of Standards and Technology (NIST), “Framework for Improving Critical Infrastructure Cybersecurity,” April 16, 2018 (Cybersecurity Framework); and (3) identify the open DoD cybersecurity recommendations.

Jan. 8, 2019

Understanding the Results of the Audit of the DoD FY 2018 Financial Statements

The purpose of this report is to summarize in terms understandable to non‑auditors the purpose, findings, and potential benefits of the DoD’s financial statement audits.

Jan. 7, 2019

Project Announcement: Audit of Jordan Border Program (Project No. D2019-D000RJ-0073.000)

We plan to begin the subject audit in January 2019. Our objective is to determine whether the Defense Threat Reduction Agency (DTRA) is ensuring the contractor provided equipment, training, and sustainment to meet the Jordan Border Security Program requirements. We will consider suggestions from management on additional or revised objectives.

Jan. 3, 2019

DoD Civilian Pay Budgeting Process DODIG-2019-041

We determined whether the Office of the Under Secretary of Defense (Comptroller)’s (OUSD[C]) management and oversight of the Military Services’ civilian pay (CIVPAY) budget process assured that the Services’ budgets represented the actual cost of their civilian workforce.

Dec. 27, 2018

U.S. Air Forces in Europe Plans for the Procurement and Pre-Positioning of Deployable Air Base Kits DODIG-2019-040

We determined whether U.S. Air Forces in Europe (USAFE) developed a plan for procuring and pre‑positioning Deployable Air Base System-Facilities, Equipment, and Vehicles Kits (Deployable Air Base Kits) within the U.S. European Command area of responsibility.

Dec. 21, 2018

Reporting of Improper Payments for the Defense Finance and Accounting Service Commercial Pay Program DODIG-2019-039

We determined whether the DoD developed accurate and complete improper payment estimates for the Defense Finance and Accounting Service (DFAS) Commercial Pay Program during the first two quarters of FY 2018.

Dec. 19, 2018

Followup of Delinquent Medical Service Account Audits DODIG-2019-038

We determined whether the Office of the Under Secretary of Defense (Health Affairs), Defense Health Agency (DHA), Navy Bureau of Medicine and Surgery (BUMED), U.S. Army Medical Command (MEDCOM), and Air Force Surgeon General implemented actions to correct problems identified in six prior DoD Office of Inspector General (OIG) reports related to the collection of outstanding balances of medical service accounts (accounts) for patients authorized to receive care in military medical treatment facilities. We also summarized systemic issues related to accounts identified in these prior reports, as well as new issues identified during our followup review.

Dec. 19, 2018

Project Announcement: Oversight of the Audits of the FY 2019 U.S. Army Corps of Engineers’ Sub-Allotted Funds Financial Statements (Project No. D2019-D000FI-0079.000)

Our planned oversight will begin in January 2019. 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 U.S. Special Operations Command, the Defense Logistics Agency, and the Defense Health Agency.

Dec. 13, 2018

System Review Report on the Defense Commissary Agency Internal Review DODIG-2019-035

We reviewed the system of quality control for the internal audit organization Defense Commissary Agency (DeCA) Internal Review (IR) in effect for the period ending January 31, 2018. The system of quality control includes DeCA IR’s organizational structure and policies adopted and procedures established to provide it with reasonable assurance of conforming to Government Auditing Standards (GAS). The elements of quality control as described in GAS 3.83 include the audit organization’s leadership, emphasis on performing high quality work, and policies and procedures designed to provide reasonable assurance of complying with professional standards and applicable legal and regulatory requirements.