Nov. 3, 2023

Transmittal of the Independent Auditor’s Reports on the U.S. Air Force Military Construction Funds Sub-Allotted to the U.S. Army Corps of Engineers–Military Programs Financial Statements and Related Notes for FY 2023 (DODIG-2024-004)

These audit reports should not be distributed without the financial statements on which they are based. To request the financial statements and reports, file a Freedom of Information Act Request with the Department of the Army at https://www.rmda.army.mil/foia/RMDA-FOIA-Contact.html. This report is a result of Project No. D2023-D000FI-0039.000.

Nov. 3, 2023

Transmittal of the Independent Auditor’s Reports on the U.S. Special Operations Command Military Construction Funds Sub-Allotted to the U.S. Army Corps of Engineers–Military Programs Financial Statements and Related Notes for FY 2023 (DODIG-2024-005)

These audit reports should not be distributed without the financial statements on which they are based. To request the financial statements and reports, file a Freedom of Information Act Request with the Department of the Army at https://www.rmda.army.mil/foia/RMDA-FOIA-Contact.html. This report is a result of Project No. D2023-D000FI-0039.000.

Nov. 2, 2023

Management Advisory: Evaluation of the Security Assistance Group-Ukraine's Role in Coordinating the Movement of Defense Articles to Ukraine (DODIG-2024-002)

This report is classified. To file a Freedom of Information Act Request, please submit a request to FOIA.gov.

Oct. 27, 2023

Project Announcement: Oversight of the FY 2024 Army’s Statement on Standards for Attestation Engagements No. 18 Examination of the System Supporting the Delivery of Munitions Inventory Management Services (Project No. D2024-D000FI-0015.000)

Our planned oversight will begin immediately. The Assistant Secretary of the Army (Financial Management and Comptroller) requested a Statement on Standards for Attestation Engagements No. 18, as amended, (SSAE 18) examination of the Army’s System Supporting the Delivery of Munitions Inventory Management Services for the period of October 1, 2023, through June 30, 2024. We contracted with the independent public accounting firm of KPMG, LLP (KPMG) to perform this SSAE 18 examination. The objective of KPMG’s attestation examination is to issue an opinion on the Army’s description of the System Supporting the Delivery of Munitions Inventory Management Services 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 our project is to provide contract oversight of KPMG’s attestation examination and determine whether KPMG complied with the contract and applicable attestation and generally accepted government auditing standards.

Oct. 27, 2023

Project Announcement: Oversight of the FY 2024 Army’s Statement on Standards for Attestation Engagements No. 18 Examination of the General Fund Enterprise Business System (Project No. D2024-D000FI-0018.000)

Our planned oversight will begin immediately. The Assistant Secretary of the Army (Financial Management and Comptroller) requested a Statement on Standards for Attestation Engagements No. 18, as amended, (SSAE 18) examination of the Army’s General Fund Enterprise Business System (GFEBS) administration and operational support service for the period of October 1, 2023 through June 30, 2024. We contracted with the independent public accounting firm of KPMG, LLP (KPMG) to perform this SSAE 18 examination.

Oct. 26, 2023

FY 2024 Joint Strategic Oversight Plan for Operation Atlantic Resolve, Including U.S. Government Activities Related to Ukraine

FY 2024 Joint Strategic Oversight Plan for Operation Atlantic Resolve (JSOP-OAR) is the annual joint strategic oversight plan submitted to Congress by the Lead IG for OAR.  This plan complies with the oversight requirements pursuant to 5 U.S.C. § 419 of the Inspector General Act of 1978, as amended.  The JSOP-OAR describes the Lead IG and partner agencies’ oversight of U.S. Government activities in support of the ongoing OAR mission, including activities related to Ukraine.

Oct. 26, 2023

Project Announcement: Evaluation of the DoD’s Efforts to Protect U.S. Personnel and Operations Supporting the Ukrainian Conflict (Project No. D2024-DEV0SI-0013.000)

The purpose of this memorandum is to notify you that we plan to begin the subject evaluation in October 2023. The objective of this evaluation is to determine whether the DoD is effectively and efficiently protecting U.S. military personnel and operations, to include executing counterintelligence activities, within the U.S. European Command in accordance with DoD policy. We may revise the objective as the evaluation proceeds, and we will also consider suggestions from management for additional or revised objectives. We plan to perform this evaluation in accordance with the Council of the Inspectors General on Integrity and Efficiency “Quality Standards for Inspection and Evaluation.”

Oct. 17, 2023

Project Announcement: Audit of the E-2D Advanced Hawkeye Capabilities (Project No. D2024-D000AT-0012.000)

The purpose of this memorandum is to notify you that we plan to begin the subject audit in October 2023. The objective of this audit is to determine whether the Department of the Navy is effectively planning for and achieving the performance capabilities for the E-2D Advanced Hawkeye upgrades and modifications. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives. We plan to perform this audit in accordance with the Government Accountability Office’s generally accepted government auditing standards.

Oct. 16, 2023

Project Announcement: Evaluation of DoD Voting Assistance Programs for Calendar Year 2023 (Project No. D2024-DEV0PA-0001.000)

The purpose of this memorandum is to notify you that we plan to begin the subject evaluation in October 2023. The objective of this evaluation is to report on the effectiveness of the Services’ voting assistance programs, based on 2023 annual reviews by the respective Service Inspectors General, in accordance with section 1566, title 10, United States Code. We will also report on the DoD Components’ compliance with DoD policy on outreach to voters covered by the Uniformed and Overseas Citizens Absentee Voting Act (UOCAVA). Specifically, we will focus on access to absentee voter registration for voters covered by the UOCAVA, and the DoD’s handling of those absentee ballots. We will report on compliance with DoD Instruction 1000.04, “Federal Voting Assistance Program (FVAP),” November 12, 2019; DoD Directive 5101.11E, “DoD Executive Agent for the Military Postal Service (MPS) and Official Mail Program (OMP),” March 18, 2021; and DoD Instruction 4525.09, “Military Postal Service,” July 10, 2018 (Incorporating Change 2, May 24, 2022).

Oct. 16, 2023

Project Announcement: Evaluation of the DoD’s Handling, Controlling, and Accounting of Controlled Cryptographic Items (Project No. D2024-DEVOS1-0011.000)

The purpose of this memorandum is to notify you that we plan to begin the subject evaluation in October 2023. The objective of this evaluation is to determine the efficiency and effectiveness of the DoD’s handling, controlling, and accounting of controlled cryptographic items.1 We may revise the objective as the evaluation proceeds, and we will also consider suggestions from management for additional or revised objectives. We plan to perform this evaluation in accordance with the Council of the Inspectors General on Integrity and Efficiency “Quality Standards for Federal Offices of Inspector General.