March 27, 2018

Project Announcement: Agreed-Upon Procedures for Reviewing the FY 2018 Civilian Payroll Withholding Data and Enrollment Information (Project No. D2018-D000FP-0116.000)

We plan to begin the subject audit in March 2018. The Office of Management and Budget Bulletin No. 17-03, "Audit Requirements for Federal Financial Statements," September 29, 2017, requires that we perform certain agreed-upon procedures on DoD payroll and personnel files. Our objective is to assist the Office of Personnel Management in assessing whether health, life insurance, and retirement benefits withholdings, contributions, and enrollment information submitted by the Defense finance and Accounting Service for FY 2018 were reasonable and accurate. This is report Independent Auditor’s Report on the Agreed Upon Procedures for Reviewing the FY 2018 Civilian Payroll Withholding Data and Enrollment Information DODIG-2018-155.

March 26, 2018

Small Business Subcontracting at Two Army Contracting Command Locations DODIG-2018-086

We determined whether Army Contracting Command (ACC)–Redstone and ACC-Warren contracting officials took appropriate actions to ensure prime contractors met their small business subcontracting goals. We reviewed a nonstatistical sample of 50 contracts with estimated completion dates in FYs 2015 or 2016 and 30 contracts awarded in FY 2016. This audit is the fourth and last in a series of our audits on DoD small business contracting.

March 26, 2018

Project Announcement: Audit of Navy and Defense Logistics Agency's Spare Parts for F/A-18 E/F Super Hornets (Project No. D2018-D000RK-0124.000)

We plan to begin the subject audit in March 2018. Our objective is to determine whether the Navy and Defense Logistics Agency properly identified and obtained spare parts for the F/A-18 E/F Super Hornets.

March 22, 2018

Project Announcement: Contract Oversight of the Audit of the FY 2018 Defense Health Agency Contract Resource Management Basic Financial Statements (Project No. D2018-D000FT-0123.000)

We plan to begin the oversight in March 2018. We contracted with the independent public accounting firm of Kearney & Company, P.C., to audit the Defense Health Agency Contract Resource Management Basic Financial Statements for fiscal years ended September 30, 2018, and 2017. The objective of the audit is to determine whether the FY 2018 Defense Health Agency Contract Resource Management financial statements and related notes, are presented fairly, in all material respects, and in conformity with accounting principles generally accepted in the United States of America. This is report Transmittal of the Independent Auditor's Report on the Defense Health Agency Contract Resource Management Financial Statements and Related Notes for FY 2018 and FY 2017 DODIG-2019-010.

March 21, 2018

Contracting Strategy for F-22 Modernization DODIG-2018-089

We determined whether the U.S. Air Force effectively managed the modernization of the F-22 Raptor (F-22) fleet. Specifically, we reviewed the F-22 Program Office’s implementation of Scaled Agile Framework (SAFe). SAFe is a software development method that uses short time periods to develop smaller portions of software that contribute to the final product.

March 21, 2018

Summary Report on U.S. Direct Funding Provided to Afghanistan DODIG-2018-090

We summarized the systemic challenges associated with the Combined Security Transition Command-Afghanistan’s (CSTC-A’s) oversight of U.S direct funding provided to the Government of the Islamic Republic of Afghanistan identified in seven previous DoD Office of Inspector General (OIG) oversight reports. In addition, we determined whether DoD officials implemented the recommendations from the seven prior DoD OIG reports on CSTC-A management and oversight of U.S. direct funding provided to Government of the Islamic Republic of Afghanistan.

March 14, 2018

TRICARE North Region Payments for Applied Behavior Analysis Services for the Treatment of Autism Spectrum Disorder DODIG-2018-084

We determined whether the DoD appropriately paid for one-on-one applied behavior analysis interventions (ABA services) for the treatment of Autism Spectrum Disorder in the TRICARE North Region. The audit was requested by the Director, TRICARE Health Plan. The TRICARE North Region contractor paid 1,388,073 claim line items for ABA services, valued at $120.1 million, in 2015 and 2016.

March 9, 2018

Project Announcement: Audit of the Foreign Military Sales Trust Fund (Project No. D2018-D000FP-0115.000)

We plan to begin the subject audit in March 2018. Our objective is to determine whether the Defense Security Cooperation Agency (DSCA) and the Defense Finance and Accounting Service (DFAS) implemented effective controls over financial reporting for the Foreign Military Sales (FMS) Trust Fund. In addition, we will determine if DSCA and DFAS performed effective reconciliations of the FMS Trust Fund account balances as of September 30, 2017.

March 8, 2018

The U.S. Army Civilian Pay Budget Process DODIG-2018-055

We determined whether the Army’s civilian pay (CIVPAY) budget process was effective. Specifically, we evaluated whether the Army adequately supported and justified the civilian full-time equivalents (FTEs) and pay requirements contained in the Army’s FY 2017 Budget Estimate Submission (BES). Budget estimates relating to personnel requirements are determined in terms of FTE employment. FTEs are the total number of regular straight-time hours worked, or to be worked, divided by the total number of hours that agencies can pay employees in a fiscal year, which are called compensable hours.

March 6, 2018

External Peer Review on the Defense Finance and Accounting Service Internal Review Organization DODIG-2018-082

We reviewed the system of quality control for the internal audit organization, Defense Finance and Accounting Service (DFAS) Internal Review (IR) in effect for June 30, 2017.