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. 7, 2019

Project Announcement: Oversight of the Audit of the FY 2019 U.S. Special Operations Command General Fund Financial Statements (Project No. D20 l 9-D000FP-0089.000)

We plan to begin the subject oversight immediately. We contracted with the independent public accounting firm of Grant Thornton to audit the U.S. Special Operations Command General Fund Financial Statements for fiscal years ending September 30, 2019, and September 30, 2018.

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.

Jan. 3, 2019

U.S. Army Corps of Engineers Oversight of Temporary Emergency Power Contracts Awarded for Hurricanes Harvey and Irma DODIG-2019-043

We determined whether U.S. Army Corps of Engineers (USACE) Pittsburgh District properly monitored contractor performance on temporary emergency power contracts in accordance with applicable Federal and DoD contracting guidance for the disaster recovery response to Hurricanes Harvey and Irma.

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

Project Announcement: Followup Audit on the Corrective Actions Taken by DoD Components in Response to DoD Red Team Assessments (Project No. D2019-D000CR-0075.0000)

We plan to begin the subject audit in January 2019. Our objective is to determine whether DoD Red Teams and DoD Components took actions to correct problems identified in Report No. DODIG-2013-035, "Better Reporting and Certification Processes Can Improve Red Teams' Effectiveness," December 21, 2012. Furthermore, we will determine whether DoD Red Teams supported operational testing and combatant command exercises to identify network vulnerabilities, threats, and other security weaknesses affecting DoD systems, networks, and facilities, and whether corrective actions were taken to address the findings of the Red Teams. We will consider suggestions from management on additional or revised objectives.

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.