Dec. 19, 2018

Project Announcement: Oversight of the Audit of the FY 2019 U.S. Army Corps of Engineers-Civil Works Financial Statements (Project No.D2019-D000FI-0078.000)

Our planned oversight will begin in January 2019. The audit of the U.S. Army Corps of Engineers-Civil Works Financial Statements is required by Office of Management and Budget Bulletin No. 19-01, "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 Financial Statements for fiscal years ending September 30, 2019, and September 30, 2018. Our objective is to provide contract oversight of KPMG's audit of the U.S. Army Corps of Engineers-Civil Works Financial Statements for fiscal years ending September 30, 2019, and September 30, 2018, to determine if KPMG complied with applicable auditing standards.

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. 18, 2018

Project Announcement: Oversight of the Audit of the FY 2019 Army Working Capital Fund Financial Statements (Project No. D2019-D000FI-0071.000)

Our planned oversight will begin immediately. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Chief Financial Officers Act of 1990, the DoD Office of Inspector General is the principal auditor for the Department of the Army Working Capital Fund Financial Statements.

Dec. 17, 2018

Project Announcement: Oversight of the Audit of the FY 2019 Army General Fund Financial Statements (Project No. D2019-D000FI-0072.000)

Our planned oversight will begin immediately. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Chief Financial Officers Act of 1990, the DoD Office of Inspector General is the principal auditor for the Department of the Army General Fund Financial Statements.

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.

Dec. 13, 2018

DoD Management of Software Applications DODIG-2019-037

We determined whether DoD Components rationalized their software applications by identifying and eliminating any duplicative or obsolete applications. This audit focused on the Marine Corps, the Navy, and the Air Force. We did not include the Army in our audit scope because the Army Audit Agency reviewed software application inventories and software application rationalization at its data centers.

Dec. 12, 2018

Defense Hotline Allegations Concerning the MQ‑9 Block 5 Reaper Unmanned Aerial System DODIG-2019-036

We conducted this audit in response to allegations made to the DoD Hotline. We determined whether the U.S. Air Force was: (1) inappropriately charged for MQ‑9 Reaper (MQ‑9) Block 5 aircraft repairs prior to the Air Force accepting the aircraft, (2) using the MQ‑9 Block 5 aircraft to support operational missions, and (3) properly estimating and procuring MQ‑9 Block 5 aircraft spare parts.

Dec. 11, 2018

Project Announcement: Audit of the DoD Agency-Wide Basic Financial Statements for Fiscal Years Ending September 30, 2019, and September 30, 2018 (Project No. D2019-D000FE-0067.000)

We plan to begin the subject audit in December 2018. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Chief Financial Officers Act of 1990, the DoD Office of Inspector General is the principal auditor for the DoD Agency-Wide Basic Financial Statements.

Dec. 10, 2018

Security Controls at DoD Facilities for Protecting Ballistic Missile Defense System Technical Information DODIG-2019-034

We determined whether DoD Components implemented security controls and processes at DoD facilities to protect ballistic missile defense system (BMDS) technical information on classified networks from insider and external cyber threats.

Dec. 7, 2018

Project Announcement: Audit of DoD's Implementation of the Cybersecurity Information Sharing Act of 2015 (Project No. D2019-DOOOCP-0060.000)

We plan to begin the subject audit in December 2018. We are conducting this audit as mandated by the Cybersecurity Information Sharing Act of2015 (CISA), section 107, "Oversight of Government Activities." CISA requires the Inspectors General of seven Federal entities-the Departments of Commerce, Defense, Energy, Homeland Security, Justice, and Treasury, and the Office of the Director of National Intelligence-to jointly report to Congress no later than 2 years after the enactment date of CISA, and once every 2 years thereafter, on the actions of the Executive branch of the U.S. Government to carry out the CISA requirements. As such, the objective of this joint project is to assess DoD' s actions taken to carry out the CISA requirements during 2017 and 2018 and to submit an unclassified, interagency report to Congress by December 2019 (attached). We will consider suggestions from management on additional or revised objectives.