April 24, 2017

Project Announcement: Audit of the Department of the Army General Fund Basic Financial Statements for Fiscal Years Ending September 30, 2017, and September 30, 2016 (Project No. D2017-D000FI-0131.000)

We plan to begin the subject audit in April 2017. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Act, the DoD Office of Inspector General is the principal auditor for the Department of the Army General Fund Basic Financial Statements. Our audit objective is to determine whether the Army General Fund Basic Financial Statements as of September 30, 2017, and September 30, 2016, taken as a whole, were presented fairly, in all material respects, and in conformity with accounting principles generally accepted in the United States of America. This is report Independent Auditor's Report on the Army General Fund FY 2017 and FY 2016 Basic Financial Statements DODIG-2018-013.

April 24, 2017

Project Announcement: Audit of the Department of the Navy, Navy Working Capital Fund Basic Financial Statements for Fiscal Years Ending September 30, 2017, and September 30, 2016 (Project No. D2017-D000FS-0106.000)

We plan to begin the subject audit in April 2017. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Act, the DoD Office of Inspector General is the principal auditor for the Department of the Navy, Navy Working Capital Fund Basic Financial Statements. Our audit objective is to determine whether the Department of the Navy, Navy Working Capital Fund Basic Financial Statements as of September 30, 2017, and September 30, 2016, taken as a whole, were presented fairly, in all material respects, and in conformity with accounting principles generally accepted in the United States of America.

April 24, 2017

Project Announcement: Audit of the Department of the Air Force General Fund Basic Financial Statements for Fiscal Years Ending September 30, 2017, and September 30, 2016 (Project No. D2017-D000FT-0132.000)

We plan to begin the subject audit in April 2017. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Act, the DoD Office of Inspector General is the principal auditor for the Department of the Air Force General Fund Basic Financial Statements. Our objective is to determine whether the Air Force General Fund Basic Financial Statements as of September 30, 2017, and September 30, 2016, taken as a whole, were presented fairly, in all material respects, and in conformity with accounting principles generally accepted in the United States of America. In addition, we will determine whether these principles were consistently applied. We will review the Air Force General Fund Consolidated Balance Sheet as of September 30, 2017, and September 30, 2016, the related Consolidated Statement of Net Cost, Consolidated Statement of Changes in Net Position, Combined Statement of Budgetary Resources, and related footnote disclosures. We will also review the Required Supplementary Stewardship Information, Required Supplementary Information, and Other Accompanying Information. In addition, we will review internal controls related to the reliability of financial reporting and compliance with laws and regulations that apply to these financial statements. This is report Independent Auditor’s Report on the Air Force General Fund FY 2017 and FY 2016 Basic Financial Statements DODIG-2018-014.

April 24, 2017

Project Announcement: Audit of the Department of the Air Force Working Capital Fund Basic Financial Statements for Fiscal Years Ending September 30, 2017, and September 30, 2016 (Project No. D2017-D000FT-0133.000)

We plan to begin the subject audit in April 2017. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Act, the DoD Office of Inspector General is the principal auditor for the Department of the Air Force Working Capital Fund Basic Financial Statements. Our objective is to determine whether the Air Force Working Capital Fund Basic Financial Statements as of September 30, 2017, and September 30, 2016, taken as a whole, were presented fairly, in all material respects, and in conformity with accounting principles generally accepted in the United States of America. In addition, we will determine whether these principles were consistently applied. We will review the Air Force Working Capital Fund Consolidated Balance Sheet as of September 30, 2017, and September 30, 2016, the related Consolidated Statement of Net Cost, Consolidated Statement of Changes in Net Position, Combined Statement of Budgetary Resources, and the related footnote disclosures. We will also review the Required Supplementary Information and Other Accompanying Information. In addition, we will review internal controls related to the reliability of financial reporting and compliance with laws and regulations that apply to these financial statements. This is report Independent Auditor’s Report on the Air Force Working Capital Fund FY 2017 and FY 2016 Basic Financial Statements DODIG-2018-015.

April 24, 2017

Project Announcement: Audit of the Department of the Army Working Capital Fund Basic Financial Statements for Fiscal Years Ending September 30, 2017, and September 30, 2016 (Project No. D2017-D000FI-0130.000)

We plan to begin the subject audit in April 2017. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Act, the DoD Office of Inspector General is the principal auditor for the Department of the Army Working Capital Fund Basic Financial Statements. Our objective is to determine whether the Army Working Capital Fund Basic Financial Statements as of September 30, 2017, and September 30, 2016, taken as a whole, were presented fairly, in all material respects, and in conformity with accounting principles generally accepted in the United States of America. In addition, we will determine whether these principles were consistently applied. We will review the Army Working Capital Fund Consolidated Balance Sheet as of September 30, 2017, and September 30, 2016, and the related Consolidated Statement of Net Cost, Consolidated Statement of Changes in Net Position, Combined Statement of Budgetary Resources, and related notes. We will also review the Required Supplementary Information and Other Accompanying Information. In addition, we will review internal controls related to the reliability of financial reporting and compliance with laws and regulations that apply to these financial statements. This is report Independent Auditor's Report on the Army Working Capital Fund FY 2017 and FY 2016 Basic Financial Statements DODIG-2018-011.

April 24, 2017

Project Announcement: Audit of the Department of the Navy General Fund Basic Financial Statements for Fiscal Years Ending September 30, 2017, and September 30, 2016 (Project No. D2017-D000FS-0105.000)

We plan to begin the subject audit in April 2017. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Act, the DoD Office of Inspector General is the principal auditor for the Department of the Navy General Fund Basic Financial Statements. Our audit objective is to determine whether the Department of the Navy General Fund Basic Financial Statements as of September 30, 2017, and September 30, 2016, taken as a whole, were presented fairly, in all material respects, and in conformity with accounting principles generally accepted in the United States of America.

April 19, 2017

Assessment of U.S. and Coalition Plans and Efforts to Train, Advise, Assist, and Equip the Iraqi Counterterrorism Service and the Iraqi Special Operations Forces DODIG-2017-074

To assess U.S. and Coalition efforts to train, advise, assist, and equip the Iraqi Counterterrorism Service (CTS) and the Iraqi Special Operations Forces 1 in support of operations against the Islamic State of Iraq and Syria.

April 17, 2017

Project Announcement: Audit of the Completeness and Accuracy of the U.S. Aimy Corps of Engineers Improper Payment Estimates as Reported in the FY 2016 DoD Agency Financial Report (Project No. D2017-DOOOCL-0128.000)

We plan to begin the subject audit in April 2017. Our objective is to determine whether the U.S. Army Corps of Engineers used a complete universe of payments and accurately identified improper payments when reporting improper payment estimates in the FY 2016 DoD Agency Financial Report for the commercial pay and travel pay programs.

April 14, 2017

External Peer Review Report on the Army Internal Review Program DODIG-2017-100

We reviewed the system of quality control for the Army Internal Review (IR) Program in effect for the year ended December 31, 2015.

April 14, 2017

Project Announcement: Examination of Existence and Completeness of U.S. Air Force Inventory/Operating Materials and Supplies Base-Possessed Assets (Project No. D2017-D000FT-0122.000)

We plan to begin the subject examination in April 2017. The U.S. Air Force asserted to the existence and completeness of select Air Force–held Inventory/Operating Materials and Supplies base-possessed assets. Our objective is to determine whether the existence and completeness of select Air Force–held Inventory/Operating Materials and Supplies base-possessed assets are ready for examination in accordance with Financial Improvement and Audit Readiness guidance. This is report Independent Auditor’s Report on the Examination of Existence and Completeness of U.S. Air Force Inventory and Operating Materials and Supplies Base-Possessed Assets DODIG-2018-039.