Dec. 1, 2017

Project Announcement: Audit of the DoD Agency-Wide Basic Financial Statements for Fiscal Years Ending September 30, 2018, and September 30, 2017 (Project No. D2018-D000FE-0063.000)

We plan to begin the subject audit in December 2017. 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. Our objective is to determine whether the DoD Agency-Wide Basic Financial Statements as of September 30, 2018, and September 30, 2017, 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 Department of Defense FY 2018 and FY 2017 Basic Financial Statements DODIG-2019-017.

Nov. 20, 2017

Top DoD Management Challenges - Fiscal Year 2018

The following is the DoD Office of Inspector General’s (OIG) statement on the top management and performance challenges facing the DoD. The challenges outlined in this statement were identified based on a variety of factors, including DoD OIG oversight work, research, and judgment; oversight work done by other DoD components; oversight projects conducted by the GAO; and input from DoD officials. While we also reviewed DoD statements, documents, and assessments of these and other critical issues, we identified these top challenges independently.

Nov. 20, 2017

Fiscal Year 2018 Oversight Plan

Many of our proposed oversight projects align with one or more of the top management and performance challenges facing the DoD. The DoD OIG identified these challenges based on our oversight work, research, and judgment; oversight work done by other components within the DoD; input from DoD leaders; and oversight projects by the Government Accountability Office. While we solicited input from the DoD, we identified these challenges independently.

Nov. 20, 2017

Defense Health Agency Controls Over High-Risk Pharmaceutical Payments DODIG-2018-033

We determined whether the Defense Health Agency (DHA) developed controls to identify health care pharmaceutical payments at high risk of fraud or abuse. We focused on controls to prevent and detect potentially fraudulent or abusive claims for pharmaceuticals. The DHA defines “abuse” as any practice that is inconsistent with accepted practice which results in a claim, unnecessary costs, or payment for services or supplies not medically necessary and appropriate, or that fail to meet professionally recognized standards for health care providers. “ Abuse” includes deception or misrepresentation by a provider in relation to a TRICARE claim. We also reviewed the process for approving and implementing new controls.

Nov. 16, 2017

Implementation of the DoD Leahy Law Regarding Allegations of Child Sexual Abuse by Members of the Afghan National Defense and Security Forces DODIG-2018-018

To evaluate the implementation of the DoD Leahy Law regarding child sexual abuse as it applies to DoD interaction with, and Title 10 support of, the Afghan Security Ministries and the Afghan National Defense and Security Forces (ANDSF).

Nov. 14, 2017

Defense Hotline Allegations on the Surface Electronic Warfare Improvement Program DODIG-2018-025

We conducted this audit in response to allegations made to the Defense Hotline. We determined whether the Surface Electronic Warfare Improvement Program (SEWIP) Block 3 experienced significant cost increases over original estimates.

Nov. 13, 2017

Evaluation of Operations and Management of the Military Cemeteries (Project No. D2018-DOOSP0-0019.000)

Our objective is to evaluate the operations and management ·processes and procedures at the Army National Military Cemeteries (comprised of the Arlington National Cemetery (ANC) and the U.S. Soldiers' and Airmen's Home National Cemetery (SAHNC)), and military cemeteries under the control of the military departments.

Nov. 9, 2017

Project Announcement: Contract Oversight for the Audit of the Defense Information Systems Agency Working Capital Fund Financial Statements for FY 2018 (Project No. D2018-D000FL-0056.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/ Chief Financial Officer, DoD, requested an audit of the Defense Information Systems Agency Working Capital Fund Financial Statements for FY 2018. We contracted with the independent public accounting firm of Kearney & Company, P.C (Kearney & Company) to perform the audit. The objective of the audit is to determine whether the Defense Information Systems Agency's Working Capital Fund Financial Statements and related note disclosures were fairly presented in all material respects and in conformity with accounting principles generally accepted in the United States of America.

Nov. 9, 2017

Project Announcement: Contract Oversight for the Audit of the Defense Information Systems Agency General Fund Financial Statements for FY 2018 (Project No. D2018-D000FL-0057.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested an audit of the Defense Information Systems Agency General Fund Financial Statements for FY 2018. We contracted with the independent public accounting firm of Kearney & Company, P.C (Kearney & Company) to perform the audit. The objective of the audit is to determine whether the Defense Information Systems Agency General Fund Financial Statements and related note disclosures were fairly presented in all material respects and in conformity with accounting principles generally accepted in the United States of America.

Nov. 9, 2017

Project Announcement: Investigation and Review regarding the DoD's submission of information for inclusion in the Federal Bureau of Investigation's databases (Project No. 2018C004)