March 29, 2018

Army Internal Controls Over Foreign Currency Accounts and Payments DODIG-2018-099

We determined whether the Army properly recorded foreign currency payments, exchange transactions, and related gains and losses.

March 29, 2018

Logical and Physical Access Controls at Missile Defense Agency Contractor Locations DODIG-2018-094

We determined whether Missile Defense Agency (MDA) contractors implemented security controls and processes to protect classified and unclassified ballistic missile defense system (BMDS) technical information from internal and external threats.

March 28, 2018

Hotline Allegations Regarding the Actions of Department of the Navy Officials on the Naval Audit Service Audit of Alleged Sexual Assault Victims’ Career Paths DODIG-2018-091

We conducted this evaluation to determine whether the actions of senior Department of the Navy (DON) officials violated Government Auditing Standards (GAS) and adversely impacted the independence of the Naval Audit Service (NAVAUDSVC) and its auditors.

March 27, 2018

Project Announcement: Review of the FY 2018 Military Retirement Fund Basic Financial Statements Audit (Project No. D2018-D000FP-0117.000)

We plan to begin the subject review in March 2018. We have contracted with the independent public accounting firm of Kearney and Company to audit the Military Retirement Fund Basic Financial Statements for FY 2018. This audit is required by the Chief Financial Officers Act of 1990, as amended, which 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. The objective of the audit is to determine whether the financial statements as of September 30, 2018 and 2017, are presented fairly 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 DoD Military Retirement Fund Financial Statements and Related Notes for FY 2018 and FY 2017 DODIG-2019-012.

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 22, 2018

Project Announcement: Contract Oversight of the Audit of the FY 2018 DoD Medicare-Eligible Retiree Health Care Fund Basic Financial Statements (Project No. D2018-D000FT-0122.000)

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 DoD Medicare-Eligible Retiree Health Care Fund Basic Financial Statements for fiscal years ended September 30, 2018, and 2017. The objective of the audit is to determine whether the FY 2018 DoD Medicare Eligible Retiree Health Care Fund 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 DoD Medicare-Eligible Retiree Health Care Fund Financial Statements and Related Notes for FY 2018 and FY 2017 DODIG-2019-009.

March 19, 2018

Followup Audit: Prior Recommendations to the Department of Navy Regarding the Triannual Review Process for Financial Transactions DODIG-2018-085

We determined whether the Department of the Navy (DON) effectively implemented corrective actions in response to open recommendations in reports, DoD OIG Report No. DODIG-2015-127, “Triannual Review Processes Need Improvement at Three Naval Budget Submitting Offices,” May 18, 2015, and DoD OIG Report No. DODIG-2015-072, “Improvements Needed for Navy’s Triannual Review,” January 22, 2015. We also determined whether the DON triannual review (TAR) for the period ending January 31, 2017, was performed in accordance with the DoD Financial Management Regulation (FMR).

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.

Feb. 2, 2018

Lead Inspector General for Operation Inherent Resolve and Operation Pacific Eagle-Philippines | Quarterly Report to the United States Congress | October 1, 2017 – December 31, 2017

This is the 12th Lead Inspector General (Lead IG) report to the United States Congress on Operation Inherent Resolve (OIR), the overseas contingency operation (OCO) to combat the Islamic State in Iraq and Syria (ISIS). It also includes the 1st quarterly report on Operation Pacific Eagle-Philippines (OPE-P), the new OCO to support the Philippine government’s fight against ISIS affiliates and other terrorist organizations.

Jan. 29, 2018

Navy and Marine Corps Management of Relocatable Buildings DODIG-2018-063

We determined whether the Navy and Marine Corps were properly managing and using relocatable buildings in accordance with appropriate Federal and DoD policies.