Nov. 3, 2023

Transmittal of the Independent Auditor’s Reports on the Defense Logistics Agency Military Construction Funds Sub-Allotted to the U.S. Army Corps of Engineers–Military Programs Financial Statements and Related Notes for FY 2023 (DODIG-2024-003)

These audit reports should not be distributed without the financial statements on which they are based. To request the financial statements and reports, file a Freedom of Information Act Request with the Department of the Army at https://www.rmda.army.mil/foia/RMDA-FOIA-Contact.html. This report is a result of Project No. D2023-D000FI-0039.000.

Nov. 2, 2023

Management Advisory: The Protection of Sensitive Mission Data by Security Assistance Group-Ukraine and Its Subordinate Commands (DODIG-2024-002)

This report is classified. To file a Freedom of Information Act Request, please submit a request to FOIA.gov.

Oct. 27, 2023

Project Announcement: Oversight of the FY 2024 Army’s Statement on Standards for Attestation Engagements No. 18 Examination of the General Fund Enterprise Business System (Project No. D2024-D000FI-0018.000)

Our planned oversight will begin immediately. The Assistant Secretary of the Army (Financial Management and Comptroller) requested a Statement on Standards for Attestation Engagements No. 18, as amended, (SSAE 18) examination of the Army’s General Fund Enterprise Business System (GFEBS) administration and operational support service for the period of October 1, 2023 through June 30, 2024. We contracted with the independent public accounting firm of KPMG, LLP (KPMG) to perform this SSAE 18 examination.

Oct. 27, 2023

Project Announcement: Oversight of the FY 2024 Army’s Statement on Standards for Attestation Engagements No. 18 Examination of the System Supporting the Delivery of Munitions Inventory Management Services (Project No. D2024-D000FI-0015.000)

Our planned oversight will begin immediately. The Assistant Secretary of the Army (Financial Management and Comptroller) requested a Statement on Standards for Attestation Engagements No. 18, as amended, (SSAE 18) examination of the Army’s System Supporting the Delivery of Munitions Inventory Management Services for the period of October 1, 2023, through June 30, 2024. We contracted with the independent public accounting firm of KPMG, LLP (KPMG) to perform this SSAE 18 examination. The objective of KPMG’s attestation examination is to issue an opinion on the Army’s description of the System Supporting the Delivery of Munitions Inventory Management Services and the suitability of the design and operating effectiveness of the controls to achieve the related control objectives stated in the description. The objective of our project is to provide contract oversight of KPMG’s attestation examination and determine whether KPMG complied with the contract and applicable attestation and generally accepted government auditing standards.

Oct. 26, 2023

FY 2024 Joint Strategic Oversight Plan for Operation Atlantic Resolve, Including U.S. Government Activities Related to Ukraine

FY 2024 Joint Strategic Oversight Plan for Operation Atlantic Resolve (JSOP-OAR) is the annual joint strategic oversight plan submitted to Congress by the Lead IG for OAR.  This plan complies with the oversight requirements pursuant to 5 U.S.C. § 419 of the Inspector General Act of 1978, as amended.  The JSOP-OAR describes the Lead IG and partner agencies’ oversight of U.S. Government activities in support of the ongoing OAR mission, including activities related to Ukraine.

Oct. 13, 2023

Audit of the Defense Logistics Agency Storage and Care of Repair Parts and Components for the Army Ground Combat Systems - DODIG-2024-001

The objective of this audit was to determine whether the Defense Logistics Agency (DLA) properly stored and cared for repair parts and components for Army Ground Combat Systems (GCS) in accordance with DoD policies and guidelines.

Sept. 28, 2023

FY 2024 Comprehensive Oversight Plan for Overseas Contingency Operations

This Fiscal Year 2024 (FY 2024) Comprehensive Oversight Plan for Overseas Contingency Operations (COP–OCO) is the ninth annual joint strategic oversight plan submitted to Congress by the Lead Inspector General for Overseas Contingency Operations (Lead IG). This report describes the Lead IG and partner agencies’ oversight of U.S. activities in support of ongoing overseas contingency operations.

July 31, 2023

Evaluation of Controls over the Application of Analytic Standards by the Service Intelligence Centers and U.S. Cyber Command (DODIG-2023-100)

Publicly Released: August 2, 2023

The objective of this evaluation was to determine the extent to which the Service intelligence centers and U.S. Cyber Command (USCYBERCOM) trained and operationalized Intelligence Community Directive 203 (ICD 203). In addition, we determined whether ICD 203 processes changed because of the coronavirus disease–2019 (COVID-19) pandemic. Our scope included the Army’s National Ground Intelligence Center (NGIC), the Marine Corps Intelligence Activity (MCIA), the Navy’s Office of Naval Intelligence (ONI), and USCYBERCOM. We did not evaluate the Air Force’s Service intelligence center.

Feb. 14, 2023

Lead Inspector General for Operation Enduring Sentinel | Quarterly Report to the United States Congress | October 1, 2022 – December 31, 2022

This Lead Inspector General (Lead IG) report to the United States Congress is the 5th report on Operation Enduring Sentinel (OES).  The report summarizes significant events involving OES and describes completed, ongoing, and planned Lead IG and partner agency oversight work.  This report covers the period from October 1, 2022, through December 31, 2022.  

Jan. 5, 2022

Audit of DoD Maintenance of Space Launch Equipment and Facilities (DODIG-2022-048)

Publicly Released: January 7, 2022

The objective of this audit was to determine the extent to which the DoD maintained the equipment and infrastructure needed to support space launches and whether DoD facilities could support future launch requirements. We reviewed the Space Force’s maintenance of launch range items at Vandenberg Space Force Base, California, and Patrick Space Force Base, Florida, and we determined whether range items enabled successful space launches.