Jan. 24, 2022

Project Announcement: Evaluation of the Department of Defense’s Response to “Havana Syndrome” (Project No. D2022-DEV000-0047.000)

We plan to begin the subject evaluation in January 2022. The objective of this evaluation is to determine the extent to which the Department of Defense has developed guidance and implemented procedures to identify and evaluate DoD personnel who may have “Havana Syndrome.” We may revise the objective as the evaluation proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 19, 2022

Management Advisory Regarding Results from Research for Future Audits and Evaluations Related to the Effects of the 2019 Novel Coronavirus on DoD Operations (DODIG-2022-054)

Publicly Released: January 21, 2022

The purpose of this advisory is to discuss the DoD’s use of the Coronavirus Aid, Relief, and Economic Security (CARES) Act funds, and highlight areas of concern over the DoD’s reporting on USASpending.gov on the use of the DoD’s CARES Act funds.

Jan. 12, 2022

Audit of the Department of Defense Foreign Military Sales Acquisition Process (DODIG-2022-053)

Publicly Released: January 14, 2022

The objective of this audit was to determine whether the DoD managed the acquisition of defense articles and services to meet partner country foreign military sales (FMS) requirements, and whether the metrics used by DoD components maximize the results of the FMS acquisition process. This audit focused on the timeliness of the DoD FMS acquisition process and the accuracy of FMS acquisition data that the DoD reported to Congress.

Jan. 11, 2022

Audit of the Defense Health Agency’s Reporting of Improper Payment Estimates for the Military Health Benefits Program (DODIG-2022-052)

Publicly Released: January 13, 2022

The objective of the audit was to determine whether the Defense Health Agency (DHA) accurately identified and reported improper payments as required by the Payment Integrity Information Act of 2019 (PIIA).

Jan. 6, 2022

Evaluation of Contract Monitoring and Management for Project Maven (DODIG-2022-049)

Publicly Released: January 10, 2022

The objective of this evaluation was to determine whether the Army Contracting Command (ACC), the Army Research Laboratory (ARL), and the Algorithmic Warfare Cross-Functional Team (AWCFT, also known as Project Maven) monitored Project Maven contracts in accordance with the Federal Acquisition Regulation (FAR), Defense Federal Acquisition Regulation Supplement (DFARS), and DoD policy.

Jan. 6, 2022

Project Announcement: Oversight of the FY 2022 Department of the Air Force Statements on Standards for Attestation Engagement No. 18, System and Organization Controls Examination of the Defense Enterprise Accounting and Management System (Project No. D2022- D000FT-0075.000)

Our planned oversight will begin immediately. The Department of the Air Force requested a Statements on Standards for Attestation Engagements No. 18 (SSAE 18) examination of the Defense Enterprise Account and Management System (DEAMS) as of June 30, 2022. We contracted with the independent public accounting firm of Ernst & Young, LLP (EY), to perform the SSAE 18 examination of DEAMS. The objective of EY’s attestation examination is to issue an opinion on the Department of the Air Force’s description of DEAMS and the suitability of the design of controls to achieve the related control objectives as of June 30, 2022. The objective of our project is to provide contract oversight of EY’s attestation examination and determine whether EY complied with the contract and applicable attestation and generally accepted government auditing standards.

Jan. 5, 2022

Project Announcement: Oversight of the Audit of the FY 2022 Defense Health Program Financial Statements (Project No. D2022-D000FT-0078.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the Defense Health Program Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C. (Kearney & Company) to audit the Defense Health Program Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021. The objective of Kearney & Company’s audit is to determine whether the FY 2022 Defense Health Program Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States of America. The objective of our oversight project is to provide contract oversight of Kearney & Company’s audit of the Defense Health Program Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021, and to determine whether Kearney & Company complied with applicable auditing standards.

Jan. 5, 2022

Project Announcement: Oversight of the Audit of the FY 2022 Defense Health Agency Contract Resource Management Financial Statements (Project No. D2022-D000FT-0080.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the Defense Health Agency Contract Resource Management Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C. (Kearney & Company) to audit the Defense Health Agency Contract Resource Management Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021. The objective of Kearney & Company’s audit is to determine whether the FY 2022 Defense Health Agency Contract Resource Management Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States of America. The objective of our oversight project is to provide contract oversight of Kearney & Company’s audit of the Defense Health Agency Contract Resource Management Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021, and to determine whether Kearney & Company complied with applicable auditing standards.

Jan. 5, 2022

Project Announcement: Oversight of the Audit of the FY 2022 DoD Medicare-Eligible Retiree Health Care Fund Financial Statements (Project No. D2022-D000FT-0079.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the DoD Medicare-Eligible Retiree Health Care Fund Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C. (Kearney & Company) to audit the DoD Medicare-Eligible Retiree Health Care Fund Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021. The objective of Kearney & Company’s audit is to determine whether the FY 2022 DoD Medicare-Eligible Retiree Health Care Fund Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States of America. The objective of our oversight project is to provide contract oversight of Kearney & Company’s audit of the DoD MedicareEligible Retiree Health Care Fund Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021, and to determine whether Kearney & Company complied with applicable auditing standards.

Jan. 4, 2022

Project Announcement: Oversight of the Audit of the FY 2022 U.S. Special Operations Command General Fund Financial Statements (Project No. D2022-D000FP-0077.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the U.S. Special Operations Command General Fund financial statements. We contracted with the independent public accounting firm of Grant Thornton LLP (Grant Thornton) to audit the U.S. Special Operations Command General Fund Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021. The objective of Grant Thornton’s audit is to determine whether the FY 2022 U.S. Special Operations Command General Fund financial statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States of America. The objective of our oversight project is to provide contract oversight of Grant Thornton’s audit of the U.S. Special Operations Command General Fund Financial Statements for fiscal years ending September 30, 2022, and September 30, 2021, and to determine whether Grant Thornton complied with applicable auditing standards. We will execute the contractor’s audit procedures associated with reviews of transactions and facilities that are Special Access Program, TOP SECRET, and TOP SECRET/Sensitive Compartmented Information and provide an unclassified version of the results of our review to Grant Thornton to use in developing its overall audit conclusions.