Jan. 4, 2022

Project Announcement: Oversight of the Statement on Standards for Attestation Engagements No. 18 Examination of the Defense Agencies Initiative System (Project No. D2022- D000FE-0064.000)

Our planned oversight will begin immediately. The Director of the Defense Logistics Agency (DLA) requested a Statement on Standards for Attestation Engagements No. 18 (SSAE 18) examination of the Defense Agencies Initiative (DAI) system for the period of October 1, 2021, through June 30, 2022. We contracted with the independent public accounting firm of Ernst & Young LLP, (EY) to perform the SSAE 18 examination. The objective of EY’s attestation examination is to issue an opinion on the DLA’s description of the DAI system 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 EY’s attestation examination and determine whether EY complied with the contract and applicable attestation and generally accepted government auditing standards.

Jan. 4, 2022

Project Announcement: Oversight of the Statement on Standards for Attestation Engagements No. 18 Examination of the Defense Automatic Addressing System (Project No. D2022- D000FE-0062.000)

Our planned oversight will begin immediately. The Director of the Defense Logistics Agency (DLA) requested a Statement on Standards for Attestation Engagements No. 18 (SSAE 18) examination of the Defense Automatic Addressing System (DAAS) for the period of October 1, 2021, through June 30, 2022. We contracted with the independent public accounting firm of Ernst & Young, LLP, (EY) to perform the SSAE 18 examination. The objective of EY’s attestation examination is to issue an opinion on the DLA’s description of DAAS 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 EY’s attestation examination and determine whether EY complied with the contract and applicable attestation and generally accepted government 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.

Jan. 4, 2022

Project Announcement: Oversight of the Audit of the FY 2022 U.S. Transportation Command Working Capital Fund Financial Statements (Project No. D2022-D000FL-0057.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the U.S. Transportation Command Working Capital Fund Financial Statements. We contracted with the independent public accounting firm of Cotton & Company LLP (Cotton & Co.) to audit the U.S. Transportation Command Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021. The objective of Cotton & Co.’s audit is to determine whether the FY 2022 U.S. Transportation Command Working Capital Fund Basic 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 Cotton & Co.’s audit of the U.S. Transportation Command Working Capital Fund Basic Financial Statements as of and for the fiscal years ending September 30, 2022, and September 30, 2021, and to determine whether Cotton & Co. complied with applicable auditing standards.

Dec. 20, 2021

External Peer Review of the Defense Contract Management Agency Office of Internal Audit and Inspector General (DODIG-2022-046)

Publicly Released: December 22, 2021

This final report provides the results of the DoD Office of Inspector General’s external peer review.

Dec. 16, 2021

Transmittal of the Independent Auditor’s Reports on the Defense Information Systems Agency Working Capital Fund Financial Statements and Related Notes for FY 2021 and FY 2020 (DODIG-2022-044)

Publicly Released: January 3, 2022

This report begins on page 90 of the Defense Information Systems Agency Working Capital Fund Annual Financial Report Fiscal Year 2021.

Dec. 13, 2021

Audit of the Business Model for TransDigm Group Inc. and Its Impact on Department of Defense Spare Parts Pricing (DODIG-2022-043)

Publicly Released: December 13, 2021

The objective of this audit was to determine whether TransDigm Group Inc.'s (TransDigm) business model impacted the DoD's ability to pay fair and reasonable prices for spare parts.

Dec. 13, 2021

Project Announcement: Evaluation of the Department of Defense’s Telehealth Services (Project No. D2022- DEV0PC-0045.000)

We plan to begin the subject evaluation in December 2021. The objectives of this evaluation are to describe the types of services offered through the DoD TRICARE program. Additionally, we plan to identify and describe potential program integrity risks associated with telehealth services offered through the DoD TRICARE program. We may revise the objective as the evaluation proceeds, and we will also consider suggestions from management for additional or revised objectives.

Dec. 9, 2021

Statement of Sean W. O’Donnell, Inspector General of the Environmental Protection Agency and Acting Inspector General of the Department of Defense and Michael J. Roark, Deputy Inspector General for Evaluations for a Hearing on Examining Federal Efforts to Address PFAS Contamination

View the hearing here.

Dec. 3, 2021

Audit of the DoD’s Use of Cybersecurity Reciprocity Within the Risk Management Framework Process (DODIG-2022-041)

Publicly Released: December 7, 2021

The objective of this audit was to determine whether DoD Components leveraged cybersecurity reciprocity to reduce redundant test and assessment efforts when authorizing information technology through the Risk Management Framework (RMF) process. This audit was conducted concurrently with audits conducted by the Military Department audit agencies: U.S. Army Audit Agency (AAA), Naval Audit Service (NAS), and Air Force Audit Agency (AFAA).