March 28, 2018

(U) DoD Emergency Management Programs in the U.S. Africa Command DODIG-2018-092

(U) We determined whether DoD Components implemented the DoD Emergency Management (EM) Program in accordance with Federal and DoD policy for installations within the U.S. Africa Command (USAFRICOM) area of responsibility.

March 27, 2018

The Lead IG Special Report: Observations from Travel to Iraq, Afghanistan, and Qatar - March 27, 2018

The Lead IG Special Report: Observations from Travel to Iraq, Afghanistan, and Qatar provides an overview of the second joint trip by the three Inspectors General (IGs) responsible for Lead IG oversight of overseas contingency operations—the Department of Defense IG, Department of State IG, and United States Agency for International Development IG.

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 27, 2018

Defense Human Resources Activity Reimbursable Agreements DODIG-2018-095

We determined whether the Defense Human Resources Activity (DHRA) properly prepared, executed, and accounted for reimbursable agreements.

March 26, 2018

Project Announcement: Controls Over Opioid Prescriptions at Selected Military Treatment Facilities (Project No. D2018-D000AW-0102.000)

We plan to begin the subject audit in March 2018. Our objective is to determine whether selected military treatment facilities over-prescribed opioids for DoD beneficiaries.

March 9, 2018

Project Announcement: Audit of the Foreign Military Sales Trust Fund (Project No. D2018-D000FP-0115.000)

We plan to begin the subject audit in March 2018. Our objective is to determine whether the Defense Security Cooperation Agency (DSCA) and the Defense Finance and Accounting Service (DFAS) implemented effective controls over financial reporting for the Foreign Military Sales (FMS) Trust Fund. In addition, we will determine if DSCA and DFAS performed effective reconciliations of the FMS Trust Fund account balances as of September 30, 2017.

March 8, 2018

The U.S. Army Civilian Pay Budget Process DODIG-2018-055

We determined whether the Army’s civilian pay (CIVPAY) budget process was effective. Specifically, we evaluated whether the Army adequately supported and justified the civilian full-time equivalents (FTEs) and pay requirements contained in the Army’s FY 2017 Budget Estimate Submission (BES). Budget estimates relating to personnel requirements are determined in terms of FTE employment. FTEs are the total number of regular straight-time hours worked, or to be worked, divided by the total number of hours that agencies can pay employees in a fiscal year, which are called compensable hours.

March 1, 2018

The Army’s Tactical Explosive Detection Dog Disposition Process from 2011 to 2014 DODIG-2018-081

Objective: In 2016, the House Committee on Armed Services asked the DoD OIG to conduct an independent evaluation of the Army’s Tactical Explosive Detection Dog (TEDD) disposition status, including an analysis of transfer and adoption records at the end of the program. The objectives of this evaluation were to determine whether: • the Department of the Army complied with appropriate criteria for the disposition of TEDDs at the time when the disposition of the TEDDs occurred, and • the Secretary of the Air Force, as the Executive Agent for the DoD Military Working Dog (MWD) Program, provided the required management and policy oversight of the TEDD disposition plan.

Feb. 22, 2018

Followup Audit: Transfer of Service Treatment Records to the Department of Veterans Affairs DODIG-2018-079

We determined whether the DoD had implemented recommendations in DoD OIG Report No. DODIG-2014-097, “Audit of the Transfer of DoD Service Treatment Records to the Department of Veterans Affairs,” July 31, 2014.

Feb. 16, 2018

Lead Inspector General for Operation Freedom's Sentinel | Quarterly Report to the United States Congress | October 1, 2017 – December 31, 2017

This Lead Inspector General (Lead IG) report to the United States Congress on Operation Freedom’s Sentinel (OFS) is the 11th quarterly report detailing the overseas contingency operation (OCO). The report summarizes significant events involving OFS and describes completed, ongoing, and planned Lead IG and partner agency oversight work. This report covers the period from October 1, 2017, to December 31, 2017.