Feb. 5, 2021

Lead Inspector General for Operation Inherent Resolve Quarterly Report to the United States Congress | October 1, 2020 – December 31, 2020

Publicly Released: February 9, 2021

This is the 24th Lead Inspector General (Lead IG) report to the United States Congress on Operation Inherent Resolve (OIR), the overseas contingency operation to combat the Islamic State in Iraq and Syria (ISIS). The report covers the period October 1, 2020 – December 31, 2020, and summarizes the quarter’s key events and describes completed, ongoing, and planned Lead IG and partner agency oversight work related to OIR.

Feb. 5, 2021

Audit of Dual Status Commanders For Use in Defense Support of Civil Authorities Missions In Support of the Coronavirus (DODIG-2021-048)

Publicly Released: February 9, 2021

The objective of this audit was to determine whether DoD Components nominated, certified, and appointed Dual Status Commanders (DSC) in accordance with legal authorities and DoD policies for use in Defense Support of Civil Authorities (DSCA) missions in response to the outbreak of the coronavirus disease–2019 (COVID 19). COVID 19 is a viral respiratory illness caused by a novel coronavirus.

Feb. 4, 2021

Evaluation of the Navy’s Plans and Response to the Coronavirus Disease-2019 Onboard Navy Warships and Submarines (DODIG-2021-049)

Publicly Released: February 8, 2021

We determined whether the Navy had, and implemented, policies, plans, and procedures to prevent and mitigate the spread of infectious diseases, such as coronavirus disease-2019 (COVID-19), on its warships and submarines. The focus of this evaluation was at the Navy component command level, primarily focusing on U.S. Fleet Forces Command (USFF) and U.S. Pacific Fleet (PACFLT).

Feb. 1, 2021

Project Announcement: Audit of DoD Education Activity Grant Oversight (Project No. D2021-D000AT-0089.000)

We plan to begin the congressionally requested audit in February 2021. The objective of this audit is to determine whether the DoD Education Activity is verifying that grantees are meeting the terms and conditions of grants. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 26, 2021

Evaluation of the Department of Defense Processes to Counter Radio Controlled Improvised Explosive Devices (DODIG-2021-041)

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

Jan. 22, 2021

Evaluation of the Aircraft Monitor and Control System’s Nuclear Certification (DODIG-2021-046)

Publicly Released: January 26, 2021

Our objective was to determine whether testing conducted on the Aircraft Monitor and Control (AMAC) system for DoD nuclear weapon capable delivery aircraft met the DoD and the Department of Energy (DOE) AMAC nuclear certification requirements.

Jan. 14, 2021

Project Announcement: Evaluation of Department of Defense Efforts to Develop and Implement Policy and Procedures Addressing Ideological Extremism Within the U.S. Armed Forces (Project No. D2021-DEV0PB-0079.000)

The DoD Office of Inspector General (OIG) plans to begin the evaluation in January 2021. Our objective is to determine the extent to which the DoD and the Military Services have implemented policy and procedures that prohibit active advocacy and active participation related to supremacist, extremist, or criminal gang doctrine, ideology, or causes by active duty military personnel, as required by DoD Instruction 1325.06. The DoD OIG may revise or expand the objective and scope as the evaluation proceeds, and we will consider suggestions from management for additional or revised objectives.

Jan. 8, 2021

Audit of Depot-Level Reparable Items at Tobyhanna Army Depot (DODIG-2021-043)

Publicly Released: January 12, 2021

The objective of this audit was to determine whether Army officials considered and mitigated challenges to parts availability when planning and executing repair and overhaul of reparable items for Command, Control, Computers, Communications, Cyber, Intelligence, Surveillance, and Reconnaissance (C5ISR) at the Tobyhanna Army Depot.

Jan. 6, 2021

Project Announcement: Oversight of the Audit of the FY 2021 Department of the Air Force General Fund Financial Statements (Project No. D2021-D000FT-0070.000)

Our planned oversight will begin immediately. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Chief Financial Officers Act of 1990, the DoD Office of Inspector General is the principal auditor for the Department of the Air Force General Fund Financial Statements. We contracted with the independent public accounting firm of Ernst and Young, LLP (EY), to audit the Department of the Air Force General Fund (DAF GF) Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020. The objective of EY’s audit is to determine whether the FY 2021 DAF GF Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States. The objective of our oversight project is to provide contract oversight of EY’s audit of the DAF GF Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020, and to determine whether EY complied with applicable auditing standards. We will review the documentation for any classified samples and provide the results of our review to EY to use in developing their overall audit conclusions.

Jan. 6, 2021

Project Announcement: Oversight of the Audit of the FY 2021 Department of the Air Force Working Capital Fund Financial Statements (Project No. D2021-D000FT-0071.000)

Our planned oversight will begin immediately. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Chief Financial Officers Act of 1990, the DoD Office of Inspector General is the principal auditor for the Department of the Air Force Working Capital Fund Financial Statements. We contracted with the Independent Public Accounting (IPA) firm of Ernst and Young, LLP (EY), to audit the Department of the Air Force Working Capital Fund (DAF WCF) Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020. The objective of EY’s audit is to determine whether the FY 2021 DAF WCF Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States. The objective of our oversight project is to provide contract oversight of EY’s audit of the DAF WCF Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020, and to determine whether EY complied with applicable auditing standards. We will review the documentation for any classified samples and provide the results of our review to EY to use in developing their overall audit conclusions.