Jan. 11, 2021

Project Announcement: Audit of the Department of Defense’s Implementation of Predictive Maintenance Strategies to Support Weapon System Sustainment (Project No. D2021-D000AH-0080.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether the DoD is tracking, monitoring, and effectively sharing lessons learned regarding impacts of predictive maintenance on weapon system sustainment. In addition, we will determine whether select predictive maintenance strategies are achieving cost and availability goals. We may revise the objective as the audit proceeds, and we will also 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 FY 2021 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. D2021-D000FT-0072.000)

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, 2021. We contracted with the independent public accounting firm of Ernst and Young, LLP (EY), to perform that 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, 2021. The objective of our oversight 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. 6, 2021

Project Announcement: Oversight of the Audit of the FY 2021 U.S. Special Operations Command General Fund Financial Statements (Project No. D2021-D000FP-0074.000)

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 to audit the U.S. Special Operations Command General Fund Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020. The objective of Grant Thornton’s audit is to determine whether the FY 2021 U.S. Special Operations Command General Fund financial statements and related notes are presented fairly and in conformity with generally accepted accounting principles in the United States. 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, 2021, and September 30, 2020, and to determine if 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. 5, 2021

Project Announcement: Audit of Department of Defense Stipends Provided to the Vetted Syrian Opposition From the Counter-Islamic State of Iraq and Syria Train and Equip Fund (Project No. D2021-D000RJ-0068.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether the DoD verified that Vetted Syrian Opposition groups met DoD requirements when providing the groups with stipends from the Counter-Islamic State of Iraq and Syria Train and Equip Fund for Syria. We will also determine whether the DoD established internal controls to ensure the stipend payments were accurately distributed to Vetted Syrian Opposition groups. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 5, 2021

Project Announcement: Oversight of the Audit of the FY 2021 Defense Logistics Agency General Fund Financial Statements (Project No. D2021-D000FE-0057.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the Defense Logistics Agency (DLA) General Fund Financial Statements. We contracted with the independent public accounting firm of Ernst and Young (EY), LLP to audit the DLA General Fund 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 DLA General Fund 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 the EY audit of the DLA General Fund Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020, and to determine whether EY complied with applicable auditing standards.

Jan. 5, 2021

Project Announcement: Oversight of the Statement on Standards for Attestation Engagements No. 18 Examination of the Defense Automatic Addressing System for the Period of October 1, 2020, Through June 30, 2021 (Project No. D2021-D000FE-0060.000)

Our planned oversight will begin immediately. The Director, 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, 2020, through June 30, 2021. We contracted with the independent public accounting firm of Ernst and Young (EY), LLP 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 this oversight 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 while performing the SSAE 18 examination of DAAS.

Jan. 5, 2021

Project Announcement: Oversight of the Audit of the FY 2021 Defense Logistics Agency Working Capital Fund Financial Statements (Project No. D2020-D000FE-0058.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the Defense Logistics Agency Working Capital Fund Financial Statements. We contracted with the independent public accounting firm of Ernst and Young (EY), LLP to audit the Defense Logistics Agency (DLA) Working Capital Fund 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 DLA Working Capital Fund 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 the EY audit of the DLA Working Capital Fund Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020, and to determine whether EY complied with applicable auditing standards.

Jan. 5, 2021

Project Announcement: Oversight of the Statement on Standards for Attestation Engagements No. 18 Examination of the Wide Area Workflow System for the Period of October 1, 2020, Through June 30, 2021 (Project No. D2021-D000FE-0061.000)

Our planned oversight will begin immediately. The Director, Defense Logistics Agency (DLA) requested a Statement on Standards for Attestation Engagements No. 18 (SSAE 18) examination of the Wide Area Workflow (WAWF) system for the period of October 1, 2020, through June 30, 2021. We contracted with the independent public accounting firm of Ernst and Young (EY), LLP to perform the SSAE 18 examination. The objective of EY’s attestation examination is to issue an opinion on the DLA’s description of WAWF 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 the oversight 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 while performing the SSAE 18 examination of WAWF.

Jan. 5, 2021

Project Announcement: Oversight of the Statement on Standards for Attestation Engagements No. 18 Examination of the Defense Agencies Initiative System for the Period of October 1, 2020, Through June 30, 2021 (Project No. D2021-D000FE-0062.000)

Our planned oversight will begin immediately. The Director, 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, 2020, through June 30, 2021. We contracted with the independent public accounting firm of Ernst and Young (EY), LLP to perform the SSAE 18 examination. The objective of EY’s attestation examination is to issue an opinion on the DLA’s description of DAI and the suitability of the design and operating effectiveness of the controls to achieve the related control objectives stated in the description. The objective pf this oversight 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 while performing the SSAE 18 examination of DAI.