Nov. 16, 2022

Lead Inspector General for Operation Enduring Sentinel and Operation Freedom’s Sentinel | Quarterly Report to the United States Congress | July 1, 2022 – September 30, 2022

This Lead Inspector General (Lead IG) report to the United States Congress is the 4th report on Operation Enduring Sentinel (OES) and the 30th quarterly report detailing Operation Freedom’s Sentinel (OFS).  The report summarizes significant events involving OES and OFS and describes completed, ongoing, and planned Lead IG and partner agency oversight work.  This report covers the period from July 1, 2022, through September 30, 2022.  

Nov. 16, 2022

Project Announcement: Review of DoD’s Co-Location Policies to Support Dual-Military Marriages (Project No. D2023-D0DIEM-0025.000)

We plan to begin the subject review in November 2022. The objective of this review is to determine the extent to which the DoD’s co-location policies support dual-military marriages. We may revise the objective as the review proceeds, and we will also consider suggestions from management for additional or revised objectives.

Nov. 15, 2022

FY 2023 Top DoD Management Challenges

The Top DoD Management Challenges document identifies the top management and performance challenges impacting the DoD for FY 2023 and beyond. Each Inspector General is required by law to prepare this annual statement summarizing what the IG considers the “most serious management and performance challenges facing the agency.” These challenges are based on the DoD OIG’s independent research, assessment, and judgment; previous oversight work and oversight work of other organizations; congressional hearings and legislation; input from DoD officials; and issues raised by the media. The DoD OIG also considers and assesses the DoD’s progress in addressing these challenges. This report provides Congress and the DoD’s civilian and military leaders an independent assessment of the management and performance challenges confronting the DoD. Finally, the Top DoD Management Challenges document must be included in the DoD’s annual financial report.

Nov. 15, 2022

Independent Auditor’s Reports on the DoD FY 2022 and FY 2021 Financial Statements (DODIG-2023-031)

On November 15, 2022, the DoD published the DoD FY 2022 Agency Financial Report, which includes the FY 2022 and FY 2021 Agency-Wide Basic Financial Statements.  The DoD OIG performed an audit of these Basic Financial Statements and issued a disclaimer of opinion—meaning that the auditors could not obtain sufficient, appropriate audit evidence to support an opinion. 

Nov. 15, 2022

Transmittal of the Independent Auditor’s Report on the U.S. Army Corps of Engineers–Civil Works Financial Statements and Related Notes for FY 2022 and FY 2021 (DODIG-2023-026)

This report begins on page 89 of the FY 2022 U.S. Army Corps of Engineers–Civil Works Annual Financial Report.

Nov. 14, 2022

Project Announcement: FY 2023 Review of the DoD’s Compliance with the Federal Information Security Modernization Act of 2014 (Project No. D2023-D000CP-0026.000)

We plan to begin the subject review in November 2022. Public Law 113-283, title III, section 3555, "Federal Information Security Management Act of 2014," December 18, 2014, requires each Federal agency to conduct an annual independent evaluation to determine the effectiveness of the agency's information security program and practices. The objective of this review is to determine the effectiveness of the DoD’s information security policies, procedures, and practices and provide an annual independent evaluation in accordance with the Federal Information Security Modernization Act of 2014. We may revise the objective as the review proceeds, and we will also consider suggestions from management for additional or revised objectives.

Nov. 10, 2022

Transmittal of the Independent Auditor’s Reports on the Defense Information Systems Agency General Fund Financial Statements and Related Notes for FY 2022 and FY 2021 (DODIG-2023-016)

This report begins on page 78/134 of the Fiscal Year 2022 Defense Information Systems Agency General Fund Agency Financial Report.

Nov. 10, 2022

Transmittal of the Independent Auditor’s Reports on the DoD Military Retirement Fund Financial Statements and Related Notes for FY 2022 and FY 2021 (DODIG-2023-019)

This report begins on page 30/71 of the Fiscal Year 2022 Military Retirement Fund Audited Financial Report.

Nov. 9, 2022

Project Announcement: Reannouncement of the Evaluation of Incurred Cost Audits Performed by Non-Federal Auditors for Compliance with the Government Auditing Standards (Project No. D2023-DEV0SO-0010.000)

We are reannouncing the subject evaluation, announced October 3, 2022 (attached), to inform you of changes to the sample period of audits completed by non-Federal auditors. The sample period that we announced was September 1, 2019, through September 30, 2020, which was a typographical error. The sample period we plan to use covers September 1, 2019 through September 30, 2022.

Nov. 8, 2022

Transmittal of the Independent Auditor’s Report on the U.S. Department of the Army General Fund Financial Statements and Related Notes for FY 2022 and FY 2021 (DODIG-2023-014)

This report begins on page 61 of the Fiscal Year 2022 United States Army Annual Financial Report.