Feb. 11, 2021

Project Announcement: Oversight of the Audit of the FY 2021 DoD Medicare-Eligible Retiree Health Care Fund Financial Statements (Project No. D2021-D000FT-0076.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the DoD Medicare-Eligible Retiree Health Care Fund Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C., to audit the DoD Medicare-Eligible Retiree Health Care Fund Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020. The objective of Kearney & Company’s audit is to determine whether the FY 2021 DoD Medicare-Eligible Retiree Health Care Fund Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States. The DoD Medicare-Eligible Retiree Health Care Fund, although not subject to formal financial statement reporting requirements, must submit financial statements to support the preparation of the DoD Agency-Wide Financial Statements. The objective of our oversight project is to provide contract oversight of Kearney & Company’s audit of the DoD MedicareEligible Retiree Health Care Fund Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020, to determine whether Kearney & Company complied with applicable auditing standards.

Feb. 10, 2021

Audit of Cybersecurity Requirements for Weapon Systems in the Operations and Support Phase of the Department of Defense Acquisition Life Cycle (DODIG-2021-051)

Publicly Released: February 12, 2021

The objective of this audit was to determine whether DoD Components took action to update cybersecurity requirements for weapon systems in the Operations and Support phase of the acquisition life cycle, based on publicly acknowledged or known cybersecurity threats and intelligence-based cybersecurity threats.

Feb. 8, 2021

Project Announcement: External Peer Review of the Defense Commissary Agency, Office of Internal Audit (Project No. D2021-DEV0SO-0090.000)

We will begin the subject peer review in February 2021. The Government Auditing Standards require that an audit organization performing audits in accordance with the Government Auditing Standards undergo an external peer review every three years by an organization that is independent of the organization being reviewed. Our objective is to determine, for the 3-year period ended January 31, 2021, whether the quality control program for the Defense Commissary Agency, Office of Internal Audit, is designed to provide reasonable assurance that the policies and procedures related to the system of audit quality are suitably designed, operating effectively, and complied with in practice.

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).

Jan. 29, 2021

lnteragency Coordination Group of Inspectors General for Guam Realignment Annual Report

Publicly Released: February 2, 2021

Public Law 111-84, “National Defense Authorization Act for Fiscal Year 2010,” section 2835, October 28, 2009, designates the DoD Inspector General as the chairperson of the Interagency Coordination Group of Inspectors General for Guam Realignment.

Jan. 27, 2021

Project Announcement: Audit of the Protection of Military Research Information and Technologies Developed by Department of Defense Academic and Research Institutions (Project No. D2021-D000CR-0085.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether institutions that conduct military research and develop technologies for the DoD have security controls in place to protect DoD information stored on their networks from insider and external cyber threats. We may revise the objective as the audit proceeds, and we will 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. 26, 2021

Project Announcement: Audit of Department of Defense Federal Mall Purchases (Project No. D2021- D000AT-0083.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether the DoD made purchases through Federal Mall in accordance with Federal and DoD policies. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 25, 2021

Project Announcement: Evaluation of U.S. Special Operations Command’s Supply Chain Risk Management for the Security, Acquisition, and Delivery of Specialized Equipment (Project No. D2021-DEV0PD-0052.000)

We plan to begin the evaluation in January 2021. The objective of this evaluation is to determine the extent to which U.S. Special Operations Command (USSOCOM) developed and implemented supply chain risk management procedures in accordance with the Defense Federal Acquisition Regulation Supplement and Department of Defense policy to identify, assess, and mitigate risk during the acquisition and development of USSOCOM specialized equipment. We may revise the objective as the evaluation proceeds, and we will also consider suggestions from management for additional or revised objectives.