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. 21, 2021

Evaluation of Department of Defense Contracting Officer Actions on Questioned Direct Costs (DODIG-2021-047)

Publicly Released: January 25, 2021

The objective of this evaluation was to determine whether the actions taken by DoD contracting officers on questioned direct costs reported by the Defense Contract Audit Agency (DCAA) complied with the Federal Acquisition Regulation (FAR), DoD Instructions, and agency policy.

Jan. 15, 2021

Audit of Contracts for Equipment and Supplies in Support of the Coronavirus Disease–2019 Pandemic (DODIG-2021-045)

Publicly Released: January 21, 2021

The objective of this audit was to determine whether the DoD paid fair and reasonable prices for laboratory equipment and medical supplies, including personal protective equipment (PPE), procured in response to the coronavirus disease–2019 (COVID 19) pandemic.

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. 12, 2021

Project Announcement: Audit of the Reuse of Excess DoD Property (Project No. D2021-D000RK-0069.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether DoD Components reused excess Defense Logistics Agency (DLA)–managed property to fill existing needs before initiating new procurements for the same items. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

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. 11, 2021

Project Announcement: Audit of Department of Defense Small Business Subcontracting (Project No. D2021-D000AX-0075.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether DoD contracting officials awarded small business set-aside and sole-source contracts to contractors that complied with the established subcontracting limitations in accordance with applicable laws and regulations. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 11, 2021

Project Announcement: Audit of DoD’s Implementation of the Cybersecurity Information Sharing Act of 2015 (Project No. D2021-D000CU-0078.000)

We plan to begin the subject audit in January 2021. We are conducting this audit as mandated by the Cybersecurity Information Sharing Act of 2015 (CISA). CISA requires the Inspectors General of seven Federal entities—the Departments of Commerce, Defense, Energy, Homeland Security, Justice, and Treasury, and the Office of the Director of National Intelligence—to jointly report to Congress no later than 2 years after the enactment date of CISA, and once every 2 years thereafter, on the actions of the Executive branch of the U.S. Government to carry out CISA requirements. The objective of this joint audit is to assess DoD actions taken in 2019 and 2020 to implement CISA requirements (attached). The Inspectors General will submit an unclassified, interagency report to Congress by December 2021. 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 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.