March 19, 2018

Followup Audit: Prior Recommendations to the Department of Navy Regarding the Triannual Review Process for Financial Transactions DODIG-2018-085

We determined whether the Department of the Navy (DON) effectively implemented corrective actions in response to open recommendations in reports, DoD OIG Report No. DODIG-2015-127, “Triannual Review Processes Need Improvement at Three Naval Budget Submitting Offices,” May 18, 2015, and DoD OIG Report No. DODIG-2015-072, “Improvements Needed for Navy’s Triannual Review,” January 22, 2015. We also determined whether the DON triannual review (TAR) for the period ending January 31, 2017, was performed in accordance with the DoD Financial Management Regulation (FMR).

March 8, 2018

The U.S. Army Civilian Pay Budget Process DODIG-2018-055

We determined whether the Army’s civilian pay (CIVPAY) budget process was effective. Specifically, we evaluated whether the Army adequately supported and justified the civilian full-time equivalents (FTEs) and pay requirements contained in the Army’s FY 2017 Budget Estimate Submission (BES). Budget estimates relating to personnel requirements are determined in terms of FTE employment. FTEs are the total number of regular straight-time hours worked, or to be worked, divided by the total number of hours that agencies can pay employees in a fiscal year, which are called compensable hours.

Feb. 22, 2018

Defense Commissary Agency Oversight of Fresh Produce Contracts in Japan and South Korea DODIG-2018-078

We determined whether Defense Commissary Agency (DeCA) officials provided effective oversight of the fresh fruits and vegetables contracts for Japan and South Korea in accordance with Federal and DoD contracting policies.

Feb. 22, 2018

Followup Audit: Transfer of Service Treatment Records to the Department of Veterans Affairs DODIG-2018-079

We determined whether the DoD had implemented recommendations in DoD OIG Report No. DODIG-2014-097, “Audit of the Transfer of DoD Service Treatment Records to the Department of Veterans Affairs,” July 31, 2014.

Feb. 22, 2018

Chemical Demilitarization–Assembled Chemical Weapons Alternatives Program DODIG-2018-076

We determined whether the Program Executive Office for Assembled Chemical Weapons Alternatives (PEO ACWA), the executive agent, effectively managed program cost, schedule, and performance for the ACWA program.

Feb. 21, 2018

Financial Management and Contract Award and Administration for the Armed Forces Retirement Home DODIG-2018-077

We determined whether officials conducted effective financial management and contract award and administration for the Armed Forces Retirement Home (AFRH). Section 418, title 24, United States Code, requires the DoD Office of Inspector General (DoD OIG) to perform a comprehensive inspection of the AFRH. This is the second report in a series that will collectively meet this requirement.

Feb. 20, 2018

Project Announcement: Audit of Distribution of Critical Munitions in Support of the Republic of Korea (Project No. D2018-D000RG-0104.000)

We plan to begin the subject audit in February 2018. Our objective is to determine whether the U.S. Pacific Command and U.S. Forces Korea have a distribution network to receive and deliver critical munitions in support of operation plan requirements.

Feb. 16, 2018

Lead Inspector General for Operation Freedom's Sentinel | Quarterly Report to the United States Congress | October 1, 2017 – December 31, 2017

This Lead Inspector General (Lead IG) report to the United States Congress on Operation Freedom’s Sentinel (OFS) is the 11th quarterly report detailing the overseas contingency operation (OCO). The report summarizes significant events involving OFS and describes completed, ongoing, and planned Lead IG and partner agency oversight work. This report covers the period from October 1, 2017, to December 31, 2017.

Feb. 14, 2018

Project Announcement: Contract Oversight of the Audit of the Funds Sub-Allotted to the U.S. Army Corps of Engineers (Project No. D2018-D000FI-0086.000)

Our planned oversight will begin immediately. We contracted with the independent public accounting firm of KPMG, LLP, (KPMG) to audit the funds sub-allotted to the U.S. Army Corps of Engineers by the U.S. Army General Fund, the Defense Logistics Agency, and other Defense organizations. The objective of the audit is to determine whether the financial statements and related note disclosures of the U.S. Army General Fund and Defense Logistics Agency Military Construction funds sub-allotted to the U.S. Army Corps of Engineers for the year ending September 30, 2018, were fairly presented in all material respects and in conformity with accounting principles generally accepted in the United States of America. In addition, KPMG will audit the FY 2018 closing balances of the funds sub-allotted to the U.S. Army Corps of Engineers to ensure those balances can be used as the FY 2019 beginning balances. This is report Transmittal of the Independent Auditor's Report on the Army Military Construction Funds Sub-Allotted to the U.S. Army Corps of Engineers-Military Programs' Financial Statements and Related Notes for FY 2018 DODIG-2019-007.

Feb. 14, 2018

Project Announcement: Contract Oversight of the Audit of the U.S. Army Corps of Engineers-Civil Works Basic Financial Statements for Fiscal Years Ending September 30, 2018, and September 30, 2017 (Project No. D2018-D000FI-0085.000)

Our planned oversight will begin immediately. The audit of the U.S. Army Corps of Engineers-Civil Works Basic financial Statements is required by Office of Management and Budget Bulletin No. 17-03, "Audit Requirements for Federal Financial Statements." The Chief Financial Officers Act of 1990, as amended, requires that financial statements of a Government agency be audited by the Inspector General or by an independent external auditor, as determined by the Inspector General. We contracted with the independent public accounting firm of KPMG, LLP, (KPMG) to audit the U.S. Army Corps of Engineers-Civil Works Basic Financial Statements for fiscal years ending September 30, 2018, and September 30, 2017. The objective of the audit is to determine whether the financial statements and related note disclosures were fairly presented in all material respects and in conformity with accounting principles generally accepted in the United States of America. This is report Transmittal of Independent Auditor's Report on the Defense Logistics Agency Military Construction Funds Sub-Allotted to the U.S. Army Corps of Engineers-Military Programs' Financial Statements and Related Notes for FY 2018 and FY 2017 DODIG-2019-005.