May 14, 2021

Lead Inspector General for Operation Freedom’s Sentinel I Quarterly Report to the United States Congress I January 1, 2021 - March 31, 2021

Publicly Released: May 18, 2021 This Lead Inspector General (Lead IG) report to the United States Congress on Operation Freedom's Sentinel (OFS) is the 24th quarterly report detailing the overseas contingency operation. 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 January 1, 2021, through March 31, 2021.

May 7, 2021

Audit of the Department of Defense Compliance in FY 2020 With Improper Payment Reporting Requirements (DODIG-2021-080)

Publicly Released: May 11, 2021

The objective of this audit was to determine whether, in FY 2020, the DoD complied with Public Law 116 117, “Payment Integrity Information Act (PIIA) of 2019,” March 2, 2020.

May 5, 2021

Summary External Peer Review of the Air Force Audit Agency (DODIG-2021-079)

Publicly Released: May 7, 2021

We made a summary assessment on the system of quality control of the Air Force Audit Agency (AFAA) for the 3-year period ended December 31, 2019. A system of quality control encompasses the AFAA’s organizational structure, the policies adopted, and procedures established to provide it with reasonable assurance of conforming in all material respects with the Government Auditing Standards and applicable legal and regulatory requirements. The elements of quality control are described in the Government Auditing Standards.

April 30, 2021

Fiscal Year 2020 Agency Financial Report

RMA Associates, LLC (RMA), an independent public accounting firm, audited our FY 2020 financial statements. RMA issued the DoD OIG an unmodified opinion, expressing that our financial statements are presented, in all material respects, in accordance with generally accepted accounting principles. The DoD OIG has maintained its unmodified opinion for the sixth year in a row, and we will continue to improve our financial management and reporting processes in FY 2021.

April 30, 2021

Lead Inspector General for Operation Inherent Resolve Quarterly Report to the United States Congress | January 1, 2021 – March 31, 2021

Publicly Released: May 4, 2021

This is the 25th Lead Inspector General (Lead IG) report to the United States Congress on Operation Inherent Resolve (OIR), the overseas contingency operation to combat the Islamic State in Iraq and Syria (ISIS). The report covers the period January 1, 2021 – March 31, 2021, and summarizes the quarter’s key events and describes completed, ongoing, and planned Lead IG and partner agency oversight work related to OIR.

April 27, 2021

External Peer Review of the Army Audit Agency Special Access Program Audits (DODIG-2021-078)

Publicly Released: April 29, 2021

We reviewed the system of quality control for the Army Audit Agency (AAA) Special Access Program (SAP) audits in effect for the 3-year period ended December 31, 2019. A system of quality control encompasses the AAA SAP organizational structure, policies adopted, and procedures established to provide it with reasonable assurance of conforming in all material respects with the Government Auditing Standards and applicable legal and regulatory requirements.

April 21, 2021

Audit of Other Transactions Awarded Through Consortiums (DODIG-2021-077)

Publicly Released: April 23, 2021

The objective of this audit is to determine whether the DoD planned and executed other transactions (OTs) awarded through consortiums in accordance with applicable other transactional authority laws and regulations. We reviewed a non statistical sample of 13 base OT awards, valued at $24.6 billion that were active in FYs 2018-2019.

April 13, 2021

Project Announcement: Agreed-Upon Procedures for Reviewing the FY 2021 Civilian Payroll Withholding Data and Enrollment Information (Project No. D2021-D000FP-0088.000)

We plan to begin the agreed-upon procedures in April 2021. The Office of Management and Budget Bulletin No. 19-03, “Audit Requirements for Federal Financial Statements,” August 27, 2019, requires that we perform certain agreed-upon procedures on DoD payroll and personnel files. Our objective is to assist the Office of Personnel Management in assessing whether retirement, health benefits, and life insurance withholdings and contributions, as well as enrollment information submitted via the Semiannual Headcount Report by the Defense Finance and Accounting Service for FY 2021 were reasonable.

April 12, 2021

Audit of DoD Infrastructure Planning in Australia (DODIG-2021-075)

This report is classified. To view a redacted copy in the FOIA Reading Room click here.

April 7, 2021

Audit of the U.S. Army Corps of Engineers Use of Undefinitized Contract Actions for the Conversion of Alternate Care Sites in Response to the Coronavirus Disease–2019 Pandemic (DODIG-2021-074)

Publicly Released: April 9, 2021

The objective of this audit was to determine whether U.S Army Corps of Engineers (USACE) officials properly managed undefinitized contract actions (UCAs) for Alternative Care Sites (ACS) constructed in response to the coronavirus disease–2019 (COVID 19) pandemic by definitizing actions within required time limits, conducting analyses of fair and reasonable price determinations, and ensuring profit was adjusted for costs incurred.