Dec. 13, 2021

Audit of the Business Model for TransDigm Group Inc. and Its Impact on Department of Defense Spare Parts Pricing (DODIG-2022-043)

Publicly Released: December 13, 2021

The objective of this audit was to determine whether TransDigm Group Inc.'s (TransDigm) business model impacted the DoD's ability to pay fair and reasonable prices for spare parts.

Dec. 13, 2021

Project Announcement: Evaluation of the Department of Defense’s Telehealth Services (Project No. D2022- DEV0PC-0045.000)

We plan to begin the subject evaluation in December 2021. The objectives of this evaluation are to describe the types of services offered through the DoD TRICARE program. Additionally, we plan to identify and describe potential program integrity risks associated with telehealth services offered through the DoD TRICARE program. We may revise the objective as the evaluation proceeds, and we will also consider suggestions from management for additional or revised objectives.

Dec. 9, 2021

Statement of Sean W. O’Donnell, Inspector General of the Environmental Protection Agency and Acting Inspector General of the Department of Defense and Michael J. Roark, Deputy Inspector General for Evaluations for a Hearing on Examining Federal Efforts to Address PFAS Contamination

View the hearing here.

Dec. 8, 2021

Project Announcement: Summary of Reports and Testimonies Regarding DoD Cybersecurity From July 1, 2020, Through June 30, 2022 (Project No. D2022-D000CS-0046.000)

We plan to begin the subject audit in December 2021. The objective of this audit is to (1) summarize unclassified and classified reports and testimonies regarding DoD cybersecurity that the DoD Office of Inspector General, the Government Accountability Office, and other DoD oversight organizations issued between July 1, 2020, and June 30, 2022, concerning DoD cybersecurity; (2) identify cybersecurity trends; and (3) provide a status of open DoD cybersecurity-related recommendations. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Dec. 7, 2021

Project Announcement: Oversight of the FY 2022 Army Statement on Standards for Attestation Engagements No. 18 (SSAE 18), System and Organization Controls Examination of the General Fund Enterprise Business System as of July 31, 2022 (Project No. D2022-D000FI-0036.000)

Our planned oversight will begin immediately. The Assistant Secretary of the Army (Financial Management and Comptroller) requested an SSAE 18 examination of the General Fund Enterprise Business System (GFEBS) administration and operational support services as of July 31, 2022. We contracted with the independent public accounting firm of KPMG LLP (KPMG), to perform that examination. The objective of KPMG’s attestation examination is to issue an opinion on the Army’s description of the system supporting the GFEBS administration and support services and the suitability of the design of the controls to achieve the related control objectives stated in the description. The objective of this oversight project is to provide contract oversight of KPMG’s attestation examination and determine whether KPMG complied with the contract and applicable attestation and generally accepted government auditing standards.

Dec. 7, 2021

Project Announcement: Oversight of the Audit of the FY 2022 Army General Fund Financial Statements (Project No. D2022-D000FI-0039.000)

Our planned oversight will begin immediately. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Act, the DoD Office of Inspector General is the principal auditor for the Army General Fund Financial Statements. We contracted with the independent public accounting firm of KPMG LLP (KPMG) to audit the Army General Fund Financial Statements for fiscal years ending September 30, 2022, and September 30, 2021. The objective of KPMG’s audit is to determine whether the FY 2022 Army General Fund Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States of America. The objective of this oversight project is to provide contract oversight of KPMG’s audit of the Army General Fund Financial Statements for fiscal years ending September 30, 2022, and September 30, 2021, and determine whether KPMG complied with applicable auditing standards. We will execute the contractor’s audit procedures associated with reviews of transactions and facilities that are Special Access Program, TOP SECRET, and TOP SECRET/Sensitive Compartmented Information and provide an unclassified version of the results of our review to KPMG to use in developing its overall audit conclusions.

Dec. 7, 2021

Project Announcement: Audit of DoD Actions Taken to Implement Cybersecurity Protections Over Remote Access Software in the Coronavirus Disease–2019 Telework Environment (Project No. D2022-D000CR-0043.000)

We plan to begin the subject audit in December 2021. We are conducting the subject audit at the request of the House Committee on Oversight and Reform. The objective of this audit is to determine the actions taken by the DoD to configure remote access software used to facilitate telework during the coronavirus disease–2019 (COVID-19) pandemic to protect DoD networks and systems from potential malicious activity. We will also determine the extent to which the DoD implemented security controls to protect remote connections to its networks. We may revise the objective as the audit proceeds, and we will consider suggestions from management for additional or revised objectives.

Dec. 7, 2021

Project Announcement: Oversight of the Audit of the FY 2022 Army Working Capital Fund Financial Statements (Project No. D2022-D000FI-0042.000)

Our planned oversight will begin immediately. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Act, the DoD Office of Inspector General is the principal auditor for the Army Working Capital Fund Financial Statements. We contracted with the independent public accounting firm of KPMG LLP (KPMG) to audit the Army Working Capital Fund Financial Statements for fiscal years ending September 30, 2022, and September 30, 2021. The objective of KPMG’s audit is to determine whether the FY 2022 Army Working Capital Fund Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States of America. The objective of this oversight project is to provide contract oversight of KPMG’s audit of the Army Working Capital Fund Financial Statements for fiscal years ending September 30, 2022, and September 30, 2021, and determine whether KPMG complied with applicable auditing standards. We will execute the contractor’s audit procedures associated with reviews of transactions and facilities that are Special Access Program, TOP SECRET, and TOP SECRET/Sensitive Compartmented Information and provide an unclassified version of the results of our review to KPMG to use in developing its overall audit conclusions.

Dec. 6, 2021

Project Announcement: Audit of DoD Actions Taken to Protect DoD Information When Using Collaboration Tools During the COVID-19 Pandemic (Project No. D2022-D000CR-0038.000)

The DoD Office of Inspector General will begin the subject audit in December 2021. The objective of this audit is to determine whether DoD’s deployment of collaboration tools used to facilitate telework during the coronavirus disease–2019 (COVID-19) pandemic exposed DoD networks and systems to potential malicious activity, and the extent to which the DoD implemented security controls to protect the collaboration tools used on its networks. We will perform this audit in accordance with generally accepted government auditing standards. We may revise the objective as the audit proceeds, and we will consider suggestions from DoD management for additional or revised objectives.

Dec. 6, 2021

Project Announcement: Audit of Climate Change Adaptation and Facility Resilience at Military Installations in California (Project No. D2022-D000RL-0044.000)

We plan to begin the subject audit in December 2021. The objective of this audit is to determine whether the Military Services assessed facility resilience and planned for adaptation needed to address climate change and extreme weather events at installations in California. We may revise the objective as the audit proceeds, and we will also consider suggestions from management on additional or revised objectives.