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Report | Jan. 19, 2022

Management Advisory Regarding Results from Research for Future Audits and Evaluations Related to the Effects of the 2019 Novel Coronavirus on DoD Operations (DODIG-2022-054)


Publicly Released: January 21, 2022

The purpose of this advisory is to discuss the DoD’s use of the Coronavirus Aid, Relief, and Economic Security (CARES) Act funds, and highlight areas of concern over the DoD’s reporting on on the use of the DoD’s CARES Act funds. We previously provided copies of the draft management advisory and requested written comments on the recommendations. We considered management’s comments on the draft advisory when preparing the final memorandum.

The Acting Deputy Chief Financial Officer, responding for the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD (USD[C]/CFO), agreed to address all of the recommendations presented in the memorandum; therefore, the recommendations are considered resolved and open. As described in the Recommendations, Management Comments, and Our Response section of this memorandum, the recommendations may be closed when we receive adequate documentation showing that all agreed upon actions to implement the recommendations have been completed.