On November 15, 2023, the DoD published the DoD FY 2023 Agency Financial Report, including the FY 2023 and FY 2022 Agency-Wide Financial Statements audited by the DoD Office of Inspector General (OIG). The DoD OIG issued a disclaimer of opinion —meaning that the auditors could not obtain sufficient, appropriate audit evidence to support an opinion on the financial statements. The DoD Components received 7 unmodified (clean) opinions, 1 qualified opinion, and 18 disclaimers of opinion, while 3 audits are on-going.
The DoD OIG issued three reports as part of its Agency-Wide audit:
1) Report on the Financial Statements, 2) Report on Internal Control over Financial Reporting, and 3) Report on Compliance with Applicable Laws, Regulations, Contracts, and Grant Agreements—which are included in the DoD Agency Financial Report at https://comptroller.defense.gov/odcfo/afr/