May 16, 2023

Understanding the Results of the Audit of the FY 2022 DoD Financial Statements (DODIG-2023-070)

Publicly Released: May 17, 2023

During FY 2022, the DoD underwent its fifth financial statement audit. As in prior years, the DoD Office of Inspector General (OIG) issued a disclaimer of opinion on the DoD Agency-Wide Basic Financial Statements, meaning the DoD could not provide sufficient evidence for the auditors to conclude whether the DoD presented the financial statements fairly and in accordance with accounting guidance.

May 15, 2023

Project Announcement: Audit of Remote Maintenance and Distribution Cell–Ukraine Restructuring Contract (Project No. D2023-D000AX-0116.000)

The purpose of this memorandum is to notify you that we plan to begin the subject audit in May 2023.

May 8, 2023

Project Announcement: Audit of the Planning and Execution of USINDOPACOM Offensive Cyberspace Operations (Project No. D2023-D000CU-0117.000)

The purpose of this memorandum is to notify you that we plan to begin the subject audit in May 2023. The objective of this audit is to determine the effectiveness of U.S. Indo-Pacific Command and U.S. Cyber Command’s planning for offensive cyberspace operations and U.S. Cyber Command’s execution of offensive cyberspace operations in support of U.S. Indo-Pacific Command’s operational plans.

May 4, 2023

Audit of the Oversight of ENCORE III Information Technology Service Task Orders (DODIG-2023-067)

Publicly Released: May 9, 2023

The objective of this audit was to determine whether DoD Components performed oversight of task orders issued under the Defense Information Systems Agency’s (DISA) ENCORE III information technology service contract in accordance with Federal and DoD guidance. We reviewed a sample of five task orders awarded by DISA, U.S. Transportation Command (USTRANSCOM), and Washington Headquarters Services (WHS) contracting officers.

As required by law, attached to this report are responses received from one or more non-governmental organizations or business entities that are specifically identified in the report.

May 2, 2023

Project Announcement: Audit of the DoD's Development and Implementation of the Digital Modernization Strategy (Project No. D2023-D000CT-0115.000)

The purpose of this memorandum is to notify you that we plan to begin the subject audit in May 2023. The objective of this audit is to determine whether the DoD developed and implemented the Digital Modernization Strategy in accordance with Office of Management and Budget Circular No. A-130. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives. We plan to perform this audit in accordance with the Government Accountability Office’s generally accepted government auditing standards.

April 27, 2023

Project Announcement: Review of DoD OIG-Issued Reports Related to Protecting Classified Information (Project No. D2023-D000IG-0114.000)

The purpose of this memorandum is to notify you that we plan to begin the subject review in April 2023. The objective of this project is to summarize unclassified and classified audit and evaluation reports issued by the Department of Defense Office of Inspector General that included findings and recommendations related to: (1) DoD Insider Threats; (2) cybersecurity risk areas within DoD components; and (3) physical or industrial security weaknesses. The project will seek to identify trends, lessons learned, and best practices from our prior work, along with highlighting open recommendations in areas that could be subject to an increased risk of information leaks or unauthorized access to information.

April 25, 2023

Audit of the Oversight of Operation Allies Welcome Global Contingency Services Contract at Marine Corps Base Quantico (DODIG-2023-066)

Publicly Released: April 27, 2023

The objective of this audit was to determine whether Navy contracting personnel executed contract administration responsibilities for dining, medical, and facilities sustainment services in support of Operation Allies Welcome (OAW) in accordance with Federal and DoD policies.

April 24, 2023

Project Announcement: Audit of Air Force Defective Parts and Contractor Restitution (Project No. D2023D000AX-0112.000)

The purpose of this memorandum is to notify you that we plan to begin the subject audit in April 2023. The objective of this audit is to determine whether the Air Force has effective controls and procedures to identify and remove from the DoD supply chain defective spare parts provided by contractors and to obtain restitution from the contractors that provided the defective spare parts. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives. We plan to perform the audit in accordance with the Government Accountability Office’s generally accepted government auditing standards.

April 18, 2023

Audit of Operation Allies Welcome Contract Oversight at DoD Installations–Logistics Civil Augmentation Program V Contract (DODIG-2023-064)

Publicly Released: April 20, 2023

The objective of this audit was to determine whether Army contracting personnel executed contract administration responsibilities for dining, medical, and facilities sustainment services in support of Operation Allies Welcome (OAW) in accordance with Federal and DoD policies.

April 18, 2023

Project Announcement: Audit of DoD Actions to Implement Software Assurance Countermeasures Throughout the Weapon System Acquisition Life Cycle (D2023-D000CS-0097.000)

The objective of this audit is to determine whether DoD program management offices are implementing software assurance countermeasures to mitigate software vulnerabilities throughout the weapon system acquisition life cycle.