Feb. 9, 2023

Management Advisory: The DoD’s Use of Mobile Applications (Report No. DODIG-2023-041)

The purpose of this management advisory is to provide DoD officials responsible for approving and managing the use of mobile applications with concerns identified during the Audit of the Defense Digital Service Support of DoD Programs and Operations (Project No. D2021-D000CU-0143.000). Specifically, we determined that DoD personnel are conducting official business on their DoD mobile devices using mobile applications in violation of Federal and DoD electronic messaging and records retention policies. In addition, DoD personnel are downloading mobile applications to their DoD mobile devices that could pose operational and cybersecurity risks to DoD information and information systems.

Feb. 7, 2023

Project Announcement: Audit of the DoD Award and Administration of Noncompetitively Awarded Contracts in Support of Ukraine (Project No. D2023-D000RH-0082.000)

We plan to begin the subject audit in February 2023. The objective of this audit is to determine whether DoD contracting officials properly awarded and administered noncompetitively awarded contracts in support of the Ukraine response, according to Federal and DoD Regulations. We may issue separate reports covering the award and the administration of contracts, revise the objective as the audit proceeds, and will also consider suggestions from management for additional or revised objectives. We will identify locations to visit during the audit.

Jan. 31, 2023

Independent Auditor’s Report on the FY 2022 DoD Budget Formulation Compliance Reports (DODIG-2023-049)

The Office of National Drug Control Policy (ONDCP) Circular, “National Drug Control Program Agency Compliance Reviews,” September 9, 2021, requires a budget formulation compliance report be provided to the Director of ONDCP by February 1 of each year. The Circular provides the policies and procedures that National Drug Control Program agencies must use to prepare the budget formulation compliance reports. The agency’s Chief Financial Officer or other accountable senior executive is responsible for preparing the budget formulation compliance reports. Each report includes sections on summer budget formulation information and assertions relating to the budget data.* We reviewed the FY 2022 DoD budget formulation compliance reports and the related assertions within those reports. DoD management is responsible for its assertions. Our responsibility is to express a conclusion on the DoD budget formulation compliance reports based on our review.

Jan. 31, 2023

Independent Auditor’s Report on the FY 2022 DoD Detailed Accounting Reports (DODIG-2023-048)

Public Law 105-277, title VII, “Office of National Drug Control Policy Reauthorization Act of 1998,” October 21, 1998, requires National Drug Control Program agencies to submit detailed accounting each year to the Director of the Office of National Drug Control Policy (ONDCP). The detailed accounting reports all funds expended by the agencies for National Drug Control Program activities during the previous fiscal year. The Act also requires each agency Inspector General to authenticate the detailed accounting before it is submitted to the ONDCP Director (section 1704[d], title 21, United States Code). We reviewed the FY 2022 DoD detailed accounting reports and the related assertions within those reports. DoD management is responsible for its assertions. Our responsibility is to express a conclusion on the DoD detailed accounting reports based on our review.

Jan. 30, 2023

Summary of Reports and Testimonies Regarding DoD Cybersecurity from July 1, 2020, Through June 30, 2022 (DODIG-2023-047)

The objective of this summary report was 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.

Jan. 23, 2023

Project Announcement: Audit of Explosives Safety and Munitions Risk Management in Support of Ukraine Operations (Project No. D2023-D000RH-0055.000)

The objective of this audit is to determine whether the DoD is executing Explosives Safety and Munitions Risk Management for explosives and munitions provided to assist Ukraine operations in accordance with Federal and DoD policies.

Jan. 20, 2023

Project Announcement: Review of the DoD’s Use of Statement on Standards for Attestation Engagements Number 18 (SSAE-18) (Project No. D2023-D000FI-0040.000)

We plan to begin the subject audit in January 2023. The objective of this review is to determine whether the DoD is effectively planning for and using SSAE-18 engagements to improve financial statement audit readiness and efficiency. We will assess DoD management’s planning for and use of SSAE-18 Attestation Engagement, System and Organization Controls 1 (SOC 1) reports over service providers. We will also assess the DoD user entities’ implementation of complementary user entity controls (CUECs) by organizations relying on the SSAE-18 reports. We may revise the objective as the review proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 6, 2023

Project Announcement: Oversight of the Audit of the FY 2023 Security Assistance Accounts Financial Statements (Project No. D2023-D000FP-0035.000)

Our planned oversight will begin immediately. The Chief Financial Officers Act of 1990, as amended, requires this audit.

Jan. 6, 2023

Project Announcement: Oversight of the Audit of the FY 2023 U.S. Army Corps of Engineers–Civil Works Financial Statements (Project No. D2023-D000FI-0038.000)

Our planned oversight will begin immediately. The Chief Financial Officers Act of 1990, as amended, requires this audit.

Jan. 6, 2023

Project Announcement: Oversight of the Audit of the FY 2023 U.S. Transportation Command Working Capital Fund Financial Statements (Project No. D2023-D000FL-0044.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the U.S. Transportation Command Working Capital Fund Financial Statements.