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.

Dec. 3, 2021

Audit of the DoD’s Use of Cybersecurity Reciprocity Within the Risk Management Framework Process (DODIG-2022-041)

Publicly Released: December 7, 2021

The objective of this audit was to determine whether DoD Components leveraged cybersecurity reciprocity to reduce redundant test and assessment efforts when authorizing information technology through the Risk Management Framework (RMF) process. This audit was conducted concurrently with audits conducted by the Military Department audit agencies: U.S. Army Audit Agency (AAA), Naval Audit Service (NAS), and Air Force Audit Agency (AFAA).

Dec. 1, 2021

Project Announcement: Review of DoD’s Compliance With the Federal Information Security Modernization Act of 2014 (Project No. D2022-D000CP-0034.000)

We plan to begin the subject review in December 2021. Public Law 113-283, Title III, Section 3555, "Federal Information Security Management Act of 2014," December 18, 2014, requires each Federal agency to conduct an annual independent evaluation to determine the effectiveness of the agency's information security program and practices. The objective of this review is to determine the effectiveness of the DoD’s information security policies, procedures, and practices and provide an annual independent evaluation in accordance with the Federal Information Security Modernization Act of 2014. We may revise the objective as the review proceeds, and we will also consider suggestions from management for additional or revised objectives.

Nov. 29, 2021

Management Advisory: DoD Support for the Relocation of Afghan Nationals at Ramstein Air Base (DODIG-2022-040)

Publicly Released: December 1, 2021

The purpose of this memorandum is to advise officials responsible for the relocation of Afghan evacuees of results from our site visit to Ramstein Air Base (AB), Germany, on September 14, 2021, where the audit team observed the housing conditions and support of Afghan evacuees. Our review of Ramstein AB was conducted as part of the DoD OIG “Audit of DoD Support for the Relocation Afghan Nationals.” The objective of this audit is to determine whether the DoD has adequately planned and provided support for the relocation of Afghan evacuees.

Nov. 16, 2021

Audit of the Department of Defense Strategic Planning for Overseas Civilian Positions (DODIG-2022-036)

Publicly Released: November 18, 2021

The objective of this audit was to determine whether the DoD conducted strategic planning to hire its overseas civilian workforce in support of the DoD’s global mission and ongoing operations.

Nov. 15, 2021

Transmittal of the Independent Auditor's Report on the U.S. Army Corps of Engineers-Civil Works Financial Statements and Related Notes for FY 2021 and FY 2020 (DODIG-2022-022)

Transmittal of the Independent Auditor's Report on the U.S. Army Corps of Engineers-Civil Works Financial Statements and Related Notes for FY 2021 and FY 2020.