Feb. 1, 2021

Project Announcement: Oversight of the Audit of the FY 2021 Military Retirement Fund Financial Statements (Project No. D2021-D000FP-00087.000)

Our planned oversight will begin immediately. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Chief Financial Officers Act of 1990, the DoD Office of Inspector General is the principal auditor for the Military Retirement Fund Financial Statements. We contracted with the independent public accounting firm of Kearney and Company to audit the Military Retirement Fund Financial Statements for fiscal years ending September 30, 2021 and September 30, 2020. The objective of Kearney and Company’s audit is to determine whether the FY 2021 Military Retirement Fund Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States. The objective of this oversight project is to provide contract oversight of Kearney and Company’s audit of the Military Retirement Fund Financial Statements for fiscal years ending September 30, 2021 and September 30, 2020, to determine if Kearney and Company complied with applicable auditing standards.

Feb. 1, 2021

Project Announcement: Audit of DoD Education Activity Grant Oversight (Project No. D2021-D000AT-0089.000)

We plan to begin the congressionally requested audit in February 2021. The objective of this audit is to determine whether the DoD Education Activity is verifying that grantees are meeting the terms and conditions of grants. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 27, 2021

Project Announcement: Audit of the Protection of Military Research Information and Technologies Developed by Department of Defense Academic and Research Institutions (Project No. D2021-D000CR-0085.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether institutions that conduct military research and develop technologies for the DoD have security controls in place to protect DoD information stored on their networks from insider and external cyber threats. We may revise the objective as the audit proceeds, and we will consider suggestions from management for additional or revised objectives.

Jan. 26, 2021

Project Announcement: Audit of Department of Defense Federal Mall Purchases (Project No. D2021- D000AT-0083.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether the DoD made purchases through Federal Mall in accordance with Federal and DoD policies. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 21, 2021

Project Announcement: Reannouncement of the Joint Audit of the DoD's Use of Cybersecurity Reciprocity Within the Risk Management Framework Process (Project No. D2018-D000CS-0199.000)

We are reannouncing the subject audit, announced August 30, 2018 (attached), because the coronavirus disease-2019 pandemic resulted in suspension of the project to realign priorities and resources. Therefore, our previously collected information may be outdated. We plan to conduct additional fieldwork to ensure the accuracy and sufficiency of previously obtained information.

Jan. 19, 2021

Project Announcement: Audit of DoD Hotline Allegations Concerning the U.S. Special Operations Command’s Maritime Precision Engagement Program (Project No. D2021- D000AW-0035.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether the U.S. Special Operations Command (USSOCOM) appropriately allocated funds to validated requirements for the Maritime Precision Engagement program according to DoD and USSOCOM acquisition policy. We will also review the specific allegations made to the DoD Hotline. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 15, 2021

Audit of Contracts for Equipment and Supplies in Support of the Coronavirus Disease–2019 Pandemic (DODIG-2021-045)

Publicly Released: January 21, 2021

The objective of this audit was to determine whether the DoD paid fair and reasonable prices for laboratory equipment and medical supplies, including personal protective equipment (PPE), procured in response to the coronavirus disease–2019 (COVID 19) pandemic.

Jan. 13, 2021

Project Announcement: Audit of the Office of Net Assessment’s Contracting Administration Procedures (Project No. D2021-D000AU-0067.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether contract administration of the DoD Office of Net Assessment’s contracts complied with applicable Federal and DoD policies. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 12, 2021

Project Announcement: Audit of the Reuse of Excess DoD Property (Project No. D2021-D000RK-0069.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether DoD Components reused excess Defense Logistics Agency (DLA)–managed property to fill existing needs before initiating new procurements for the same items. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Jan. 11, 2021

Project Announcement: Audit of Department of Defense Small Business Subcontracting (Project No. D2021-D000AX-0075.000)

We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether DoD contracting officials awarded small business set-aside and sole-source contracts to contractors that complied with the established subcontracting limitations in accordance with applicable laws and regulations. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.