Nov. 29, 2017

Transmittal of Independent Auditor's Report on the United States Army Corps of Engineers, Civil Works, FY 2017 and FY 2016 Basic Financial Statements DODIG-2018-022

The report begins on page 86 of the Fiscal Year 2017 United States Army Annual Financial Report.

Nov. 20, 2017

Defense Health Agency Controls Over High-Risk Pharmaceutical Payments DODIG-2018-033

We determined whether the Defense Health Agency (DHA) developed controls to identify health care pharmaceutical payments at high risk of fraud or abuse. We focused on controls to prevent and detect potentially fraudulent or abusive claims for pharmaceuticals. The DHA defines “abuse” as any practice that is inconsistent with accepted practice which results in a claim, unnecessary costs, or payment for services or supplies not medically necessary and appropriate, or that fail to meet professionally recognized standards for health care providers. “ Abuse” includes deception or misrepresentation by a provider in relation to a TRICARE claim. We also reviewed the process for approving and implementing new controls.

Nov. 20, 2017

Transmittal of the Independent Auditor’s Report on United States Army General Fund Schedule of General Equipment as of May 31, 2017 DODIG-2018-006

To request the Army schedule, the independent auditor's report, and our transmittal, please contact Natasha Anderson, Director, General Fund Audit Readiness, at (571) 256-6482, natasha.n.anderson7.civ@mail.mil.

Nov. 17, 2017

External Peer Review on the Defense Contract Audit Agency System Review DODIG-2018-028

We reviewed the system of quality control for Defense Contract Audit Agency in effect for the period ended June 30, 2016, and issued our system review report on November 17, 2017, in which DCAA received a rating of pass with deficiencies.

Nov. 17, 2017

Transmittal of the Disclaimer of Opinion on United States Air Force General Fund Schedule of Budgetary Activity for FY 2017 DODIG-2018-032

This audit report should not be distributed without the accompanying financial statements on which it is based. To request a copy of the financial statement including the audit opinion, file a Freedom of Information Act request with the Secretary of the Air Force.

Nov. 16, 2017

Implementation of the DoD Leahy Law Regarding Allegations of Child Sexual Abuse by Members of the Afghan National Defense and Security Forces DODIG-2018-018

To evaluate the implementation of the DoD Leahy Law regarding child sexual abuse as it applies to DoD interaction with, and Title 10 support of, the Afghan Security Ministries and the Afghan National Defense and Security Forces (ANDSF).

Nov. 16, 2017

Followup Audit: Basic Expeditionary Airfield Resources Support and Repair Spare Kits (Redacted) DODIG-2018-029

We determined whether the Air Combat Command (ACC) and U.S. Pacific Air Forces (PACAF) implemented the recommendations in DODIG-2014-062, “Improvements Needed in the Stocking of Air Force Basic Expeditionary Airfield Resources (BEAR) Support and Repair Spare Kits in Guam,” April 17, 2014. In April 2015, the Air Force War Reserve Materiel (WRM) Global Management Office transitioned from the ACC to the Air Force Materiel Command (AFMC). Therefore, we determined whether the AFMC implemented the recommendations in DODIG-2014-062 that were originally directed to the ACC.

Nov. 15, 2017

Independent Auditor’s Report on the Department of Defense FY 2017 and FY 2016 Basic Financial Statements DODIG-2018-030

The report begins on page 149 of Section 3 of the United States Department of Defense Agency Financial Report for Fiscal Year 2017, which is hosted on the website of the Under Secretary of Defense (Comptroller).

Nov. 15, 2017

Independent Auditor’s Report on the Department of Defense FY 2017 Closing Package Financial Statements DODIG-2018-031

This report should not be distributed without the accompanying financial statements on which it is based. To request a copy of the financial statements and report, file a Freedom of Information Act request with the Office of the Secretary of Defense: http://www.esd.whs.mil/FOID/foi/

Nov. 15, 2017

Transmittal of Independent Auditor’s Report on United States Army Working Capital Fund Statement of Budgetary Resources for FY 2017 DODIG-2018-026

Transmittal of Independent Auditor’s Report on United States Army Working Capital Fund Statement of Budgetary Resources for FY 2017