Jan. 26, 2026

Transmittal of the Independent Auditor’s Reports on the U.S. Army Corps of Engineers–Civil Works Financial Statements and Related Notes for FY 2025 (Report No. DODIG-2026-017)

This report begins on page 75 of the Fiscal Year 2025 United States Army Corps of Engineers Agency Financial Report.

Jan. 26, 2026

Oversight of the Audit of the FY 2026 U.S. Transportation Command Transportation Working Capital Fund Financial Statements (Project No. D2026-D000FS-0045.000)

The purpose of this memorandum is to inform you of our planned oversight that will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of U.S. Transportation Command Transportation Working Capital Fund Financial Statements. We contracted with the independent public accounting firm of Sikich CPA LLC (Sikich) to audit the U.S. Transportation Command Transportation Working Capital Fund Financial Statements as of and for the fiscal year ending September 30, 2026. The objective of Sikich’s audit is to determine whether the FY 2026 U.S. Transportation Command Transportation 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 our project is to provide contract oversight of Sikich’s audit and determine whether Sikich complied with the contract and generally accepted government auditing standards.

Jan. 26, 2026

Oversight of the Audit of the FY 2026 U.S. Army Corps of Engineers–Civil Works Financial Statements (Project No. D2026-D000FI-0031.000)

The purpose of this memorandum is to inform you of our planned oversight that 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 U.S. Army Corps of Engineers–Civil Works Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C. (Kearney) to audit the U.S. Army Corps of Engineers–Civil Works Financial Statements as of and for the fiscal year ending September 30, 2026.

Jan. 26, 2026

Audit of the Missile Defense Agency`s Management of the Standard Missile-3 Block IIA Program (Project No. D2026-D000AH-0025.000)

The purpose of this memorandum is to notify you that we are initiating the subject audit. The objective of this audit is to assess the effectiveness of the Missile Defense Agency`s management and acquisition strategy of the Standard Missile-3 Block IIA program. We may revise the objective as the audit proceeds, and we will also consider suggestions from management on additional or revised objectives. We plan to perform this audit in accordance with the Government Accountability Office’s generally accepted government auditing standards.

Jan. 20, 2026

Audit of the DoD’s Procedures to Ensure the Accuracy of the Pay to Remote Work Employees (Report No. DODIG-2026-044)

The objective of this audit was to assess the effectiveness of the DoD’s processes to ensure remote work employees receive the correct locality pay in accordance with Federal law and requirements. Specifically, we focused on DoD civilian remote work employees and did not include military personnel in this audit.

Jan. 15, 2026

Audit of the Army’s Administration of Noncompetitive Contracts in Support of Ukraine (Report No. DODIG‑2026‑043)

The objective of this audit was to determine whether Army contracting officials properly administered noncompetitive contracts in support of the Ukraine response in accordance with Federal, DoD, and Army regulations and guidance.

Jan. 12, 2026

Project Announcement: Audit of the DoD’s Sole Source Awards for Cloud Computing (Project No. D2026-D000AU-0033.000)

The purpose of this memorandum is to notify you that we are initiating the subject audit. This audit is a legislative reporting requirement from Senate Report 119-39 of the National Defense Authorization Act for Fiscal Year 2026.

Jan. 12, 2026

Project Announcement: Audit of the Shipbuilding Industrial Base Contract Incentives for the Arleigh Burke-Class Destroyer Program (Project No. D2026-D000AU-0052.000)

The purpose of this memorandum is to notify you that we are initiating the subject audit. The objective of this audit is to determine whether the Navy effectively used and monitored contract incentives for the Arleigh Burke-class destroyer program.

Jan. 12, 2026

Project Announcement: Audit of Nuclear Command, Control, and Communications Cybersecurity (Project No. D2026-D000CU-0044.000)

The purpose of this memorandum is to notify you that we are initiating the subject audit. The objective of this audit is to assess the effectiveness of the DoD' s actions to mitigate cybersecurity risks for high-risk nuclear command, control, and communications (NC3) systems.

Jan. 9, 2026

Project Announcement: Audit of the U.S. Cyber Command’s Acquisition Activities (Project No. D2026-D000CS-0048.000)

The purpose of this memorandum is to notify you that we are initiating the subject audit. This audit is being conducted in response to a legislative reporting requirement.