[20190109]IF10913_防务基础：2018财年国防部审计结果.pdf

https:/crsreports.congress.gov Updated January 9, 2019Defense Primer: FY2018 Department of Defense Audit ResultsThe Chief Financial Officers Act of 1990 (CFO Act, P.L. 101-576) requires annual audits of financial statements for federal agencies. Under the CFO Act, audits of federal agencies are the responsibility of the agencys inspector general (IG), but the IG may contract with one or more external auditors to perform the audit. The Department of Defenses (DOD) IG conducted the first-ever agency-wide financial audit of DOD in FY2018. A number of DOD components have previously undergone annual audits (e.g., the U.S. Army Corps of Engineers, Defense Contract Audit Agency, and National Reconnaissance Office). The agency-wide audit was conducted by nine Independent Public Accounting (IPA) firms contracted by DOD IG. The IPAs conducted 24 separate audits within DOD. The DOD released the results of the FY2018 audit on November 15, 2018. DOD received a disclaimer of opinionmeaning auditors could not express an opinion on the financial statements because the financial information was not sufficiently reliable. DOD is expected to submit a full report to Congress on this effort by March 3