All Reports

I am pleased to present the Defense Intelligence Agency (DIA) Office of the Inspector General (OIG) Semiannual Report (SAR) to Congress covering the period from October 1, 2023, to March 31, 2024.

We evaluated the Defense Intelligence Agency’s (DIA’s) compliance with the Payment Integrity Information Act (PIIA) for Fiscal Year (FY) 2023. The evaluation was conducted from January 2024 to April 2024.

In accordance with the Office of the Inspector General's fiscal year 2024 Annual Plan, we have established an agile risk-based approach to select oversight engagements. Based on this, we will audit the results of the Defense Intelligence Agency's (DIA's) budget execution and acquisition planning processes. Our objective is to determine whether DIA continuously applied strategies to optimize the use of funds and took timely monitoring actions to maximize funding of mission requirements.

In accordance with the Office of the Inspector General's fiscal year (FY) 2024 Annual Plan we will audit the Agency's FY 2024 financial statements. The objective of this audit is to evaluate the reliability of data supporting the financial statements, determine the reasonableness of the statements produced, and examine disclosures in accordance with applicable guidance.

In accordance with the Office of the Inspector General's Fiscal Year (FY) 2024 Annual Plan, we will review the Defense Intelligence Agency's (DIA's) compliance with the Payment Integrity Information Act and related implementation guidance. We plan to perform this evaluation with the National Capital Region, in accordance with the Council of the Inspectors General on Integrity and Efficiency's Quality Standards for Inspection and Evaluation.

We engaged with an independent public accounting (IPA) firm to audit DIA's FY 2023 financial statements. We evaluated the reliability of data supporting the financial statements, determined the reasonableness of the statements produced, and examined disclosures in accordance with applicable guidance.

Attached is the Defense Intelligence Agency (DIA) Office of the Inspector General (OIG) Semiannual Report (SAR) to Congress. This document highlights our oversight efforts from April 1, 2023 to September 30, 2023.

Our objective was to determine whether DIA's Emergency and Extraordinary Expenses (EEE) were properly authorized and that reimbursements were properly supported. We issued our results in a classified report on September 29, 2023.