Management Advisory: Summary of Reports on the DoD’s Healthcare Cost Recovery Programs and the Defense Health Agency’s Actions to Address Recommendations and Aged Accounts Receivable

Title Full

Date Issued

Thursday, March 5, 2026

Submitting OIG

Department of War OIG

Agencies Reviewed/Investigated

Department of War

Report Number

DODIG-2026-049

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 3 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
D-2026-0049-D000AW-0001-0001	No	$0	$0
Rec. 1: The DoD OIG recommended that the Assistant Secretary of Defense for Health Affairs, in coordination with the Director of the Defense Health Agency, develop and implement a plan to implement the 24 open recommendations made by the DoD OIG in the prior audits of the DoDs healthcare cost recovery programs, including collection of the remaining potential monetary benefits, totaling $188.3 million.
D-2026-0049-D000AW-0001-0002.c	No	$0	$0
Rec. 2.c: The DoD OIG recommended that the Assistant Secretary of Defense for Health Affairs, in coordination with the Director of the Defense Health Agency, develop and implement a plan to pursue collection of the remaining $662.3 million in aged debts identified by the Defense Health Agency through September 30, 2021.
D-2026-0049-D000AW-0001-0003	No	$0	$0
Rec. 3: The DoD OIG recommended that the Assistant Secretary of Defense for Health Affairs, in coordination with the Director of the Defense Health Agency, identify all delinquent debts that have accumulated since September 30, 2021, including civilian non'beneficiary debts currently on hold or not yet billed, and develop and implement a plan to pursue collection.