Open Recommendations
Recommendation Number | Significant Recommendation | Recommended Questioned Costs | Recommended Funds for Better Use | Additional Details | |
---|---|---|---|---|---|
D-2025-2107-DEV0SO-0001-0001 | No | $0 | $0 | ||
Rec 1: The DoD OIG recommended that the the U.S. Property and Fiscal Officer for the Nevada National Guard issue a memorandum to the auditors assigned to the Internal Review Division emphasizing that when auditors do not comply with Generally Accepted Government Auditing Standards requirements, the auditors should take the following actions in accordance with Generally Accepted Government Auditing Standards 2.19 and 9.05. | |||||
D-2025-2107-DEV0SO-0001-0002 | No | $0 | $0 | ||
Rec 2: The DoD OIG recommended that the that the U.S. Property and Fiscal Officer for the Nevada National Guard develop and implement a process for the monitoring and documentation of quality in their office in accordance with Generally Accepted Government Auditing Standards 5.43 and 5.44. | |||||
D-2025-2107-DEV0SO-0001-0003 | No | $0 | $0 | ||
Rec. 3: The DoD OIG recommended that the U.S. Property and Fiscal Officer for the Nevada National Guard require that auditors assigned to the Internal Review Division obtain training on performing nonaudit services in accordance with Generally Accepted Government Auditing Standards. | |||||
D-2025-2107-DEV0SO-0001-0004 | No | $0 | $0 | ||
Rec. 4: The DoD OIG recommended that the National Guard Bureau Internal Review Office Director issue a memorandum to the auditors at the National Guard Bureau Internal Review Office Headquarters and the Internal Review divisions of the United States Property and Fiscal Office to emphasize the requirement to inquire of the audited entity's management whether any investigations or legal proceedings significant to the audit objectives have been initiated or are in process with respect to the period under audit, in accordance with Generally Accepted Government Auditing Standard 8.27. | |||||
D-2025-2107-DEV0SO-0001-0005 | No | $0 | $0 | ||
Rec. 5: The DoD OIG recommended that the National Guard Bureau Internal Review Office Headquarters Director and U.S. Property and Fiscal Officer for the Maryland National Guard develop and implement a tool, such as a fraud risk assessment template, to help ensure that the auditors assess the risk of fraud that is significant in the context of the audit objectives, in accordance with Generally Accepted Government Auditing Standard 8.71. | |||||
D-2025-2107-DEV0SO-0001-0006 | No | $0 | $0 | ||
Rec. 6: The DoD OIG recommended that the National Guard Bureau Internal Review Director develop and implement a tool, such as an independence tracking checklist, to assist auditors at the Internal Review Headquarters office with ensuring that all supervisors and auditors assigned to an engagement complete a statement of independence before starting the engagement. | |||||
D-2025-2107-DEV0SO-0001-0007 | No | $0 | $0 | ||
Rec. 7: The DoD OIG recommended that the National Guard Bureau Internal Review Office Director develop and implement a tool, such as a reporting checklist, that includes a step to verify that each audit report includes the appropriate GAGAS compliance statement in accordance with Generally Accepted Government Auditing Standards 2.17 and 9.03. |