DODIG-2025-107 - Recommendation D-2025-2107-DEV0SO-0001-0001

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.
a. Assess the significance of noncompliance to the engagement objectives.
b. Document the assessment, along with the reasons for not following the requirement.
c. Determine which type of Generally Accepted Government Auditing Standards compliance statement to use.
d. Include a modified Generally Accepted Government Auditing Standards compliance statement in the audit report.