The Lacuna Project

lacuna (n.) a gap in a record where something should be

Independent research. Not affiliated with any government, agency, or company.

Agency

Department of Defense Office of Inspector General

Findings that rest on exhibits naming this entity

  • DEF-1.5: The DoD Inspector General testified to the House Oversight Committee that its audits found TransDigm earned $16.1 million in excess profit on 46 spare parts in a 2019 report and $20.8 million on 105 of 107 spare parts in a second audit report (DODIG-2022-043), and that TransDigm refused to share cost data on 25 of 27 contracts in the second audit.
  • INF-2.13: The Defense Department Inspector General told the House Oversight Committee on 24 April 2007 that the Army's three investigations of Corporal Pat Tillman's death were deficient and that officials submitted a Silver Star recommendation "that included inaccurate information and a misleading citation that implied Corporal Tillman died by enemy fire."
  • INF-2.14: The Defense Department Inspector General reported on 9 February 2007 that the Office of the Under Secretary of Defense for Policy developed, produced and disseminated alternative intelligence assessments on the Iraq-al Qaida relationship, and called the actions "not illegal or unauthorized" and "inappropriate."
  • DEF-3.1: The DoD Inspector General issued a disclaimer of opinion on the department-wide financial statements in each of fiscal years 2018 through 2025, eight years in a row. GAO reports that DoD is the only one of the 24 Chief Financial Officers Act agencies that has never obtained a clean opinion.
  • DEF-3.3: The DoD Inspector General counted 20 agency-wide material weaknesses in fiscal year 2018, 25 in 2019, 26 in 2020, 28 in each of 2021 through 2024, and 26 in 2025. The Inspector General states that comparing these counts from year to year is not a reliable way to measure progress.
  • DEF-3.4: In fiscal year 2025 the DoD Inspector General reported opinions on 21 reporting entities: 11 clean, 1 qualified and 9 disclaimers, up from 5 clean opinions among 21 entities in fiscal year 2018. The Congressional Research Service reports that the entities with disclaimers account for 43 percent of DoD assets.
  • DEF-3.5: In 2016 the DoD Inspector General found that the Army and DFAS Indianapolis did not adequately support $2.8 trillion in third-quarter and $6.5 trillion in year-end journal voucher adjustments to fiscal year 2015 Army General Fund data. The report states that the amounts are not cumulative and should not be added together.
  • DEF-3.6: An unsupported accounting adjustment is a change to the accounting records that lacks the documentation showing why it was made. In 2018 the Under Secretary of Defense (Comptroller) told the House Armed Services Committee that this is not the same thing as not being able to account for money that Congress has given the department to spend.
  • DEF-3.9: The Defense Department reports progress in its own audit record: the Marine Corps has received a clean opinion since fiscal year 2023, the FY2025 audit report records 121 entity-level material weaknesses and 2,485 notices of findings, which it describes as 427 fewer, and GAO counts one of 17 scope-limiting weaknesses as resolved.
  • DEF-5.9: DoD's 2022 Civilian Harm Action Plan states that the U.S. military has not maintained an enterprise-wide, comprehensive database for civilian harm reporting, and in May 2026 the DoD Inspector General found that components fully implemented none of the Plan's objectives by the end of fiscal year 2025.
  • POL-7.6: The Pentagon's retired military analyst outreach ran from 2002 to February 2008. The Department of Defense Inspector General reported in 2011 that it complied with relevant DOD policies, that "a preponderance of evidence indicates that one RMA stopped receiving invitations because he was a critic," and that 43 of the analysts had defense contractor affiliations.

Exhibits naming this entity

  • Exhibit 268 18 May 2021 (public release December 2021). DoD Office of Inspector General: DODIG-2021-084: USCENTCOM targeting and civilian casualty (CIVCAS) processes evaluation (public redacted version)
  • Exhibit 271 13 May 2026. Department of Defense Office of Inspector General (secondary title Department of War OIG): Evaluation of the DoW's Implementation of the Civilian Harm Mitigation and Response Action Plan, DOWIG-2026-084
  • Exhibit 275 8 January 2019. DoD Office of Inspector General: Understanding the Results of the Audit of the DoD FY 2018 Financial Statements
  • Exhibit 276 28 January 2020. DoD Office of Inspector General: Understanding the Results of the Audit of the DoD FY 2019 Financial Statements
  • Exhibit 277 23 February 2021. DoD Office of Inspector General: Understanding the Results of the Audit of the DoD FY 2020 Financial Statements
  • Exhibit 278 18 May 2022. DoD Office of Inspector General: Understanding the Results of the Audit of the FY 2021 DoD Financial Statements
  • Exhibit 279 16 May 2023. DoD Office of Inspector General: Understanding the Results of the Audit of the FY 2022 DoD Financial Statements (DODIG-2023-070)
  • Exhibit 280 16 November 2022. DoD Office of Inspector General: Press release: Independent Auditor's Report on the DoD FY 2022 and FY 2021 Basic Financial Statements
  • Exhibit 281 8 August 2024. DoD Office of Inspector General: Understanding the Results of the Audit of the FY 2023 DoD Financial Statements (DODIG-2024-114)
  • Exhibit 282 28 February 2025. DoD Office of Inspector General: Part 1. Understanding the Results of the Audit of the FY 2024 DoD Financial Statements (DODIG-2025-074)
  • Exhibit 283 11 May 2026. Department of War (DoD) Office of Inspector General: The FY 2025 DoW Financial Statement Audit Explained (DOWIG-2026-081)
  • Exhibit 284 26 July 2016. DoD Office of Inspector General: Army General Fund Adjustments Not Adequately Documented or Supported (DODIG-2016-113)
  • Exhibit 287 13 May 2026. U.S. Government Accountability Office: DOD Financial Management: Questions Associated with New Financial Audit Approach (GAO-26-109115)
  • Exhibit 291 21 July 2023. DoD Office of Inspector General: Management Advisory: DoD's Ability to Financially Report Joint Strike Fighter Inventory (DODIG-2023-096)
  • Exhibit 331 19 January 2022. DoD Office of Inspector General: Statement of Theresa S. Hull, Deputy Inspector General, on the audit of TransDigm (DODIG-2022-043)
  • Exhibit 332 15 May 2019. House Committee on Oversight and Reform: DOD Inspector General Report on Excess Profits by TransDigm Group, Inc. (Hearing, Serial No. 116-22)
  • Exhibit 854 21 November 2011. Department of Defense Office of Inspector General: Review of Matters Related to the Office of the Assistant Secretary of Defense (Public Affairs) Retired Military Analyst Outreach Activities, DODIG-2012-025
  • Exhibit 1018 24 April 2007. U.S. House of Representatives, Committee on Oversight and Government Reform: Misleading Information from the Battlefield: The Tillman and Lynch Episodes, Hearing before the Committee on Oversight and Government Reform, House of Representatives, 110th Cong., 1st Sess., Serial No. 110-54
  • Exhibit 1019 26 March 2007. U.S. Department of Defense Office of Inspector General: Review of Matters Related to the Death of Corporal Patrick Tillman, U.S. Army (IPO2007E001)
  • Exhibit 1020 9 February 2007. U.S. Department of Defense Office of Inspector General: Review of Pre-Iraqi War Activities of the Office of the Under Secretary of Defense for Policy (Report No. 07-INTEL-04)