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Exhibit 276

Understanding the Results of the Audit of the DoD FY 2019 Financial Statements

Exhibit 276 · Inspector general report

Understanding the Results of the Audit of the DoD FY 2019 Financial Statements

In FY 2019, the DoD OIG issued a disclaimer of opinion on the Agency‑Wide Basic Financial Statements

FY2019: disclaimer; 25 agency-wide material weaknesses; of 23 reporting entities, 7 unmodified, 1 qualified, 15 disclaimers (PDF p. 22).

Source
DoD Office of Inspector General
Date
28 January 2020
Quoted from
PDF p. 17
Grade
Primary record
Document
https://media.defense.gov/2020/Jan/30/2002241083/-1/-1/1/UNDERSTANDING%20THE%20RESULTS%20OF%20THE%20AUDIT%20OF%20THE%20DOD%20FY%202019%20FINANCIAL%20STATEMENTS.PDF
Accessed
2026-11-09
Cited by
Findings citing this exhibit
Note
Further quotation: “On November 15, 2019, the DoD OIG issued a disclaimer of opinion on the FY 2019 Agency‑Wide Basic Financial Statements” (PDF p. 17 (the FY 2019 Agency-Wide Audit Results panel)).

Cited by

Finding DEF-3.1
Primary record 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.
Finding DEF-3.3
Primary record 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.