Exhibit 282

Part 1. Understanding the Results of the Audit of the FY 2024 DoD Financial Statements (DODIG-2025-074)

Exhibit 282 · Inspector general report

Part 1. Understanding the Results of the Audit of the FY 2024 DoD Financial Statements (DODIG-2025-074)

comparing the number of material weaknesses from year to year is not a reliable way to measure progress towards a clean financial statement opinion.

FY2024: seventh consecutive disclaimer; 28 agency-wide material weaknesses (20, 25, 26, 28, 28, 28, 28 for FY2018-2024); 11 clean, 1 qualified, 12 disclaimers; 151 material weaknesses and 2,848 NFRs across components.

Source: DoD Office of Inspector General
Date: 28 February 2025
Quoted from: PDF p. 25 (printed p. 21)
Grade: Primary record
Document: https://www.oversight.gov/sites/default/files/documents/reports/2025-03/DODIG-2025-074_SECURE.pdf
Accessed: 2026-11-09
Cited by: Findings citing this exhibit

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.