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Exhibit 277

Understanding the Results of the Audit of the DoD FY 2020 Financial Statements

Exhibit 277 · Inspector general report

Understanding the Results of the Audit of the DoD FY 2020 Financial Statements

In FY 2020, the DoD OIG issued a disclaimer of opinion on the Agency–Wide Basic Financial Statements

FY2020: disclaimer; 26 agency-wide material weaknesses; of 24 reporting entities, 9 unmodified, 1 qualified, 14 disclaimers (PDF p. 24).

Source
DoD Office of Inspector General
Date
23 February 2021
Quoted from
PDF p. 20
Grade
Primary record
Document
https://media.defense.gov/2021/Feb/25/2002588406/-1/-1/1/UNDERSTANDING%20RESULTS%20OF%20AUDIT%20OF%20FY%202020%20FINANCIAL%20STATEMENTS.PDF
Accessed
2026-11-09
Cited by
Findings citing this exhibit
Note
Further quotation: “On November 16, 2020, the DoD OIG issued a disclaimer of opinion on the FY 2020 Agency–Wide” (PDF p. 20 (the FY 2020 Agency-Wide Audit Results panel; the sentence continues 'Basic Financial Statements' in a second text column)).

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.