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Exhibit 281

Understanding the Results of the Audit of the FY 2023 DoD Financial Statements (DODIG-2024-114)

Exhibit 281 · Inspector general report

Understanding the Results of the Audit of the FY 2023 DoD Financial Statements (DODIG-2024-114)

On November 15, 2023, the DoD OIG issued a disclaimer of opinion on the FY 2023 DoD Agency‑Wide Financial Statements.

FY2023: disclaimer issued 15 November 2023; 28 material weaknesses, 3 significant deficiencies; 10 clean, 1 qualified, 18 disclaimers; Marine Corps first clean opinion.

Source
DoD Office of Inspector General
Date
8 August 2024
Quoted from
PDF p. 22
Grade
Primary record
Document
https://media.defense.gov/2024/Aug/12/2003521744/-1/-1/1/DODIG-2024-114.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.
Finding DEF-3.9
Primary record 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.