AGA NLT 2026

John Smart
Audit Liaison/Advisor
Defense Health Agency


John Smart is the Audit Liaison/Audit Advisor to senior Defense Health Program (DHP) leadership. Previously he was the DHP Director of Financial Reporting and Compliance. During his tenure at DHP, the agency has resolved four material weaknesses and 67 Notifications of Findings and Recommendations and is now in compliance with the Federal Information Security Management Act. Before his tenure at DHP, Mr. Smart served with the Department of the Air Force Office for Financial Operations where he was the Mission Critical Assets Branch Chief. He worked to ensure that the Air Force’s $200 billion portfolio of Inventory, Real Property, and General Equipment was auditable. He also published the Air Force Agency Financial Report and the Statement of Assurance. Prior to the Air Force, Mr. Smart served at the Dept. of Veterans’ Affairs where he performed accounting and financial reporting for the Medical Care and Medical Research funds. During his time at VA, he implemented an IT system to record VA’s buy/sell transactions with other Federal agencies. A native of Colorado, he enjoys skiing, golfing, and camping with his wife and three children. He has an MBA from Brigham Young University and is a certified public accountant.

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