Our planned oversight will begin in January 2019. The audit of the U.S. Army Corps of Engineers-Civil Works Financial Statements is required by Office of Management and Budget Bulletin No. 19-01, "Audit Requirements for Federal Financial Statements." The Chief financial Officers Act of 1990, as amended, requires that financial statements of a Government agency be audited by the Inspector General or by an independent external auditor, as determined by the Inspector General. We contracted with the independent public accounting firm of KPMG, LLP, (KPMG) to audit the U.S. Army Corps of Engineers-Civil Works Financial Statements for fiscal years ending September 30, 2019, and September 30, 2018. Our objective is to provide contract oversight of KPMG's audit of the U.S. Army Corps of Engineers-Civil Works Financial Statements for fiscal years ending September 30, 2019, and September 30, 2018, to determine if KPMG complied with applicable auditing standards.