We plan to begin the subject oversight immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested an audit of the United States Transportation Command Working Capital Fund Financial Statements (Financial Statements) for FY 2018. To complete the audit, we contracted with the independent public accounting firm of Cotton & Company LLP (Cotton & Co). The objective of the audit is to determine whether the Financial Statements and related note disclosures were fairly presented in all material respects and in conformity with accounting principles generally accepted in the United States of America.