The purpose of this memorandum is to notify you that we are initiating the subject audit. The objective of this audit is to determine whether the U.S. Army Corps of Engineers adequately managed invoice review and quality assurance processes to support expenditures for the Hurricane Helene debris management mission. We may revise the objective as the audit proceeds, and we will also consider suggestions from management on additional or revised objectives. We plan to perform this audit in accordance with the Government Accountability Office’s generally accepted government auditing standards.

We will perform the audit at Headquarters, U.S. Army Corps of Engineers, Washington, D.C.; U.S. Army Corps of Engineers Savannah District, Savannah, Georgia; and U.S. Army Corps of Engineers Wilmington District, Wilmington, North Carolina. We may identify additional locations during the audit.