The purpose of this memorandum is to inform you of our planned oversight that will
begin immediately. The Chief Financial Officers Act of 1990, as amended, requires this audit.
In accordance with the Act, the DoD Office of Inspector General is the principal auditor for the
U.S. Marine Corps General Fund Financial Statements. We contracted with the independent
public accounting firm of Ernst & Young, LLP (EY) to audit the U.S. Marine Corps General
Fund Financial Statements as of and for the fiscal year ending September 30, 2026. The
objective of EY’s audit is to determine whether the FY 2026 U.S. Marine Corps General Fund
Financial Statements and related notes are presented fairly and in conformity with accounting
principles generally accepted in the United States of America. The objective of our project is to
provide contract oversight of EY’s audit and determine whether EY complied with the contract
and generally accepted government auditing standards. We will execute the contractor’s audit
procedures associated with reviews of transactions and facilities that are Special Access
Programs and TOP SECRET/Sensitive Compartmented Information and provide an unclassified
version of the results of our review to EY to use in developing its overall audit conclusions.

We will rely on the Government Accountability Office/Council of the Inspectors General
on Integrity and Efficiency, “Financial Audit Manual,” Volume 2, June 2024, Section 670, “IG
Oversight of Audits Performed by Contracted Independent Public Accounting (IPA) Firms,” to
design and perform oversight procedures to review EY’s audit work and, if applicable, disclose
instances in which EY did not comply, in all material respects, with generally accepted
government auditing standards.