The purpose of this memorandum is to inform you of our planned oversight that will begin immediately. The Department of the Air Force requested a System and Organization Controls 1 examination of the Defense Enterprise Accounting and Management System (DEAMS) for the period of October 1, 2025 through June 30, 2026. We contracted with the independent public accounting firm of Ernst & Young LLP (EY) to perform this examination. The objective of EY’s attestation examination is to issue an opinion on the Department of the Air Force’s description of DEAMS and the suitability of the design of the controls and operating effectiveness to achieve the related control objectives stated in the description. The objective of our project is to provide contract oversight of EY’s attestation examination and determine whether EY complied with the contract and applicable attestation and generally accepted government auditing standards. 

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 work, and if applicable, disclose instances in which EY did not comply, in all material respects, with attestation standards established by the American Institute of Certified Public Accountants and generally accepted government auditing standards.