We plan to begin the subject audit in May 2022. The objective of this audit is to determine whether DoD Components and agencies effectively managed Financial Improvement and Audit Readiness (FIAR) contracts. In addition, we will determine if DoD Components and agencies awarded support contracts that met the FIAR goal of providing a reliable financial environment and if appropriated funds were used efficiently when obtaining independent public accountant contractor support. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.