Jan. 26, 2026
Oversight of the Audit of the FY 2026 U.S. Army Corps of Engineers–Civil Works Financial Statements (Project No. D2026-D000FI-0031.000)
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. Army Corps of Engineers–Civil Works Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C. (Kearney) to audit the U.S. Army Corps of Engineers–Civil Works Financial Statements as of and for the fiscal year ending September 30, 2026.