We plan to begin the subject audit in July 2021. The objective of this audit is to determine whether U.S. Africa Command, U.S. Indo-Pacific Command, and U.S. Southern Command officials used Coronavirus Aid, Relief, and Economic Security Act funding to support the coronavirus disease–2019 pandemic response and operations in accordance with Federal laws and DoD policies. We may issue separate reports for each combatant command, revise the objective as the audit proceeds, and will consider suggestions from management for additional or revised objectives.