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 Military Retirement Fund Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C. (Kearney) to audit the Military Retirement Fund Financial Statements for fiscal years ending September 30, 2023, and September 30, 2022. The objective of Kearney’s audit is to determine whether the FY 2023 Military Retirement 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 oversight project is to provide contract oversight of Kearney’s audit and determine whether Kearney complied with applicable auditing standards.