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 Security Assistance Accounts Financial Statements. We contracted with the independent public accounting firm of Sikich CPA LLC (Sikich) to audit the Security Assistance Accounts Financial Statements as of and for the fiscal years ending September 30, 2025, and September 30, 2024. The objective of Sikich’s audit is to determine whether the FY 2025 Security Assistance Accounts 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 project is to provide contract oversight of Sikich’s audit and determine whether Sikich complied with the contract and generally accepted government auditing standards.