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
Department of the Air Force General Fund Financial Statements. We contracted with the independent public accounting firm of Ernst & Young, LLP (EY) to audit the Department of the Air Force General Fund Financial Statements as of and for the fiscal years ending
September 30, 2025, and September 30, 2024. The objective of EY’s audit is to determine whether the FY 2025 Department of the Air Force General 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 project is to provide contract oversight of EY’s audit and determine whether EY complied with the contract and generally accepted government auditing standards. In conjunction with EY, we will execute the contractor’s audit procedures associated with reviews of transactions and facilities that are Special Access Programs and TOP SECRET/Sensitive Compartmented Information.